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All Journal Jurnal Manajemen Terapan dan Keuangan JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi El Dinar Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi dan Pajak Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Ilmiah Wahana Akuntansi EKONOMIS : Journal of Economics and Business AFEBI Accounting Review International Journal of Economics, Business and Accounting Research (IJEBAR) JAZ: Jurnal Akuntansi Unihaz Journal of Islamic Accounting and Finance Research Accounting Profession Journal (APAJI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Abdimas Bina Bangsa JURNAL ECONOMINA Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti JEBI (Jurnal Ekonomi dan Bisnis Islam) Asian Journal of Applied Business and Management (AJABM) International Journal of Economics and Management Research Jambi Accounting Review (JAR) Journal of Social Science and Business Studies International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting

Wirmie Eka Putra

Universitas Jambi

Author-ID : 2323943

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 53 Documents Claim Missing Document

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PENGARUH PARTISIPASI ANGGARAN DAN MOTIVASI TERHADAP KESENJANGAN ANGGARAN DENGAN GOOD GOVERNANCE SEBAGAI VARIABEL PEMODERASI PADA KEPALA SKPD PROVINSI JAMBI Mohammad Orinaldi; Syamsurijal Tan; Wirmie Eka Putra
Jurnal Akuntansi & Keuangan Unja Vol. 2 No. 3 (2017): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Penelitian ini bertujuan untuk menguji pengaruh partisipasi anggaran dan motivasi terhadap kesenjangan anggaran dan pengaruh partisipan anggaran dan motivasi terhadap kesenjangan anggaran yang dimoderasi oleh good governance. Objek dalam penelitian ini adalah 39 Kepala Satuan Kerja Pemerintah Daerah Provinsi Jambi. Metode analisis yang digunakan adalah Moderated Regression Analysis (MRA) untuk menguji pengaruh variabel independen terhadap variabel dependen yang dimoderasi oleh variabel pemoderasi. Hasil penelitian menunjukkan bahwa partisipasi anggaran dan motivasi terbukti berpengaruh terhadap kesenjangan anggaran, sedangkan good governance tidak terbukti memoderasi pengaruh antara partisipasi anggaran dan motivasi terhadap kesenjangan anggaran. Kata Kunci: Partisipasi Anggaran, Motivasi, Kesenjangan Anggaran, Good Governance

ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Kota Jambi) Wirmie Eka Putra
Jurnal Riset Akuntansi Terpadu Vol 10, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract This study aims to determine the factors that affect the quality of local government financial reporting. The sample used is 82 respondents who are the managers of finance at all local government offices at Jambi City. The type of data used is primary data through questionnaire distribution. The data analysis method used is multiple regression analysis. The results showed that simultaneously the application of government accounting standards, government internal control system, and quality of human resources simultaneously affect the quality of local government financial reporting. Furthermore, partially, the application of government accounting standards, government internal control system, and quality of human resources, respectively also affect the quality of local government financial reporting at Jambi City. Keywords : government accounting standards, government internal control system, human resources quality, quality of local government financial reporting Abstrak Penelitian ini bertujuan untuk menganalisa faktor – faktor yang berpengaruh terhadap kualitas laporan keuangan pemerintah daerah di kota Jambi. Sampel yang digunakan sebanyak 82 responden yang merupakan para pengelola keuangan pada seluruh kantor dinas pemerintah daerah Kota Jambi. Jenis data yang digunakan adalah data primer melalui penyebaran kuisioner. Metode analisis data yang digunakan adalah uji instrumen, uji asumsi klasik, uji analisis regresi berganda dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara simultan penerapan standar akuntansi pemerintahan, sistem pengendalian intern, dan kualitas sumber daya manusia berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. Secara parsial, penerapan standar akuntansi pemerintahan, sistem pengendalian intern, dan kualitas sumber daya manusia, masing-masing berpengaruh terhadap kualitas laporan keuangan pemerintah daerah Kota Jambi. Kata Kunci : Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern, Kualitas Sumber Daya Manusia, Kualitas Laporan Keuangan Pemerintah Daerah

