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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 10, No 1 (2022)" : 7 Documents clear
Pengaruh Internal Governance terhadap Manajemen Laba Aktivitas Rill dengan Kepemilikan Institusional sebagai Variabel Pemoderasi Carolyn Lukita
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.115276

Abstract

This study examines the effect of good corporate governance (GCG) on real earnings management. This study uses internal governance variables that have not been studied much related to GCG variables, internal governance is the check and balance process from subordinate executives (KSE), namely managers who are one level below the CEO. The sample in this study was taken from all sectors listed on the IDX in 2017-2019. This study also uses institutional ownership as a moderating variable. The results show that internal governance has a negative effect on real earnings management. Institutional ownership has also been shown to moderate the effect The results of this study provide a new suggestion regarding how to mitigate real earnings management actions by stakeholders.Keywords: Internal Governanace, Real earnings managemen, Abnormal Discretioner, Institutional ownership.
Video Animasi Sebagai Variasi Media Pembelajaran Mata Kuliah Akuntansi Manajemen Rosy Aprieza Puspita Zandra; Apit Miharso; Dyah Metha Nurfitriasih
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.114589

Abstract

This study intends to explore information about the effectiveness of using animated videos in encouraging increased understanding and student learning outcomes. The research method chosen is Quasi Experimental research, with the design of the Nonequivalent Control Group Design for a number of 60 students who are taking Management Accounting courses at the State Polytechnic of Malang. The study of effectiveness measured through the results of pre-test, post-test and student perception questionnaires showed that animated video media was quite effective in improving student learning outcomes by becoming an intermediary factor in learning by presenting ease, attractiveness, clarity. messages, increasing the variety and quality of learning. This finding is expected to contribute to providing insight into alternative accounting learning tools packaged in a more coomunicative, innovative and interactive form, especially to support the independent learning process. Keywords: learning media, animated videos, commucation, effectiveness, gain score.
Faktor Determinasi Kualitas Audit Dzikri Fahruroji; Charoline Cheisviyanny; Dovi Septiari
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.114220

Abstract

Sustainability Reporting: Quality and Value Relevance Nurzi Sebrina; Suhairi Suhairi; Suhanda Suhanda
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.117304

Abstract

This study examines the quality of sustainability reporting of public companies listed on the Indonesia Stock Exchange and analyses the incremental value of sustainable reporting information (non-financial) on the value relevance of financial information. The research was conducted on the sustainability reporting of companies listed on the Indonesia Stock Exchange and from 713 listed companies, and by purposive sampling, a sample of 80 companies was obtained. Research on the quality of sustainability reports is carried out on reports published from 2016 to 2019. As for value relevance, it is carried out on sustainability reports published from 2016 to 2018. The significance of the value of information is investigated using the multiple regression method, modified Ohlson's (1995) model, while the quality of sustainability reporting is investigated using content analysis.  The study shows that the quality of sustainability reporting is still low, determined by the disclosure index and the level of reliability. The quality of sustainability reporting and information on economic, environmental, social topics (except governance) is relevant for stakeholders. Thus, the research results related to the overall quality of sustainability reporting and the topics of sustainable performance are consistent with the value-enhancing theory in the context of the shared value concept. However, the sustainability report does not have a positive incremental value to the value relevance of financial information on companies listed on the Indonesia Stock Exchange. Investors should consider long-term sustainability rather than short-term financial performance. The findings can also be useful for policymakers when issuing rules for sustainable reporting because the results show that transparency is a relevant valueKeywords:  Sustainability reporting, the value relevance of sustainability reporting information
Analisis Indikator Laporan Berkelanjutan Universitas Dyah Erina; Sri Pujiningsih
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.116582

Abstract

Universitas Negeri Malang (UM)'s commitment to sustainable development is contained in the campus green policy. However, UM’s have not yet presented a sustainability report that can be accessed by stakeholders. Therefore, this study aims to identify indicators of the sustainability report of UM’s based on the Global Reporting Initiative (GRI), the Campus Sustainability Assessment Instrument (IPKK) and UI green metric. This research uses a case study strategy and content analysis. The research data were obtained from the UM website, reports and documents related to the research theme. The results showed that the profile of the UM's sustainability report was 21% of the 53 aspects in the GRI indicator, 20% of the twenty aspects of the IPKK, and ranked 615 internationally and 48 nationally from the UI Green Metric.Keywords: GRI, Sustainability, higher education
Analisa Usaha Yayasan Mengimplementasikan Akuntansi Ade Palupi
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.116885

Abstract

The study analyzed how the foundation strives and struggles to apply accounting in accordance with standards so that it can properly compile financial statements. The purpose of this research is to improve the nonprofit accounting literature and assist the foundation in accelerating its capabilities in the field of accounting. This study applies case studies as a research method to construct by using Bourdieu's theory of practice as a theoretical framework. Data is obtained from documentation and interviews from two foundations as case studies. The results of this research it believes that the foundation's accounting pratice in Indonesia is an accounting field. The field forces the yayasan to keep fighting and compete in acquiring the types of capital such as economic, cultural and social to execute accounting practices. This research finds that social capital is the capital most relied upon by foundations in order to master accounting skills. In addition, the habitus agent of change of the foundation plays an important role in the implementation of accounting in the foundation.  Accounting can be classified as symbolic power because it forces the foundation to comply through legislation and regulations legitimized by the government. On the other hand, the Foundation has stakes of amanah and professional values in maintaining its position in front of the general public. Keywords: Nonprofit Accounting, Foundation Accounting, Foundation, Bourdieu
Pengaruh Pajak Penghasilan Badan, Ukuran Perusahaan, Tax Haven Country, dan Kualitas Audit terhadap Agresivitas Transfer Jessica Gracia; Amelia Sandra
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.116696

Abstract

This study aims to examine the factors that can influence transfer pricing aggressiveness such as corporate income tax, firm size, tax haven country, and audit quality. The object in this study are 108 manufacturing companies listed on the Indonesia Stock Exchange throughout 2016-2018. The technique used in data analysing were descriptive analysis, pooling test, classic assumption test, and multiple linear regression analysis. The F-test result indicates that corporate income tax, firm size, tax haven country, and audit quality simultaneously affect to transfer pricing aggressiveness. From the result of the t-test of this study concluded that corporate income tax has no effect on transfer pricing aggressiveness in a positive direction. Firm size has no effect on transfer pricing aggressiveness in a negative direction.  Meanwhile, tax haven country variable has negative effect on transfer pricing aggressiveness. While, audit quality has positive effect on transfer pricing aggressiveness.Keywords: Transfer Pricing, Corporate Income Tax, Firm Size, Tax Haven Country, Audit Quality.

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