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Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi

wahana
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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 206 Documents

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DAMPAK INFLASI TERHADAP INFORMASI LABA: KASUS GREEN INVESTMENT Ihda Arifin Faiz; Herman Legowo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 2 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study examines the impact of inflation on the usefulness of income considering market response. It’s proven that market responseon the usefulness of income information were affected income persistence, beta, corporate structure, income quality, growth opportunities, and informativeness of price, but there is no empirical evidence from inflation. Inflation is one factor that affects to decision making bias. MSCI global islamic indices was used as sample of green investment with range observation 2007 to 2014. The results of this study indicate that inflation has not affected on the usefulness of income in green investment corporation. Accordingly, market still considering nominal profit and managerial performance than economics aspect. Keywords: inflation, green investment, income information

PERBANDINGAN KUALITAS LABA PERUSAHAAN ANTARA PENERAPAN STANDAR AKUNTANSI DOMESTIK DENGAN STANDAR AKUNTANSI INTERNASIONAL Ani Sri Murwani Kumara Kapti
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 1 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

International Accounting Standard have purpose for increasing comparability of financial statement in the world. International Accounting standard also expected have ability to increasing accounting information quality that announce from company. This research examine the changes of earnings information quality between domestics accounting standard and International accounting standard. The changes of earnings quality determine with using ERC (Earning Response Coefficient). ERC that used in this research is ERC with Return Model. The coefficient in regression model that used to calculate ERC with domestic accounting standard compared with international accounting standard. That way used to evaluate usefulness International accounting standard.Based on gathering data in banking companies, we have 18 companies that used in this research. We have result that R Squared (coefficient determination) increase on the company after implemented international standard. R Squared that result from using international standard (0,037) higher than R Squared that result from using Domestic standard (0,020). That means the result show that under international standard the response of announcement of earnings more highly to increasing the capital gain. Unfornutelly, the regression coefficient decrease under international standard from 2.502 to 1.702 but the level of significancy increase, but still insignificant. Keywords: Accounting Standard Domestic, Accounting International Standard,Earnings Quality, ERC, Coefficient in Rregression Model, Banking Companies.

PENGARUH CSR DISCLOSURE, KESEMPATAN BERTUMBUH DAN RISIKO KEGAGALAN PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT Lely Indriaty; Della Tania
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 2 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

The aims of this research are to know the influence of CSR disclosure, growth opportunities and default risk to earnings response coefficient in the manufacturing company of pharmaceutical sub sector listed on the Indonesia Stock Exchange period 2010-2015. This research belongs to quantitative research. Sample collection technique used purposive sampling. Using purposive sampling technique, 6 companies is used as research sample. The analysis method of this research used multiple linear regression analysis. The results showed that: (1) CSR disclosure has positive and significant influence to earnings response coefficient (sig t 0.0002 < 0.05), (2) Growth opportunities has positive and significant influence to earnings response coefficient (sig t 0.0169 < 0.05), (3) Default risk has negative and significant influence to earnings response coefficient (sig t 0.0045 < 0.05). Simultaneously, CSR disclosure, growth opportunities, and default risk has significant influence to earnings response coefficient (sig f 0.000000 < 0.05).