DETERMINAN FAKTOR- FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK DALAM PENGGUNAAN E-FILING Wirmie Eka Putra; Andi Mirdah; Perdi Y Siregar
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 4, No 2 (2020): April
Publisher : Universitas Sangga Buana

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi kegunaan, persepsi kemudahan, persepsi keamanan dan kerahasiaan terhadap minat wajib pajak dalam penggunaan e-filing di KPP Pratama Telanaipura Kota Jambi secara parsial dan simultan . Variabel yang digunakan dalam penelitian ini adalah variabel dependen yaitu minat wajib pajak dalam penggunaan e-filing sedangkan variabel independennya yaitu persepsi kegunaan, persepsi kemudahan, persepsi keamanan dan kerahasiaan. Respondennya adalah wajib pajak orang pribadi yang telah menggunakan e-filing dan belum menggunakan e-filing di KPP Pratama Telanaipura Kota Jambi. Penelitian ini menggunakan analisis regresi linear berganda dengan sampel sebanyak 98 responden. Hasil menunjukkan bahwa: (1) persepsi kegunaan berpengaruh terhadap minat wajib pajak dalam penggunaan e-filing, (2) persepsi kemudahan berpengaruh terhadap minat wajib pajak dalam penggunaan e-filing, (3) persepsi keamanan dan kerahasiaan berpengaruh terhadap minat wajib pajak dalam penggunaan e-filing (4) persepsi kegunaan, persepsi kemudahan, persepsi keamanan dan kerahasiaan secara bersama-sama berpengaruh terhadap minat wajib pajak dalam penggunaan e-filing.

PERBANDINGAN PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT, PROFITABILITAS DAN REPUTASI KAP TERHADAP AUDIT DELAY (Studi Empiris pada Perbankan Konvensional dan Perbankan Syariah Tahun 2014-2016) Laurencius Simatupang; Wirmie Eka Putra; Netty Herawaty
Jurnal Ilmiah Wahana Akuntansi Vol 13 No 2 (2018): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

This research aimed to determine empirically the comparison and effect ofcompany size, audit opinion, profitability and public accounting firmâ€™s reputation to audit delay. The population in this research are conventional banking and syariah banking in the year of 2014-2016. The sampling technique used is purposive sampling with the number of samples is 45 companies. The analysis technique used in this research is panel data regression analysis and independent sample t-test. The results of this research conclude that: company size, audit opinion, profitability and public accounting firmâ€™s reputation simultaneously effect to the audit delay on conventional banking and syariah banking. Company size and public accounting firmâ€™s reputation partially effect to audit delay on conventional banking and syariah banking. Audit opinion and Profitability has no effect to audit delay on conventional banking and syariah banking. The variables audit delay, company size and profitability have significantly different rates between conventional banking and syariah banking, while the variables of audit opinion and public accounting firmâ€™s reputation have no significant differences.

Factors That Influence The Application Of Accounting Conservatism In Finance Reports (Empirical Study In Manufacturing Companies Which Are Listed In The Jakarta Stock Exchange Period 2011-2014) Rega Chairunnisya; Afrizal Afrizal; Wirmie Eka Putra
AFEBI Accounting Review Vol 2, No 1 (2017)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

This research has an aim to empirically prove the influence of a company's broad size, audit committee, growth opportunities, firm size, firm risk, capital intensity, and leverage on accounting conservatism. The research sample are the manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the period of 2011-2014 which was chosen by purposive sampling and 28 companies in criteria were obtained.This research used the multiple linear regression for data analysis. The results of the research showed that (1) broad size, audit committee, growth opportunities, firm size, firm risk, capital intensity, and leverage had a simultaneous influence to accounting conservatism, (2) broad size, firm size, and firm risk had a partial influence to accounting conservatism, (3) audit committee, growth opportunities, capital intensity, and leverage do not have partial influence to accounting conservatism.Keywords: Accounting Conservatism, Audit Committee, Broad Size, Capital Intensity, Firm Size, Firm Risk, Growth Opportunities, Leverage

FIRM CHARACTERISTIC, OWNERSHIP STRUCTURE AND VOLUNTARY DISCLOSURE: A Study of Indonesian listed Manufacturing Firm Wirmie Eka Putra; Indra Lila Kusuma; Maya Widyana Dewi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1138

