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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 PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Nuansa Karya Akuntansi Manaruko: Jurnal Pengabdian Masyarakat Jurnal Akuntansi
Efrizal Syofyan
Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Pengaruh Ukuran Perusahaan, Kinerja Lingkungan, dan Voluntary Disclosure terhadap Nilai Perusahaan: Studi Empiris Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Natashia Avelyn; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.605

Abstract

This study aims to provide empirical evidence regarding the effect of firm size, environmental performance, and voluntary disclosure partially and simultaneously on firm value in basic and chemical industrial companies. This study uses a type of causal research with a quantitative approach. The population in this study is the basic and chemical industrial sector companies listed on the Indonesia Stock Exchange in 2014 - 2020 as many as 80 companies. This study used a purposive sampling technique with a selected sample of 16 companies. This study uses secondary data obtained from www.idx.co.id and company sites. The data analysis method used is panel data regression analysis. The measurement of firm value follows the latest Tobin's Q measurement by comparing the market value of equity with the book value of equity. The results showed that the variables of firm size, environmental performance, and voluntary disclosure simultaneously had no effect on firm value. Based on the partial test, firm size and environmental performance variables have no effect on firm value with a negative relationship direction and voluntary disclosure variables have a significant negative effect on firm value. For further research, it is recommended to use other variables and expand the research sample.
Ketepatwaktuan Publikasi Laporan Keuangan Selama Masa Pandemi Covid-19: Faktor Audit Tenure, Reputasi KAP, dan Financial Distress Ela Annisa; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.606

Abstract

This research was conducted to determine the influence of auditee tenure, reputation KAP, financial distress to companies listed on the Stock Exchange Indonesia for the 2019-2020 period in which economic conditions were hit by the covid-19 pandemic. The population of this research is late companies publication of financial reports as many as 66 populations with a sampling technique using purposive sampling method of 31 samples company. The results of the research processed using the logistic regression method show that the auditee tenure, reputation KAP, and financial distress has no effect on the timeliness of report publication finances that occurred during the covid-19 pandemic.
Pengaruh Financial Distress, Audit Report Lag dan Audit Tenure terhadap Integritas Laporan Keuangan: Studi Empiris pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia Corry Anastasia Mahendra; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.659

Abstract

This research aims to find out the effect of financial distress, audit report lag and audit tenure on the integrity of financial statements in state owned companies listed on the Indonesia Stock Exchange in 2016-2020.This research is a quantitative research. The sample collected was 85 data based on purposive sampling technique. The data used is secondary data obtained from www.idx.co.id or company website and other sites related to this research. The research data was analyzed using multiple linear regression analysis. Based on statistical analysis, it can be concluded that financial distress and audit report lag has a negative effect on the integrity of financial statements. Audit tenure has no effect on the integrity of financial statements.
Pengaruh Tax Avoidance, Multinationality, dan Profitability terhadap Keputusan Perusahaan Melakukan Transfer Pricing Oktagiari Dwi Putri; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.742

Abstract

This research aimed to examine the effect of tax avoidance, multinationality, and profitability on transfer pricing. The population in this research are all sektor energy companies listed on the Stock Exchange in 2019-2021. The sampling technique used the purposive sampling. Totality sample are 19 companies. The statistical method use multiple linear regression analysis. The result showed that tax avoidance affects the transfer pricing, while multinationality and profitability does not affect the transfer pricing.
Pengaruh Pengendalian Internal, Moralitas Individu, dan Whistleblowing System terhadap Pencegahan Fraud Qorirah, Nuzul Fajri; Syofyan, Efrizal
Jurnal Nuansa Karya Akuntansi Vol 2 No 1 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i1.53

Abstract

This study aims to empirically examine the effect of internal control, individual morality, and whistleblowing system on fraud prevention. This research was conducted at the Regional Apparatus Organization (OPD) of Padang City with a sample of 38 OPDs. This study uses primary data obtained by distributing questionnaires directly to respondents, namely the General Treasurer, Head of Finance, and Finance Section Staff. The sampling technique used purposive sampling technique. The analysis method used in this research is multiple regression analysis method using SPPS (Statistical Product and Service Solution) version 25. The results showed that internal control has a significant positive effect on fraud prevention, while individual morality and whistleblowing system have no significant effect on fraud prevention.
GOING CONCERN AUDIT OPINION: THE ROLE OF AUDIT DELAY, OPINION SHOPPING, FINANCIAL DISTRESS, LEVERAGE AND SIZE OF COMPANY Efrizal Syofyan; Kesi Okta Vianti
Jurnal Akuntansi Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.3.235-246

