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Wahana Riset Akuntansi
Published by Universitas Negeri Padang
ISSN : 23384786     EISSN : 26560348     DOI : https://doi.org/10.24036/wra.v7i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Wahana Riset Akuntansi (WRA) menerima artikel ilmiah hasil penelitian dari akademisi maupun praktisi akuntansi. Topik-topik penelitian yang dimuat dalam jurnal ini meliputi: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Auditing 5. Perpajakan 6. Sistem informasi akuntansi 7. Pendidikan akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol 1, No 2 (2013)" : 7 Documents clear
Pengaruh Konservatisme Akuntansi Terhadap Penilaian Ekuitas Dengan Good Corporate Governance Sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di PT BEI) Yona Efri Yenti; Efrizal Syofyan
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (998.748 KB) | DOI: 10.24036/wra.v1i2.2638

Abstract

The aim of this study is to examine and analyze the effect of: 1) Accounting Conservatism to Equity Assessment, 2) Ownership of the relationship conservatism managerial ownership accounting by the equity valuation, 3) Number of Board Commissar of Commissioners of the relationship between accounting conservatism with the company's equity valuation Manufacturing Company Registered in PT Indonesia Stock Exchange. The population of this research is all the manufacturing companies listed on the Indonesia Stock Exchange 2006-2010. The results shows that: 1) no effect on accounting conservatism equity valuation company with a level Sig. 0303> 0.05 and a coefficient (β) 0:51 then H1 is rejected, 2) Managerial Ownership is not a moderation variable that can interact accounting conservatism relationship with the company's equity valuation to the level of Sig. 0064> 0.05 and a coefficient (β) -0139 then H2 is rejected, 3) Number of Board Commissar is a moderation variable that can interact accounting conservatism relationship with the company's equity valuation to the level of Sig. 0001 <0.05 and a coefficient (β) then H3 0372 acceptable. Suggestions to the same study, the sample should be broaden not only on one type of industry, but also all the variables of Good Corporate Governance suspected to be moderation variable Keywords : Equity assessment, accounting conservatism, managerial ownership, number of board commissar.
Pengaruh Profitabilitas, OCF, dan EVA Terhadap Return Saham Perusahaan Manufaktur Yang Terdaftar Di BEI Marvina Rosa; Erly Mulyani
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.693 KB) | DOI: 10.24036/wra.v1i2.2639

Abstract

This study aims to examine and discover the extent of empirical evidence:1)the effect of profitability on stock return, 2)Effect of operating cash flow to stock return,3)the effect of economic value added to stock return. This study classified the causative research. The population in this study is  manufacturing company listed on the Indonesia Stock Exchange in 2008 until 2010. This study use purposive sampling method and eligible sample much as 52 companies. The analysis used is multiple linear regression and t-test to see the effect of profitability, OCF and EVA to stock return. The test results indicate that:1)profitability had no significant effect positively to stock returns, value of the significance 0,478>α0.05, and β-value 0.083 (H1 rejected).2)operating cash flow had no significant positively to stock returns, value of the significance 0,148>α0.05 and β value -0.150 (H2 rejected).3)economic value added had no significant positively to stock returns, value of the significance 0039<α0.05, but the β-value -0.228(H3 rejected). In this study suggested:1)For investors who want to invest in the stock market, especially in manufacturing companies should also consider other factors such as market sentiment and macro varaibel. 2)For further research can add other variables that might impact on stock returns, such as business risk, market risk, company size, inflation and other macro varaibel. Keywords : ROA, operating cash flow, economic value added, return
Pengaruh Informasi Laba, Kebijakan Dividen Dan Profitabilitas Terhadap Harga Saham Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Rhandhy Ichsan; Salma Taqwa
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.385 KB) | DOI: 10.24036/wra.v1i2.2640

Abstract

This study aims to examine the effect of earnings information as measured by earnings per share, dividend policy as measured by the dividend per share, and profitability as measured by return on equity to the stock price (cumulative abnormal returns) in listed companies on the Indonesia Stock Exchange (IDX). The population in this study is all companies listed on the Stock Exchange (IDX) in 2008 until 2010, while the sample is determined by the purposive sampling method to obtain a sample of 36 companies. Based on the results of multiple regression analysis with a significance level of 5%, the results of the study was concluded as follow: (1) earnings per share had a positive and significant effect on stock prices (2) the dividend per share had no effect on stock prices (3) return on equity did not affect the price shares in listed companies of the Indonesia Stock Exchange Keywords: earnings information, dividend policy, profitability, stock price
Pengaruh Asimetri Informasi, Kualitas Audit, Dan Struktur Kepemilikan Terhadap Manajemen Laba Arri Wiryadi; Nurzi Sebrina
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.007 KB) | DOI: 10.24036/wra.v1i2.2577

