Article Per Year (5 Year)
p-Index From 2020 - 2025
3.018
P-Index
This Author published in this journals
All Journal JAM The International Journal of Business Review (The Jobs Review) Pengmasku Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi dan Keuangan Indonesia Akuntansiku Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Accounting Information System, Taxes, and Auditing Journal (AISTA) JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Anda Dwiharyadi
Politeknik Negeri Padang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
Analisis Pengaruh Faktor Perusahaan dan Auditor Terhadap Audit Delay (Studi Empiris Pada Sektor Konsumen Primer Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020) Jhony Ver, Sindy; Dwiharyadi, Anda; Wirahadi Ahmad, Afridian
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.47

Abstract

This study aims to analyze empirical evidence of the effect of firm size, profitability, solvency, operating profit and loss, KAP size, audit opinion, and audit committee on audit delay. Company factor is proxied by company size, profitability, solvency, operating profit and loss, and audit committee. Meanwhile, the auditor factor is proxied by the size of the public accounting firm, and the auditor's opinion. The population in this study are companies engaged in the Non-Cycle Consumer sector which are listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique in this study used purposive sampling. So that the sample obtained from purposive sampling is 43 companies. The analytical method used is multiple linear regression, using SPSS software. The results of this study indicate that the company's factors consisting of operating profit and company profitability have an effect on audit delay. Meanwhile, the firm's factors on firm size, solvency, and audit committee have no effect on audit delay. And the auditor factor shows that the size of the KAP and audit opinion have an effect on audit delay.
Analisis Pengaruh Rapat Komite Audit, Audit Internal, dan Whistleblowing System Terhadap Potensi Fraudulent Financial Reporting Ulvatul Rahmita Putri; Anda Dwiharyadi; Desi Handayani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 4 (2024): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i4.461

Abstract

This study aims to analyze the influence of audit committee meetings, internal audits, and whistleblowing systems on the potential for fraudulent financial reporting. This research method is a quantitative method. The population in this study were non-bank financial sector companies listed on the Indonesia Stock Exchange in 2021 to 2023. Sampling was selected using the purposive sampling method. Sampling in this study used the perposive sampling technique with the criteria of 42 companies used as samples in this study. The observation period was carried out for 3 years. The results of the study were analyzed using SPSS software version 29.0. The results of this study are that audit committee meetings have a significant negative effect on fraudulent financial reporting, internal audits have no effect on financial reporting, while the whistleblowing system has no effect on fraudulent financial reporting
Analisis Pengaruh Karakteristik Komite Audit Dan Whistleblowing System Terhadap Potensi Terjadinya Fraud Pada Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Sakinah, Dwi Aprilia; Meuthia, Reno Fithri; Dwiharyadi, Anda
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 2 (2023): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i2.51

Abstract

This study aims to examine the effect of audit committee independence, number of audit committee meetings, audit committee financial expertise and whistleblowing system on the potential for fraud. The study population is State-Owned Enterprises (SOEs) listed on the IDX in 2020-2022. Samples were determined by purposive sampling and 20 samples were obtained. The hypothesis in this study was tested using multiple linear regression. The results showed that the independence of the audit committee did not affect the potential for fraud. The number of audit committee meetings, audit committee financial expertise, and whistleblowing system affect the potential for fraud. The implications of this research can be useful as a consideration for companies in making policies related to the potential for fraud.
Pengaruh Fraud Hexagon terhadap Kecurangan Laporan Keuangan pada Perusahaan Sektor Industri yang Terdaftar di BEI Tahun 2019-2022 Humaira, Shirly; Dwiharyadi, Anda; Djefris, Dedy
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 1 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i1.66

Abstract

This study aims to investigate the influence of the fraud hexagon, comprising stimulus, opportunity, rationalization, capability, arrogance, and collusion, on instances of financial statement fraud within the industrial sector listed on the Indonesia Stock Exchange from 2019 to 2022, involving 48 companies. The components of the fraud hexagon are operationalized as follows: financial targets represent the stimulus, nature of industry proxy for opportunities, auditor changes indicate rationalization, director change signify capabilities, the frequent presence of CEO pictures reflects arrogance, and collaborations with government projects represent collusion. Through purposive sampling, 33 companies meeting specific criteria were selected, resulting in a total of 132 observations. Logistic regression was employed for data analysis, with IBM SPSS 26 used for data processing. The study's findings reveal that financial targets, nature of industry, auditor changes, director change, and the frequency of CEO pictures do not exert influence on financial statement fraud. However, collaboration with government projects is identified as a factor impacting financial statement fraud.
Pengaruh Audit Jarak Jauh (Remote Audit) Dan Jumlah Penugasan Auditor Terhadap Kualitas Audit Okta Putri, Rizka; Dwiharyadi, Anda; Chandra, Novrina
Akuntansi dan Manajemen Vol. 19 No. 2 (2024): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v19i2.296

