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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 12, No 2 (2024)" : 7 Documents clear
The Impact of Risk Disclosure Tone and Institutional Ownership on Firm Value Ningrum, Wulan Kesuma; Helmy, Herlina
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.130613

Abstract

Purpose – This study aims to examine the impact of risk disclosure tone and institutional ownership on firm value in manufacturing companies within the food & beverage and chemical subsectors listed on the Indonesia Stock Exchange for the period 2020-2022.Design/methodology/approach – This study is a causal research utilizing a quantitative approach. The population for this research includes all manufacturing companies in the food & beverage and chemical subsectors listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling method employed is purposive sampling.Findings – The results of this study find that the tone of risk disclosure and institutional ownership have no effect on firm value.Originality/value –  This study provides a novel contribution to the literature on the tone of risk disclosure and institutional ownership in relation to firm value. First, it enriches the existing literature on the tone of risk disclosure, which remains limited in emerging markets, particularly in Indonesia, by utilizing a measurement approach that differs from similar studies. Second, this research broadens the examination of institutional ownership, which has been widely studied but has produced diverse results.Research limitations/implications – The results of this study indicate that the tone of risk disclosure and institutional ownership do not affect firm value. The limited generalizability of the sample and research period in this study may provide an opportunity for further research. Future studies could explore a broader range of industries, longer time periods, or different geographic regions to enhance the generalizability of the findings and provide deeper insights into the relationship between these factors and firm value. 
Peran Pemediasi Reputasi Perusahaan pada Pengaruh Intellectual Capital Terhadap Kinerja Bisnis Perusahaan Erniza, Desri; Widiastuty, Erna
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.130740

Abstract

Purpose – This research aims to provide empirical evidence (1) Intellectual capital has a positive and significant effect on company business performance. (2) Intellectual capital has a positive and significant effect on company reputation. (3) Company reputation has a positive and significant effect on the company's business performance. (4) The mediating role of company reputation on the influence of intellectual capital on company business performance.  Design/methodology/approach – The sample in this research is public companies listed on the Indonesia Stock Exchange for the observation period 2013-2023. Sampling was carried out using purposive sampling technique. Based on sampling, 198 companies were obtained with a total of 1.980 company-year observations. The independent variable in this research is intellectual capital which is measured by human capital, structural capital, employee capital, and relational capital. Meanwhile, the dependent variable is company performance which is proxied by ROA and ATO. Next, the mediating variable of company reputation is measured by market capitalization. The data source used in this research is secondary data using Data stream. Hypothesis testing was carried out using STATA version 17.Findings – Based on the results of the analysis, it was found that (1) Intellectual capital has no effect on the company's business performance. (2) Intellectual capital has no effect on the company's reputation. (3) Company reputation has a positive and significant effect on the company's business performance. (4) Company reputation does not mediate the influence of intellectual capital on company business performance.Originality/value – This research contributes to (1) Adding to the results of the literature review by providing empirical evidence on the issue of the influence of intellectual capital on company business performance which is mediated by company reputation. (2) The results of previous research examining the influence of intellectual capital on company business performance have inconclusive results. (3) Research examining the mediating role of corporate reputation on intellectual capital and corporate business performance in the Indonesian context is still limited. (4) Previous research used the intellectual capital variable measured by human capital, structural capital, and employee capital. However, in research measuring intellectual capital, it is not only measured by human capital, structural capital, and employee capital but using relational capital. The relational capital element is related to agents, customers, suppliers, competitors, partners, clients, shareholders, industry associations, communities, governments and networks.Research limitations/implications – The implications of this research are that the research results have limitations (1) this research uses all public companies on the IDX. Future research should consider industry characteristics. (2) the company reputation variable should consider other measures such as the corporate image index (CII).
Dinamika Keahlian dan Gender dalam Komite Audit: Dampaknya pada Manajemen Laba Huda, Misbahul; Sutrisno, Catur Ragil; Prasetiani, Titi Rahayu
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.129007