Abstract

This Research examines the role of audit delay, opinion shopping, financial distress, leverage, and company size on Going concern (GC) audit opinion. This research is classified as the causality research method. The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2019. We used the purposive sampling method to choose the samples from the population. In the end, we got 124 samples. The data were obtained from www.idx.co.id. and other related websites. The study results show that audit delay, opinion shopping, leverage, and company size do not affect GC opinion. But, financial distress has a positive effect on GC opinion. These results give the knowledge about the factors that affect going concern audit opinion. Auditors as individuals who have independence are expected to be careful in issuing going-concern audit opinions. They should consider the factors that may affect their decision.
Pelatihan Perencanaan, Penganggaran, Penatausahaan dan Pelaporan Keuangan Nagari Fitra, Halkadri; Sebrina, Nurzi; Khatimah, Husnil; Syofyan, Efrizal; Helmy, Herlina
Manaruko: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Manaruko: Jurnal Pengabdian Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/manaruko.v3i2.41

Abstract

The training on Planning, Budgeting, Administration, and Financial Reporting of Nagari in Nagari Kamang Hilia, Agam Regency was attended by 25 participants and aimed to enhance the capacity of Nagari officials in managing village finances efficiently and accountably. This program included an in-depth understanding of the Village Financial System (Siskeudes), which consists of modules for planning, budgeting, implementation, administration, and reporting. Additionally, the training emphasized the principles of transparent, accountable, participatory, orderly, and disciplined financial management. With this training, it is expected that Nagari officials will be able to manage village funds more effectively, in line with applicable regulations, and increase transparency of information to the public. This activity also aims to ensure that all Nagari officials have a uniform understanding in carrying out their duties, ultimately improving the quality of village financial management in Nagari Kamang Hilia.
Pengaruh Pelaksanaan Sistem Pengendalian Internal, Kompleksitas Operasional Perusahaan, dan Kompetensi Auditor Internal terhadap Audit Delay: Studi Empiris pada Perusahaan Barang Konsumsi Non-Primer yang Tercatat di BEI Tahun 2019-2022 Lukman, Finda; Syofyan, Efrizal
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1673

Abstract

The objective of this study is to examine the effect of implementing an internal control system, operational complexity of the company, and competence of internal auditors on audit delay. The study utilizes annual reports from consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) that were delayed in 2019-2022. Purposive sampling was used to collect data, with a total sample of 170 comapnies. Multiple linear regression analysis was employed to test the hypothesis. The study found that the implementation of the internal control system had a negative and significant effect on audit delay, complexity of the company’s operations had a positive but not significant on audit delay, and the competence of the internal auditors had no effect on audit delay.
Pengaruh Ukuran KAP, Peran Komite Audit dan Financial Distress terhadap Audit Delay Sapitri, Widia; Syofyan, Efrizal
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1697

Abstract

The aim of this research is to analyze the influence of the size of public accounting firms, the size of the audit committee, and financial distress on audit delay. The purposive sampling method was applied to get a sample of 110 companies. The data is obtained from the annual reports of property and real estate companies listed on the Indonesian Stock Exchange for year 2018-2022. The results show that the size of public accounting firms and the size of the audit committee have no effect on audit delay, while financial distress has a postiive effect on audit delay.
Pengaruh Motivasi dan Kemampuan Menulis Karya Tulis Ilmiah terhadap Penyelesaian Skripsi Tepat Waktu Mahasiswa Akuntansi Universitas Negeri Padang Felsi, Monica; Syofyan, Efrizal
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.2190

Abstract

This study aims to determine and analyze the influence of motivation and ability to write scientific papers on the timely completion of theses of accounting students at Universitas Negeri Padang. The research population is all accounting students who have completed their thesis course and graduated at the Faculty of Economics and Business, Universitas Negeri Padang. The sample selection used the simple random sampling method. The research sample was 153 accounting students. The data analysis technique in this study was using multiple linear regression analysis. Based on hypothesis testing, it can be concluded that the motivation variable has a positive and significant effect on the timely completion of theses of accounting students. The variable of the ability to write scientific papers has a positive and significant effect on the timely completion of theses of accounting students. The variables of motivation and the ability to write scientific papers together or simultaneously have a significant effect on the timely completion of theses of accounting students. The magnitude of the influence of the variables of motivation and the ability to write scientific papers together or as a whole on the variable of timely completion of thesis by accounting students is 19.2%, while the remaining 80.8% is influenced by other variables that are not used or are outside the model used.
Co-Authors Abdul Rahman Jaafar Abriany Vanesha Alodia Islamey Dagna Amelia, Noli Amrini, yassirli Anshari Anshari Anugerah Akbar Anthony Putra Charoline Cheisviyanny 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 Kemala, Anggun 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 Salma Taqwa Sanisah Huri Sapitri, Widia Sari, Putri Meiliza Sartika Riyanda Sufyeti Sufyeti Syamsul Amar B Syarifudin, Jasmine Ashila Humairah Tiwi Maitri Arista Tri Hastuti Komalasari Vita Fitria Sari Vivi Aulia Najwa Wanda Adila Winda Devila Zalmi Witta Widiya Yelma Yunita Yona Efri Yenti Yopie Kurniawan Yulhendri Yulhendri Yundari, Dini Zulhanafi ME