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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 Pengaruh Independensi, Self-Efficacy, dan Tekanan Ketaatan terhadap Audit Judgement dengan Kompleksitas Tugas sebagai Variabel Moderasi Fitriana, Jihan; Gurendrawati, Etty; Utaminingtyas, Tri Hesti
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 1 (2023): 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.18.011

Abstract

The purpose of this study was to analyze the effect of independence, self-efficacy, and obedience pressure on audit judgement with task complexity as a moderating variable. This study uses primary data with a sample of auditors at the Main Auditorate of State Finance 1 (AKN 1) at the Supreme Audit Agency of the Republic of Indonesia (BPK RI). This study determines the sample using purposive sampling method. Hypothesis testing carried out in this study used multiple linear regression analysis methods and Moderated Regression Analysis (MRA) with the SPSS 25. Based on the results of the analysis, it can be concluded that independence, self-efficacy, and obedience pressure have a significant effect on audit judgement. The results also show that task complexity is not able to moderate the influence of independence, self-efficacy, and obedience pressure on audit judgement.
ESG Risk Determinant Factors: Study on Indonesia Listed Firm Maulana, Ilham
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 1 (2023): 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.18.016

Abstract

Companies worldwide are now looking at long-term and sustainable development in environmental, social, and governance issues in addition to short-term earnings. This paradigm change occurred in Indonesia as well. Companies listed on the Indonesian stock exchange are increasingly vying to establish sustainable operations because they understand the value of ESG considerations. However, what is the factors that determine the ESG risk rating? The purpose of this research is to determine what factors influence ESG risk. Based on the data that has been obtained, the researchers tested the data using PLS-SEM with Warppls 8.0. Then the following results were obtained: institutional investor structure has a negative effect on ESG risk; firm performance, firm size, and leverage have a positive influence on ESG risk; and lastly, firm performance can be a moderating variable of the relationship between institutional investor structure and ESG risk.
Determinan Integritas Laporan Keuangan Perusahaan Pertambangan di Indonesia Lilianti, Emma; Mafra, Nisa’Ulul; Putra, Andri Eko
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 1 (2023): 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: 10.21009/10.21009/wahana.18.014

Abstract

This study purpose to determine the effect of leverage, corporate governance, audit committee and company size on the integrity of financial statements. All mining companies on the Indonesia Stock Exchange totaling 63 issuers are a population with a sample selected using purposive sampling of 40 issuers, observation year 2017-2021. The analysis model uses multiple regression to test the direct effect of the independent variable on the dependent variable, after going through the classic assumption testing stages, namely the normality test, autocorrelation test, multicollinearity test and heteroscedasticity test. The results of testing the t hypothesis show that there is a partial and simultaneous effect of leverage, corporate governance, audit committee and company size on the integrity of financial statements.
Pengaruh Likuiditas dan Financial Distress terhadap Agresivitas Pajak dengan Firm Size sebagai variabel Moderasi pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia tahun 2018-2020 Feriyana, Feriyana Maulida; Hasanah, Nuramalia; Sariwulan , Tuty
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 1 (2023): 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: 10.21009/10.21009/wahana.18.012

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, financial distress dan firm size terhadap agresivitas pajak yang dimoderasi oleh firm size. Penelitian ini menggunakan data sekunder yaitu laporan tahunan perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Total sampel yang digunakan terdiri dari 45 data yang dianalisis menggunakan analisis regresi linear berganda dan analisis regresi moderasi menggunakan Statistical Program for Social Science (SPSS) versi 26. Hasil menunjukan bahwa secara parsial, likuiditas berpengaruh negatif signifikan terhadap agresivitas pajak, financial distress berpengaruh positif signifikan terhadap agresivitas pajak dan firm size tidak memiliki pengaruh yang signifikan terhadap agresivitas pajak. Dalam hal moderasi, hasil membuktikan bahwa firm size mampu memoderasi pengaruh likuiditas terhadap agresivitas pajak dan firm size tidak mampu memoderasi pengaruh financial distress terhadap agresivitas pajak.
Pengaruh Leverage, Likuiditas, Profitabilitas, Sales Growth, Good Corporate Governance dan Corporate Social Responsibility Terhadap Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019 Adzroo, Naomi Ulayya; Suryaningrum, Diah Hari
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 1 (2023): 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: 10.21009/10.21009/wahana.18.018

Abstract

The purpose of this study is to test, prove, and analyze the effect of leverage, liquidity, profitability, sales growth, good Corporate Governance, and Corporate Social Responsibility as independent variables that affect financial distress. This study uses secondary data in the form of financial statement data. The sample used was 310 financial statements of manufacturing companies listed on the Indonesia Stock Exchange during the period of 5 years 2015-2019, using the purposive sampling method. The analysis used in this research is logistic regression analysis. Based on the result of the study, it can be concluded that leverage, liquidity, profitability, and Corporate Social Responsibility have an effect on financial distress. Meanwhile, sales growth and Good Corporate Governance have no effect on financial distress.
Analisis Pengaruh Komposısı Kepemılıkan Terhadap Manajemen Laba Shiwa, Yumy; Karina, Ria
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 1 (2023): 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: 10.21009/10.21009/wahana.18.015

