The purpose of this study was to examine the influence of ethical ideology on ethical judgments. This research contributes to the existing literature on student ethical judgment, particularly in the context of a developing country such as Indonesia. There are 193 of accounting students Faculty of Economics Universitas Negeri Padang who have taken/are currently taking courses Ethics on Accounting Profession. This study shows that idealism doesn’t have positive effect on Ethical Judgment, while relativism shows negative results on ethical judgment.
{"title":"Pengaruh Ideologi Etis Terhadap Penilaian Etis","authors":"Rahma Nakhiral Marta, Vanica Serly","doi":"10.24036/jea.v5i1.634","DOIUrl":"https://doi.org/10.24036/jea.v5i1.634","url":null,"abstract":"The purpose of this study was to examine the influence of ethical ideology on ethical judgments. This research contributes to the existing literature on student ethical judgment, particularly in the context of a developing country such as Indonesia. There are 193 of accounting students Faculty of Economics Universitas Negeri Padang who have taken/are currently taking courses Ethics on Accounting Profession. This study shows that idealism doesn’t have positive effect on Ethical Judgment, while relativism shows negative results on ethical judgment.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130833720","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}
This research aimed to examine the effect of covid-19, auditor quality, and earning management on audit opinion. The population in this research are all property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique used the purposive sampling. Total sample are 176 companies. The statistical method used logistic regression analysis. The result showed that covid-19 and earning management had no significant effect on audit opinion in property and real estate, and auditor quality had a positive effect on audit opinion in property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2021.
{"title":"Pengaruh Covid-19, Kualitas Auditor, dan Manajemen Laba terhadap Opini Audit: Studi Empiris pada Perusahaan Sektor Property and Real Estate yang terdaftar di Bursa Efek Indonesia","authors":"Rifqi Aulia Lubis, Charoline Cheisviyanny","doi":"10.24036/jea.v5i1.650","DOIUrl":"https://doi.org/10.24036/jea.v5i1.650","url":null,"abstract":"This research aimed to examine the effect of covid-19, auditor quality, and earning management on audit opinion. The population in this research are all property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique used the purposive sampling. Total sample are 176 companies. The statistical method used logistic regression analysis. The result showed that covid-19 and earning management had no significant effect on audit opinion in property and real estate, and auditor quality had a positive effect on audit opinion in property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2021.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115004831","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}
This study aims to examine the effect of PAD, DAU, DAK and SILPA on Regional Expenditures, besides that it also examines whether the FLYPAPER EFFECT phenomenon occurs in local governments in West Sumatra. The population in this study is the Indonesian Provincial Government in 2016-2020. The analytical method used is multiple linear regression analysis. The results of this study indicate that PAD, DAU, DAK, and SILPA have a significant effect on Regional Expenditures and also the occurrence of the FLYPAPER EFFECT phenomenon in local government in West Sumatra.
{"title":"Analisis Flypaper Effect pada Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Sisa Lebih Pembiayaan Anggaran (SiLPA) terhadap Belanja Daerah: Studi Empiris pada Pemerintah Kabupaten/Kota se Provinsi Sumatera","authors":"Rahmat Nur Rafi, Fefri Indra Arza","doi":"10.24036/jea.v5i1.649","DOIUrl":"https://doi.org/10.24036/jea.v5i1.649","url":null,"abstract":"This study aims to examine the effect of PAD, DAU, DAK and SILPA on Regional Expenditures, besides that it also examines whether the FLYPAPER EFFECT phenomenon occurs in local governments in West Sumatra. The population in this study is the Indonesian Provincial Government in 2016-2020. The analytical method used is multiple linear regression analysis. The results of this study indicate that PAD, DAU, DAK, and SILPA have a significant effect on Regional Expenditures and also the occurrence of the FLYPAPER EFFECT phenomenon in local government in West Sumatra.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128504231","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}
This research aimed to examine the effect of audit tenure, audit rotation, and audit fee on audit quality. The population in this research are all property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used the purposive sampling. Total sample are 111 companies. The statistical method used logistic regression analysis. The result showed that audit tenure and audit rotation had a negative effect on audit quality, and audit fee had no significant effect on audit quality in property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2018-2020.