Abstract

Purpose – The research aimed to identify and assess the impact of two types of expertise—accounting and finance—along with gender in the audit committee on earnings management practices. The control variables included leverage, audit committee size, and company size.Design/methodology/approach – The research focused on 47 banking companies listed on the Indonesia Stock Exchange (IDX). The sample was chosen using purposive sampling based on specific criteria, resulting in the selection of 27 companies. Over the 2017-2021 observation period, 135 data were collected, with 2 outliers being removed, leaving 133 observations for analysis. Partial Least Square (PLS) is used as an analysis tool.Findings – Research conducted proves that expertise has a different influence on earnings management. Accounting skills have a significant positive effect while financial skills have a significant negative effect. Gender within the same committee does not significantly impact earnings management. Testing of the control variables reveals that the size of the audit committee and company size have no effect on earnings management, while leverage shows a significant negative impact.Originality/value –This research offers a new contribution in understanding the role of expertise by distinguishing the influence of accounting expertise and financial expertise. This approach offers a more in-depth understanding of the distinct roles of different expertise and audit committee gender on earnings management, particularly within the banking sector listed on the Indonesia Stock Exchange. Additionally, the study investigates leverage, audit committee size, and firm size as control variables.Research limitations/implications – The research only focuses on banking entities listed on the IDX and the observation period is 5 years. This study shows results that contradict the initial hypothesis regarding accounting expertise and gender, so that further research can examine more deeply about other factors that can influence earnings management. This can serve as a reference for various stakeholders in making more informed decisions regarding corporate governance, particularly concerning the composition and expertise of audit committee members.
Analisis Pengaruh Faktor Penentu Struktur Modal Pada Perusahaan Syariah di Indonesia Wulandari, Refita Tri; Suryani, Ani Wilujeng
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.128384

Abstract

Purpose – This study aims to analyze the factors that determine the capital structure consisting of profitability, asset tangibility, company size, and growth opportunities.Design/methodology/approach – As many as 216 companies listed on the Indonesian Sharia Stock Index (ISSI) from 2011 to 2021 were sampled in this study. Panel data regression analysis with a fixed effect model is used in hypothesis testing.Findings – The results indicate that all factors influence the capital structure, albeit with varying directions. Profitability has a negative effect while asset tangibility, firm size, and growth opportunities have a positive effect on capital structure. The results of this study identify that profitability, asset tangibility, company size, and growth opportunities are aspects that are considered by financial managers in determining capital structure policies.Originality/value – While studies commonly focused on the conventional companies’ capital structure, this study diverges from prior studies by examining the capital structure of companies adhering to sharia principles. This study is unique in the Indonesian setting, and hence, this study contributes to the existing literatures by exploring capital structure determination in the companies applying sharia principles.Research limitations/implications – This study contributes to the financial literature regarding capital structure, with a specific focus on companies that operate with sharia principles. According to the findings of the study, investors are expected to possess a comprehensive understanding of relevant information related to financial ratios including profitability, tangible assets, company size, and growth opportunities before making investment decisions in the capital market. In addition, financial managers must be able to optimize the value of profitability, growth, and tangible assets, which play a crucial role in determining the company's capital structure policy. However, it is common in a quantitative study that not all data can be used. Outliers had persisted in this study; thus, trimming was performed, which led to a reduction in the sample size.
The Potential of Integrated Reporting to Enhance Social and Environmental (Sustainability) in Universities Yuliarti, Enny; Sundari, Sri; Madein, Afdal
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.126500

Abstract

Purpose – This research aims to examine the potential application of International Relations (IR) in annual reports that can influence social and environmental disclosure (sustainability) through a case study approach at the University of Indonesia, using the longitudinal content analysis method.Design/methodology/approach – The study analyzes the UI IR annual reports from 2015 to 2022 using three analytical tools: the annual report analysis framework, sustainability reporting framework, and IIRC framework.Findings – The findings indicate that the UI annual reports have fulfilled the indicators of GRI G3 and G4, campus sustainability assessment tools, and elements of the IIRC framework. This research also employs stakeholder theory and legitimacy theory to understand the importance of implementing sustainability practices at UI and how it relates to the university's relationships with its stakeholders.Originality/value – The findings of this research contribute to the literature in the fields of sustainability and International Relations (IR) in the public sector, particularly in universities. It provides insights into the potential of IR that influences social and environmental disclosure (sustainability) within universities and the possibilities for widespread application.Research limitations/implications – The limitation of this study is that only the UI annual reports were analyzed, so it is not precisely known to what extent sustainability practices are implemented in the university's operations. Further research can explore the factors influencing the adoption of sustainability practices by other universities in Indonesia and globally, as well as the challenges that may arise in the implementation process.
Pemanfaatan Kecerdasan Buatan dalam Analisis Return dan Risiko pada Saham LQ45 Zahara, Sasmita; Murtanto, Murtanto
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.129690

