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).
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165 Documents
<![CDATA[PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA MODAL PEMERINTAH DAERAH ]]>
<![CDATA[Safiul Huda]]>;
<![CDATA[Ati Sumiati]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 14 No 1 (2019): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.14.016
<![CDATA[This research aims to examine the effect of Regional Original Income, General Allocation Funds, and Specific Allocation Funds for Capital Expenditures both partially and simultaneously. The subjects in this study were Regency/ City Regional Governments in Central Java Province. This research used a sample of 32 regencies/ cities in Central Java originating from the Regional Revenue and Expenditure Budget (APBD) Report from 2014-2016 obtained from the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia. The data analysis technique used is multiple linear regression with hypothesis testing using t-statistics and F-statistics and coefficient of determination. The results of the research provide information that Regional Original Income and General Allocation Funds have an effect on Capital Expenditures, while Special Allocation Funds do not affect Capital Expenditures.]]>
<![CDATA[PENINGKATAN DATABASE SISTEM PENCATATAN AKUNTANSI DI SIMAK BMN BLU UNJ TENTANG KONSTELASI AMORTISASI PENGELOLAAN ASET TIDAK BERWUJUD ]]>
<![CDATA[Petrolis Nusa Perdana]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 14 No 2 (2019): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.14.022
<![CDATA[This Community Service activities are carried out using the substantive developing database approach to assertions - accounting management assertions of intangible assets recorded in the State - Owned Financial Management Information System (SIMAK BMN) of the Public Service Agency of Universitas Negeri Jakarta. The substantive developing database carried out includes assertions - occurrence assertions, completeness, valuation, right and obligation and disclosure. The results of the substantive developing will be used as follow-up material from the recommendations of the findings of the Republic of Indonesia Supreme Audit Agency to the Republic of Indonesia Ministry of Technology and Higher Education where the Public Service Agency of Universitas Negeri Jakarta is one of the entities that sampling BPK RI. The Community Service activity is also an alternative discussion to be a guideline for the existence of a research gap in the implementation of the PSAK (Statement of Financial Accounting Standards) Number 19 concerning intangible assets that adopt the basis of IFRS (International Financial Reporting Standards) where financial reports on assets become reliable, must be assessed based on fair value. PSAK 19 regulates the appraisal time to be carried out at the latest 3 years and at the latest every 5 years. This is where a phenomenon occurs, where if the appraisal is carried out in the 5th year while the amortization period of the intangible asset has been completed before 5 years, then the audit cannot be carried out based on the audit management assertions and make the asset the subject of audit findings potentially affecting audit opinion if material.Participants were given training on tips for managing a procurement of intangible fixed assets, both in the context of procurement by the university or by other units in certain circumstances, and systematically recording the SIMAK BMN UNJ after first carrying out asset reconciliation regular with the accounting and reporting section.]]>
<![CDATA[PENGARUH HARGA SAHAM, RETURN ON EQUITY, DAN KAPITALISASI BIAYA TERHADAP INCOME SMOOTHING ]]>
<![CDATA[Diah Armeliza]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 14 No 2 (2019): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.14.021
<![CDATA[This study aims to examine the effect of stock prices, return on equity and cost capitalization on income smoothing in the plantation sub-sector listed on the Indonesia Stock Exchange. The research period is five years, namely 2014-2018. The study used secondary data in the form of financial statements from the Indonesia Stock Exchange (IDX). The sample was companies listed in the plantation sub-sector successively in the period 2014-2018. The research used a purposive sampling method with a sample of 32. Data analysis used multiple linear regression with a significance level of 5%. The results showed that cost capitalization affected the income smoothing practices which was proxied using the Eckel index, while stock prices and return on equity do not affect income smoothing practices.]]>
<![CDATA[Pengaruh Peluang Investasi Dan Solvabilitas Terhadap Profitabilitas Perusahaan Non-Finansial di BEI ]]>
<![CDATA[hafizh tri syahbandi]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 14 No 2 (2019): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.14.025
<![CDATA[Penelitian ini dibuat dengan tujuan untuk menguji peran peluang investasi dan solvabilitas terhadap profitabilitas perusahaan non finansial yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Peluang investasi diukur dengan rasio market value of common stock to book value of common stock dan earning per share to price per share. Solvabilitas diukur dengan Debt to Equity Ratio. Profitabilitas diukur dengan Return on Equity. Populasi dalam penelitian ini adalah perusahan-perusahaan non finansial yang terdaftar di BEI. Sampel yang digunakan adalah perusahaan properti dan real estate. Metode pengambilan sampel menggunakan metode purposive sampling. Sumber data yang digunakan adalah data sekunder yang dikumpulkan melalui dokumentasi data yang diperoleh dari website resmi Bursa Efek Indonesia (www.idx.co.id). Analisis data menggunakan analisis regresi data panel dengan model Random Effect. Pengolahan data menggunakan program Eviews 9.0. Hasil penelitian ini menunjukkan terdapat pengaruh positif yang signifikan antara rasio market value of common stock to book value of common stock, earning per share to price per share, dan debt to equity terhadap return on equity. Kata kunci : Peluang Investasi, Solvabilitas, Profitabilitas]]>
<![CDATA[PENGARUH GCG, CSR, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Kezia Abigail Tarmadi Putri]]>;
<![CDATA[Liongicasia Mardenia]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 14 No 2 (2019): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.14.024
