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INDONESIA
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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Faktor-faktor yang Mempengaruhi Audit Report Lag serta Dampaknya Terhadap Trading Volume Activity Amrizal; Damayanti, Fina
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 2 (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.17.021

Abstract

This study was conducted to analyze the factors that affect audit report lag and its impact on trading volume activity. This research is divided into 2 models, the first is used to find out how leverage, company size, and KAP size affect audit report lag and the second is used to find out how audit report lag influences trading volume activity. The population in this study are mining sector companies listed on the Indonesia Stock Exchange for the 2015-2020 period with a sample of 6 companies taken by purposive sampling method. This study uses multiple linear regression analysis and shows the results that in the first model leverage and KAP size have a negative effect on audit report lag, while company size has no effect on audit report lag. In the second model, audit report lag affects trading volume activity.
Determinan Nilai Perusahaan Sektor Property yang Terdaftar di BEI Periode 2019-2021 Musthofa, Rizal Hanif; Chomsatu, Yuli
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.17.014

Abstract

The motive of this research is to take a look at how the impact of debt policy, capital structure and company size on firm fee. The topics for the studies here are assets/actual property companies indexed on the Indonesia inventory exchange or BEI for the duration 2019-2021, samples were taken through a technique known as purposive sampling, 17 organizations had been acquired with the standards met. Researchers used secondary data from financial statements. And for the method in reading the researcher the use of more than one linear regression. And the outcomes of this look at suggest that: 1) debt policy has an effect on firm fee, 2) capital structure has an impact on company, 3) however, firm size has no impact on company cost.
Pengaruh Indikator Kinerja Keuangan Terhadap Return on Asset PT BRI Agroniaga Tbk Mubarok, Husni
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.17.016

Abstract

This study aims to analyze the Effect of Financial Ratio Indicators on Return on Assets at PT BRI Agroniaga Tbk 2007-2020. The research creates a quantitative case study descriptive model that produces a partial test of the CAR variable of 0.754 showing the most strong influence of the hypothesis Ho is accepted by normal distributed residuals on ROA while the simultaneous test is carried out together with the independent variable indicator 0.850 the level of correlation is very strong, the dependent variable hypothesis Ho is accepted the residual is normally distributed against ROA.
Pengaruh Kebijakan Dividen Terhadap Abnormal return dengan Informasi Laba sebagai Variabel Pemoderasi Ayyasyi, Alwan; Gurendrawati, Etty; Handarini, Dwi
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.17.017

Abstract

This research was conducted with the aim of knowing the effect of dividend policy on abnormal returns with earnings information as a moderating variable. The purposive sampling method was used as a sampling technique with 22 selected companies from 45 companies listed on the LQ45 index on the Indonesia Stock Exchange (IDX) from 2016 to 2020. This study used secondary data source obtained through the Mirae Asset Home Online Trading System software to obtain information related to dividends and share prices, and IDX website to obtain the publication of annual reports to obtain information related to company profits. The results of this study indicate that dividend policy has a negative effect on abnormal returns. Meanwhile, earnings information has not been able to moderate the effect of dividend policy on abnormal returns.
Analisis Determinan Penghindaran Pajak dan Kualitas Audit sebagai Pemoderasi Prasetiyo, Yudhi
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 2 (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.17.022

Abstract

This study aims to determine the effect of profitability, firm size, and solvency on tax avoidance with audit quality as a moderating. Profitability used in this study is return on assets, solvency used in this study is debt to equity ratio. The method used is quantitative by analyzing the factors that influence tax avoidance by being strengthened or weakened by moderating variables, while the regression technique used is Regression Moderation Analysis in conducting statistical tests. The population in this study is the main sector of health companies listed on the Indonesia Stock Exchange (IDX) during 2018-2021, with sample criteria taken. The results of the study show that profitability as indicated in ROA, firm size, solvency as indicated in DER has no effect on tax avoidance. Then audit quality weakens the influence of ROA, firm size, DER on tax avoidance in the main sectors of health companies listed on the IDX for the 2018-2021 period.
Praktik Akuntansi Manajemen dan Kinerja Usaha Mikro Kerajinan di Kabupaten Bondowoso pada Masa Pandemi Putri, Devani Nindia; Wafaretta, Vega
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 2 (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.17.023

