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All Journal Jurnal Kajian Ekonomi Wahana Riset Akuntansi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) AKRUAL: Jurnal Akuntansi Sumatra Journal of Disaster, Geography and Geography Education JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS International Journal of Supply Chain Management Jurnal Kajian Pendidikan Ekonomi Jurnal Riset Manajemen Bisnis dan Publik Global Conference Index EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Nuansa Karya Akuntansi Manaruko: Jurnal Pengabdian Masyarakat Jurnal Akuntansi
Efrizal Syofyan
Universitas Negeri Padang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Transportation Other

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Analisis Kinerja Bank Umum Dengan Menggunakan Metode Rating Bank Berbasis Resiko Alodia Islamey Dagna; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i2.234

Abstract

This study intend to analyze the financial performance of State-Owned Commercial Banks (BUMN) during the period 2014-2018 with the RBBR (Risk Based Bank Rating) manner. The research method used to analyze the financial performance of BUMN banks is a descriptive method with a quantitative approach. The results showed that the overall financial soundness of BUMN banks since the 2013 until 2015 period from the risk profile factor analysis showed that BUMN NPL located in healthy condition and from the LDR side of BUMN banks were in sanely healthy condition. As for the factor of Good Corporate Governance (GCG) in general, BUMN Banks have managed and implemented GCG well. For earnings factors calculated by the ROA and NIM ratios as a whole, BUMN Banks are in very healthy condition. The evaluation of the capital factor using the CAR Ratio shows that all BUMN banks are in very healthy condition.
Pengaruh Management Change, Ukuran Perusahaan Klien, Dan Audit Fee Terhadap Auditor Switching Vivi Aulia Najwa; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i2.242

Abstract

The purpose of this study was to analyze the effect of management change, client company size, audit fee on auditor switching. The data used in this study are annual and financial reports In manufacturing companies listed on the indonesia stock exchange (idx) in the period 2014-2018. The method of taking data samples using purposive sampling method. Based on certain criteria. Based on the retrieval method obtained A sample of 136 companies. Hypothesis testing in this study uses Logistic regression analysis. The results show that management change, company size has no effect on auditor switching and audit fees have a positive effect on auditor switching
Pengaruh Independensi, Profesionalisme, Dan Kompetensi Terhadap Kinerja Auditor BPKP Ririn Dwi Putri Anggraini; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i2.247

Abstract

The purpose of this research is to find out the influence of independence, professionalism, and competence on auditors' performance. This research used functional auditors in BPKP Sumatera Barat as population and samples were used Slovin's formula. Descriptive analysis and multiple linear regression were chosen to be methods of this research. The results of this research found out that independence had significant positive influence on auditors' performance, professionalism had insignificant influence on auditors' performance, and competence had significant positive on auditors' performance.
Analisis Flypaper Effect Pada Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil Dan Pendapatan Asli Daerah Terhadap Belanja Daerah Kabupaten/Kota Di Sumatera Barat Helmi Melda; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i2.252

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dana alokasi umum, dana alokasi khusus dan dana bagi hasil terhadap belanja daerah serta analisis flypaper effect pada Pemerintah kabupaten/kota di Sumatera Barat. Populasi dalam penelitian ini adalah kabupaten/kota di Sumatera Barat yang terdiri dari 19 kabupaten/kota selama periode 2015-2018. Metode yang digunakan dalam penelitian ini adalah regresi berganda dengan perangkat lunak spss. Hasil dari penelitian ini adalah, pertama menunjukkan bahwa secara parsial variabel dana alokasi umum, dan alokasi khusus dan pendapatan asli daerah berpengaruh positif signifikan terhadap belanja daerah, sedangkan variabel dana bagi hasil tidak berpengaruh terhadap belanja daerah pada Kabupaten/Kota di Sumatera Barat. Serta hasil pengujian menunjukkan koefisien dana transfer lebih besar daripada koefisien pendapatan asli daerah yang menunjukkan bahwa terjadi flyapaper effect pada pemerintah kabupaten/kota di sumatera barat
Pengaruh Independensi, Pengetahuan Audit Dan Akuntabilitas Audit Terhadap Kualitas Audit Resya Aulia; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i2.255