This study is entitled Analysis of Factors Affecting Voluntary Disclosure (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2017-2019). This study aims to examine the effect of leverage, liquidity, profitability, company size, managerial ownership, and institutional ownership on voluntary disclosure. Data analysis methods used are multiple regression analysis, simultaneous significance test and partial significance test. Simultaneous significance test results show that leverage, liquidity, profitability, company size, managerial ownership, and institutional ownership have a significant effect on voluntary disclosure. The results of the partial significance test show that leverage and firm size affect voluntary disclosure, while liquidity, profitability, managerial ownership, and institutional ownership do not affect voluntary disclosure. Keywords: voluntary disclosure, leverage, liquidity, profitability, company size, managerial ownership, institutional ownership

PENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT, UKURAN KAP DAN OPINI AUDIT GOING CONCERN TERHADAP AUDITOR SWITCHING (Studi Pada Perusahaan Perbankan di Bursa Efek Indonesia Tahun 2009â€“ 2014) Syafrul Antoni; Wirmie Eka Putra; Rahayu Rahayu
Jurnal Ilmu Akuntansi Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i2.634

The purpose of this study is to examine the factors that influence the turnover of publicaccounting firms (KAP). These factors are management change, audit opinion, hoodsize and going-concern audit opinion. This topic was chosen because the issue ofauditor independence regarding the length of the engagement period is still relevant inthe business world, besides the Government of the Republic of Indonesia through theMinister of Finance Decree No. 423 / KMK.06 / 2002 concerning Public AccountantServices regulates the limitation of the period of KAP engagement, so that it thenimpacts on the replacement of KAP.This study analyzes the impact of the independent variables on the replacement ofKAP using logistic regression analysis. The object of research is a company listed onthe Indonesia Stock Exchange in 2009-2014. Samples are selected by purposivemethod with a focus on banking companies. The type of data in this study isdocumentary data obtained from ICMD 2009-2014, as well as published audited annualfinancial reports.Tests on 78 samples of financial companies listed on the IDX during 2009-2014 statedthat changes in KAP were related and influenced by audit opinion. The other variablesin this study did not significantly influence.

PERBANDINGAN RETURN SAHAM PADA PERUSAHAAN PERKEBUNAN BEI DAN BURSA MALAYSIA Etty Rahayu Jamil; Wirmie Eka Putra; Fitrini Mansur
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to know the difference between the actual return and the expected return of the stock using the CAPM model in plantation sector companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange during the period 2015-2017. This research is a quantitative study using secondary data in the form of stock closing price data, stock index and interest rates by the Central Bank. The hypothesis test in this study is an independent sample t-test to compare the results of the calculation of returns obtained. Results of this study is (1) There is a significant difference between actual return and expected return on plantation companies listed on the Indonesia Stock Exchange, (2) There is no significant difference between actual return and expected return on plantation companies listed on Bursa Malaysia, and (3) There is a significant difference between stock returns of plantation sector companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange during the 2015-2017 period. Both Indonesia and Malaysia obtained negative returns during the study period, but Malaysia's value is better than Indonesia. Keywords: Actual Return, CAPM, Expected Return, and Stock Investment.

Pengaruh Corporate Governance Terhadap Kinerja Keuangan (Studi Pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia) Fredy Olimsar; Misni Erwati; Wirmie Eka P
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 7 No. 1 (2022): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v7i1.16795

Penelitian ini bertujuan untuk mengetahui: pengaruh secara simultan dan parsial Corporate Governane (Ukuran Dewan, Komposisi Dewan, Kepemilikan Manajerial dan Leverage) tehadap Kinerja Keuangan (Return On Asset dan Return On Equity). Populasi dalam penelitian ini adalah Badan Usaha Milik Negara (BUMN) yang terdaftar di bursa efek indonesia tahun 2017-2019. Dalam penelitian ini untuk melihat pengaruh secara simultan dan parsial dengan menggunakan alat analisis data berupa regresi linier berganda. Berdasarkan hasil penelitian, dapat disimpulkan sebagai berikut: secara simultan ukuran dewan komisaris, komposisi dewan komisaris, kepemilikan manajerial, dan leverage berpengaruh positif terhadap kinerja keuangan perusahaan yang diproksikan dengan ROA dan ROE. Secara parsial dapat diketahui bahwa tidak semua variabel berpengaruh signifikan terhadap kinerja keuangan. Ukuran dewan komisaris dan leverage berpengaruh signifikan terhadap kinerja keuangan. Ukuran dewan komisaris berpengaruh positif terhadap ROA, sedangkan terhadap ROE tidak berpengaruh signifikan. Leverage berpengaruh signifikan terhadap kinerja keuangan perusahaan yang diproksikan dengan ROA dan ROE. Komposisi dewan komisaris dan kepemilikan manajerian tidak berpengaruh signifikan terhadap kinerja keuangan.

