JURNAL EKSPLORASI AKUNTANSI
Accounting
Jurnal Eksplorasi Akuntansi menyajikan riset dan analisis mendalam tentang berbagai topik akuntansi. Temukan wawasan terbaru di bidang akuntansi keuangan & manajerial.
Articles in this Journal
Pengaruh Opini Audit, Tipe Pemerintah Daerah, Umur Administratif, dan Kekayaan Daerah terhadap Praktik Internet Financial Reporting (IFR) dalam Website Pemerintah Daerah: Studi Empiris pada Kabupaten/Kota di Sumatra Tahun Anggaran 2024
This study aims to examine the influence of audit opinion, type of local government, administrative age, and regional wealth on the practice of internet financial reporting (IFR) on local government websites. This is a causative research study. The p...
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Pengaruh Ukuran Perusahaan, Umur Perusahaan, dan Opini Audit terhadap Ketepatan Waktu Penyampaian Laporan Keuangan: Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024
Examining the impact of the company's age, size, and audit opinion of the timeliness of financial statement submission in consumer cyclicals businesses that are listed on the Indonesia Stock Exchange is the aim of this research. The study population...
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Pengaruh Sustainability Reporting terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi: Studi Empris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024
The large number of companies with below-standard firm values indicates a lack of investor confidence in mining companies in recent years. Meanwhile, during the same period, companies were also required to report a sustainability report based on the...
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Strengthening Strategies for Institutional Readiness of Public Universities in the Transformation toward Public Service Agency Status: A Case Study of PTN X
This study was carried out to understand how PTN X prepares itself to become a Public Service Agency (Badan Layanan Umum or BLU). Research on this topic is still limited, especially in the context of vocational higher education, even though the trans...
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Pengaruh Kompetensi Auditor, Pelaksanaan Pengendalian Internal, Ukuran dan Kompleksitas Perusahaan terhadap Kualitas Audit Eksternal pada Perusahaan Publik di Indonesia
This study examines how auditor competence, internal control, company size, and complexity affect external audit quality. It uses a causal research design with a quantitative approach, analyzing annual reports from 102 manufacturing firms between 202...
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Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Luas Wilayah terhadap Belanja Modal dengan Pertumbuhan Ekonomi sebagai Variabel Moderasi
This study aims to examine the effect of local income, general allocation funds, and regional size on capital expenditure, with economic growth as a moderating variable, in local governments in Sumatra during the 2021–2023 period. This research uses...
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Pengaruh Penerapan Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023
This study aims to analyze the effect of corporate financial performance in relation to good corporate governance, which includes managerial ownership, independent commissioners, the board of directors, and corporate social responsibility. The resear...
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Kepatuhan Pajak di Era Covid-19: Analisis Pengaruh Insentif, Sanksi, Pengetahuan, dan Pelayanan Pajak yang Dimoderasi oleh Sosialisasi Pajak
“The Covid-19 pandemic that hit Indonesia in early 2020 shifted the situation from a health crisis to an economic one, affecting national revenues, particularly from the tax sector. To sustain economic activity, the government issued various tax ince...
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Pengaruh Persepsi Penggunaan Artificial Intelligence terhadap Kualitas Audit
This study aims to examine the influence of the perception of artificial intelligence ease of use and the perception of artificial intelligence usefulness on audit quality. Quantitative causality is the term for this type of research. A closed questi...
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Pengaruh Carbon Emission Disclosure, Eco-Efficiency, dan Environmental Cost terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024
This study aims to analyze the effect of carbon emission disclosure, eco-efficiency, and environmental cost on firm value. The type of research used is quantitative research with secondary data, in the form of financial reports, annual reports, and s...
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Pengaruh Kepemilikan Keluarga terhadap Penghindaran Pajak dengan Pengungkapan Corporate Social Responsibility sebagai Variabel Moderasi
This study examines the impact of family ownership on tax avoidance, with corporate social responsibility disclosure serving as a moderating variable. A quantitative research design was employed, utilizing secondary data obtained from manufacturing f...
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Pengaruh Karakteristik CEO dan Kepemilikan Saham Manajerial terhadap Real Earnings Management pada Perusahaan Pertambangan yang Terdaftar di BEI tahun 2020-2023
This study aims to find out how the characteristics of CEOs and managerial stock ownership affect real earnings management. In this study, the sampling method used the purposive sampling method, so that 196 research samples were obtained, from 49 min...
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Pengaruh Kualitas Pengungkapan Corporate Social Responsibiliy terhadap Nilai Perusahaan dengan Kepemilikan Asing sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2021 - 2024
This study examines the effect of corporate social responsibility (CSR) disclosure quality on firm value, with foreign ownership as a moderating variable. The study focuses on mining companies listed on the Indonesia Stock Exchange during the 2021–20...
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Efektivitas Komite Audit dan Ukuran Perusahaan: Analisis Corporate Risk Disclosure Perusahaan Sektor Basic Materials di Indonesia
This study aims to examine the effect of audit committee effectiveness and firm size on the level of Corporate Risk Disclosure (CRD) among basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. Audi...
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Pengaruh Good Corporate Governance dan Struktur Kepemilikan terhadap Kinerja Perusahaan Sektor Keuangan di Bursa Efek Indonesia
This study examines the influence of good corporate governance (GCG) and ownership structure on the financial performance of banking and insurance companies listed on the Indonesia Stock Exchange during 2020–2023. GCG is measured by the board of comm...
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