Abstract

This research aims to determine the effect of remote audits and the number of auditor assignments on audit quality, moderated by audit information technology and professional development (empirical study on BPKP representatives in West Sumatra Province). The population in this study was 95 people with a sample of 95 respondents. The type of data in this research is quantitative data. Data was obtained by conducting a questionnaire, then processed and tested using SmartPLS. The data analysis method used is descriptive analysis, quality testing (data normality), confirmatory test (validity test, reliability test, model suitability test results (goodness of fit test) and hypothesis testing. From the research conducted it is known that based on the results of hypothesis testing it shows that Remote audit and audit assignments have a positive and significant effect on audit quality, Professional Development has no mediation between Audit Assignments and audit quality, Professional Development has mediation between remote audits and audit quality, Information Technology has no mediation between Audit Assignments and audit quality and Information Technology has mediation between remote audit and audit quality.
Abdikarya: Aksi dan karya nyata untuk negeri kita Praptiningsih, Praptiningsih; Mashuri, Ayunita Ajengtiyas Saputri; Dwiharyadi, Anda; Alfarissi, Fadhil; Arkaan, M. Faturrohman; Aqilla, Hafsah; Humaira, Naffry; Rafli, Muhammad; Syari, Amellya Yunita; Adeliawan, Inaya; Hasan, Najwa Salsabila; Nanda, Rafilah Eka; Anisa, Anisa; Yasmin, Gina Mutiara; Syawalita, Naia
Pengmasku Vol 5 No 1 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v5i1.1520

Abstract

The concept of patriotism (bela negara) as a tangible expression of every citizen’s responsibility in preserving the sovereignty and unity of the nation. National defense is not limited to military action but also includes efforts to overcome non-physical threats such as poverty and ignorance. In this context, community service is recognized as a form of civic duty, exemplified by the ABDIKARYA 2024 program conducted by the Student Executive Board of the Faculty of Economics and Business at UPN "Veteran" Jakarta in Cilambur Village, Leuwibatu, Bogor. The program covers educational support, economic empowerment, and infrastructure development aimed at improving community welfare. A key focus is on reinforcing the implementation of the "Merdeka Curriculum" at SDN 05 Leuwibatu, promoting entrepreneurship, and fulfilling the basic needs of local residents. The article underscores the importance of collaboration between educational institutions and communities to achieve national development and realize the ideals of independence through practical solutions to local challenges. Peran bela negara sebagai wujud nyata kontribusi warga negara dalam menjaga keutuhan dan kedaulatan negara, baik dalam bentuk fisik maupun non-fisik. Konsep bela negara tidak hanya berkaitan dengan pertahanan militer, tetapi juga mencakup perjuangan menghadapi tantangan sosial seperti kemiskinan dan kebodohan. Dalam konteks ini, pengabdian masyarakat menjadi salah satu bentuk bela negara yang dilaksanakan oleh Badan Eksekutif Mahasiswa Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta melalui program ABDIKARYA 2024 di Desa Cilambur, Leuwibatu, Bogor. Kegiatan ini meliputi pendidikan, ekonomi, dan pembangunan infrastruktur sebagai upaya meningkatkan kesejahteraan masyarakat. Fokus utama pengabdian adalah penguatan implementasi Kurikulum Merdeka di SDN 05 Leuwibatu, pemberdayaan ekonomi melalui pelatihan usaha, serta pemenuhan kebutuhan dasar masyarakat. Artikel ini menekankan pentingnya kolaborasi antara masyarakat dan institusi pendidikan dalam membangun bangsa dan mewujudkan cita-cita kemerdekaan melalui pendekatan berbasis solusi terhadap permasalahan lokal.
Implementasi aplikasi Audit Tools Linked Archive Systems (ATLAS) pada kantor akuntan publik di Kota Padang: Tingkat optimalisasi dan tantangan awal Milluspitasari, Milluspitasari; Sudiman, Josephine; Dwiharyadi, Anda
Akuntansiku Vol 4 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v4i2.1787

