发布求助
文献互助 智能选刊 最新文献

JURNAL EKSPLORASI AKUNTANSI最新文献

筛选
英文 中文
Minat Mahasiswa Berkarir Sebagai Auditor Pemerintah: Pengaruh Norma Subjektif, Marketability, dan Penghargaan Finansial 学生作为政府审计员的职业兴趣:主观价值、马克思主义和经济回报的影响
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2023-02-15 DOI: 10.24036/jea.v5i1.698
A. Putri, Halkadri Fitra
{"title":"Minat Mahasiswa Berkarir Sebagai Auditor Pemerintah: Pengaruh Norma Subjektif, Marketability, dan Penghargaan Finansial","authors":"A. Putri, Halkadri Fitra","doi":"10.24036/jea.v5i1.698","DOIUrl":"https://doi.org/10.24036/jea.v5i1.698","url":null,"abstract":"This study aims to examine the effect of subjective norms, marketability, and financial rewards on career choice as external government auditors. The method used in this sampling is using purposive sampling technique. In this study, 166 UNP accounting students class 2018 and 2019. This study uses multiple regression analysis with the help of the SPSS application. The results of this study partially prove that subjective norms, marketability, and financial rewards have a positive effect on students' interest in a career as external government auditors. The limitations of this study are that there is only one object of this research, This study uses a survey method in the form of a questionnaire which allows respondents to fill in the questionnaire not seriously so that it can lead to misleading results, and his research is only limited to 3 factors this allows the neglect of other factors that have a greater influence on career choice as an external government auditor.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129349404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Bystander Effect, Whistleblowing, Locus of Control Eksternal dan Moralitas Individu terhadap Terjadinya Kecurangan Laporan Keuangan 外部影响、惠斯勒吹口哨、外部控制和个人道德的影响……对伪造的财务报表的影响
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2023-02-03 DOI: 10.24036/jea.v5i1.731
Hayatun Nufus, Nayang Helmayunita
{"title":"Pengaruh Bystander Effect, Whistleblowing, Locus of Control Eksternal dan Moralitas Individu terhadap Terjadinya Kecurangan Laporan Keuangan","authors":"Hayatun Nufus, Nayang Helmayunita","doi":"10.24036/jea.v5i1.731","DOIUrl":"https://doi.org/10.24036/jea.v5i1.731","url":null,"abstract":"This study aims to analyze the effect of the bystander effect, whistleblowing, external locus of control and individual morality on the occurrence of financial statement fraud. This research is a quantitative research. The number of samples was determined using the slovin formula. The samples in this study were undergraduate accounting students class of 2018 at Universitas Negeri Padang, Universitas Andalas, Universitas Putra Indonesia and Universitas Bung Hatta. The data collection method used a questionnaire distributed through google form. The hypothesis in this study was tasted using multiple linear regression analysis with IBM SPSS 25. The results show that bystander effect has a significant effect on the occurrence financial statement fraud. Meanwhile, whistleblowing, external locus of control and individual morality have no effect on the occurrence of financial statement fraud.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132753201","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Akuntabilitas, Kesesuaian Kompensasi, Pengendalian Internal, dan Budaya Organisasi terhadap Kecurangan Dana Desa 问责制、补偿性、内部控制和组织文化对操纵农村资金的影响
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2023-02-03 DOI: 10.24036/jea.v5i1.729
Elisa Putri Masni, Vita Fitria Sari
{"title":"Pengaruh Akuntabilitas, Kesesuaian Kompensasi, Pengendalian Internal, dan Budaya Organisasi terhadap Kecurangan Dana Desa","authors":"Elisa Putri Masni, Vita Fitria Sari","doi":"10.24036/jea.v5i1.729","DOIUrl":"https://doi.org/10.24036/jea.v5i1.729","url":null,"abstract":"This study aims to examine the effect of accountability, compensation suitability, internal control, and organizational culture on village fund fraud. The population in this study were 55 villages in the City of Pariaman. The sampling method used is purposive sampling method. The sample criteria in this study are the Village Head, Village Secretary, and Village Treasurer from 55 villages in Pariaman City who directly participate in village financial management. The data is a primary data which collected by using questionnaires. The results of this study indicate that the suitability of compensation and Internal control have no effect on fraudulent village funds, while accountability and organizational culture have negative effects on village fund fraud.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"58 23","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113986763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Pengaruh Financial Distress, Kepemilikan Institusional, dan Growth Opportunities terhadap Konservatisme Akuntansi
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2023-02-02 DOI: 10.24036/jea.v5i1.723
Yona Zulni, Salma Taqwa
