Article Per Year (5 Year)
p-Index From 2021 - 2026
2.255
P-Index
This Author published in this journals
All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) AFEBI Accounting Review Jurnal Wawasan dan Riset Akuntansi Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Akuntansi Trisakti Jambi Accounting Review (JAR) Jurnal Ekonomi, Teknologi dan Bisnis Journal of Management, Economic, and Financial Indonesian Journal of Economic & Management Sciences (IJEMS) Dhana
Afrizal
Dosen FEB Universitas Jambi
Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

Published : 35 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 35 Documents
Search

 1   2   3   4 
The Influence of Corporate Governance Mechanisms on Financial Reporting Fraud (A Study on Property & Real Estate Sector Companies Listed on IDX in the Years 2018-2022) Dewi Aryani; Afrizal; Yuliusman
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4729

Abstract

The objective of this study is to investigate the impact of corporate governance mechanisms on financial statement fraud. The study focuses on board of commissioners, independent commissioners, managerial ownership, institutional ownership, and audit committees. Purposive sampling is used, targeting property and real estate companies listed on the Indonesian Stock Exchange from 2018 to 2022. The sample consists of 16 companies, resulting in a total of 80 data points over a 5-year period. Data analysis techniques include descriptive statistics and logistic regression analysis using SPSS software version 26. The findings reveal that the audit committee plays a positive role in preventing financial statement fraud, while the other factors examined do not exhibit significant influence
The Effect of Audit Fee, Audit Opinion, KAP Size, Audit Tenure and Auditor Switching for Audit Delay in Companies on The Lq 45 Index Listed on Idx 2019-2021 hanafi ardhi putra; Afrizal; Rahayu
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5122

Abstract

Examining the effects of audit fee, audit opinion, KAP size, audit tenure, and auditor switching on audit delay in firms on the LQ 45 index listed on IDX 2019–2021, this research looks at these factors and others. Companies on the LQ 45 index that listed on the IDX continuously from 2019 to 2021 make up the population of this study. Purposive sampling was the sampling method used to choose the 24 firms that satisfied the requirements. This study used a multiple linear regression analysis using SPSS 25. Audit fees and audit opinion were shown to significantly impact audit time in this research. However, audit time is not significantly affected by KAP size, audit duration, or auditor turnover
Factors Affecting the Performance of Village Government and Its Implications on Village Community Trust (Study in Villages in Batang Hari Regency) Desi Yuliana; Afrizal Afrizal; Wirmie Eka Putra
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 4 No. 6 (2025): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v4i6.186

Abstract

This study aims to examine the influence of accountability, transparency, and budget participation on village community trust through village government performance as an intervening variable. This research was conducted using a survey method by distributing questionnaires to the Village Consultative Body (BPD) in Batang Hari Regency. The sampling technique used was saturated/census sampling, which included all villages in Batang Hari Regency, totaling 110 villages. Data analysis was conducted using the Partial Least Square (PLS) approach. The research results show that directly, accountability, transparency, and budget participation influence the performance of village government, transparency, budget participation, and village government performance influence the trust of the village community, but accountability does not influence the trust of the village community. The research results indirectly show that accountability, transparency, and budget participation influence the trust of the village community through the performance of the village government as a mediator. The results of this research provide important practical implications for village governments to improve their performance.
The Influence of Corporate Governance and Audit Quality on Financial Performance with Earnings Management as a Mediating Variable (Case Study on Manufacturing Companies Listed on the IDX) Siti Mariyah; Afrizal Afrizal; Netty Herawaty
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/fbe72h48

Abstract

This study aims to determine the effect of corporate governance and audit quality on financial performance with earnings management as a mediating variable. The population of this study is manufacturing companies listed on the IDX in 2020-2023. The sample of this study uses a purposive sampling technique with a total final sample of 175 manufacturing companies. This research method uses a quantitative method with secondary data in the form of company annual reports. The results of the study indicate that corporate governance has a positive effect on financial performance. Audit quality has a positive effect on financial performance. Earnings management has a positive effect on financial performance. Corporate governance has a negative effect on earnings management. Audit quality has a positive effect on earnings management. Earnings management is able to partially mediate the effect of corporate governance and audit quality on financial performance.
The Influence of Love of Money, Machiavellianism, and Idealism on the Ethical Perception of Accounting Students with Religiosity as a Moderating Variable Rizkiza Aurin; Afrizal Afrizal; Yuliusman Yuliusman
Journal of Management Economic and Financial Vol. 3 No. 3 (2025): Special Issue
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jmef.v3i3.79

Abstract

An accounting student's ethical outlook is crucial for future professional integrity. This study aims to analyze how the love of money, Machiavellianism, and idealism influence the ethical views of accounting students, with religiosity as the moderating variable. The research method used is quantitative, with a survey conducted among accounting students at the University of Jambi, class of 2021 and 2022. A sample of 224 students was selected using the Slovin formula. Hypothesis testing was performed using multiple linear regression and moderated regression analysis (MRA). The results of the study show that the ethical views of accounting students are negatively influenced by the love of money and Machiavellianism, which tend to undermine student ethics. In contrast, idealism significantly enhances the ethical views of accounting students. However, religiosity does not have a significant effect on the relationship between the love of money, Machiavellianism, and idealism with the ethical views of accounting students. These findings suggest that schools need to improve the teaching of ethics in accounting education to produce honest professionals.
Co-Authors . Latifah . Marnas Achmad Fahmi Dj Arnando Prasetya Asep Machpuddin Badewin Desi Yuliana Dewi Aryani Dini Hariyati Adam Edison Vain S Enggar Diah P. Arum Enggar Diah P.A Enggar Diah Puspa Arum Eri Bestary Al Haitamy Ernest Adelia Putri Fahmi Fahmi Fuad Rahardi hanafi ardhi putra Haryadi Haryadi Ilham Wahyudi Joeinarto Zahdjuki‎ Junaidi Junaidi Lita Lita Mardianis Mardianis Muhammad Iqbal Muhammad Izazi Nela Safelia Netty Herawaty Noviyanti Nurapni Jami P Putra, Dios Nugraha Rahayu Rahayu, Vika Indah Rahmi Handayani Rega Chairunnisya Reni Yustien Rina Nurarifah Rita Friyani Rizkiza Aurin Rury Rizky. H Sahat Maruli Siti Mariyah Sri Rahayu Suhailah Amatullah Susfayetti Tiara Lilis Surya Tona Aurora Lubis Wirmie Eka Putra Yudi Yudi Yuliusman - Zamzami