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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 Tekanan, Kesempatan, Rasionalisasi dan Kemampuan Terhadap Tindakan Kecurangan (Fraud) Mulya, Dea An-nisa Try; Syofyan, Efrizal
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.2110

Abstract

This study was conducted at Class II A Correctional Institution and Class II B Detention Center in Padang City by involving prisoners of corruption as research subjects. The purpose of this study is to examine the variables that affect fraud according to pressure, opportunity, rationalization, and ability. The research method used is causative research with total sampling on 50 prisoners. Information was gathered via a survey with a Likert scale and processed using multiple regression analysis with Adjusted R2. The findings indicated that opportunity, rationalization, and lying ability have a significant influence on fraud, while pressure has no significant effect. Suggestions include expanding the scope of external auditor examinations, developing research variables, and using more varied data collection methods for future research. It is expected that this research will give different linked parties a better knowledge of the factors that drive fraud.
Pengaruh Tekanan, Kesempatan, Rasionalisasi, dan Kemampuan terhadap Kecurangan Laporan Keuangan: Studi Empiris BUMN yang Terdaftar di BEI Tahun 2018-2020 Izzati, Annisa Nurul; Syofyan, Efrizal
Jurnal Nuansa Karya Akuntansi Vol 1 No 2 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i2.15

Abstract

This research is that aims to investigate the effects of diamond fraud elements (pressure, opportunity, rationalization, and capability) on detected fraudulent financial reporting. This study provide the influence of the pressure proxied by financial stability, external pressure, and financial target, the opportunity proxied by nature of industry, the rationalization proxied by change in auditor, and the capability proxied by change in director. The test is performed by using multiple linear regression on the 60 data samples of BUMN on Indonesia Stock Exchange in the period 2018-2020. In line with there was R2 of 0,829 or 82,9%. It mean the contribution from pressure, opportunity, rationalization, and capability is 82,9% while the rest of 17,1% was explained by other variables outside the research. The results show that financial target variable proved to be significantly positive have an effect on fraudulent financial reporting, while external pressure and change in auditor variable proved to be significantly negative, and financial stability, nature of industry, and change in director had no effect on fraudulent financial statements.
Pengaruh Pengaruh Pengendalian Internal, Tekanan dan Kesesuaian Kompensasi terhadap Kecenderungan Kecurangan (Fraud) Nelam Sari, Oriza Sativa; Syofyan, Efrizal
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2635

Abstract

This study examines the impact of internal control, financial pressure, and compensation fairness on fraudulent tendencies, focusing on convicted corruption offenders in Padang City. The research framework is based on the Fraud Triangle Theory, which identifies pressure, opportunity, and rationalization as the primary drivers of fraudulent behavior. A robust internal control system is essential for mitigating fraud risk, ensuring financial reporting integrity, and safeguarding organizational assets. Furthermore, excessive financial pressure and perceived unfair compensation can exacerbate an individual’s likelihood of engaging in fraudulent activities. The findings of this study contribute to the academic discourse on fraud in accounting and provide practical insights for policymakers, corporations, and regulatory bodies. Strengthening internal controls and addressing financial pressures within organizations can serve as effective measures to prevent fraud, enhance financial transparency, and uphold ethical standards in financial management.
Pengaruh Integritas, Independensi, dan Profesionalisme terhadap Kualitas Audit pada Inspektorat Sumatera Barat Yundari, Dini; Syofyan, Efrizal
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 02 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.47144

