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Fefri Indra Arza
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Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang Jln. Prof. Dr. Hamka, Kampus UNP Air Tawar Padang Provinsi Sumatera Barat - 25131
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INDONESIA
Jurnal Eksplorasi Akuntansi (JEA)
Published by Universitas Negeri Padang
ISSN : -     EISSN : 26563649     DOI : https://doi.org/10.24036/jea.v2i4.291
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 445 Documents
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Akuntabilitas Pengelolaan Dana Desa: Rahmi Kurnia; Nurzi Sebrina; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.69

Abstract

This study aims to find out how the accountability of Village Fund management includes planning, implementation, administration, reporting and accountability in the Luhak Nan Duo District of West Pasaman District, West Sumatra Province. The research method use is a qualitative research method with a descriptive type. Data sources are primary data and secondary data. Data collection techniques are carried out by observation, interviews, and documentation. The triangulation method is used in testing the validity or credibility of data. The type of triangulation used is source triangulation because the data obtained is data from various sources. The results showed: (1) Planning has implemented the principle of participation and transparency, but the preparation of Village Fund planning and Village Budget is not in accordance with the time set in Pemendagri Number 113 of 2014 concerning Village Financial Management article 20 due to delays (2) Implementation has implemented the principle of transparency and participation, and accountability principles have not been fully carried out by the activity management team (TPK) because of the delay in reporting activities, but from the Village Government has implemented the principle of accountability related to revenue and expenditure in accordance with Permendagri Number 113 of 2014 concerning Village Financial Management article 24 (3) Administration has applied the principle of accountability (4) Reporting and accountability has applied the principle of accountability and transparency, but reporting and accountability of APBD Village
Hubungan Pengukuran Nilai Wajar dan Penyajian Kembali Laporan Keuangan: Rahmat Riandi; Nurzi Sebrina; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.70

Abstract

This research aims to find empirical evidence regarding the relationship between the measurements of fair value with restatement. The population in this research is the entire financial sector companies were listed on the Indonesia stock exchange (BEI) in 2014-2017. The testing in this research was conducted using binomial logistic regression. The result shows that the fair value measurements does not affect accounting restatement. Size and leverage does not affect a restatement. For further research could consider the sample by comparing the measurement of fair value on financial firms with non-financial companies. For further research could use other variables that might affect a restatement
Persepsi Minat Mahasiswa S1 Akuntansi Terhadap Karir Di Bidang Akuntansi Pemerintahan: Sharly Ramayani; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.71

Abstract

This reseacrh aims to examine the perception of interest from students towards a career in government accounting. The population in this research are students that year of entry is 2016 and 2015 from UNP and UNAND. The total sample was 310 students. The data used is primary data. The technique of collecting data by questionnaires. The analytical method used is descriptive analysis, inductive analysis and different test analysis. The result showed a 2-tailed significance value is 0,449 > 0,05. There is no significant difference between students before and after taking government accounting courses but career in government is quite attractive
Pengaruh Ukuran Perusahaan, Kompleksitas Audit, Risiko Perusahaan, Dan Ukuran Kap Terhadap Fee Audit: Nova Yulianti; Henri Agustin; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.72

Abstract

This study aims to determine: (1) The effect of company size on audit fee, (2) The effect of audit complexity on audit fee, (3) The effect of company risk on audit fee, (4) The effect of KAP size on audit fee. Population in this research are non financial companies listed in Indonesia Stock Exchange (IDX) in 2014 – 2017. The sample is determined based on purposive sampling method with a total sample of 68 companiees. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com and the official website of each company. The analytical method used is multiple regression analysis. The result showed that: (1) Company size influence a significant positive on audit fee, (2) Audit complexity influence a significant positive on audit fee, (3) Company risk no significant effect on audit fee, and (4) KAP size influence a significant positive on audit fee.
Pengaruh Fee Audit, Audit Tenure, Dan Reputasi Kap Terhadap Kualitas Audit: Hariani Novrilia; Fefri Indra Arza; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.73

Abstract

This research aims to determine the influence of audit fee, audit tenure, and audit reputation on audit quality. This type of research is causative research. The population and sample in this research are companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017. The sample selection in this research used a purposive sampling method. Data type is secondary data. Data collection is done by collecting documentation data of financial statements of companies listed on the Stock Exchange for the 2015-2017. The data analysis method used is logistic regression analysis, with audit quality as the dependent variable and audit fee, audit tenure, and audit reputation as independent variables. The results of the research concluded that audit fee, audit tenure, and audit reputation does not have a significant relationship with audit quality.
Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Reporting Ihsan Syakirli; Charoline Cheisviyanny; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.74

