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Efrizal Syofyan
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Pengaruh Audit Tenure, Komite Audit, dan Audit Delay terhadap Auditor Switching Rahayu Surya Bakar; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.693

Abstract

This research aimed to examine the effect of audit tenure, audit committee, and audit delay on auditor switching. The population in this research are all infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique used the purposive sampling. Total sample are 108 companies. The statistical method used logistic regression analysis. The result showed that audit tenure, audit committee and audit delay had no influence on auditor switching in infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2016-2021.
Pengaruh Profitabilitas, Thin Capitalization dan Transfer Pricing terhadap Agresivitas Pajak Nanda Lestari; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1027

Abstract

This study was conducted to investigates the influence of profitability, thin capitalization and transfer pricing on tax aggressiveness in non-financial multinational companies listing on (BEI) the Indonesia Stock Exchange in 2019-2021. Population was determined using purposive sampling, 36 companies were selected. Data was processed using SPSS 26 with multiple linear regression analysis method. The findings prove that profitability and transfer pricing have no influence on tax aggressiveness, while thin capitalization has a significant influence on tax aggressiveness.
Pengaruh Peran Komite Audit, Umur Perusahaan dan Ukuran Perusahaan terhadap Audit Delay: Studi pada Perusahaan Sub Sektor Property dan Real Estate yang Listing di Bursa Efek Indonesia 2018-2021 Ghassani Malahati; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1058

Abstract

This research aims to find out the effect of audit committee, company age and size firm on audit delay in property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021. This research is a quantitative research. The samples collected was 188 data based of the purposive sampling technique. The data used are secondary data obtained from 1 or company websites and other sites related to this research. The research data were analyzed using multiple linear regression analysis. Based on statistical analysis, it can be concluded that audit committee and firm age do not have a negative effect on audit delay. Company size has a negative effect on audit delay.
Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, dan Leverage terhadap Return Saham Erselia Trinisa; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.1535

Abstract

This study aims to determine the effect of institutional ownership, firm size, and leverage on stock returns. This research was conducted on 15 agricultural sector companies listed on the Indonesian Stock Exchange, with the period of the research during 5 years (2018-2022). This study uses secondary data obtained by using data collection technique in the form of annual report documents. The sampling technique for this research uses a purposive sampling technique. The analytical method using SPPS (Statistical Product and Service Solution) version 25. The results show that leverage has a negative and significant effect on stock returns, while institutional ownership and firm size have no effect on stock returns.
Pengaruh Peran Komite Audit, Reputasi Akuntan Publik dan Opini Audit Terhadap Auditor Switching Secara Voluntary Fadhillah Raudhatul Jannah; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1667

Abstract

This research aims to examine the influence of the role of the audit committee, public accountant reputation and audit opinion on voluntary auditor switching in financial sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. This research is quantitative research. The sampling technique uses purposive sampling. The number of samples during the research year amounted to 92 data. The statistical method used is logistic regression analysis. The research results show that the role of the audit committee and audit opinion do not have a significant effect, but the reputation of public accountants has a negative effect on voluntary auditor switching in financial sector companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2022 period.
Pengaruh Financial Target, Financial Distress, dan Kualitas Audit terhadap Fraudulent Financial Statement: Studi Empiris pada Perusahaan BUMN Terdaftar di BEI Tahun 2020-2023 Intan Sari Nur Ihcwani; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3401

Abstract

This study aims to examine the effect of financial target, financial distress, and audit quality on fraudulent financial statements in state owned enterprises listed on the Indonesia Stock Exchange for the period 2020–2023. This research is a quantitative study. The sample consists of 96 data points collected using purposive sampling. The data used are secondary data obtained from www.idx.co.id, company websites, and other sources relevant to the research. The data were analyzed using logistic regression analysis using SPSS software version 30. Based on the statistical results, it can be concluded that financial target and financial distress has no effect on fraudulent financial statements. Meanwhile, audit quality has a negative effect on fraudulent financial statements.
Pengaruh Financial Distress, Kepemilikan Institusional, dan Ukuran Dewan Direksi terhadap Ketepatan Waktu Penyampaian Laporan Keuangan : Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Kami Lia Mufida; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3433

Abstract

Timeliness of financial report submission is one of the important qualitative characteristics that financial reports must fulfill, as timely information has higher predictive and feedback value for stakeholders. Delays in submitting financial reports can reduce information relevance and increase information asymmetry. In this research, three factors that can influence the timeliness of financial statement submission, including financial distress, institutional ownership, and board size.The objects of this research are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Samples were obtained based on the purposive sampling method, resulting in 260 samples from 52 companies during the 2019-2023 period. The data analysis used in this research is logistic regression using SPSS 26 software.The findings of this research indicate that financial distress and institutional ownership do not have a significant influence on the timeliness of financial statement submission. However, board size has a significant positive influence on the timeliness of financial statement submission. This research contributes to strengthening previous research and identifying whether these factors have significant interactions in influencing the timeliness of financial statement submission.
Pengaruh Tekanan, Kesempatan, Rasionalisasi, dan Kemampuan terhadap Kecurangan Laporan Keuangan: Studi Empiris pada BUMN yang Terdaftar di BEI Annisa Nurul Izzati; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.781

Abstract

This research aims to investigate the effects of elements of diamond fraud (pressure, opportunity, rationalization, and capability) on detected cases of fraudulent financial reporting. The study provides insights into the influence of pressure, proxied by financial stability, external pressure, and financial targets; opportunity, proxied by the nature of the industry; rationalization, proxied by changes in auditors; and capability, proxied by changes in directors. The analysis was conducted using multiple linear regression on a dataset of 60 samples BUMN listed on the Indonesia Stock Exchange during the period 2018-2020. The results indicated an R2 value of 0.829 or 82.9%, suggesting that pressure, opportunity, rationalization, and capability accounted for 82.9% of the variance, while the remaining 17.1% was attributed to other variables outside the scope of this research. The findings revealed that the financial target variable had a significantly positive effect on fraudulent financial reporting, while external pressure and changes in auditors had a significantly negative impact. Financial stability, the nature of the industry, and changes in directors showed no significant effects on fraudulent financial statements.
Co-Authors Annisa Nurul Izzati Erselia Trinisa Fadhillah Raudhatul Jannah Ghassani Malahati Intan Sari Nur Ihcwani Kami Lia Mufida Nanda Lestari Rahayu Surya Bakar