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Henri Agustin
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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 8 Documents
 1 
Search results for , issue "Vol 10, No 2 (2022)" : 8 Documents clear
Analisis Pengaruh Peran Dewan dan Tanggung Jawab Sosial Perusahaan terhadap Kinerja Perusahaan yang Tercatat di BEI Meily Juliani; Naida Aisyah Alima
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.119114

Abstract

The purpose of this study is to empirically examine the effect of corporate boards and corporate social responsibility on company performance. The sample data used are 52 company names and meet the predetermined characteristics, namely companies that have sustainability reports with the GRI index totaling 91 items and have been listed on the Indonesia Stock Exchange (IDX) for 5 years, from 2017 to 2021. The research method is using the purposive sampling method with SPSS and Eviews 10 application programs. Based on the findings of the observational data, it was found that the diversity of the board of directors and leverage had a significant negative effect on company performance through ROA and EPS measurements. In addition, the size of the board of directors also has a significant negative relationship with company performance through ROE measurement. Then, for other variables such as corporate social responsibility (CSR), company board size, company board independence and company size have the same effect, namely there is no significant effect on company performance.Keywords: Corporate Board, Corporate Social Responbility, Firm Performance
Studi Empiris Determinan Nilai Perusahaan di Indonesia Rifka Shaharudin; Abriyani Puspaningsih
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.118649

Abstract

The aims of this study were to find some factors that effect to firm value. The objective of this study is to prove the indirect effect of Good Corporate Governance which is proporated by Audit Committee, Board Of Directors and Board Independen Commissioner. This study takes sample from 11 companies in the food and beverages sub sector at the Indonesia Stock Exchange, which were listed from 2013-2017. Sampling method in this study used purposive sampling. The method of analysis in this research used multiple regression. The results of this study show that audit committee, board Independen Commissioner, profitability, and firm growth had positive significant influence to firm value. Meanwhile, debt policy and board of directors had negative significant influence to firm value. Firm Size on the other hand had not significant influence to firm value. The contribution of this research is: Keywords: GCC, Debt Policy, Firm Size, Firm Value
Potensi Pendapatan Retribusi Parkir Dari Sudut Pandang Juru Parkir Liar (Studi Kasus di Kecamatan Padang Timur) Muhammad Arif Fikrian; Charolie Cheisviyanny; Vita Fitria Sari
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.114806

Abstract

This research is based on the phenomenon of a large retribution loss in the city of Padang. The purpose of this study is to calculate the potential levies and excavations that are felt as parking attendants from parking activities in the Padang Timur District, Padang City. This research is an descriptive-exploratory research. Data was collected by means of interviews, observation and documentation (triangulation). The sample in this study is a parking attendant who is in the District of East Padang. The results of this study found that (1) East Padang Subdistrict has a large potential for parking fees (2) The deposit system that applies in East Padang District is still unfair for parking attendants.Keywords: parking attendant, parking attendant justice, parking activity management, parking retribution potential
Determinan Penghindaran Pajak di Masa Pandemi Covid-19: Studi Empiris Perusahaan Jasa Keuangan dan Asuransi Isti Anah; Amir Hidayatulloh
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.119235

Abstract

This study aims to analyze the factors that influence tax avoidance during the COVID-19 pandemic, especially in financial services and insurance companies. The population of this study are companies listed on the Indonesia Stock Exchange. The research sample is the financial services and insurance sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling. The data used in this study amounted to 61 data. The data analysis of this research used multiple linear regression analysis. This study obtained the results that tax avoidance in financial services and insurance companies is influenced by profitability. However, it is not affected by leverage, firm size, and institutional ownership.Keywords: Tax Avoidance, Profitability, Leverage, Firm Size, Institutional Ownership
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT INVESTOR PEMULA UNTUK BERINVESTASI DI PASAR MODAL PADA MASA PANDEMI COVID-19 Iqbal Driantama; Kartika Kartika; Oktaviani Ari Wardhaningrum
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.118224

