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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 4 Documents
 1 
Search results for , issue "Vol 13, No 2 (2025): Early Cites" : 4 Documents clear
Artificial Intelligence in Sustainability Reporting: Mapping a Nascent Field through Bibliometric Analysis Jannah, Binti Shofiatul; Junjunan, Mochammad Ilyas; Buchori, Imam; Ainurrohman, Ahmad Miftah
Wahana Riset Akuntansi Vol 13, No 2 (2025): Early Cites
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.134825

Abstract

Purpose – This study aims to examine the integration of Artificial Intelligence (AI) in Sustainability Reporting through bibliometric analysis. Design/methodology/approach – This study applies bibliometric analysis on 3,690 Scopus-indexeddocumentspublishedbetween1981and2025.UsingVOSviewerand Biblioshiny, the research maps publication trends, influential sources, collaboration networks, and thematic developments in AI and sustainability reporting. Findings – The analysis identified five distinct research clusters: operational sustainability,socialresponsibility,managementtheory,accountingframeworks,and strategic economics. A critical finding reveals that AI-related keywords remain peripheral within the sustainability reporting literature, indicating that the integration of AI in this field is still at a nascent stage of development.Originality/value – This study offers a comprehensive bibliometric mapping of the intersection between AI and sustainability reporting—an area that remains underexplored. By visualizing thematic structures and highlighting the marginal presence of AI-related concepts, the research provides novel insights into the intellectual gaps and sets a foundation for future empirical and theoretical developments in this emerging field. Research limitations/implications – This study is limited to publications indexed in the Scopus database and focuses on journal articles written in English, which may exclude relevant contributions from other sources or languages. Despite this limitation, the findings offer valuable implications for guiding future empirical research, supporting the development of standardized AI frameworks in sustainability reporting, and advancing theoretical discourse in this emerging interdisciplinary field. Keywords: Artificial Intelligence, Sustainability Reporting, Bibliometric Analysis, Knowledge Mapping,ArticleType:BibliometricReview
The Effect of Audit Quality on ESG Performance with Media Coverage as a Moderating Variable Alfarizy, Muhammad Akmal; Sari, Vita Fitria
Wahana Riset Akuntansi Vol 13, No 2 (2025): Early Cites
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.135018

Abstract

Purpose – This study aims to examine the impact of audit quality on ESG performance with media coverage as a moderating variable in companies listed on the Indonesia Stock Exchange from 2020 to 2023 Design/methodology/approach –This study is a causal research utilizing a quantitative approach. The population for this research includes all companies in the listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The sampling method employed is purposive sampling. Findings – the result of this study find that audit quality, as proxied by the Big Four, does not have a significant impact on ESG performance while as proxied by the audit fees has positive effect on ESG performance. Media coverage as moderating variable does not moderate the relation between the big four and the audit fees on ESG performance. Originality/value – This study provides a novel contribution to the literature on audit quality and media coverage in relation to ESG performance First, it enriches the existing literature on audit quality and media coverage, 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 media coverage which has been widely studied but has produced diverse results. Research limitations/implications – The results of this study indicate that the big four do not affect ESG performance, but audit costs do, and media coverage does not moderate the relationship between the three. 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 and specific 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 ESG performance. Keywords: ESG performance; audit quality; big four; audit fees; media coverageArticle Type: Research Paper
The Influence of Financial Education, Inflation, and Per Capita Expenditure on the Intermediation Function of Rural Banks (BPR) in Indonesia Putra, Rino Dwi; Raga, Ridha Azka; Hayati, Dian Indah
Wahana Riset Akuntansi Vol 13, No 2 (2025): Early Cites
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.135280

Abstract

Abstract Purpose –This study examines the impact of financial education, inflation, and per capita expenditure on the intermediation function of Rural Banks (BPR) in Indonesia, focusing on deposit mobilization and credit distribution across all provinces in 2024. The research is grounded in the accounting and financial management perspective, recognizing that intermediation outcomes are not only reflective of market behavior but also integral to financial reporting, institutional performance measurement, and regional economic accountability. Disparities in financial literacy and regional economic indicators have implications for the effectiveness of BPRs, which serve as key financial intermediaries for local communities and MSMEs.   Design/methodology/approach –Using cross-sectional data from 34 provinces in Indonesia in 2024, this research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships between financial literacy, macroeconomic indicators, and BPR intermediation performance. Findings –This study identifies that financial education significantly influences deposit mobilization, indicating its role in shaping public trust and engagement in financial institutions. However, it does not significantly affect credit distribution. Inflation shows no effect on deposit mobilization but significantly impacts credit allocation, suggesting sensitivity in credit risk assessments and lending decisions. Per capita expenditure also demonstrates a significant effect on credit distribution, highlighting the relevance of consumption-based financial behavior in credit demand forecasting. Originality/value –  From an accounting standpoint, these findings underscore the importance of integrating non-financial indicators such as education and macroeconomic variables into performance evaluation frameworks for BPRs. Strengthening financial education initiatives could improve deposit liabilities reported in BPR financial statements, while inflation and consumption trends should be factored into provisioning and credit risk disclosures. The results have practical implications for regulatory bodies, financial educators, and BPR management in aligning financial intermediation strategies with sound accounting practices and sustainable local economic development Research limitations/implications –The use of cross-sectional data limits the ability to capture temporal dynamics. Future research should consider panel data and additional macroeconomic or seasonal factors to enrich the analysisKeywords: financial literacy, inflation, rural banks, credit distribution, deposit mobilization
The Influence of Corporate Political Connections and Family Ownership on Audit Quality Erisi, Tasya; Dwita, Sany; Raga, Ridha Azka; Hayati, Dian Indah
Wahana Riset Akuntansi Vol 13, No 2 (2025): Early Cites
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.132932

Abstract

Purpose – This study aims to examine and provide empirical evidence regarding the influence of corporate political connections and family ownership on audit quality with return on assets, leverage, and public accounting firm size as control variables.Design/methodology/approach – This study uses a quantitative approach. The population in this study includes SOEs and conglomerate companies listed on the Indonesia Stock Exchange in 2021-2023. Samples were taken using a purposive sampling method. The analysis method used is multiple linear regression analysis.Findings – The results of this study found that corporate political connections and family ownership have no significant effect on audit quality. Audit quality is influenced by the control variable, public accounting firm size.Originality/value – This study contributes to the audit quality literature in several ways. First, research that explores the variables of political connections and family ownership in the context of audit quality is still limited. Second, previous studies regarding the influence of political connections and family ownership on audit quality in Indonesia used input-based measurements, such as auditor choice as a proxy for audit quality. In this study, the audit quality measurement used is output-based, which is based on financial reporting quality measured using earnings quality (discretionary accruals) which is more relevant to be applied in Indonesia, considering that Indonesia is a country with a high level of opacity of corporate earnings. Third, previous studies use dummy variables to indicate whether a company has political connections, so the variation in the strength of connections is less revealed. In this study, political connections are measured using an index score of political connections with various levels of positions in the bureaucracy.Research limitations/implications – This research was only conducted on SOEs and conglomerate companies listed on the IDX; therefore, the research results cannot be generalized to other sectors/types of companies. The period in this study is still relatively short, which is only limited to a span of 3 years from 2021-2023. Future research can expand the research sample size, including all companies listed on the IDX, and extend the observation period to obtain more comprehensive results.Keywords: Corporate Political Connections, Family Ownership, Audit QualityArticle Type: Research Paper 

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