Jurnal Eksplorasi Akuntansi (JEA)
Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x setahun pada bulan Februari, Mei, Agustus, dan November. Topik penelitian yang dapat dipublikasikan pada Jurnal Eksplorasi Akuntansi (JEA) meliputi riset-riset kuantitatif maupun kualitatif pada bidang: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Pemeriksaan akuntansi (auditing) 5. Sistem informasi akuntansi 6. Perpajakan 7. Akuntansi syariah 8. Pendidikan akuntansi.
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<![CDATA[Pengaruh Supervisor Relationship dan Sifat Machiavellian terhadap Dysfunctional Audit Behavior ]]>
<![CDATA[Desi Afrizalita]]>;
<![CDATA[Charoline Cheisviyanny]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.587
<![CDATA[The purpose of this study is analyze the effect of supervisor relationship and Machiavellianism on dysfunctional audit behavior. The effect of supervisor relationship and Machiavellianism on DAB tested by using a quasi experimental with 2x2 factorial design. The ANOVA measurement are used to test hypothesis in this study. The conclusions that can be drawn in this study are subjects in positive relationship with their seniors tended to do DAB. And also in this study it can be concluded that high Machiavellian and low Machiavellian have no effect on DAB. There is an interaction effect between supervisor relationship and Machiavellian that affect to DAB.]]>
<![CDATA[Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan pada Sektor Logam dan Sejenisnya Tahun 2017-2021 ]]>
<![CDATA[Ahmad Nufyar]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.686
<![CDATA[This study aims to determine the effect of capital structure and profitability on firm value in metal sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The study is a causal study that uses linear regression analysis to test the hypotheses that are asked. The population in this study is the entire metal company and the like listed in the Indonesia stock exchange, which includes 14 companies. The sample retrieval technique used is an purposive sample so that the number of samples used in this study is 70. The source of data used in this study is the data source that is available after it has been collected by others. The research suggests that capital structures have no significant impact on firm values and profitability demonstrate a positive and significant impact on firm values. For further research it is hoped to examine other variables other than capital structures and profitability, and it is hoped that they will multiply samples that will be studied to improve results.]]>
<![CDATA[Agresivitas Pajak, Audit Delay dan Pergantian Auditor ]]>
<![CDATA[Sasa Sabilla]]>;
<![CDATA[Erinos NR]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.695
<![CDATA[The purpose of this study was to analyze the effect of tax aggressiveness and audit delay on auditor switching. The data used in this study are financial reports consumer goods listed on the Indonesia Stock Exchange for the 2016-2019 period. The data sampling method used purposive sampling method, based on certain criteria obtained a sample of 108 company data. Auditor switching is measured by a dummy variable. The type of data used in this study is secondary data obtained from the IDX website and the website of the company concerned. Testing the hypothesis of this study using logistic regression analysis. The results show that tax aggressiveness has a positive effect on auditor switching, while audit delays have no effect on auditor switching.]]>
<![CDATA[Pengaruh Transparansi, Asimetri Informasi, dan Partisipasi Masyarakat terhadap Potensi Kecurangan Dana Desa ]]>
<![CDATA[Delvira Eka Selvia]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.707
<![CDATA[This research aims to examine the effects of transparency, information asymmetry, and community participation on the potential for fraud in village funds. The research includes the category of causality. The population of this research is 12 Nagari in Sutera sub-district, Pesisir Selatan regency. This study type is total sampling and the sample of this research makes all the population as samples. For the data source used is in the form of primary data. Data collected through questionnaires. The results obtained from this study are (1) Transparency has no effect on the potential for fraud in village funds. (2) Information asymmetry has a positive and significant effect on the potential for fraud in village funds. (3) Community participation does not effect the potential for fraud in village funds.]]>
<![CDATA[Pengaruh Kepribadian Agreeableness dan Conscientiousness terhadap Academic Dishonest: Studi Empiris Mahasiswa Akuntansi Perguruan Tinggi di Kota Padang ]]>
<![CDATA[Aldian Fahdri]]>;
<![CDATA[Herlina Helmy]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.719
<![CDATA[Academic dishonesty is still common among academics and is mostly done by students today and this is major concern. Accounting research needs to pay attention to this phenomenon. This study aims to analyze the effect of agreeableness and conscientiousness on academic dishonesty. This type of research is associative causality research with a quantitative approach. The population in this study were undergraduate students of Accounting, Faculty of Economics, Padang State University, Andalas University, Bung Hatta University and the Computer College Foundation, Putra Indonesia University. The number of research samples was determined using the slovin formula. The samples in this study were undergraduate Accounting students who were active at Padang State University, Andalas University, Bung Hatta University, and the University Putra Indonesia Computer College Foundation. The data collection method used a questionnaire distributed in the form of a google form. The data used in this study is primary data. The hypothesis in this study was tested using multiple linear regression analysis with IBM SPSS 25. The results showed that agreeableness and conscientiousness had a significant and negative effect on academic dishonesty.]]>