Abstract

This study aims to examine how much influence integrity,  independence, and professionalism have on audit quality at the inspectorate of West Sumatera Province. This study uses a casual associative quantitative approach. The population  in this study were all auditors who worked at the West Sumattera Provincial Inspectorate office, totaling 40  people. The sample selection technique used a saturated sample. This research instrument uses a questionnaire. The data analysis technique of this research is multiple linear regression aanalysis.The results showed that together there was a significant influence between Integrity Independence, and Professionalism on Audit Qualilty at the Inspectorate of West Sumatera Province. Integrity has a positive and significant effect on Audit Quality, Independence has no positive and significant effect on Audit Quality, and Professionalism also has no positive and significat affect on Audit Quality. This study consludes that improving audit quality requires increasing integrity.
Pengaruh Good Corporate Governance dan Struktur Kepemilikan terhadap Kinerja Perusahaan Sektor Keuangan di Bursa Efek Indonesia Kemala, Anggun; Syofyan, Efrizal
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3436

Abstract

This study examines the influence of good corporate governance (GCG) and ownership structure on the financial performance of banking and insurance companies listed on the Indonesia Stock Exchange during 2020–2023. GCG is measured by the board of commissioners, board of directors, and audit committee, while ownership structure is represented by managerial and institutional ownership, with Return on Equity (ROE) as the performance indicator. Based on 80 observations from 20 companies and multiple linear regression analysis, the results indicate that the board of directors has a positive and significant effect on financial performance, whereas the board of commissioners, audit committee, managerial ownership, and institutional ownership show no significant effect. These findings imply that strengthening the effectiveness of the board of directors is crucial to enhance profitability, while other GCG mechanisms and ownership structures should be optimized through greater independence of commissioners, stronger audit functions, and more active institutional investor monitoring.
Pengaruh Kompetensi Auditor, Pelaksanaan Pengendalian Internal, Ukuran dan Kompleksitas Perusahaan terhadap Kualitas Audit Eksternal pada Perusahaan Publik di Indonesia Syarifudin, Jasmine Ashila Humairah; Syofyan, Efrizal
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3463

Abstract

This study examines how auditor competence, internal control, company size, and complexity affect external audit quality. It uses a causal research design with a quantitative approach, analyzing annual reports from 102 manufacturing firms between 2021 and 2023. Using logistic regression analysis,the findings reveal that auditor competence and internal control, while essential, do not independently improve audit quality due to perfect prediction issues, and company size and complexity also show no significant effect. However, all variables together do influence audit quality, highlighting that basic factors alone are not enough audit quality depends more on standard compliance and external factors. This study contributes new insights by challenging common assumptions about audit quality drivers and pointing out methodological challenges, offering valuable guidance for future research.
Bimtek Pengawasan Pengelolaan Keuangan di Nagari Salimpek Kabupaten Solok Provinsi Sumatera Barat: The Technical Guidance on Financial Management Oversight in Nagari Salimpek, Solok Regency, West Sumatra Province Sari, Vita Fitria; Fitra, Halkadri; Sebrina, Nurzi; Taqwa, Salma; Cheisviyanny, Charoline; Helmy, Herlina; Syofyan, Efrizal
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 11 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i11.10598

Abstract

The Technical Guidance (Bimtek) on Financial Management Oversight, held in Nagari Salimpek, Solok Regency, West Sumatra Province, aimed to strengthen the capacity of nagari officials in establishing transparent, accountable, and legally compliant financial governance. The activity involved the Nagari apparatus, the Nagari Consultative Body (BPN), and community representatives, with a focus on enhancing knowledge and skills in monitoring, reporting, and controlling the use of Nagari funds. The implementation of Bimtek employed methods such as material delivery, interactive discussions, case studies, and simulations to prepare oversight documents using digital applications. The results indicated an improvement in participants' understanding of village financial management procedures in accordance with Minister of Home Affairs Regulation (Permendagri) No. 20 of 2018, as well as the applicable regulations in Solok Regency and the principles of public accountability. Participants were also able to identify potential risks of fund misuse and develop preventive strategies and effective monitoring mechanisms. Based on the post-activity evaluation, the achievement rates were 87% for knowledge, 85% for skills, and 95% for commitment awareness. This program is expected to serve as a model for continuous capacity-building in other nagaris in Solok Regency, enabling them to achieve professional and integrity-based village financial governance.
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