Abstract

Investments in the capital market are starting to be in demand, especially during the COVID-19 pandemic. This is evidenced by the increasing number of investors due to the fact that during the COVID-19 pandemic, people have a desire to make profits in the midst of demands to reduce activities outside the home. This study aims to determine the effect of perceived returns, perceived risk, knowledge, and technological progress on the investment interest of novice investors at the Faculty of Economics and Business, University of Jember during the covid-19 pandemic. This type of research is quantitative research. The population of this research is the students of the Faculty of Economics and Business, University of Jember who are active in the 2021/2022 academic year. The sampling technique used purposive sampling technique with data collection techniques using a questionnaire. The data obtained from the distribution of the questionnaire is 100 data. The research method used is multiple linear regression analysis. The results of hypothesis testing using the T test prove that the perceived returns, risk perceptions, knowledge, and technological advances have a significant positive effect on the interest of novice investors to invest in the capital market during the COVID-19 pandemic.Keywords: Investment Interest, Perception of Return, Perception of Risk, Knowledge, Technological Advancement
Pengaruh Dewan Komisaris Independen, Komite Audit, dan Kepemilikan Asing Terhadap Green banking Disclosure (Studi Pada Perbankan Di Indonesia Tahun 2017-2021) Aulia Rahmiati; Henri Agustin
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.119805

Abstract

The purpose of this study was to examine the impact of independent commissioners, audit committees, and foreign ownership on the green banking disclosures of Indonesian banks in 2017-2021. The population in this study is banking in Indonesia in 2017-2021 and the sample in this study is 35 banks. The sample in this study was obtained by using purposive sampling method. The method used to assess green banking practices is using content analysis that refers to green banking disclosure indicators. Causality relationship between independent board of commissioners, audit committee, and foreign ownership and disclosure of green banking was tested using multiple linear regression analysis method. This study found that there was a significant effect between the audit committee on green banking disclosure practices in Indonesian banks and did not find any influence between independent commissioners and foreign ownership on green banking disclosure practices.Keyword: Independent Commissioners, Audit Committees, Foreign Ownership, Green banking
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN ON INVESTMENT PADA PERUSAHAAN TAMBANG DI INDONESIA Budi Asmarawati; Andriono Eko Yuniarto; Rahmawati Hanny Yustrianthe
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.119466

Abstract

This study aims to determine the effect of the Current Ratio, Debt Ratio, Debt To Equity Ratio, and Total Assets Turnover on Return On Investment in Mining Companies listed on the IDX for the 2016-2020 period. This research is a causative research. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) as many as 48 companies. While the sample used in this study were 30 companies, the sample selection used a purpose sampling technique. Analysis of the data used is multiple linear regression analysis. The results show that the Current Ratio, Debt Ratio, Debt to Equity Ratio, and Total Asset Turnover have no significant effect on Return On Investment in mining companies listed on the Indonesia Stock Exchange (IDX). ) period 2016-2020.  Keywords: Current Ratio (CR), Debt Ratio (DR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Return On Investment (ROI).
Hubungan Internal Monitoring Mechanism dan Accounting Conservatism dengan Analyst Coverage Sebagai Variabel Moderasi Triana Retnosari; Niluh Putu Dian Rosalina Handayani Narsa
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.116944

Abstract

This study aims to determine the role of analyst coverage as a moderating variable in the relationship between internal monitoring mechanisms and the level of application of accounting conservatism. This research was conducted on a 990 sample of non-financial companies during the 2014-2018 period which was obtained from the official website of the IDX and related companies. Data processing uses the Stata14 application with moderated regression analysis (MRA) testing. The results of this study indicate that two components of internal monitoring mechanisms, namely board size and board independent have a negative relationship with accounting conservatism, while audit committee independent do not have a relationship with accounting conservatism. Furthermore, analyst coverage is proven to be quasi-moderation in the relationship between board size and audit committee independent with the level of accounting conservatism implementation. The relationship model between board independent and accounting conservatism cannot show the moderating role of analyst coverage, and only being an additional independent variable.Keywords: accounting conservatism, analyst coverage, audit committee independent, board independent, board size, monitoring.

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