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Jurnal Ilmiah Wahana Akuntansi
Published by Universitas Negeri Jakarta
ISSN : 19075642     EISSN : 23021810     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Wahana Akuntansi online edition with ISSN: 2302-1810 published by the Faculty of Economics, State University of Jakarta, Campus A, in Rawamangun Muka, East Jakarta 13220, Phone (021) 4721227, Fax (021) 4706285. Journal Wahana Akuntansi contains the results of research, conceptual ideas, study and application of theory, literature review, new book review in accounting. First published in 2006 by the Accounting Department. Published 2 times a year (July and December).
Arjuna Subject : -
Articles 165 Documents
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The Influence of Company Size, Audit Opinion, and Operating Profit on Audit Report Lag Tulfitri, Aisya; Lilianti, Emma; Mursalin
Jurnal Ilmiah Wahana Akuntansi Vol. 16 No. 2 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.023

Abstract

Abstract This observasion activity intends to determine the impact of several background aspects such as company size, audit opinion, operating profit which has a direct influence on audit report lag. The population chosen by the researcher is to take advantage of all of the property and real estate companies that have joined the IDX, in the 2017-2019 period, consisting of 61 companies. Sampling is with purposive sampling method, a final sample of 20 companies. Then perform an analysis data that utilizes multiple linear regression using the SPSS program. So the results obtained in this study conclude that company size and audit opinion basically do not affect audit report lag. However, it was found the effect of operating profit on audit report lag. If viem simultaneously the whole starting from the size of the company, opinion and operating profit have an impact on audit report lag Keywords: Audit Opinion, Audit Report Lag, Company Size, and Operating Profit.
Pengaruh Leverage dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening pada Perusahaan Industri Dasar dan Kimia Aditya, Ilham; Hasanah, Nuramalia; Mardi; Armeliza, Diah
Jurnal Ilmiah Wahana Akuntansi Vol. 16 No. 2 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.021

Abstract

Firm value can be influenced by various factors, namely leverage, firm size and profitability. In addition, profitability in this study acts as a variable that mediates leverage and firm size on firm value. The purpose of this study was to determine the effect of leverage and firm size on firm value with profitability as an intervening variable. The unit of analysis is the basic and chemical industry companies listed on the IDX 2016-2019. The research method used is non-participant observation method. The research population is 60 companies. The sample is 31 companies with a total of 124 sample data with purposive sampling as a sampling technique. Data analysis using path analysis and using SPSS 25 application. Based on the results of the study, it was obtained that leverage, firm size, profitability had a significant positive effect on firm value. Leverage has a significant negative effect on profitability. Firm size has a significant positive effect on profitability. Profitability is able to mediate the relationship between leverage and firm value, but profitability is not able to mediate the relationship between firm size and firm value.
Pengaruh Gross Profit Margin (GPM), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO) Terhadap Nilai Perusahaan Pada Perusahaan Sumber Daya Alam Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020 Khaerunisaa; Ermalina
Jurnal Ilmiah Wahana Akuntansi Vol. 16 No. 2 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.027

Abstract

The purpose of this study was to examine and determine the effect of Gross Profi Margin (GPM), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO) on Firm Value in Agricultural Sector Natural Resources Companies Listed on the Indonesia Stock Exchange in 2016-2020. The object of research is the agricultural sector which is listed on the BEI. The sample selection in this study used a purposive sampling method from 25 companies to 10 companies. Data collection is secondary data. The data of this study were obtained from the Indonesia Stock Exchange. This study uses a quantitative approach that is associative clause. The results of this study partially show that the Gross Profit Margin (GPM) and Total Asset Turnover (TATO) variables have an influence on Firm Value, while the Debt to Asset Ratio (DAR) variable has a negative effect on Firm Value. Then, the Gross Profit Margin (GPM), Debt to Asset Ratio (DAR) and Total Asset Turnover (TATO) variables have a joint or simultaneous effect on Firm Value.
Analisis Kemampuan Dan Kinerja Keuangan Pemerintah Daerah Kota Tanggerang Tahun Anggaran 2016-2020 Fajri, Ahmad; Munandar, Agus
Jurnal Ilmiah Wahana Akuntansi Vol. 16 No. 2 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.026

