Jurnal Ilmiah Wahana Akuntansi
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).
Articles
165 Documents
<![CDATA[Determinan Praktik Penghindaran Pajak ]]>
<![CDATA[Santoso, Tiara Rani]]>;
<![CDATA[Estrini, Dwi Hayu]]>;
<![CDATA[Ariella, Vanessa Elvina]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 2 (2023): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.18.021
<![CDATA[The aim of this research is to prove the effect of sales growth, accounting conservatism and corporate risk on tax avoidance. CETR used in this research to count tax avoidance. This research uses quantitative research method secondary data in the form of financial statment of Food and Beverage Sub-sector listed in Indonesia Stock Exchange (IDX) from 2017-2021 period. Number of the sample used in this reseach is 80 samples obtained by purposive sampling method. The analysis technique used in this research is multiple linear regression analysis using SPSS 26 version. The result of this research shows that sales growth has negative effect on tax avoidance. Accounting conservatism and corporate risk have no effect on tax avoidance.]]>
<![CDATA[Analisis Perbandingan atas ROA Sebelum dan Setelah Penerbitan Laporan Keberlanjutan ]]>
<![CDATA[Wijaya, Aida]]>;
<![CDATA[Novianto, Robertus Ary]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 2 (2023): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/Wahana.18.024
<![CDATA[Sustainability Development Goals had become a mandatory activity for public company in Indonesia. It is according to the regulation from the Financial Service Audthority – FSA No.51/OJK.03/2017. The regulation requires that public companies follow the items to be done and then report it in the Sustainability Report. Along with the integration of the sustainability activity into the operational activity of companies, it is assumed that there would be a change toward better company performance. Using the paired sample t-test, this research analyzed the difference of company’s performance before and after the issuance of its Sustainability Report. Using Return On Assets as the proxy of the perfomance, the research found that there was no significant difference of it before and after the issuance of Sustainability Report]]>
<![CDATA[Dampak Disclosure Sustainibility Report Terhadap Profitabilitas Perusahaan Industri Dasar dan Kimia ]]>
<![CDATA[Vastuvica, Vinsensia]]>;
<![CDATA[Ayu, Stephana Dyah]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 2 (2023): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/10.21009/10.21009/wahana.18.022
<![CDATA[This research is obtaining empirical evidence about the impact of the Disclosure Sustainability Report on profitability. The Disclosure Sustainability Report is proxied by the Economic Disclosure Index (EcDI), Environmental Disclosure Index (EnDI), and Social Disclosure Index (SoDI). Profitability is proxied by Return on Assets (ROA) and Gross Profit Margin (GPM). The population of this research is companies in the basic industry and chemicals sector listed on the Indonesia Stock Exchange (2020-2022). The amount of sample is 12 companies which was determined by the purposive sampling method. Data was processed using SPSS (Statistical Program for Social Science), by multiple linear regression analysis and hypothesis testing. Regression analyzed there’s influence of the Disclosure Sustainability Report on Profitability, but partially each variable EcDI, EnDI, and SoDI doesn’t significantly impact profitability.]]>
<![CDATA[Analisis Kinerja Keuangan Klub Sepak Bola Bali United FC ]]>
<![CDATA[Kumalasari, Rizky]]>;
<![CDATA[Yudi]]>;
<![CDATA[Olimsar, Fredy]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 2 (2023): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/Wahana.18.023
<![CDATA[This research aims to determine the financial performance of the Bali United FC football club. This research uses quantitative descriptive analysis techniques using 10 general and specific financial ratio indicators. The data used is secondary data in the form of financial reports from 2018 to 2022 which come from the company’s official website. The results of this research show that the financial performance of the Bali United FC football club generally has a good level of liquidity and solvency, but the level of profitability is still not good. The results of calculations using special ratios show that Bali United FC is able to manage assets and operating expenses well, as well as generating quite good sales and operating cash flow]]>
<![CDATA[Legalitas dan Akuntabilitas Keuangan Lembaga Filantropi dalam Keuangan Sosial Islam ]]>
<![CDATA[Hasanah, Nuramalia]]>;
<![CDATA[Ilham, Mochammad Fajar]]>;
<![CDATA[Muhammad]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 2 (2023): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/Wahana.18.025
<![CDATA[The practice of Islamic philanthropy that is rooted in the traditions of Indonesian society in the form of zakat, infaq, shadaqoh and waqf (ZISWAF) is growing, mainly due to the widening gap between rich and poor people and various natural disasters that come one after another. The role of the institution philanthropists Islam and the institution of amil zakat (LAZ) help many people who need help. The role of Islamic philanthropic institutions with the collection and allocation of zakat, infaq, sadaqah, and waqf (ZISWAF) funds provides benefits to the wider community in the economic development of the Ummah. This study aims to describe financial accountability for the management of funds of Islamic philanthropic institutions in the economic development of the Ummah. The data used in this study is secondary data obtained from the website of Indonesian philanthropic institutions. A total of 5 samples registered on the website of Indonesian religious philanthropic institutions. This study used quantitative methods using descriptive analysis. The results obtained were the Accountability of 5 philanthropic institutions that were sampled in the good category based on the results of indicators of accessibility and availability of financial statements. This research is useful for academics, philanthropic institutions and government]]>
<![CDATA[Pengaruh Green Competitive Advantage, Green Innovation dan Ukuran Perusahaan Terhadap Nilai Perusahaan ]]>
<![CDATA[Ilyas Nur Imam]]>;
<![CDATA[Nindito, Marsellisa]]>;
<![CDATA[Gurendrawati, Etty]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 1 (2024): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/Wahana.19.011