Abstract

This research aims to give empirical evidences about company’s characteristics effects on sustainability reporting disclosure. Information in company’s sustainability report disclosure was collected by using GRI indicators. This research is an associative causal. All of company that listed on BEI for 4 years start from 2013 through 2016 used as population in this research while sample was defined bu purposive sampling method and 11 companies as sample. Type of data that we used was secondary data (panel data) from www.idx.com and company’s website. Data collection method used documentation method and multiple regression analysist method. The result are profitability, company’s size and industrial type have no effect on company’s sustainability reporting disclosure. The result of this study contribute directly to the knowledge of corporations providing voluntary disclosure information in form of quality sustainability reports and the importance of the development of globally accepted sustainability reporting standards.
Pengaruh Komitmen Profesional, Locus Of Control, Dan Sosialisasi Antisipatif Mahasiswa Terhadap Whistleblowing: Winda Devila Zalmi; Efrizal Syofyan; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.75

Abstract

This study aims to analyze empirically the effect of professional commitment, locus of control and anticipatory socialization of accounting students on whistleblowing. The type of this research is quantitative research, the population in this study were students of the 2014 and 2015 primary years at the Padang State University. The sample was chosen as many as 100 respondents, the data used in this study were primary data derived from questionnaires distributed to respondents. This study uses multiple regression analysis using SPSS 21 software.The results of this study indicate that professional commitment variables have a significant positive effetc on whistleblowing, internal locus of control variables have a significant positive effect on whistleblowing, external locus of control variables have a significant negative effect on whistleblowing and anticipatory socialization variable of accounting students has no significant effect on whistleblowing. The fourth hypothesis is rejected.
Pengaruh Kesadaran Wajib Pajak, Sanksi Administrasi Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Generasi Millenial Di Kota Padang Muhammad Aidi Akbar; Nurzi Sebrina; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.76

Abstract

The research has the purpose to find the effect of taxpayer’s awareness, tax penalties, and taxpayers knowledge towards taxpayer’s compliance of millenials generation in Padang. The data obtained troughs questionnaire, and sample were drawn from 100 of taxpayers that select as millenials generation in Padang. The data analyzed by using SPSS 16. In this research there are two variables, those are independent variable which is taxpayer’s awareness, tax penalties, taxpayers knowledge and the dependent variable which is taxpayer’s compliance. The finding indicated that taxpayer’s awareness has positive effect toward taxpayer’s compliance, Tax penalties has positive effect towards toward taxpayer’s compliance, Taxpayer’s knowledge has positively effect towards taxpayer’s compliance
Pengaruh Ukuran Perusahaan, Risiko Perusahaan Dan Kompensasi Terhadap Audit Fee: Aulia Baiyuri; Fefri Indra Arza; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.77

Abstract

This study aims to analyze some factors that influence the determination of external auditor audit fees on manufacturing companies listed on Indonesia Stock Exchange (BEI). The factors tested in this study are firm size, client risk and compensation. The data used in this study are secondary data and the selection of the sample is using purposive sampling method. The study samples were 18 manufacturing companies listed in the Indonesia Stock Exchange (BEI). The result of this research showed that firm size has positive significant relationship on the external auditor audit fees. However client risk and compensation have no relationship on the external auditor audit fees. Future research is expected can add another proxy to measure firm size, client risk and compentation. Future research also needs to consider a wider sample such as covering the entire populations on Indonesia Stock Exchange and extend the time of research.
Analisis Pemanfaatan Dana Corporate Social Responsibility Bagi Penerima Beasiswa Bank Nagari Gigih Apriatma; Charoline Cheisviyanny; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.78

Abstract

The purposes of this research are to analyze the benefits of recipients of Scholarship CSR Funds by Bank Nagari,the feedback for Bank Nagari and the provision of target benefits of CSR Funds by Bank Nagari. The subject of this research was students who received Bank Nagari scholarship. This research was a qualitative research. The type of data used in this research were primary and secondary data. Primary data was obtained from the results of in-depth interviews with students and secondary data was obtained from Bank Nagari's Annual report 2016. Data collection techniques were carried out by observation, interviews, and documentation. The results of this research indicated that the scholarship from Bank Nagari has benefits for recipients, while for feedback was directly not received by Bank Nagari, as well as for the overall awarded of scholarships was considered appropriate but there was different ways of register procedures.

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