PENGARUH MEKANISME TATA KELOLA TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (STUDI PADA PERUSAHAAN INTELLECTUAL CAPITAL INTENSIVE INDUSTRIES DI BURSA EFEK INDONESIA) Aldafi Salsabilah; Wirmie Eka P; Fitrini Mansur
Jambi Accounting Review (JAR) Vol. 1 No. 2 (2020): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.941 KB)

Penelitian ini berjudul pengaruh mekanisme tata kelola terhadap pengungkapan modal intelektual. Penelitian ini bertujuan untuk menguji pengaruh ukuran dewan komisaris, keberagaman gender, latar belakang pendidikan, kepemilikan blockholder dan kepemilikan asing, secara simultan dan parsial terhadap pengungkapan modal intelektual. Penelitian ini menggunakan sampel perusahaan yang termasuk ke dalam high intellectual capital intensive industries di BEI (Bursa Efek Indonesia) periode 2017 –2019. Teknik sampling yang digunakan adalah purposive sampling. Sampel yang digunakan dalam penelitian ini berjumlah 81 perusahaan, dengan total 243 data penelitian. Teknik analisis data dalam penelitian ini adalah statistik deskriptif, dan analisis regresi berganda menggunakan software SPSS versi 23 for windows. Hasil pengujian hipotesis menunjukkan bahwa secara simultan mekanisme tata kelola berpengaruh terhadap pengungkapan modal intelektual. Secara parsial, ukuran dewan komisaris berpengaruh terhadap pengungkapan modal intelektual.

Co-Authors . Latifah Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Aldafi Salsabilah Anastasya Laga Andi Mirdah Andi Mirdah Arnando Prasetya Asep Machpudin Asep Machpudin Claristha Virzha Audri DEDY SETIAWAN Dedy Setiawan Dedy Setiawan Delta Ferryandi Wibowo Derist Touriano Dewi Fitriyani Dios Nugraha Putra Dri Asmawanti Dwi Rahmita Sari Ela Febriyani S Emalia Fitri Etty Rahayu Jamil Evan Aditya N Faisal Wijaya Fitrini Mansur Fredy Olimsar Gowon, Muhammad Heni Pujiastuti Indra Lila Kusuma Ira Febrianti Laurencius Simatupang Lismawati Lucky Enggraini Fitri Lutfi Lutfi Lutfi M Husnil Huluqi Maryati Ningsih Maryati Ningsih Maya Widyana Dewi Melyza Melyza Mirdah, Andi Misni Erwati, Misni Mohammad Orinaldi Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Nela Safelia Netty Herawaty Nurul Firda A Perdi Y Siregar Prasetyo, Eko Rahayu Rahayu Rahmat Rialdi Rahmi Handayani Ranti Melasari Ratih Kusumastuti Rega Chairunnisya Reni Yustien Reni Yustien Reni Yustien Retha Tesalonika S. Rico Wijaya Z Rinaldi Rinaldi Riski Hernando Rita Friyani Rizki Kurniawati Rofikhoh Rofikhoh ruky, nuraini elfa Salman Jumaili Salman Jumaili Simatupang, Laurencius SRI RAHAYU Suci Safitri Suryani Suryani Susfayetti Syafrul Antoni Syamsurijal Tan Tialonawarmi, Feny Tona Aurora Lubis VINNIE ALVIONITA Wahyono Wahyono Warislan, Putri Wiwik Tiswiyanti Wiwik Tiswiyanti Wiwik Tiswiyanti Yudi - Yuliusman -

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