Abstract

The objectives of the research are to find out empirical evidence of the effect of information assymetry, audit quality, managerial ownership and institutional ownership on earnings management. Information assymetry, were measured by bid-ask spreads and audit quality, were measured by dummy variable of big-four audit firm. Managerial ownership, were measured by managerial ownership percentage, and institutional ownership, were measured by institutional ownership percentage.  The target population was listed companies in the manufacturing sector at the Indonesia Stock Exchange. The sample determined based on purposive sampling methods. There were 36 companies meeting the criteria. Data analysis was carried out in term time series-cross section covering financial report during 2007 and 2010. The research hypotheses were tested using multiple regression analysis. The result of this research show that: (1) information assymetry, had no influence on earnings management, (2) audit quality, had no influence on earnings management, (3) managerial ownership, had no influence on earnings management, and (4) institutional ownership, had no influence on earnings management. Keywords: Earnings Management, Information Assymetry, Audit Quality, Managerial Ownership, Institusional Ownership.
Pengaruh Pengendalian Internal, Ketaaatan pada Aturan Akuntansi dan Kecenderungan Kecurangan Terhadap Perilaku Tidak Etis Vani Adelin; Eka Fauzihardani
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.401 KB) | DOI: 10.24036/wra.v1i2.2641

Abstract

The aims of this research to examine the influence of internal control effectivity, compliance to accounting rules, and unethical behavior on tendency of accounting fraud. Populations of this research are BUMN companies in Padang city.Data was obtained from  directors and accounting staff, by survey- questionnaire method. Statistical analysis used Multiple Regression Analysis. The  result shows: 1) internal control effectiveness has negative effect on tendency of accounting fraud (supporting H1), 2) compliance to accounting rules has negative effect on tendency of fraud accounting (supporting H2), 3) unethical behavior has positive effect on tendency of fraud accounting (supporting H3). The results of the research indicates that internal control effectivitiy, and compliance to accounting rules would be able to reduce the tendency of accounting fraud, while unethical behavior increase the tendency of accounting fraud. Kewwords: Internal Control, to Accounting Rules, Unethical Behavior, Tendency of accounting Fraud
Pengaruh Pengetahuan Dewan Tentang Anggaran Terhadap Pengawasan Keuangan Daerah Dengan Akuntabilitas Publik Sebagai Variabel Pemoderasi Trini Wulandari; Deviani Deviani
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.631 KB) | DOI: 10.24036/wra.v1i2.2637

Abstract

This research examines the influence of regional representative board knowledge to the regional finance control with public accountability as moderating variabel. Population in this research is Regional Representatives Board of Regency and City in West Sumatera province. Samples selection by purposive sampling participated by 297 respondents. The data collecting technique used in this research in by giving questionnaires to the Budget Section of the Regional Representatives Board of Regency and City in West Sumatera province. The analysis methode used in this research is moderated regression analysis. The result of this research concludes that the regional representatives board knowledged toward budget gives positives and significant effect to the regional financial control. While public accountability has no positive and significant effect to the relation between the board knowledged on budget and the regional financial control. Keywords: regional representative board, public accountability, regional finance, board knowledge
Pengaruh Tanggung Jawab Profesi, Independensi, Integritas, Objektivitas, Dan Kompetensi Terhadap Etika Auditor Charoline Cheisviyanny; Lili Anita
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.57 KB) | DOI: 10.24036/wra.v1i2.2642

Abstract

The research aims to know the effect of professional responsibility, independency, integrity, objectivity, and competency to auditor’s ethic. The population of the research was the auditors in Public Accountant Office in Padang. The sample was chosen by total sampling method. The data was collected by questioners and analyzed by double regression analysis. The result show: 1) Professional responsibility positive significantly effect to auditor’s ethic. 2) Independency does not positive significantly effect to auditor’s ethic. 3) Integrity does not positive significantly effect to auditor’s ethic. 4) Objectivity positive significantly effect to auditor’s ethic. 5) Competency does not positive significantly effect to auditor’s ethic. Keywords: auditor’s ethic, proffesional responsibility, independency, integrity, objectivity, competency

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