{"title":"Pengaruh Audit Tenure, Rotasi Audit, dan Fee Audit terhadap Kualitas Audit","authors":"Tasya Hervia Dewita, Erinos Nr","doi":"10.24036/jea.v5i1.627","DOIUrl":"https://doi.org/10.24036/jea.v5i1.627","url":null,"abstract":"This research aimed to examine the effect of audit tenure, audit rotation, and audit fee on audit quality. The population in this research are all property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used the purposive sampling. Total sample are 111 companies. The statistical method used logistic regression analysis. The result showed that audit tenure and audit rotation had a negative effect on audit quality, and audit fee had no significant effect on audit quality in property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2018-2020.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"197 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115495976","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}
This research aims to find out the effect of financial distress, audit report lag and audit tenure on the integrity of financial statements in state owned companies listed on the Indonesia Stock Exchange in 2016-2020.This research is a quantitative research. The sample collected was 85 data based on purposive sampling technique. The data used is secondary data obtained from www.idx.co.id or company website and other sites related to this research. The research data was analyzed using multiple linear regression analysis. Based on statistical analysis, it can be concluded that financial distress and audit report lag has a negative effect on the integrity of financial statements. Audit tenure has no effect on the integrity of financial statements.
{"title":"Pengaruh Financial Distress, Audit Report Lag dan Audit Tenure terhadap Integritas Laporan Keuangan: Studi Empiris pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia","authors":"Corry Anastasia Mahendra, Efrizal Syofyan","doi":"10.24036/jea.v5i1.659","DOIUrl":"https://doi.org/10.24036/jea.v5i1.659","url":null,"abstract":"This research aims to find out the effect of financial distress, audit report lag and audit tenure on the integrity of financial statements in state owned companies listed on the Indonesia Stock Exchange in 2016-2020.This research is a quantitative research. The sample collected was 85 data based on purposive sampling technique. The data used is secondary data obtained from www.idx.co.id or company website and other sites related to this research. The research data was analyzed using multiple linear regression analysis. Based on statistical analysis, it can be concluded that financial distress and audit report lag has a negative effect on the integrity of financial statements. Audit tenure has no effect on the integrity of financial statements.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130253017","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}
This research was conducted to determine the influence of auditee tenure, reputation KAP, financial distress to companies listed on the Stock Exchange Indonesia for the 2019-2020 period in which economic conditions were hit by the covid-19 pandemic. The population of this research is late companies publication of financial reports as many as 66 populations with a sampling technique using purposive sampling method of 31 samples company. The results of the research processed using the logistic regression method show that the auditee tenure, reputation KAP, and financial distress has no effect on the timeliness of report publication finances that occurred during the covid-19 pandemic.
{"title":"Ketepatwaktuan Publikasi Laporan Keuangan Selama Masa Pandemi Covid-19: Faktor Audit Tenure, Reputasi KAP, dan Financial Distress","authors":"Ela Annisa, Efrizal Syofyan","doi":"10.24036/jea.v5i1.606","DOIUrl":"https://doi.org/10.24036/jea.v5i1.606","url":null,"abstract":"This research was conducted to determine the influence of auditee tenure, reputation KAP, financial distress to companies listed on the Stock Exchange Indonesia for the 2019-2020 period in which economic conditions were hit by the covid-19 pandemic. The population of this research is late companies publication of financial reports as many as 66 populations with a sampling technique using purposive sampling method of 31 samples company. The results of the research processed using the logistic regression method show that the auditee tenure, reputation KAP, and financial distress has no effect on the timeliness of report publication finances that occurred during the covid-19 pandemic.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133746914","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}
This research aims to examine the characteristics of good corporate governance sharia to audit delay. The population of this research is in the Islamic banking sector which is registered with the financial services authority (OJK) for the 2016-2020 period. The sample using the purpose sampling method with a total of 11 samples of Islamic banking companies. The data used is secondary data from the company's annual report. The analytical method used is multiple linear regression analysis. The results of this analysis show that the audit committee has a positive effect on audit delay. The Board of Commissioners has a negative effect on audit delay. ownership has a positive managerial influence on audit delay. The sharia supervisory board has no effect on audit delay.