Abstract

The purpose of this study is to analyze the capability and financial performance of the Tangerang City Government. Financial capability analysis is carried out using two approaches: Ratio Analysis of Fiscal Autonomy Degrees (DOF) and Routine Ability Index (IKR). Financial performance analysis is carried out using two approaches: Effectiveness Ratio Analysis of Regional Original Income (PAD) and the Independence Ratio. The results obtained are the ability and financial performance of the Tangerang City Government in the period 2016 to 2020 seen from the DOF Ratio, IKR Ratio, PAD Effectiveness Ratio, and Independence Ratio which significantly shows good results. With the ratio of Degrees of Fiscal Autonomy (DOF) it can be seen that Tangerang City's Original Regional Revenue (PAD) has sufficient ability to contribute to overall regional income. The IKR ratio shows that the Tangerang City Government has been able to finance its routine expenditures through Local Revenue. Through the Effectiveness ratio, it can be seen that the Tangerang City government has effectively succeeded in realizing its original regional revenue target. Finally, by using the independence ratio, it shows that the Tangerang City government has succeeded in having a high level of independence in terms of financing government activities, development, and services to the community.
ANALISIS METODE PENDETEKSIAN FRAUD FINANCIAL STATEMENT: LITERATUR REVIEW Johan Setiawan
Jurnal Ilmiah Wahana Akuntansi Vol. 16 No. 2 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.022

Abstract

The purpose of this study is to determine the development, focus, and methodology of the financial statement fraud literature and how this research will develop in the future. This study uses a structured literature review (SLR) to study a collection of studies whose criteria have been determined. The type of data used is secondary data on fraud financial statements from 2016-2021. It can be seen that financial statement fraud is divided into 3 parts, namely fraud triangle theory (rationalization, motivation/need/pressure, and opportunity), fraud diamond theory (adds the ability value of the fraud triangle theory), and fraud pentagon theory (adds the arrogance value of the fraud triangle theory). fraud diamond theory). In this study, agency theory is most often associated with fraud financial statements and it can be seen that the measurement of fraud financial statements is most often used by the F-Score method, and the sectors that are most often studied are the manufacturing sector and the financial sector.
SEBUAH TINJAUAN LITERATUR TERHADAP PENELITIAN RELEVANSI NILAI SETELAH ADOPSI IFRS Manuela, Angel; Septiani, Leny; Wulan, Ariska Berlian Nur; Fitria, Salsha Ramadhani Nur
Jurnal Ilmiah Wahana Akuntansi Vol. 16 No. 2 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.024

Abstract

The purpose of this study is to provide an overview of value relevance (VR) by reviewing and analyzing research on VR that has been conducted mainly in Indonesia. The structured literature review (SLR) method was used to track the development of the VR literature. The keywords used in this study are “adopsi IFRS”, "informasi akuntansi", “reelvansi nilai” and "value relevance". The use of keyword “informasi akuntansi” is to limit the scope of the VR literature explored in the accounting context. Most of the research reviewed is from Indonesia and is indexed by SINTA, but there are also studies from Turkey and Argentina. This study examines theories related to VR and especially discusses VR after the adoption of IFRS in Indonesia.
Efisiensi Investasi Perusahaan Barang Konsumsi di Indonesia: Kualitas Laporan Keuangan dan Kecurangan dalam Akuntansi Priscilia, Giovani; Sandra, Silvia; Firmansyah, Amrie; Trisnawati, Estralita
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 1 (2022): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.17.011