Abstract

Digital transformation in the auditing sector encourages Public Accounting Firms (PAFs) to adopt computer-assisted auditing technologies. One of the major innovations developed by the Indonesian Institute of Certified Public Accountants (IAPI) and the Financial Professional Development Center (FPDC) is the Audit Tools and Linked Archive System (ATLAS). This study aims to describe the implementation and optimization levels of ATLAS and identify the initial challenges faced by auditors in PAFs across in Padang City. Using a quantitative descriptive approach, questionnaires were distributed to 75 auditors across different positions. The findings indicate that although most firms are familiar with ATLAS, its usage remains suboptimal. Only a minority of auditors apply ATLAS intensively, while the majority use its features partially. Key challenges include application complexity, limited training, resistance to change, and infrastructure constraints. These findings provide empirical insights into the real conditions of ATLAS implementation in regional areas and form the basis for future strategies to enhance the adoption of digital audit technologies.
Bimtek Internal Audit Bagi Satuan Pengawas Internal YARSI Sumatera Barat Sukartini, Sukartini; Anda Dwiharyadi; Amy Fontanella; Afridian Wirahadi Ahmad
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2022): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/japepam.v1i1.10

Abstract

Kegiatan pengabdian ini bertujuan untuk penguatan kapasitas pengawasan internal di lingkungan YARSI Sumbar. Kegiatan dilakukan melalui beberapa tahapan yaitu FGD dan review dokumen untuk mengidentifikasi dan memetakan risiko, penataan sistem pengendalian internal, bimtek bagi SDM SPI dilingkungan YARSI dan pendampingan implementasi. Kegiatan ini menghasilkan luaran berupa, tersedianya mekanisme dan standar baku sistem pengendalian internal serta program audit internal untuk lingkungan Yarsi Sumbar, peningkatan kompetensi SDM SPI YARSI dalam melakukan pengawasan internal, penguatan sistem pengendalian internal di lingkungan YARSI Sumbar, tersedianya modul sistem pengendalian internal Yarsi Sumbar serta publikasi Ilmiah pada Jurnal ber ISSN, media masa, dan video singkat. Kata kunci: pengawas internal, YARSI Sumbar, tata kelola, SPI
Optimalisasi Kompetensi Akuntansi melalui Pelatihan Aplikasi Accurate bagi Siswa dan Guru di SMK Taruna 1 Padang Mustika, Rasyidah; Wirahadi Ahmad, Afridian; Dwiharyadi, Anda; Endrawati, Endrawati; Santi, Elfitri
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2024): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The training on the use of Accurate software at SMK Taruna 1 Padang aims to enhance the competence and professionalism of accounting students and teachers in preparing digital financial statements. This activity is part of a community service program conducted by a team of lecturers from Politeknik Negeri Padang (PNP). Accurate Accounting, known as a user-friendly accounting software, is widely used in the industry for preparing financial reports in service, trading, and manufacturing companies. The software is also aligned with Indonesian tax regulations, making it a vital skill for SMK graduates entering the workforce. The training was attended by 22 students and 2 teachers from SMK Taruna 1 Padang. One of the identified challenges is the absence of a specific curriculum teaching the use of Accurate at the school, which could leave graduates lacking relevant skills for industry demands. Therefore, this training was designed to bridge that gap, focusing on mastering the use of Accurate Accounting in preparing corporate financial statements. The results of the training have successfully improved the technical skills of both students and teachers in operating the accounting software. Furthermore, the outcomes of this program include training modules, tutorial videos, media publications, and scientific article publications in national journals. It is hoped that these efforts will support the development of accounting competencies among students and strengthen the professionalism of teachers at SMK Taruna 1 Padang.
Co-Authors Adeliawan, Inaya Afridian Wirahadi Ahmad Alfarissi, Fadhil Amy Fontanella Anisa Anisa Aqilla, Hafsah Arkaan, M. Faturrohman Asrina, Novi Aulia, Rentih Ayunita Ajengtiyas Saputri Mashuri Chandra, Novrina Dedy Djefris Dedy Djefris Eka Rosalina Elfitri Santi Endrawati Endrawati Fadhil Muhamad Febrianita Hadis Fitrianisa, Elsya Hasan, Najwa Salsabila Hidayatul Ihsan Humaira, Naffry Humaira, Shirly Jhony Ver, Sindy Jihan Octani Josephine Sudiman MARIA BINTANG Milluspitasari, Milluspitasari Mustika, Rasyidah Nanda, Rafilah Eka Okta Putri, Rizka Praptiningsih, Praptiningsih Rafli, Muhammad Rama Datul Ilham Renda Saura Reno Fithri Meuthia Sakinah, Dwi Aprilia Syari, Amellya Yunita Syawalita, Naia Ulvatul Rahmita Putri Yasmin, Gina Mutiara Yossi Septriani Yuhefizar Yuhefizar Zalida Afni