<![CDATA[The purpose of this research was to test and analyze the effect of green competitive advantage, green innovation and company size on company value. This research uses secondary data sources from annual report and sustainability report on companies in the basic materials sector on the Indonesia Stock Exchange in 2021-2022 with a purposive sampling technique. The analysis technique used is panel data regression. The results of this research prove that green competitive advantage has a significant positive effect on company value, green innovation has a significant positive effect on company value, while company size has no effect on company value. Companies that have production processes and products that support green competitive advantage and green innovation will increase company value. So this research prove and provides information for company management and the public that there are many factors that can influence increasing the value of the company.]]>
<![CDATA[Analisis Peran Manajemen Risiko dalam Perpajakan: Perspektif dari Studi Literatur ]]>
<![CDATA[Ade Puspita, Reni Suwandi]]>;
<![CDATA[Wahono, Puji]]>;
<![CDATA[Pahala, Indra]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 1 (2024): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/Wahana.19.017
<![CDATA[This research aims to explore the role of risk management in the tax context through in-depth literature study analysis. In an increasingly complex and dynamic tax environment, risk management plays an important role in identifying, analyzing and managing risks related to tax compliance and fiscal management. Through a review of various literature, this research presents the main approaches in tax risk management, including risk identification techniques, risk assessment, and mitigation strategies implemented by tax authorities and taxpayers. Research findings show that tax risk management is not only important for mitigating potential financial losses and maintaining the law, but also for improving the efficiency of tax administration and optimizing tax strategies. In addition, this research reveals various challenges faced in implementing risk management and provides recommendations for further research which includes empirical studies and international comparisons to deepen understanding of best practices in risk management taxation. The conclusion of this research emphasizes the need for a more comprehensive integrated risk management strategy to increase the effectiveness of the tax system.]]>
<![CDATA[Faktor yang Mempengaruhi Opini Going Concern Dimoderasi Koneksi Politik ]]>
<![CDATA[Tarigan, Kaninta Agnes Melati]]>;
<![CDATA[Wijayanti, Anita]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 1 (2024): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/Wahana.19.013
<![CDATA[This research aims to analyze how financial conditions, managerial ownership and foreign ownership affect going concern audit opinions with political connection as a moderating variable. The population includes real estate companies listed on the Indonesia Stock Exchange (BEI) in 2018-2021, from which the samples of 29 companies with 116 units of analysis are selected through purposive sampling. Hypotheses are tested by logistic regression analysis processed by IBM SPSS 26; and the results indicate that financial condition and foreign ownership have a negative effect on going-concern audit opinion while managerial ownership has no effect on going-concern audit opinion. Political connection moderates the effect of foreign ownership on going-concern audit opinion but does not moderate financial condition and managerial ownership. The novelty of this research exhibits the use of political connection as one of the factors that makes companies obtain going-concern audit opinions, and this research is expected to contribute to company development.]]>
<![CDATA[Corporate Sustainability Performance: The Role of the Gender Diversity of the Board and Enterprise Risk Management ]]>
<![CDATA[Mais, Rimi Gusliana]]>;
<![CDATA[Hendra, Lim]]>;
<![CDATA[Almurni, Siti]]>;
<![CDATA[Maliki, Fanisyah]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 1 (2024): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/Wahana.19.014
<![CDATA[The research objective is to investigate the impact of board gender diversity on corporate sustainability performance, with enterprise risk management (ERM) as a moderating factor within health sector companies listed on the Indonesia Stock Exchange. The study adopts a secondary quantitative research approach and utilizes panel data linear regression analysis conducted through Econometric Views (E-Views). The study population consists of health sector firms listed on the Indonesia Stock Exchange from 2019 to 2022. The sample selection method used is purposive sampling, resulting in a sample size of 10 companies for the study. Secondary data is collected through the documentation method from the Indonesia Stock Exchange and the official websites of the selected companies. The findings reveal a negative relationship between board gender diversity and corporate sustainability performance, with a negative coefficient indicating that higher gender diversity among board members correlates with lower sustainability performance. Additionally, the study demonstrates that ERM strengthens the association between gender diversity and sustainability performance. Companies proficient in ERM implementation are better positioned to leverage the positive effects of gender diversity on sustainability performance. Understanding this interplay can assist organizations in making informed decisions regarding gender diversity policies and enterprise risk management strategies.]]>
<![CDATA[Analisis Faktor-Faktor yang Memengaruhi Pengungkapan Key Audit Matters di Indonesia ]]>
<![CDATA[Qadrina, Mahadmi Fattahaulia]]>;
<![CDATA[Raharja, Surya]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 1 (2024): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/Wahana.19.015
<![CDATA[This research aims to examine the influence of auditor type, auditor gender, frequency of audit committee meetings, financial expertise of audit committee, independent commissioners, and executive compensation on the disclosure of Key Audit Matters (KAM). The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2022. The sample for this study was selected using purposive sampling method with total of 118 manufacturing companies. The method of analysis used in this research is multiple linear regression analysis. The results indicate that the frequency of audit committee meetings has a positive influence on KAM disclosure. Meanwhile, auditor type, auditor gender, financial expertise of audit committee, independent commissioners, and executive compensation do not significantly influence KAM disclosure.]]>