<![CDATA[ABSTRACT The value of the firm is one of the important indicators for investors to determine the investment feasibility. The goal of the company is to maximize its value. In this study, we try to understand the effect of Good Corporate Governance, Corporate Social Responsibility, profitability, and company size on the value of the firm. Multiple regression analysis with a purposive sampling method is used, 60 samples are chosen over the population of the firm listed on the Indonesia Stock Exchange from 2012 through 2015. There are some conclusions in this study. Good Corporate Governance has a positive effect on the value of the firm, while Profitability and Corporate Social Responsibility have no effect on the value of the firm, and company size has a negative influence on the value of the firm Keywords : Corporate Value, Company Size, Good Corporate Governance, Corporate Social Responsibility,]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN ]]>
<![CDATA[Jumi Raditiana]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 14 No 2 (2019): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.14.026
<![CDATA[This research aimed to examine the effect of corporate governance, firm size, and audit quality on the integrity of financial statements. The sample of 27 firms used in this research is publicly traded banking companies listed in Indonesia Stock Exchange before 2012 with the observation period from 2012 to 2015 and is determined by purposive sampling method. The analysis technique used is panel data regression through E-views software 9. This research uses fixed effect model from the result of Chow test and Hausman test. The result of this research indicated that simultaneously, audit quality, corporate governance, and firm size influence the integrity of financial statements. While partially, corporate governance and firm size proved not to affect the integrity of financial statements. As for audit quality has a positive impact on the integrity of financial statements.]]>
<![CDATA[FRAUD PENTAGON DALAM MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR LOGAM DAN KIMIA ]]>
<![CDATA[Theresa Ventyana Yulia Putri]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 14 No 2 (2019): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.14.023
<![CDATA[This research was conducted to analyse whether the fraud of detecting financial statements is seeking an earning management. The use of Pentagon fraud in this research because Pentagon fraud is a development of the previous theories, triangle fraud (Cressey, 1953) and Fraud Diamond (Wolf and Hermanson,2004). The aim of conducting this study was to test whether the factors of the Pentagon fraud have significant effects on the metal and chemical manufacturing companies incorporated in the Indonesia Stock Exchange (IDX) during 2017-2018. The study used 54 samples. The sampling technique used is the purposive sample method. The analysis of the data used is linear regression, and to know the outcome of whether the pressure (financial stability, outside pressure and financial targets); Opportunity (nature of industry); Rationalization (Amendment of Auditors); Competence (change of directors); Arrogance (how many CEO photos) has significant effect on fraud. When arrogance and opportunity have no effect on fraud by detecting it using financial statements]]>
<![CDATA[AKANKAH AKRUAL DISKRESIONER MEMPENGARUHI KOMPENSASI DIREKSI? ]]>
<![CDATA[I G K Ulupui]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 14 No 2 (2019): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.14.027
<![CDATA[Tujuan utama penelitin ini adalah untuk menguji pengaruh antara discreationary accrual dengan kompensasi eksekutif di perusahaan BUMN yang terdaftar di BEI dengan mempertimbangkan adanya pengaruh ukuran perusahaan dan kinerja perusahaan. Data diuji dengan menggunakan regresi dengan menggunakan data panel. Hasil pengujian menunjukkan bahwa dengan memperhatikan besaran size dan kinerja perusahaan maka terdapat pengaruh variable discreationary accrual terhadap kompensasi eksekutif positif signifikan.]]>
<![CDATA[DETERMINASI FAKTOR YANG MEMPENGARUHI BETA SAHAM DENGAN DER SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Khamidatuzzuhriyah Syamsul Bachri]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 15 No 1 (2020): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.15.011
<![CDATA[The purpose of this study was to analyze about the effect of liquidity, asset growth, firm size, and return on assets on beta stock with a debt to equity ratio as a moderating variable. The population of this study was non-financial companies in the LQ-45 indexon the Indonesia Stock Exchange (BEI) in period 2014-2018 was 69 companies. Based on the purposive sampling method, the samples that included in the study criteria were 22 companies (110 units of analysis with 5 years). Data analysis methods using moderation regression analysis (MRA) with IBM SPSS 21 analysis software.The results of this study showed that liquidity and return on assets have a positiveeffect but not significant on beta stock, firm size has a negative effect but not significant on beta stock. However, asset growth showed a positive effect and significant on beta stock. In addition, the debt to equity ratio was able to moderate the effect of asset growth and firm size on beta stock. However, the debt to equity ratio was not able to moderate the effect of liquidity and return on assets on beta stock.]]>
<![CDATA[Pengaruh Water Awareness Terhadap Kinerja Perusahaan ]]>
<![CDATA[Agustine Dwianika]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 15 No 1 (2020): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.15.012
<![CDATA[Pengurangan biaya dapat dilakukan dengan adanya efisiensi terhadap tata kelola air. Dorongan kesadaran lingkungan yang baik, sangat penting dalam praktik tata kelola. Fenomena kelangkaan air terutama untuk industri dapat menghambat laju usaha. Terutama terkait kinerja perusahaan secara berkelanjutan. Studi ini bertujuan untuk memberikan dukungan empiris akan model pengukuran baru dalam upaya meningkatkan keberlanjutan kinerja perusahaan, dengan mempertimbangkan kesadaran akan pengelolaan air dan lingkungan area kerja. 100 responden diambil dengan metode purposive sampling yang mewakili 20 perusahaan manufaktur. Penelitian ini menjelaskan tentang analisis water awareness terhadap kinerja perusahaan. Hasil menunjukkan dukungan atas aspek kesadaran tata kelola air terhadap upaya peningkatan kinerja perusahaan secara berkelanjutan pada perusahaan manufaktur di Indonesia.]]>