<![CDATA[Pengaruh Good Corporate Governance dan Kinerja Keuangan terhadap Financial Distress: Studi Empiris pada Perusahaan Subsektor Jasa Konsumen yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 ]]>
<![CDATA[Elsa Fania]]>;
<![CDATA[Erinos NR]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.732
<![CDATA[This study aims to examine the effect of good corporate governance and financial performance on financial distress. This type of research is causal research with a quantitative approach. The data source used is secondary data from the annual reports of consumer services sub-sector companies listed on the Indonesian stock exchange in 2017-2021. The population in this study is the consumer service sub-sector companies listed on the Indonesian stock exchange in 2017-2021. Purposive sampling technique was used for sampling in order to obtain 105 samples. This study uses logistic regression analysis and paired sample t-test using SPSS 25. The results of logistic regression analysis show that the size of the audit committee and the proportion of independent commissioners have no effect on financial distress, while profitability and liquidity have a negative effect on financial distress. The results of the paired sample t-test show that there are differences financial distress in consumer services sub-sector companies before and after Covid-19.]]>
<![CDATA[Pengaruh Otonomi Keuangan, Akumulasi Surplus dan Sisa Lebih Perhitungan Anggaran (SiLPA) terhadap Perubahan Anggaran Belanja Bantuan Sosial ]]>
<![CDATA[Randhi Dwi Putra]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.734
<![CDATA[This research aimed to determine the examine the effect of financial autonomy, accumulated surpluses, budget calculation excess on social assistance budget. The population in this research are all Regency/City in Sumatera in 2017-2020. The sampling technique used the purposive sampling. Total sampel are 51 districts with 4 period years. The statistical method used panel data regression analysis. The result showed that financial autonomy, accumulated surpluses, budget calculation excess had a positive effect on social assistance budget.]]>
<![CDATA[Determinants Of Cash Holding: Studi Empiris pada Perusahaan Wholesale Terdaftar di BEI Tahun 2017-2021 ]]>
<![CDATA[Yustiranda Wahyuni]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.740
<![CDATA[The purpose of this study was to determine and analyze the influence of operating cash flow and company size on the cash holdings. This research uses quantitative methods with 2017-2021 observation years. The research sample consisted of 28 wholesale sub-sector companies listed on the Indonesia Stock Exchange, while the method used was purposive sampling, with a total sample of 140 samples. The type of data in this study is secondary data obtained from the Indonesia Stock Exchange in the form of an annual report. The analytical method used is multiple regression and path analysis to test the hypothesis which is assisted by using the SPSS 22. The results showed operating cash flow have a positive and significant effect on the cash holding, while the company size has a positive but not significant effect on the cash holding.]]>
<![CDATA[Pengaruh Profitabilitas, Good Corporate Governance dan Tipe Industri terhadap Pengungkapan Sustainability Report ]]>
<![CDATA[Wira Nofita]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.746
<![CDATA[The purpose of this research is to examine the effect of profitability, good corporate governance and industrial type on sustainability report disclosure. The population is all companies listed in Indonesia Stock Exchange on period 2016 to 2020. By using purposive sampling method, there were 45 companies as the research sample. This research use secondary data obtained from Indonesia Stock Exchange and company's official website. The hypothesis was test using panel data analysis. The result showed that profitability, board of director, independent commissioner, audit committee and industrial type have no effect on sustainability report disclosure]]>
<![CDATA[Pengaruh Leverage, Jumlah Penduduk dan Umur Pemerintah Daerah terhadap Kinerja Keuangan Pemerintah Daerah: Studi Empiris pada Kabupaten/Kota Provinsi Sumatera Barat Periode 2016-2020 ]]>
<![CDATA[Muhammad Raihanul Alfi]]>;
<![CDATA[Vita Fitria Sari]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.750
<![CDATA[This study aims to determine the effect of leverage, population and age of local government on local government financial performance. The population in this study is Regency/City in West Sumatra Province in 2016-2020. This study uses secondary data. The sampling technique used the total sampling method with a sample of 19 districts/cities with a period of 5 years. This study uses multiple linear regression analysis on hypothesis testing. The results showed that the leverage and age of the local government had a positive and significant effect on the financial performance of the local government. While the population has a negative and significant effect on the financial performance of local governments.]]>
