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Kantor Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang Jl. Prof. Dr. Hamka, Kampus UNP Air Tawar Padang Telp : (0751) 445089 ext 208, Fax: (0751) 447366
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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 2, No 1 (2014)" : 7 Documents clear
Analisis Pendapatan Daerah di Era Otonomi Pada Pemerintah Kabupaten Induk dan Kabupaten Pemekaran Halkadri Fitra
Wahana Riset Akuntansi Vol 2, No 1 (2014)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.358 KB) | DOI: 10.24036/wra.v2i1.6150

Abstract

The purpose of this study was to determine the level of independence, ability, effectiveness and dependence of local financial  dependence on the original local government and new  local government with a case study on the Pasaman and Pasaman Barat for the period 2008-2013. This research is descriptive research and the use of secondary data. Based on the analysis found that the ratio of the level of local financial independence Pasaman was 4.88% and was 5.38%  Pasaman Barat with assessment criteria both in very poor condition. To the level of local financial capacity Pasaman obtain the results of  Pasaman 101.40% and 100.64%  for Pasaman Barat t with the result of the very good category, then the level of effectiveness of local revenues with local governments Pasaman 102.83% and the result is 93.87% for Pasaman Barat with a very effective criteria, than  regional financial dependence Pasaman with value 95.10% and 93.35%  for Pasaman Barat with a very high dependence criteria.. Keywords: independence, ability, effectiveness and dependence.
Pengaruh Profitabilitas, Likuiditas, dan Leverage Dalam Memprediksi Financial Distress (Studi Empiris Pada Perusahaan Aneka Industri yang Terdaftar di BEI Tahun 2006-2010) Orina Andre; Salma Taqwa
Wahana Riset Akuntansi Vol 2, No 1 (2014)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (581.28 KB) | DOI: 10.24036/wra.v2i1.6146

Abstract

This study seeks to examine the effect of profitability, liquidity and leverage in predicting financial distress in various industrial companies listed on Indonesia Stock Exchange. The population in this study is various industrial companies listed on Indonesia Stock Exchange in 2006 until 2010. Samples are determined by purposive sampling method, which are obtained from 46 companies. Data Analysis technique   uses logistic regression analysis.Based on the results of logistic regression analysis with a significance level of 5%, then the results of this study conclude: (1) profitability as measured by return on asset has negative and significant effects in predicting financial distress. (2) Liquidity as measured by the current ratio has no effects in predicting financial distress (3) leverage as measured by debt ratio has positive and significant effects in predicting financial distress in Various Industrial Companies listed on Indonesia Stock Exchange. The findings should be of interest to the company to perform corrective measures before financial distress gets more severe and leads to bankruptcy. Keywords: financial distress, profitability, liquidity and leverage
Pengaruh Orientasi Idealisme, Relativisme, Tingkat Pengetahuan Akuntansi, Dan Gender Terhadap Persepsi Mahasiswa Akuntansi Tentang Krisis Etika Akuntan Profesional (Studi Empiris Mahasiswa Akuntansi Perguruan Tinggi di kota Padang) Mella Fitria; Vita Fitria Sari
Wahana Riset Akuntansi Vol 2, No 1 (2014)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.567 KB) | DOI: 10.24036/wra.v2i1.6151

Abstract

Since some financial affairs exposed which involved accountants as important element, ethical crisis of professional accountants become one of major issue in accounting. This research is aimed to get empirical evidence about the effect of orientation of idealism, relativism, level of accounting knowledge and gender to the perception of accounting students about ethical crisis of professional accountants. By using primary data obtained from questionnaire which participated by 128 accounting students from 4 colleges in Padang city and used multiple regression analysis, showed that (1) orientation of idealism has negative significant effect on the perception of accounting students about ethical crisis of professional accountants (2) relativism has positive significant effect on the perception of accounting students about ethical crisis of professional accountants (3) the level of accounting knowledge has no significant effect on the perception of accounting students about ethical crisis of professional accountants (4) female accounting students tend to be assertive about ethical crisis of professional accountants  Keywords : idealism, relativism, accounting knowledge, gender, ethical crisis, professional accountant
Pengaruh Leverage dan Ukuran Perusahaan Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Properti dan Real Estate Yang Terdaftar di BEI Tahun 2009-2012) Rirind Lahmi Febria; Halmawati Halmawati
Wahana Riset Akuntansi Vol 2, No 1 (2014)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (581.147 KB) | DOI: 10.24036/wra.v2i1.6147

