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All Journal Jurnal Eksplorasi Akuntansi (JEA)
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.
Co-Authors Erselia Trinisa Fadhillah Raudhatul Jannah Ghassani Malahati Nanda Lestari Rahayu Surya Bakar