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Budhi Purwantoro Jati
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 1 (2019)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Tujuan penelitian ini adalah untuk memperoleh bukti empiris tentang pengaruh implementasi Standar Akuntansi Pemerintahan (SAP) Berbasis Akrual terhadap kualitas laporan keuangan pemerintah daerah (LKPD) di Indonesia. Pengujian dilakukan dengan membandingkan kualitas laporan keuangan pemerintah daerah sebelum dan setelah penerapan Standar Akuntansi Pemerintahan Berbasis Akrual. Penelitian ini menghipotesiskan bahwa terjadi peningkatan kualitas informasi laporan keuangan pemerintah daerah setelah penerapan Standar Akuntansi Pemerintahan Berbasis Akrual. Peningkatan kualitas laporan keuangan dilihat dari peningkatan nilai Opini Badan Pemeriksa Keuangan atas laporan keuangan pemerintah daerah. Populasi dalam penelitian ini meliputi seluruh pemerintah daerah bak pemerintah provinsi maupun pemerintah kabupaten/kota di Indonesia pada tahun 2012-2017. Penentuan sampel dilakukan dengan metode purposive sampling. Total sampel yang digunakan adalah 524 pemerintah daerah. Metode analisis yang digunakan adalah analisis regresi linier sederhana dan ujibeda rata-rata sampel berhubungan. Pengujian hipotesis pengaruh penerapan SAP Berbasis Akrual terhadap kualitas LKPD dilakukan menggunakan koefisien regresi (beta) dari penerapan SAP Berbasis Akrual. Adapun pengujian hipotesis peningkaan kualitas laporan keuangan pemerintah daerah dilakukan menggunakan uji beda rata-rata Opini BPK. Hasil analisis menunjukan bahwa secara signifikan penerapan SAP Berbasis Akrual berpengaruh terhadap kualitas LKPD. Selanjutnya, hasil penelitian menunjukkan terjadinya peningkatan kualitas LKPD setelah penerapan SAP Berbasis Akrual. Hal ini dibuktikan dengan signifikannya beta penerapan SAP Berbasis Akrual dan meningkatnya rata-rata Opini BPK sebagai proksi dari kualitas LKPD setelah penerapan SAP Berbasis Akrual. Kata Kunci: SAP Berbasis Akrual, LKPD.

PENYESUAIAN PAJAK/FISKAL TERHADAP LAPORAN LABA-RUGI KOMERSIAL Narko .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 2 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Setiap akhir tahun wajib pajak badan selalu harus menyampaikan Surat Pemberitahuan Tahunan Pajak Penghasilan Badan (SPT PPh Badan). Informasi yang menjadi dasar pembuatan SPT PPh Badan utamanya adalah Laporan Laba-Rugi Perusahaan yang dalam bahasa pajak sering disebut Laporan Laba-Rugi Komersial. Informasi dalam Laporan Laba-Rugi Komersial tidak serta merta digunakan untuk menghitung pajak yang terutang karena terdapat beberapa perbedaan antara akuntansi dan pajak. Perbedaan dapat terjadi pada unsur penghasilan maupun beban. Apabila terjadi perbedaan, maka pihak pajak mensyaratkan untuk dibuat penyesuaianpajak/penyesuaian fiskal. Penyesuaian fiskal dapat berupa penyesuaian fiskal positif atau negatif. Setelah semua penyesuaian dibuat barulah laba kena pajak dan pajak badan dapat ditentukan.Kata kunci: Laba komersial, penyesuaian fiskal positif, penyesuaian fiskal negatif, penghasilan kena pajak, dan pajak penghasilan badan.

FAKTOR FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERBANKAN Rani Eka Diansari; Sheftyka Rispin
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 1 (2019)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study aims to determine the effect of firm size on human resource accounting disclosure, the effect of profitability on human resource accounting disclosure and the effect of company age on human resources accounting disclosure. The population of this study are banking companies listed on the Indonesia Stock Exchange in 2015-2017 with a sample of 120 samples. The sampling technique uses purposive sampling method. The data used is secondery data. Analytical technique used are descriptive statistical analysis, classical assumption test, multiple linear regression, F test, t test and R2 test. The result of the study concluded that 1.) the value of the company sixe was 2,870 and a significance value of 0,005. This proves that the size of company has a significant positive effect on human resource accounting disclosure, 2.) the profitability value is -0,585 and the significance value is 0,560. This proves that profitability has a negative effect not significant on human resource accounting disclosure and 3.) the value of the company age is 1,616 and the significance value is 0,109. This proves that the age company has no significant positive effect on human resource accounting disclosure. Keywords: company size, profitability, company age, human resource accounting disclosure