{"title":"Pengaruh Karakteristik Good Corporate Covernance (GCG) terhadap Audit Delay pada Perbankan Syariah di Otoritas Jasa Keuangan","authors":"Wahyu Riswan, Vanica Serly","doi":"10.24036/jea.v5i1.584","DOIUrl":"https://doi.org/10.24036/jea.v5i1.584","url":null,"abstract":"This research aims to examine the characteristics of good corporate governance sharia to audit delay. The population of this research is in the Islamic banking sector which is registered with the financial services authority (OJK) for the 2016-2020 period. The sample using the purpose sampling method with a total of 11 samples of Islamic banking companies. The data used is secondary data from the company's annual report. The analytical method used is multiple linear regression analysis. The results of this analysis show that the audit committee has a positive effect on audit delay. The Board of Commissioners has a negative effect on audit delay. ownership has a positive managerial influence on audit delay. The sharia supervisory board has no effect on audit delay.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116661484","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}
This study aims to analyze the taxpayer’s point of view about SP2DK. This study uses a qualitative method with a phenomenological approach. Data collection techniques using observation and semi-structured interviews. This research is different from previous research because in this this research, SP2DK will be explored in depth and the respondents in this study are taxpayers who have received SP2DK. The results of the study revealed that there were differences in the taxpayer’s point of view about SP2DK, the responses were positive, neutral and negative about the SP2DK received. For the further researchers, it is better to use a wider scope and include all groups of taxpayer.
{"title":"Respon Wajib Pajak Terhadap Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK)","authors":"Sherly Rivani, Charoline Cheisviyanny","doi":"10.24036/jea.v5i1.647","DOIUrl":"https://doi.org/10.24036/jea.v5i1.647","url":null,"abstract":"This study aims to analyze the taxpayer’s point of view about SP2DK. This study uses a qualitative method with a phenomenological approach. Data collection techniques using observation and semi-structured interviews. This research is different from previous research because in this this research, SP2DK will be explored in depth and the respondents in this study are taxpayers who have received SP2DK. The results of the study revealed that there were differences in the taxpayer’s point of view about SP2DK, the responses were positive, neutral and negative about the SP2DK received. For the further researchers, it is better to use a wider scope and include all groups of taxpayer.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127193134","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}
This study aims to examine the effect of ego depletion and workload on audit judgment quality. This type of research data uses primary data. Primary data is obtained from questionnaires that have been filled out by respondents. The sample used in this study were 44 respondents of the BPK RI auditors from West Sumatra Representatives. Statistical data analysis techniques performed in this study is multiple regression analysis. The results of this study indicate that ego depletion and workload have no effect on audit judgment quality.
{"title":"Pengaruh Ego Depletion dan Beban Kerja terhadap Audit Judgment Quality: Studi Empiris pada Auditor BPK RI Perwakilan Sumatera Barat","authors":"Mellynia Tri anita Rahim, Eka Fauzihardani","doi":"10.24036/jea.v5i1.737","DOIUrl":"https://doi.org/10.24036/jea.v5i1.737","url":null,"abstract":"This study aims to examine the effect of ego depletion and workload on audit judgment quality. This type of research data uses primary data. Primary data is obtained from questionnaires that have been filled out by respondents. The sample used in this study were 44 respondents of the BPK RI auditors from West Sumatra Representatives. Statistical data analysis techniques performed in this study is multiple regression analysis. The results of this study indicate that ego depletion and workload have no effect on audit judgment quality.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134062296","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}
This study aims to examine the effect of managerial ownership, firm size, and firm complexity on the audit report lag. The population in this study are all mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique used was purposive sampling. The number of samples is 68 companies. The statistical method uses multiple linear regression analysis. The results show that managerial ownership has no effect on audit report lag, company size negatively affects audit report lag, company complexity does not affect audit report lag in mining sector companies listed on the Indonesia Stock Exchange in 2018-2021.
{"title":"Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan dan Kompleksitas Perusahaan terhadap Audit Report Lag: Studi Empiris pada Perusahaan Sektor Pertambangan","authors":"Wahyu Septian R, Nelvirita Nelvirita","doi":"10.24036/jea.v5i1.692","DOIUrl":"https://doi.org/10.24036/jea.v5i1.692","url":null,"abstract":"This study aims to examine the effect of managerial ownership, firm size, and firm complexity on the audit report lag. The population in this study are all mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique used was purposive sampling. The number of samples is 68 companies. The statistical method uses multiple linear regression analysis. The results show that managerial ownership has no effect on audit report lag, company size negatively affects audit report lag, company complexity does not affect audit report lag in mining sector companies listed on the Indonesia Stock Exchange in 2018-2021.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"23 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":"114912377","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}
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