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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

Author-ID : 399652

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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Pengaruh Penerapan Good Corporate Governance dan Struktur Kepemilikan terhadap Kinerja Perusahaan: Studi Empiris pada Perusahaan Non Keuangan Ninda Novita Yoza; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i4.398

This study aims to determine the effect of implementing good corporate governance and ownership structure on company profitability. The independent variables are the board of commissioners, the board of directors, the audit committee, managerial ownership, and institutional ownership. While the dependent variable is the company's profitability. The sample used is non-financial companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange in 2017-2019. The statistical method used is multiple linear regression analysis. The results showed that the board of commissioners had a negative and insignificant effect on the company's profitability, the board of directors and the audit committee had a positive and significant effect on the company's profitability, managerial ownership and institutional ownership had a positive and insignificant effect on the company's profitability.

Pengaruh Ukuran Perusahaan, Umur Perusahaan, Laba dan Arus Kas terhadap Kondisi Financial Distress: Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Hanifa Ramadhany; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.404

This study aims to determine the effect of company size, company age, profit, and cash flow on financial distress conditions carried out by manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The population of this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017 – 2019. The sample is determined using the purposive sampling method consisted of 46 companies. The results showed that firm size, profit and cash flow has a negative effect on financial distress conditions. While the age of the company has no effect on the condition of financial distress.

Pengaruh Ukuran Perusahaan, Reputasi KAP dan Good Corporate Governance terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Sartika Riyanda; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i4.411

This study aims to determine the effect of firm size, reputation of public accounting firms, good corporate governance on non-financial companies listed on the Indonesia Stock Exchange. The population of this study is non-financial companies that have been late in submitting financial statements listed on the Indonesia Stock Exchange in 2017 – 2019. The sample is determined using the purposive sampling method as many as 24 companies. The results showed that the size of the company, the reputation of the public accounting firm and good corporate governance had no effect on the timeliness of submitting financial statements.

Pengaruh Konservatisme Akuntansi Terhadap Penilaian Ekuitas Dengan Good Corporate Governance Sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di PT BEI) Yona Efri Yenti; Efrizal Syofyan
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

The aim of this study is to examine and analyze the effect of: 1) Accounting Conservatism to Equity Assessment, 2) Ownership of the relationship conservatism managerial ownership accounting by the equity valuation, 3) Number of Board Commissar of Commissioners of the relationship between accounting conservatism with the company's equity valuation Manufacturing Company Registered in PT Indonesia Stock Exchange. The population of this research is all the manufacturing companies listed on the Indonesia Stock Exchange 2006-2010. The results shows that: 1) no effect on accounting conservatism equity valuation company with a level Sig. 0303> 0.05 and a coefficient (β) 0:51 then H1 is rejected, 2) Managerial Ownership is not a moderation variable that can interact accounting conservatism relationship with the company's equity valuation to the level of Sig. 0064> 0.05 and a coefficient (β) -0139 then H2 is rejected, 3) Number of Board Commissar is a moderation variable that can interact accounting conservatism relationship with the company's equity valuation to the level of Sig. 0001 <0.05 and a coefficient (β) then H3 0372 acceptable. Suggestions to the same study, the sample should be broaden not only on one type of industry, but also all the variables of Good Corporate Governance suspected to be moderation variable Keywords : Equity assessment, accounting conservatism, managerial ownership, number of board commissar.

Pengaruh Corporate Governance dan Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Report: Studi Empiris pada Perusahaan yang Terdaftar di BEI tahun 2010-2014 Wanda Adila; Efrizal Syofyan
Wahana Riset Akuntansi Vol 4, No 2 (2016)
Publisher : Universitas Negeri Padang

This study aim to determine : (1) The effect of independent of board on the extent of sustainability report (2) The effect of audit committee on the extent of sustainability report (3) The effect of profitability on the extent of sustainability report (4) The effect of firm’s size on the extent of sustainability report. Population in this research are companies listed in Indonesian Stock Exchange (IDX) during 2012-2014.The sample is determined based on purposive sampling method, this totaling 15 companies.The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com and companies website. Analysis technique of data is linear regression. The resuls showed that: (1) The Independent of board does not significantly influence on the extent of sustainability report. (2) The audit committee does not significantly influence on the extent of sustainability report. (3) The profitability has significantly influence on the extent of sustainability report. (4) The firm’s size does not significantly influence on the extent of sustainability report. Keywords: independent board, audit committee, profitability, firm’s size, sustainability report

Pengaruh Kompetensi Sumber Daya Manusia Dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Sawahlunto) Lola Septiana; Efrizal Syofyan; Henri Agustin
Wahana Riset Akuntansi Vol 5, No 1 (2017)
Publisher : Universitas Negeri Padang

This research aims to determine: (1) the effect of the the Human Resources competencies toward the Local Government Finance Report quality, (2) the effect of the role of internal audits toward the Local Government Finance Report. Type of this research is causative. The population of the reseach were 27 units of Satuan Kerja Perangkat Daerah (SKPD) in Sawahlunto. 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 the data collection is questionnaires. The data were analyzed using multiple regression analysis using SPSS version 20. The results of the reseach showed that: (1) Human resources competencies positively and significantly effect on the quality of LKPD, (2) the role of internal audit is does not a positively and significantly effect on the quality of LKPD. Suggestions of this are: to the next researchers should be able to use the model of other researches, such as, using an intervening variable, moderating variables, or control variables and replace other independent variables which may be affect the quality of financial statements and are expected to expand the area of researches.Keywords: local government financial statements, human resources, internal audit.

Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Kinerja Modal Intelektual (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Des Rini Hartati; Efrizal Syofyan; Salma Taqwa
Wahana Riset Akuntansi Vol 7, No 1 (2019)
Publisher : Universitas Negeri Padang

The purpose of this study was to determinate the effect of firm size and ownership structure such as manajerial ownership, institutional ownership and foreign ownership towards intellectual capital performance. The method of this study is quantitative. The population in this study was banking sector company in Indonesia Stock Exchange in 2015 until 2017.The sample of this study determined by purposive sampling. Data analysis techniquefor hypothesis testing using multiple regression analysis. The result of this research showed that ownership structure such as manajerial ownership, institutional ownership and foreign ownership have no significant effect while firm size has positive and significant effect to intelectual capital performance. This happens because the proportion of manajerial ownership is low and the institution investor more focused on maximizing profit as short term goals so institution investor seing IC as charges rather than expenses of investment-generating future economic benefit.Based on the results oh this study, it can be suggested that: (1) Company should increase their asset in regard to increase the firm size so company had more financial funding to manage their IC performance and create more value added, and (2) For further researcher, it is suggested to increase the number of sample companies, add other variables and use other proxy in subsequent research.Keywords: Foreign ownership; Intellectual capital performance; Institutiona ownership; Managerial ownership

Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2011-2015 Yelma Yunita; Efrizal Syofyan
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

This study aims to examine the factors that affect audit delay, ie firm size, profitability level, and size of public accounting firm (KAP). A sample of 144 manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2011-2015. The research data is obtained from the publication of financial report year 2011-2015, which then analyzed using SPSS version 15 for testing the research hypothesis. The result of hypothesis testing shows that firm profitability level and KAP size negatively affect audit delay, while firm size does not affect audit delay. Subsequent research on similar topics is expected to include other independent variables to complement the research model, such as extraordinary items, the complexity of company operations, and IFRS convergenceKeywords: audit delay, factors, manufacturing companies

Pengaruh Pengetahuan Dewan Tentang Anggaran Terhadap Pengawasan Keuangan Daerah Dengan Variabel Pemoderasi Partisipasi Masyarakat Dan Transparansi Kebijakan Publik Kurnia Utami; Efrizal Syofyan
Wahana Riset Akuntansi Vol 1, No 1 (2013)
Publisher : Universitas Negeri Padang

Supervision of local finance is a major problem for each region to create regional autonomy. Public expectation that financial management is going well one of them in terms the area of financial control. But in reality there are still problems concerning the area of financial control misuse of local funds with a variety of modes. Financial supervisory council areas affected by the knowledge of the budget and moderated by public participation and transparency in public policy. The author wanted to determine the effect of these factors on the area of financial control. To test this hypothesis the author uses primary data. Technical analysis of the data using moderated regerssion analysis (MRA). After the data was analyzed it was found that the board had no significant knowledge positively to the area of financial control. Society participation had no significant positive effect on knowledge relations council about the budget and financial control area. Transparency of public policy have a significant positive impact on the relationship of knowledge council about the budget and financial control area. for further research, the sample should be extended to all districts and cities in West Sumatra. Keywords: knowledge of the council on the budget, financial control area, the community participation, transparency in public policy

Pengaruh Karakteristik Perusahaan, Kinerja Perusahaan, dan Diversitas Dewan Komisaris Terhadap Pengungkapan Modal Intelektual (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016) Riri Yenita; Efrizal Syofyan
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

This research aims to examine the effect of firm characteristic, firm performance, the board of commissioners diversity on Intellectual capital disclosure. Characteristics of the company in this study consist of firm size, firm age, and leverage, and the board of commissioners diversity in this study consist of the commissioner of foreign and the commissioner of independent. The research used agency theory, stakeholder theory and, signaling theory. The sampling method used nonprobability sampling with the purposive sampling technique. This research consists of 61 sample manufacturing companies listed on the Indonesia Stock Exchange at the year 2014-2016. The analysis method has been carried out by using multiple regression. The result showed firm size and the commissioner of foreign have a significant positive effect on intellectual capital disclosure, firm age, leverage, firm performance, and the commissioner of independent had no effect on intellectual capital disclosure.Keywords: Intellectual capital disclousure, firm characteristic, firm performance, board of commissioners diversity.

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

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