EKSISTENSI POLA ELLIOT+T WAVE PADA INDEKS HARGA SAHAM GABUNGAN (IHSG) DI BURSA EFEK INDONESIA Adi Prabhata
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 2 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Penelitian ini dimaksudkan untuk mengkaji apakah Pola Elliot Wave dapat diterapkan di Bursa Efek Indonesia. Apabila terbukti bahwa pola ini benar-benar eksis, maka para investor di bursa efek Indonesia dapat memanfaatkan metode ini sebagai salah satu “arsenal”-nya dalam melakukan analisis investasi. Hasil penelitian menunjukkan bahwa Pola Eliott Wave terbukti benar-benar eksis di Indeks Harga Saham Gabungan (IHSG). Pola pertama muncul pada tanggal 21 Januari 2011 dan berakhir pada tanggal 26 Oktober 2011, sedangkan pola kedua belum selesai karena baru sampai pada gelombang uptrend dari titik A mengarah ke titik B. Oleh karenanya penggunaan analisis teknikal dengan metode Eliott Wave layak untuk digunakan sebagai salah satu alat analisis jual-beli saham. Keywords: Elliott Wave, analisis teknikal, Indeks Harga Saham Gabungan

PERSYARATAN KECUKUPAN MODAL MINIMUM DAN PERILAKU BANK DI INDONESIA Maromi Merlin Mbate
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 1 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study aims to analyze the impact of bank capital requirements in Indonesia where credit and capital crunch. In investigating the impact of bank capital requirements, we set up a simple model of the banking firm as well as having possible effects on the economy. In this study, change of deposits and change of loan were included as the dependent variable and capital requirements as the independent variable while logarithm of total assets, Certificates of Bank Indonesia (SBI) and growth of GDP as the control variable. In estimation, we use annually panel data of all the banks conventional period 2002-2206 while number of samples was 372 banksyears. Based on our econometric tests, we choose the Fixed Effect panel regression model because the bank specific characteristics are found to be different. The results of this study indicated that regulatory capital takes part in the change of Indonesia banks behaviour. The main finding of this study, firstly from the liabilities side of banks is that there was a strong positive relationship between bank capital and growth rate of deposits, where the impact of change in capital is smaller for well-capitalised banks than for poor-capitalised banks. Secondly, with regards to bank lending, it was shown that credit crunch was less apparent in the aftermath of change in capital regulatory in Indonesia. Thus, this study supported of capital crunch. Keywords: Capital Adequacy Ratio, Deposits, Loans, Capital Crunch

THE FAILURE OF INTERNAL GOVERNANCE: BOARD PROPERTIES AND EARNINGS INFORMATIVENESS IN INDONESIA Muhammad Agung Prabowo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 2 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

I test the relationship between board properties and earnings informativeness in Indonesian setting. The limited attention from governance research on this issue motivates the study. The underlying conceptual framework and empirical prediction regarding the impact of properties on informativeness hinges upon agency theory. Using a sample of Indonesian listed companies, I predict that education background of directors affect discretionary accruals and earnings response coefficient. However, the study fails to provide empirical confirmation to the prediction. The background is insignificantly related to earnings informativeness and that results are robust across measure. I suspect that the results are driven by the lack of institusional development. Yet, given the shortcoming of the paper, a due care is required in interpreting the findings. Keywords: board properties, earnings informativeness, agency theory

KONFLIK KEHARUSAN AKUNTABILITAS DAN KINERJA KERJA NGO DI INDONESIA M. Yudhika Elrifi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 2 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This research investigated the impact of konflik keharusan akuntabilitasin public setor organization, especially for Non Govermental Organization (NGO). Its provided empirical evidence on the impact factors determined the konflik keharusan akuntabilitasof work performance NGOs accountability actor in Indonesia. The objectives of research is to identify different types of accountability requirements with quantitative data and to determine that the competing pressures of accountability affect NGO’s perceived work performance. The results showed that work performance NGO’s accountability actor in Indonesia partly influenced by a negative perceived work context that is workload and job tension. Keywords: competing accountability requirement, competing accountability, NGO, work performance

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Contact Name
Supardi

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maspard28@gmail.com

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Journal Mail Official
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Location
Kab. sleman,

Daerah istimewa yogyakarta

INDONESIA