Abstract

Purpose – Paper ini bertujuan untuk mengevaluasi penggunaan kecerdasan buatan (AI) dalam menganalisis return dan risiko saham LQ45 di Bursa Efek Indonesia (BEI). Tujuannya adalah membandingkan efektivitas dan keakuratan metode konvensional dengan AI dalam memprediksi return dan risiko saham, serta menilai apakah AI dapat memberikan keunggulan signifikan dalam pengambilan keputusan investasi.Design/methodology/approach – Pendekatan kuantitatif digunakan dengan analisis perbandingan antara metode konvensional dan AI dalam mengukur return dan risiko saham LQ45. Data sekunder dari saham LQ45 selama periode 2019-2023 dianalisis dan dibandingkan untuk mengevaluasi keakuratan dan efektivitas masing-masing metode.Findings – Hasil penelitian menunjukkan bahwa metode konvensional dan AI memiliki kemampuan yang sebanding dalam memprediksi return dan risiko saham LQ45. Namun, AI unggul dalam kecepatan dan kapasitas pengelolaan data besar serta peningkatan akurasi prediksi. Saham dengan sharpe ratio positif dan tinggi direkomendasikan, sementara yang negatif atau rendah tidak direkomendasikan.Originality/value – Penelitian ini memberikan kontribusi baru dengan mengintegrasikan AI dalam analisis return dan risiko saham LQ45, sebuah pendekatan yang belum banyak diterapkan sebelumnya. Hasil penelitian ini memberikan wawasan berharga bagi investor dan pemangku kepentingan pasar modal tentang manfaat AI dalam pengambilan keputusan investasi.Research limitations/implications – Keterbatasan penelitian ini meliputi penggunaan data sekunder dan periode pengamatan yang hanya lima tahun, serta fokus pada saham LQ45 sehingga hasilnya mungkin tidak berlaku untuk saham lain. Penelitian mendatang disarankan untuk memperluas cakupan data dan periode pengamatan serta mengeksplorasi aplikasi AI pada indeks saham lainnya. Keywords: return saham, risiko saham, keputusan investasi, kecerdasan buatan Article Type: Research Paper
The Influence of Environmental, Social, Governance (ESG) Disclosure on Investment Efficiency Nababan, Rayon; Dwita, Sany
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.130502

Abstract

Purpose – This study aims to determine the influence of Environmental, Social, and Governance (ESG) disclosure on investment efficiency in the emerging market of Indonesia.Design/methodology/approach – The sample in this study consists of 39 non-financial companies listed on the Indonesia Stock Exchange with ESG scores from Refinitiv Eikon. This study utilizes unbalanced data with 178 firm-year observations and is analyzed using panel regression.Findings – This study's findings diverge from previous research. Our results indicate a significant negative influence of ESG disclosure on investment efficiency. Consequently, increased ESG disclosure can be anticipated as a mechanism of greenwashing. Moreover, ESG disclosure has failed to address agency problems and information asymmetry, leading to a decline in investment efficiency.Originality/value – To the best of the author's knowledge, this research is the first to examine and offer a unique perspective on the relationship between ESG disclosure and investment efficiency by focusing on Indonesia's context as an emerging market. The study not only fills a gap in the existing literature but also provides valuable insights into the specific challenges and opportunities faced by Indonesian companies in implementing ESG practices.Research limitations/implications – Research on ESG disclosure remains limited in Indonesia, primarily because many companies have not yet disclosed their ESG practices, which are also voluntary disclosures. Consequently, the availability of data from companies disclosing ESG information is scarce. This study's findings could motivate companies to adopt more comprehensive and accurate ESG reporting practices aligned with international reporting standards. Furthermore, the findings of this research can contribute to the growing body of ESG (non-financial disclosure) literature, particularly those exploring the potential negative influence of ESG disclosure.

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