{"title":"Pengaruh Financial Distress, Kepemilikan Institusional, dan Growth Opportunities terhadap Konservatisme Akuntansi","authors":"Yona Zulni, Salma Taqwa","doi":"10.24036/jea.v5i1.723","DOIUrl":"https://doi.org/10.24036/jea.v5i1.723","url":null,"abstract":"One of the principle in create a financial report is the accounting conservatism principle. Conservatism is said to more anticipating the loss than gain. This study aims to determine the influence of financial distress, institutional ownership, and growth opportunities on accounting conservatism in basic industrial and chemical manufacturing companies listed on the Indonesia stock exchange for the period 2017-2021. The sample was determined based on the purposive sampling method. The number of samples in this study is 169 samples with 5 observations periods. The data analysis used in this research is the test multiple linear regression analysis with SPSS version 25. The results showed that financial distress has a positive and significant effect on accounting conservatism, while institutional ownership and growth opportunities have no significant influence on accounting conservatism. This study contributes to add insight and knowledge in the field of accounting, about the factors that influence accounting conservatism in basic industrial and chemical manufacturing companies.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128228404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Pengungkapan Nilai Etika Islam terhadap Kinerja Bank Syariah di Indonesia 伊斯兰伦理价值观的披露对印尼伊斯兰银行绩效的影响
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2023-01-30 DOI: 10.24036/jea.v5i1.578
M. Astuti, Vanica Serly
{"title":"Pengaruh Pengungkapan Nilai Etika Islam terhadap Kinerja Bank Syariah di Indonesia","authors":"M. Astuti, Vanica Serly","doi":"10.24036/jea.v5i1.578","DOIUrl":"https://doi.org/10.24036/jea.v5i1.578","url":null,"abstract":"This study discusses the effect of the disclosure of Islamic ethical values on the financial performance of Islamic banks registered with the Financial Services Authority (OJK) during the 2016-2020 period. The ethical values in this study are the zakat disclosure index (ZDI) and the charity disclosure index (CDI). By using purposive sampling technique, the samples used in this study were obtained from 13 Islamic Commercial Banks in Indonesia. The data in this study were obtained from the bank's annual report in 2016-2020 and analyzed using multiple linear regression. The results of this study indicate that the zakat disclosure index (ZDI) has a positive and significant effect on bank performance. While the Charity Disclosure Index (CDI) does not have a significant effect on bank performance. This study is a more consistent literature survey on the effect of disclosing Islamic ethical values on bank performance and conducting a robustness check to support the findings of the study.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130739063","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Ukuran Perusahaan, Kinerja Lingkungan, dan Voluntary Disclosure terhadap Nilai Perusahaan: Studi Empiris Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia 公司规模、环境表现和对公司价值的自愿曝光的影响:在印尼证券交易所上市的基础工业和化学行业实证研究
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2023-01-30 DOI: 10.24036/jea.v5i1.605
Natashia Avelyn, Efrizal Syofyan
{"title":"Pengaruh Ukuran Perusahaan, Kinerja Lingkungan, dan Voluntary Disclosure terhadap Nilai Perusahaan: Studi Empiris Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia","authors":"Natashia Avelyn, Efrizal Syofyan","doi":"10.24036/jea.v5i1.605","DOIUrl":"https://doi.org/10.24036/jea.v5i1.605","url":null,"abstract":"This study aims to provide empirical evidence regarding the effect of firm size, environmental performance, and voluntary disclosure partially and simultaneously on firm value in basic and chemical industrial companies. This study uses a type of causal research with a quantitative approach. The population in this study is the basic and chemical industrial sector companies listed on the Indonesia Stock Exchange in 2014 - 2020 as many as 80 companies. This study used a purposive sampling technique with a selected sample of 16 companies. This study uses secondary data obtained from www.idx.co.id and company sites. The data analysis method used is panel data regression analysis. The measurement of firm value follows the latest Tobin's Q measurement by comparing the market value of equity with the book value of equity. The results showed that the variables of firm size, environmental performance, and voluntary disclosure simultaneously had no effect on firm value. Based on the partial test, firm size and environmental performance variables have no effect on firm value with a negative relationship direction and voluntary disclosure variables have a significant negative effect on firm value. For further research, it is recommended to use other variables and expand the research sample.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"133 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122545291","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analisis Dampak Pandemi Covid-19 terhadap Perubahan Fokus Corporate Social Responsibility (CSR) pada Uniqlo Co., Ltd
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2023-01-28 DOI: 10.24036/jea.v5i1.641
M. Sati, Charoline Cheisviyanny
{"title":"Analisis Dampak Pandemi Covid-19 terhadap Perubahan Fokus Corporate Social Responsibility (CSR) pada Uniqlo Co., Ltd","authors":"M. Sati, Charoline Cheisviyanny","doi":"10.24036/jea.v5i1.641","DOIUrl":"https://doi.org/10.24036/jea.v5i1.641","url":null,"abstract":"This study aims to analyze: 1) The level and quality of Corporate Social Responsibility (CSR) disclosure before and during the COVID-19 pandemic of Uniqlo Co., Ltd for the year 2016-2021 based on the GRI 2021 Standard, 2) Differences in focus changes of CSR before and during the COVID-19 pandemic at Uniqlo Co., Ltd. This research is a qualitative research with analysis content method using Sustainability report of Uniqlo Co., Ltd for the year 2016-2021. The object in this study is Uniqlo Co., Ltd. The type of data were documentary data with secondary data sources and the analysis method were content analysis. The result show that: 1) The level and quality of disclosure of Uniqlo’s CSR during the COVID-19 pandemic decreased compared to before the COVID-19 pandemic, 2) There is a change in the focus of Uniqlo's corporate social responsibility during the COVID-19 pandemic. Uniqlo shifted the focus of CSR from environmental (300) to significant indirect economic impacts (203-2) and prevention and mitigation of occupational health and safety impacts directly linked by business relationships (403-7).","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115093028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analisis Penerapan Pengelolaan Dana Desa 村庄管理资金的应用分析