Abstract

This research aims to know and test effect of independency, audit knowledge and accountability to audit quality (empirical study on West Sumatera Provincial inspectorate. This research is quantitative research. The population is APIP who work on West Sumatera Provincial inspectorate. The sample of this research includes 40 internal auditors. The data source is primer data. Data was collected by distributing questionnaire to the West Sumatera Provincial inspectorate. The method of data analysis is multiple regression to examine hypothesis 1, 2 and 3. The result of this research show that: (1) independency do not have a significant impact on audit quality, where t hitung < t tabel is 0,688 < 1,685 or sig 0,496 > 0,05, so hypothesis 1 is not accepted. (2) Audit knowledge do not have a significant impact on audit quality, where t hitung < t tabel is 0,515<1,685 or sig 0,610>0,05, so hypothesis 2 is not accepted. (3) Accountability do not have a significant impact on audit quality, where t hitung < t tabel yaitu 0,563 < 1,685 or sig 0,577 > 0,05, so hypothesis 3 is not accepted.
Pengaruh Umur Perusahaan, Ukuran Perusahaan, Reputasi Auditor, Dan Pergantian Auditor Ranti Dewi Fortuna; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.259

Abstract

The purpose of this study is to analyze the influence of company age, company size, auditor reputation and auditor change on auditor switching. The data used in this study are annual and financial reports on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. The method of sampling data using purposive sampling method based on certain criteria. Based on the sampling method, a sample of 230 companies was obtained. Testing the hypothesis in this study using multiple linear regression analysis. The results showed that company size, auditor reputation and auditor switching had no effect on audit report lag and company age had a positive effect on audit report lag.
Pengaruh Karakteristik Komite Audit, Ukuran Kap, Dan Peran Internal Auditor Terhadap Ketepatan Waktu Penyampaian Laporan Audit Mutia Rahmi; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.262

Abstract

The purpose of this study was to analyze the effect of audit committee characteristics, kap sizes, and internal auditor's role on accuracy of audit reporting time. The data used in this study are annual and financial reports in manufacturing companies listed on the indonesia stock exchange (idx) in the period 2014-2018. The method of taking data samples using purposive sampling method based on certain criteria. Based on the retrieval method obtained A sample of 240 companies. Hypothesis testing in this study uses Logistic regression analysis. The results show that the size of the audit committee, the financial expertise of the audit committee members, the size of the public accounting firm, the role of the internal auditor has no effect on accuracy of audit reporting time and the frequency of meetings of audit committee members has an effect on accuracy of audit reporting time.
Pengaruh Fungsi Audit Internal, Kompleksitas Perusahaan, Dan Risiko Perusahaan Terhadap Fee Audit Iffah Humaira; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.288

Abstract

This study aims to determine the effect of internal audit function, company complexity, and company risk on audit fees. The population in this study were Manufacturing companies listed on the Indonesia stockExchange (IDX) in 2015 to 2018. The research sample was determined using a purposive sampling method, and a total sample of 46Manufacturing companies. The data used is secondary data. Data collection techniques with documentation at www.idx.co.id . The analytical method used is Regression Analysis with Random Effect Model (REM). The results showed that (1) the internal audit function, company complexity, and company risk simultaneously have a significant effect on audit fees, (2) the internal audit function had not significant effect on audit fees, (3) company complexity had a positive and significant effect on audit fees, and (3) company riskhad not significant effect on audit fees.
Pengaruh Ukuran Pemerintah, Opini Audit Dan Terpilihnya Kembali Kepala Daerah Sebelumnya (Petahana) Terhadap Audit Delay Pada Pemerintah Provinsi Di Indonesia Abriany Vanesha; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.291