Abstract

Micro handicraft businesses in Bondowoso Regency have also felt the impact of the Covid-19 pandemic, so they have to manage production costs. Therefore, the purpose of this study is to determine the impact of management accounting practices (budgeting, cost system, and performance evaluation) on the performance of micro handicrafts businesses in Bondowoso Regency in 2021. In this study, a questionnaire instrument to measure management accounting practices and performance was modified in accordance with the scale of micro-enterprises. Data collection was carried out by distributing questionnaires directly to forty (40) respondents who owned micro-craft businesses. Data processing used multiple linear regression analysis. The results of data processing show that budgeting and performance evaluation encourage the performance of micro-enterprises. Meanwhile, the cost system cannot boost the performance due to the inability of micro businesses to reduce and manage operational costs, resulting in a decrease in profits. Micro businesses are adapting to the conditions of the Covid 19 pandemic, including focusing on online sales, compiling budgets, monitoring production costs, as well as evaluating employee and financial performance.
Praktik Audit Sistem Informasi: Sebuah Langkah Menuju Kematangan Tata Kelola Sistem Informasi Hapsari, Aprina Nugrahesthy Sulistya; Yofinda, Samuel Putra; Theotama, Gracella
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 2 (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.17.024

Abstract

Society 5.0 necessitate every company to be able to optimize information technology resources that continue to grow in order to have competitiveness, especially the pandemic. This also needs to be supported by optimal IS / IT governance owned by the company, so as to minimize errors and other obstacles. Therefore, it is necessary to have an information system audit to assess capabilities and provide an evaluation so that the company is able to create better risk management. This research aims to assess the level of capability and evaluation of the information system implemented by Adira Finance, especially branch companies in the Salatiga City, using the COBIT 5 framework. Data were obtained by conducting interviews and observations to employees related to IT, and analyzed by qualitative descriptive method. The result of this study shows that the average capability level in each domain is level 1 (performed process), so it can be said that the system is able to operate properly
Analisis Pengaruh Earning Power, dan Kepemilikan Manajerial Terhadap Manajemen Laba Dengan Keputusan Investasi Sebagai Variabel Moderasi : Sub Sektor Telekomunikasi yang Terdaftar di BEI Periode 2018-2021 Damayanti, Alvina; Prajawati, Maretha Ika
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 2 (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.17.025

Abstract

The purpose of this study is to understand the effect of earning power, managerial ownership on earnings management, with investment decisions as a moderator. Telecommunications companies listed on the Indonesia Stock Exchange between 2018 and 2021 are the sample of the study. Seven telecommunications businesses were collected for the research sample through the use of purposive sampling, and according to the required qualifications. The model used is quantitative research. The analysis carried out includes the use of descriptive statistics, inferential statistics and hypothesis testing. Data management for the study was carried out using SmartPLS 3 software. The findings of the investigation revealed that: (1) earning power had a negative and significant effect on earnings management, (2) earning power had a negative and insignificant effect on investment decisions, (3) investment decisions had a negative effect. and not significant to earnings management. (4) Investment decisions are not able to moderate the effect of earning power on earnings management. (5) Investment decisions are not able to moderate the effect of managerial ownership on earnings management.
Model Teori Fraud Diamond Mempengaruhi Financial Statement Fraud di Moderasi oleh Innovation Strategy Angelina, Viona; Chandra, Budi
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 2 (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.17.027

Abstract

This study aims to examine the effect of fraud diamond on financial statement fraud and the role of innovation strategy in moderating the effect of fraud diamond on financial statement fraud. The research was conducted on companies listed on the Indonesia Stock Exchange using purposive sampling technique, while the analytical tools used were logistic regression analysis and moderating regression analysis. Samples were obtained from 89 companies registered from 2017-2021. The results showed that the component of the fraud diamond had a significant effect only on the DER variable, while the results of the study proved that the innovation strategy moderated the effect of the fraud diamond on the financial statement fraud.
Evaluasi Penilaian Kinerja Perusahaan dengan Metode Refined Economy Value Added (REVA) pada PT. Sampoerna Agro, Tbk Indika, Miki; Suharto; Wulandari, Novita
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 2 (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.17.026

Abstract

The aim of this study is to see financial performance of PT. Sampoerna Agro by using Refined Economy Value Added ( REVA) method. This study is conducted in PT. Sampoerna Agro from 2016 to 2020, this is descriptive study by using data from Bursa Efek Indonesia (BEI) official website from 2016 to 2020. Collecting data technique of this study is document analysis through official data website of BEI namely : www.idx.co.id and analyzing data tehnique of this study is descriptive analysis. The result of this study show that aveange calculating performance of PT. Sampoerna Agro from 2016-2020 by using refined Economy Value Added method gives the negative trend whic indicated the financial performance of the company is not enough where this company gave unexpected profit or return for the investor.

Page 12 of 17 | Total Record : 165

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