Abstract

The basis for the findings of this study is of course based on an objective of analyzing the factors that influence family ownership, institutional ownership, and blockholder ownership on earnings management. These factors can affect earnings management. A purposive sampling approach was used to select a sample of 228 public finance companies from 2017 to 2021 that are listed on the IDX. Of course, this study uses the panel data regression method which combines cross-sectional and time series data. Among the techniques used are outlier tests, descriptive statistics, F and t tests, and R2 tests. This study is based on a random effects model (REM). The results of the research base interpret that family ownership and institutional ownership are certainly able to have a significant positive influence on earnings management, but blockholder ownership is not necessarily able to have a significant influence on earnings management.
Analisis Pengaruh ROA, Ekuitas dan Inflasi Terhadap Pendapatan dengan Pembiayaan Musyarakah sebagai Variabel Intervening pada Bank Mega Syariah di Masa Pandemi Budianto, Achyat; Ferawati, Rofiqoh; Prayogo, Youdhi
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 1 (2023): 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: 10.21009/10.21009/wahana.18.013

Abstract

This study aims to determine the effect of ROA, equity, and inflation on income with Musyarakah financing as an intervening variable at Bank Mega Syariah during the pandemic. The sample in this study comes from the financial reports of Bank Mega Syariah for the period 2020–2022. The data in this study are secondary data, totaling 35 data points. Hypothesis testing uses path analysis with the help of the Eviews program. The research results show that the musyarakah financing variable is able to mediate the effect equity has on income, while ROA and inflation have no effect on income through musyarakah financing. During the pandemic, the study aims to determine the effect of ROA, equity, and inflation on income with Musyarakah financing as an intervening variable at Bank Mega Syariah. The sample in this study comes from the financial reports of Bank Mega Syariah for the period 2020–2022. The data in this study are secondary data, totaling 35 data points. Hypothesis testing uses path analysis with the help of the Eviews program. The research results show that the musyarakah financing variable is able to mediate the effect equity has on income, while ROA and inflation have no effect on income through musyarakah
Perancangan Sistem Pengendalian Manajemen Berdasarkan Four Levers of Control pada Start-up (Studi Kasus pada Start-up XYZ) Ibrahim, Maulana Malik; Violita, Evony Silvino
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 1 (2023): 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: 10.21009/10.21009/wahana.18.017

Abstract

Penelitian ini bertujuan untuk merancang sistem pengendalian manajemen (SPM) pada start-up dengan menggunakan kerangka Four Levers of Control (4LOC) Simons. SPM penting dalam pertumbuhan start-up karena menyediakan infrastruktur manajemen dan membantu pendiri atau CEO untuk memastikan bahwa tindakan karyawan konsisten dengan tujuan perusahaan. Penelitian ini menggunakan metode studi kasus kualitatif sehingga dapat dirancang SPM yang sesuai untuk start-up XYZ. Pengumpulan data dilakukan melalui wawancara semi terstruktur, observasi langsung, dan studi kepustakaan. Hasil penelitian menyoroti pentingnya memformalkan tujuan perusahaan dengan menetapkan visi, misi, dan nilai inti perusahaan (belief system) dan kode etik perusahaan (boundary system) di start-up XYZ. Selanjutnya untuk memonitor kinerja dan tujuan organisasi, start-up XYZ menggunakan Balanced Scorecard sebagai diagnostic control system.
Pengaruh Arus Kas Operasi, Ukuran Perusahaan Terhadap Tax Avoidance pada Perusahaan Barang Konsumsi yang Terdaftar di BEI Periode 2019-2021: Indonesia Aryanti, Ega Kirana Aryanti; Handayani, Rini
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 2 (2023): 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.18.027

Abstract

The purpose of this study is to examine the effect of operating cash flow and company size on tax avoidance practices in consumer goods sector companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019-2021 period. This study uses a quantitative method with secondary data in the form of company financial reports. This type of research is causal explanatory. The population of this study consisted of 83 companies. The sector was selected through a purposive sampling technique, resulting in 32 companies. The data analysis was carried out using multiple regression tests. The research results show that operating cash flow has a significant negative effect on tax avoidance practices. Meanwhile, company size has no significant effect on tax avoidance practices.
Pengukuran Kinerja Keuangan pada PT Bank Muamalat Indonesia (BMI) Periode 2019-2021 Umiyati; Hosen, M. Nadratuzzaman; Qizam, Ibnu
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 2 (2023): 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.18.026

Abstract

This study aims to determine the financial performance of Bank Muamalat Indonesia in the 2019-2021 period using the CAMEL method, RGEC and Altma Z Score analysis. The research sample is Bank Muamalat Indonesia using criteria that have been considered and desired by the researchers according to the research objectives. The results of the study show that during the 2019-2021 period, they experienced poor performance in terms of profitability, equity. However, different things occur in the capital ratio and capital adequacy which have more optimal performance than other ratios. Based on the results of the soundness level, steps to improve the condition of Bank Muamalat are by strengthening capital, followed by improving asset quality by completing the NPF

Page 13 of 17 | Total Record : 165

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