Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

p-Index From 2021 - 2026

P-Index

This Author published in this journals

All Journal Wahana Riset Akuntansi Jurnal Eksplorasi Akuntansi (JEA)

Salma Taqwa

Jurusan Akuntansi Fakultas Ekonomi UNP

Author-ID : 2554590

Economics, Econometrics & Finance

Published : 13 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

Pengaruh Penetapan Standar Akuntansi Keuangan (Konvergensi IFRS) Terhadap Relevansi Nilai Informasi Akuntansi Nurzi Sebrina; Salma Taqwa
Wahana Riset Akuntansi Vol 5, No 1 (2017)
Publisher : Universitas Negeri Padang

One of the key requirements for investors is a transparent accounting system. The Internatioanl Financial Acounting standards (IFRS) was introduced to improve the quality and accuracy of financial reporting. This study examines the effect of adopting IFRS on the value relevance of earnings, changes in earnings and book value information. A sample of 317 firms listed on the Indonesia Stock Exchange were purposively selected between 2011 and 2014. Data earnings, book value, return, was collected and tested using return model and price models. Because there's a problem of classical assumption test result data can be processed as much as 629 observation for return model and 1198 observation for price model. Hypothesis testing was done by using two models: Return Model and Price Model. The study shows that an increasing value relevance of earnings, changes in earnings and book value information took place during the early years of the application of the IFRS. The value relevance of book value was higher than the value relevance of earnings and changes in income, which shows the book value of information is important information for investors. While the value relevance of earnings information increased during the application of international accounting standards, the value relevance of changes in earnings information decreased

Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Kinerja Modal Intelektual (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Des Rini Hartati; Efrizal Syofyan; Salma Taqwa
Wahana Riset Akuntansi Vol 7, No 1 (2019)
Publisher : Universitas Negeri Padang

The purpose of this study was to determinate the effect of firm size and ownership structure such as manajerial ownership, institutional ownership and foreign ownership towards intellectual capital performance. The method of this study is quantitative. The population in this study was banking sector company in Indonesia Stock Exchange in 2015 until 2017.The sample of this study determined by purposive sampling. Data analysis techniquefor hypothesis testing using multiple regression analysis. The result of this research showed that ownership structure such as manajerial ownership, institutional ownership and foreign ownership have no significant effect while firm size has positive and significant effect to intelectual capital performance. This happens because the proportion of manajerial ownership is low and the institution investor more focused on maximizing profit as short term goals so institution investor seing IC as charges rather than expenses of investment-generating future economic benefit.Based on the results oh this study, it can be suggested that: (1) Company should increase their asset in regard to increase the firm size so company had more financial funding to manage their IC performance and create more value added, and (2) For further researcher, it is suggested to increase the number of sample companies, add other variables and use other proxy in subsequent research.Keywords: Foreign ownership; Intellectual capital performance; Institutiona ownership; Managerial ownership

Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja Dan Lingkungan Keluarga Terhadap Minat Menjadi Akuntan Publik: Studi Empiris Mahasiswa S1 Akuntansi Universitas Negeri Dan Swasta Kota Padang Sarli Siska Harianti; Salma Taqwa
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

This research aims to obtain empirical evidence about the extent of the influence of : (1) financial reward to the interest became public accountant (2) Job Market Consideration to the interest became public accountant (3) Family Environment to the interest became public accountant. This research is classified research causative associative. The population in this research is a student majoring in accounting S1 at public and private universities of Padang. Samples used as many as 164 people by using purposive sampling technique. Data collection techniques used a questionnaire. The collected data are then analyzed the statistics by multiple regression analysis using SPSS version 16.0. Test the hypothesis in this study was conducted using the F- test and t - test. The results of this research indicate that (1) financial reward has positive significant influence on the interest became public accountant with significant value 0.021 <0.05 (2) Job Market Consideration has positive significant influence on the interest becomes public accountant with significant value 0.001 <0.05 (3) Family Environment does not significantly influence the public interest in becoming a public accountant with significant value 0356> 0.05.Keywords: Interest, Professional Certified Public Accountants, Financial Reward, Job Market Consideration And Family Environment.

Co-Authors Annisa Hastriyana Arfandi Arfandi Atikah Wulandari Des Rini Hartati Efrizal Syofyan Feby Priswita Herlina Helmy Ihsanul Fakri Isfan Fajar Satrya Maila Yanti Nurzi Sebrina Reza Refki Tanggo Sarli Siska Harianti Yonia Efrilita Yuhardiansyah Yuhardiansyah

Title

Found 13 Documents
Search

Abstract

Abstract

Abstract

Title Search

Found 13 Documents Search

Abstract

Abstract

Abstract

Title

Found 13 Documents
Search