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Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
Published by Akademi Akuntansi YKPN Yogyakarta
ISSN : 14108224     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Wahana merupakan Jurnal Ekonomi, Manajemen dan Akuntansi yang diterbitkan oleh Akademi Akuntansi Yayasan Keluarga Pahlawan Negara sebagai media untuk mengkaji berbagai fenomena atau permasalahan maupun hasil penelitian yang berhubungan dengan Ilmu Ekonomi, Manajemen dan Akuntansi dalam arti luas. Jurnal WAHANA terbit setahun 2 kali, setiap bulan Februari dan Agustus.
Arjuna Subject : -
Articles 5 Documents
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Search results for , issue "Vol 19, No 1 (2016)" : 5 Documents clear
PERBEDAAN INDEPENDENSI AUDITOR TERKAIT TENUR AUDIT Hari Kusuma Satria Negara
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 1 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.828 KB) | DOI: 10.35591/wahana.v19i1.114

Abstract

This study examines whether there are differences in the level of auditor independence related to the restriction tenure audit by the government. Law No 5 of 2011 on Public Accountants providing audit tenure limit for an audit partner of three years and a maximum of six years for public accounting firm in a row and each public accounting firm. Code of Conduct auditor mentions some of the threats that may affect the independence of the auditor, namely: self-interest threats, self threats, advocacy threats, family threats, and intimidation threats. This study obtained questionnaire data from the Public Accounting Firm Partner in several major cities in Indonesia. Research using the Mann Whitney test with the test results showed no significant differences in auditor independence, but independence of the auditor's legal defense related threats that shows there is a difference between long-term audit tenur tenur short-term audit.  Keywords: Tenure audit, auditor independence.
PERSEPSI MAHASISWA AA YKPN TERHADAP BANK SYARIAH Evi Grediani
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 1 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.459 KB) | DOI: 10.35591/wahana.v19i1.115

Abstract

This research aims to find out the perception of accounting students to Syariah Banking. The subject in this research is a student of YKPN Accounting Academy, Yogyakarta. One Hundred subjects participated in the quesionaire survey. Subjects are randomly assign. Analysis unit was students who had the use of syariah banking and methods of data analysis was validity analysis, reability analysis and regression analysis. The results show the following that the accounting students of YKPN Academy had good (positive) perception to Syariah Banking. Key words: Syariah Banking, Perception
PENGARUH KUALITAS SITUS WEB PERSEPSIAN DAN KONTROL PERILAKU PERSEPSIAN TERHADAP NIAT DAN AKTIVITAS BELANJA ONLINE: RISIKO PERSEPSIAN DAN KEPERCAYAAN SEBAGAI MEDIASI Christian Daniel Manu
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 1 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.568 KB) | DOI: 10.35591/wahana.v19i1.111

Abstract

Website has been online business environment that makes transactions is easy to completed. The quality of the website should be a concern for companies that do business online. Individuals who shop online have the expectation that the quality of the website must be trusted and able to reduce individual risk perception in the transaction. Individual's ability to performon line transactions through the use of web-based technologies have also been developed. The theory of planned behavior and technology acceptance model used as basic theories in the proposed development of a model for measuring the activity of online shopping. A total of six constructs used in this research model. Constructs of online shopping is expected to be affected by intention to shopping and self-efficacy. Then, construct intention to shopping is predicted to be affected by website quality, trust, and perceived risk. The 729 data obtained through an online survey was used to test the model by using a statistical tool structural equation modeling (SEM). The findings of this study indicate that the developed model is marginal fit to explain the influence of website quality and perceived behavioral control on intentions and activities of online shopping, with the perceived risk and trust as a mediator. Development of website features and strategies to develop the self-efficacy of individuals is the implications of this research. Keywords: Theory of Planned Behavior, Technology Acceptance Model, Website Quality, SelfEfficacy, Trust, Perceived Risk, Intention, Online Shopping.
PENGARUH TAX PLANNING TERHADAP RETURN SAHAM YANG DIMODERASI OLEH KONSERVATISMA AKUNTANSI DENGAN VARIABEL KONTROL UKURAN PERUSAHAAN Wisnu Haryo Pramudya
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 1 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.024 KB) | DOI: 10.35591/wahana.v19i1.112

Abstract

The purpose of this study was to examine the effect of tax planning on stock returns and test the accounting conservatism as a firm's control structur to moderating influence tax planning on stock returns. In this study, the independent variable is the tax planning and the dependent variable is stock returns. The moderation variable accounting conservatism with variable control the size of the company. This study uses MRA (Moderated Regression Analysis). MRA is a form of regression which is designed essentially to define the relationship between two variables that are influenced by a third variable/moderator, the regression equation contains elements or multiplicative interaction between two or more independent variables. The study population was all real estate companies and contractors listed on the Indonesia Stock Exchange ( BEI ) from 2008-2012. The sampling method used is the purposive sampling. Before performing regression analysis, has performed classical assumption and all the assumptions of classical test is met, then the results of the regression analysis as follows: (1) The results of regression analysis showed that the effect of tax planning on stock returns and the effect is a positive influence. (2) The test results provide empirical evidence that the interaction between accounting conservatism applied by the company with the Tax Planning positive and significant impact on stock returns. From the results of the regression analysis it can be concluded that the first hypothesis (H1) and the second hypothesis (H2) in accordance with the formulation of acceptable statistical researchers. Key Word: tax planning, return saham dan konservatisma akuntansi
PERANAN MODERASI FAKTOR EKSTERNAL DALAM HUBUNGAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL DENGAN KUALITAS INFORMASI LAPORAN KEUANGAN Nafi' Inayati Zahro
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 1 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.031 KB) | DOI: 10.35591/wahana.v19i1.113

Abstract

This study aims to analyze accounting information system and internal control system to the state and local government financial statement quality, also examine the accounting information system and internal control system to the state and local government financial statement quality are more significant if external factors are input as a moderation variabel. The sampel of this research are taken by purposive sampling, the respondents are staff on the unit of work of the office of financial management and assets (DPKAD) and office of the revenue and the financial management area (DPPKD) of the regency at Patieks-residence. The hyphothesis are examine by Moderated Regression Analysis (MRA). The result of this research show that there are effect of the accounting information system and internal control system on the state and local government financial statement quality, but the external factors fail as a moderated variable. Key words: accounting, information, statement, control, system

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