Abstract

This study aimed to examine: 1) the effect of leverage on profitability 2) effect of firm size on profitability. This research study considered causative. The population was proverty and real estate companies listed on the Indonesia Stock Exchange in 2009 until 2012. The research sample was determined by the method of purposive sampling to obtain a sample of 30 companies. Types of data used are secondary data and methods of analysis used is multiple regression. This study concluded that leverage was significantly influence profitability, 2) Firm size is not significantly influence the profitability. In this study suggested that further research should consider expanding the sample beyond the properti and real estate sector and extend the observation period, so that the results obtained can be generalized. And also the number of other factors that need to be considered  profitability by further research. Subsequent researchers can conduct research associated with profitability, using a variety of relevant variables, which certainly influenced on the performance and development of the profitability of a companyKeywords : leverage,firm size, profitability
Analisis Potensi dan Kontribusi Pajak Hotel Terhadap Pendapatan Asli Daerah Pemerintah Kota Padang (Studi Kasus di Dinas Pengelolaan Keuangan Kota Padang) Ardiles Ardiles; Erly Mulyani
Wahana Riset Akuntansi Vol 2, No 1 (2014)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (581.8 KB) | DOI: 10.24036/wra.v2i1.6152

Abstract

The purpose of this study was for determining how the potential and contribution of the Hotel Tax Revenue for the Revenue receipts of Padang, and the influence of the potential and contribution to the Hotel Tax Revenue receipts of Padang. The research used descriptive method quantitative and quanlitative, the research sources by collecting data, presenting and explaining the data through the numbers. This result indicate that the Hotel Tax has huge potential and continues to increased from 2008 – 2014. This is evidenced by calculating the difference between realization and potential of the Hotel Tax revenues in 2008 is 31,28%, in 2009 is 47,13%, in 2010 is about 39.13%, in 2011 is 53,04 %, in 2012 is 52,82 %, in 2013 is 53,27 %  and in 2014 is 52,24 %. This result showed the conclusion that the potential tax revenue Hotel in Padang did not reflect its true potential, therefore the Department of Revenue need to optimizing Hotel Tax receipts of Padang for local revenue to be increased. Keywords : Potential tax hotel, hotel tax retribution, original regional revenue
Apakah Terdapat Perbedaan Tingkat Kepatuhan Antara Klien Konsultan Pajak Dengan Bukan Klien? Charoline Cheisviyanny; Herlina Helmy
Wahana Riset Akuntansi Vol 2, No 1 (2014)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.473 KB) | DOI: 10.24036/wra.v2i1.6148

Abstract

This study examines the differences of tax compliance and its influent factors between tax consultant’s clients and self-assessment tax payers. The population of this research was all corporate tax payers listed in Padang Primary Tax Office. Sample was chosen by using purposive sampling method, Hair teory (2006:12) and convenience sampling method, so the respondents were 374 tax payers which consisted of 219 tax consultants clients and 155 self-assessment tax payers. Data was collected by using quisionaires. Data analysis technique used was independent sample t-test. The result indicated that there was a significant difference about complaince and its influent factors (tax knowledge, counseling perception, and quality service perception-except tax audit perception) between tax consultants clients and self-assessment tax payers. There was no significant difference about tax audit perception between tax consultant’s clients and self-assessment payers. This research also found that tax consultant’s clients had higher point in all factors compared to self-assessment tax payers. Based on the result, we concluded that some tax payers preferred using tax consultants because of psychologic factors such of worry or fear. So, if tax authorities want to improve the tax compliance, they have to build a good synergy with tax consultants. Keywords : tax consultant, compliance, tax knowledge, counseling, quality service, tax audit.
Pengaruh Book Tax Difference Terhadap Persistensi Laba dan Akrual (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2009-2012) Resha Nofrita; Nurzi Sebrina
Wahana Riset Akuntansi Vol 2, No 1 (2014)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.44 KB) | DOI: 10.24036/wra.v2i1.6149

Abstract

                                                                          This research was aimed to examine and find out empirical evidence of the influence of book tax difference on earning persistence and accrual. Sample used in which cause by this research was manufacturing firm listed in Indonesian Stock Exchange (BEI) during period 2009-2012. Total sample was 46 companies and the data was collected using purposive sampling method. The analysis of this research was panel regression analysis. The result showed that 1) firm with large positive (negative) book tax difference have less earning persistence than small book tax difference, 2) firm with large positive (negative) book tax difference do not have less accrual persistence than small book tax difference Keywords : book tax difference, earning persistence, acrual

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