Abstract

Financial statements that were not provided on time may cause those report loses their capacity to influence decisions. This study aims to examine the effects of goverments size, audit opinion, incumbent on audit delay in indonesia. This study used 165 financial reports from 33 provincial goverment in indonesia from 2014-2018. Researc data was obtained from the financial audit agency and directorate general of financial balance. The dependent variable of this researc is audit delay. While the independent variables include the size of goverment, audit opinion dan incumbent. Multiple regresion analysis was used to tes the hypothesis. The test results show that audit opinion has a significant effect on audit delay. But size of goverment and incumbent does not have a significant effect on audit delay.
Pengaruh Kompetensi, Independensi, Dan Etika Auditor Terhadap Kualitas Audit Aparat Inspektorat Witta Widiya; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.316

Abstract

The purpose of this study was to analyze the effect of competency, independence, and auditor ethics on audit quality in Inspectorate Office. Type of this research is a quantitative researh. The population in this study were auditors in inspectorate office West Sumatera province with 35 samples taken. The technique of sample collection is total sampling method. The sources of the data of this research is the primary data. The technique of the data collection is questionnaires. The data were analyzed using multiple regression analysis using SPSS version 25. Data analysis methods used in this study are multiple linier regression analysis, with audit quality as the dependent variabel, competency, independence and auditor ethics as the independent variabel. This result of the reseacrh support the third hypotheses, where the research shows that auditor ethics has an effect on audit quality of examiners at the inspectorate West Sumatera province. The results also show that competency and independence have no effect on audit quality of examiners at the inspecorate West Sumatera provinsi.
Co-Authors Abdul Rahman Jaafar Abriany Vanesha Alodia Islamey Dagna Amelia, Noli Amrini, yassirli Anshari Anshari Anugerah Akbar Anthony Putra Corry Anastasia Mahendra Des Rini Hartati Dewi Ernita Dovi Septiari Eka Septianti Laoli Ela Annisa Erly Mulyani Ermon Muh.Nur Faradina Zikra Felsi, Monica Fitra, Halkadri Fitri, Irdas Gina Havieza Elmizan Handoko, Iwan Hanifa Ramadhany Hasdi Aimon Hayatul Hikmah Johan Helmi Melda Helmy, Herlina Hendri Hendri Henri Agustin Husnil Khatimah Idris Idris Iffah Humaira Izzati, Annisa Nurul Jauriyah Shamsuddin Jheny Steffani Steffani Gusti Kesi Okta Vianti Kurnia Utami Lola Septiana Lukman, Finda Mahdi Mahdi, Mahdi Mayar Afriyenti Mulya, Dea An-nisa Try Mutia Rahmi Nadira Hilmi Israr Natashia Avelyn Nelam Sari, Oriza Sativa Nilmadesri Rosya Ninda Novita Yoza Nizam Sarkawi Noor Fareen Abdul Rahim Noveda, Dirza Novera Martilova Nurzi Sebrina Oktagiari Dwi Putri Oktarifah, Dissa Patricia Monita Malau Prita Oktavianty Puteri Putra, Sev Eka Qorirah, Nuzul Fajri Radinkha Tiara Aurelya Ranti Darwin, Ranti Ranti Dewi Fortuna Resya Aulia Ridha Yola Sastri Riri Yenita Ririn Dwi Putri Anggraini Risda Zulfia Riski Hernando Salma Taqwa Sanisah Huri Sapitri, Widia Sari, Putri Meiliza Sartika Riyanda Sufyeti Sufyeti Syamsul Amar B Tiwi Maitri Arista Tri Hastuti Komalasari Vivi Aulia Najwa Wanda Adila Winda Devila Zalmi Witta Widiya Yelma Yunita Yona Efri Yenti Yopie Kurniawan Yulhendri Yulhendri Yundari, Dini Zulhanafi ME