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh kualitas laporan keuangan dan kecurangan dalam akuntansi terhadap efisiensi investasi. Penelitian ini menggunakan data sekunder dari laporan keuangan yang diperoleh dari situs www.idx.co.id untuk perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Dengan metode purposive sampling dihasilkan 129 sampel perusahaan. Pengujian menggunakan uji regresi berganda pada data panel. Hasil penelitian ini menunjukkan bahwa kualitas laporan keuangan berpengaruh negatif terhadap efisiensi investasi dan kecurangan dalam akuntansi tidak memiliki pengaruh terhadap efisiensi investasi. Penelitian ini mengindikasikan investor dan pemerintah untuk mendorong pengawasan melalui analisis dan pembuatan kebijakan pada beberapa lembaga seperti pada Otoritas Jasa Keuangan (OJK) untuk bisa memantau penyelenggaraan sistem pengaturan dan pengawasan pada seluruh kegiatan di dalam sektor jasa keuangan dalam kaitannya dengan menjaga kualitas laporan keuangan dan menanggulangi investasi ilegal, serta pada BKPM untuk membuat kebijakan, menciptakan lingkungan yang kondusif dalam kegiatan pasar modal dan perlindungan bagi investor.
Pengaruh Struktur Aset dan Biaya Keagenan Terhadap Kebijakan Hutang Dimediasi dengan Profitabilitas Hermanto; Liem, Dravinca Rona
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 1 (2022): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.17.012

Abstract

The purpose of this study is to determine the determinants of debt policy (leverage) such as asset structure and agency costs and profitability as intervening variables. This study utilizes multiple linear analysis methods with secondary data types. The results of the study show that asset structure and agency costs simultaneously affect profitability, and asset structure, agency costs and profitability also simultaneously affect leverage. Asset structure has a negative impact on profitability and has a positive impact on leverage. Agency costs affect profitability negatively and affect leverage positively. Profitability has a negative effect on leverage. The research findings show that companies that pay attention to asset structure and agency costs can overcome debt policies and increase their profitability. Keywords: Asset, Agency Cost, Profitability, Leverage
Pengaruh Tabungan Wadiah dan Giro Wadiah Terhadap Laba Bersih PT Syariah Mandiri Periode 2013-2020 Asmawiah, Siti Hajar; Sulistiyo, Hary
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 1 (2022): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.17.015

Abstract

This study aims to examine the effect of wadiah savings and wadiah current account on net profit at PT Syariah Mandiri. Sources of data used in this study is secondary data through the website www.bms.direghtion.com. This study uses a sample in the form of the financial statements of PT Syariah Mandiri published for the period 2013-2020. The data collection technique used is observation where the methods and techniques of data collection are by systematically observing and recording the symptomps or phenomena that exist in the object of research. The analytical method in this study uses multiple linear regression analysis and hypothesis testing. The results showed that profit will increase when wadiah saving increase. If all the operations of PT Syariah Mandiri can be carried out optimally, it will be very beneficial for PT Syariah Mandiri in obtaining profits.
Analisis Pengaruh Audit Report Lag, Leverage dan Ukuran Perusahaan Terhadap Volatilitas Harga Saham pada Perusahaan Subsektor Hotel, Restoran dan Pariwisata yang Terdaftar di BEI Tahun 2016 – 2020 Amalia, Dinda Riski
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 1 (2022): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.17.013

Abstract

This study aims to analyze the effect of simultaneous or partial audit report lag variables, leverage, and firm size on stock price volatility. This survey is a quantitative survey using secondary data in the form of company financial statements. The population in this survey is 35 hotels, restaurants, and tourism sub-sector companies listed on the IDX from 2016 to 2020. The sampling method in this study uses a purposive sampling method using SPSS 25 software. So that it produces 10 companies. The data analysis method used in this research is multiple linear regression analysis. Data analysis shows that while audit report delay and firm size have a significant negative effect on stock price volatility, the leverage variable has no significant effect on stock price volatility. However, at the same time, three variables: audit report delay, leverage, and firm size have a significant effect on stock price volatility.

Page 11 of 17 | Total Record : 165

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