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2023-01-23 DOI: 10.24036/jea.v5i1.651
Diah Nawang Wulan, Herlina Helmy
{"title":"Analisis Penerapan Pengelolaan Dana Desa","authors":"Diah Nawang Wulan, Herlina Helmy","doi":"10.24036/jea.v5i1.651","DOIUrl":"https://doi.org/10.24036/jea.v5i1.651","url":null,"abstract":"The purpose of this study was to find out how the accountability of village fund management which includes planning, implementation, administration, reporting and accountability in Sari Mulya and Kuamang Villages, Jambi Province. The research method used is an interpretive qualitative research method. Data sources have primary and secondary data. Data collection techniques were carried out by observation, interviews, and documentation. The survey results show that: (1) Although planning applies the principles of participation and transparency, the preparation of village fund plans and village budgets has not been in accordance with the time specified in the Minister of Home Affairs Regulation Number 20 of 2018 Article 43 (2) The implementation of village funds has not implemented the principle of transparency and participation and accountability. the village government has implemented the principle of accountability related to income and expenditure in accordance with Permendagri Number 20 of 2018 concerning Village Finance Article 63 (3) The village government applies the principle of accountability in accordance with Permendagri Number 20 of 2018 concerning Village Finance. at the administrative stage (4) Reporting and accountability applies the principles of accountability and transparency, but reporting and accountability. The implementation of the APBD is not in accordance with the stipulated time limit and is not in line with Permendagri Number 20 of 2018.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133784178","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Profitabilitas, Leverage, dan Tata Kelola Perusahaan terhadap Tax Avoidance: Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia 盈利能力、杠杆性和公司治理对Tax Avoidance的影响:在印尼证券交易所注册的矿业公司实证研究
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2023-01-23 DOI: 10.24036/jea.v5i1.701
Widia Anisa Putri, Halmawati Halmawati
{"title":"Pengaruh Profitabilitas, Leverage, dan Tata Kelola Perusahaan terhadap Tax Avoidance: Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia","authors":"Widia Anisa Putri, Halmawati Halmawati","doi":"10.24036/jea.v5i1.701","DOIUrl":"https://doi.org/10.24036/jea.v5i1.701","url":null,"abstract":"This study aims to examine the effect of profitability, leverage, and corporate governance on tax avoidance. This study used the secondary data obtained from the annual report of mining companies listed on the Indonesia Sock Exchange from 2017 to 2021. Sample was selected by purposive sampling technique, using some criteria and resulted 19 companies. Data was analysis by multiple linear regression analysis models. The results of this study showed that profitability, leverage, and the element of corporate governance of institutional ownership have a significant positive effect on tax avoidance as measured using proxy effective tax rate. Meanwhile, the elements of corporate governance of audit committee and audit quality have no significant effect on tax avoidance as measured using proxy effective tax rate.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"139 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121305959","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Mekanisme Corporate Governance dan Investment Opportunity Set (IOS) terhadap Nilai Perusahaan dengan Kualitas Laba Sebagai Variabel Mediasi 公司治理和投资机会设置(IOS)对利润资产作为中介变量的可变价值的影响
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2023-01-07 DOI: 10.24036/jea.v5i1.621
Nilam Eka Putri, Erly Mulyani
{"title":"Pengaruh Mekanisme Corporate Governance dan Investment Opportunity Set (IOS) terhadap Nilai Perusahaan dengan Kualitas Laba Sebagai Variabel Mediasi","authors":"Nilam Eka Putri, Erly Mulyani","doi":"10.24036/jea.v5i1.621","DOIUrl":"https://doi.org/10.24036/jea.v5i1.621","url":null,"abstract":"The purpose of this study was to determine the direct effect of corporate governance mechanism (managerial owners and institutional owners) and investment opportunity set (IOS) on firm value and the indirect effect through earnings quality as a mediating variable. The sample used is 10 state-owned companies registered on the Indonesian stock exchange during the period 2016-2020. This study used SEM-PLS analysis technique to analyze the data. The results of this study show that managerial ownership, institutional ownership and investment opportunity set (IOS) have no significant effect on earnings quality directly. Meanwhile, there are significant effect on managerial ownership, institutional ownership, investment opportunity set (IOS) and earnings quality to firm value. The result also shows that earnings quality as mediating variable is not able to mediate the relationship between managerial ownership, institutional ownership, investment opportunity set (IOS) and firm value.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129069840","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信