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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 5 Documents
 1 
Search results for , issue "Vol 2, No 2 (2014)" : 5 Documents clear
Pengaruh Pemahaman Akuntansi, Komitmen Karyawan dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah di Kabupaten Sijunjung) Halmawati Halmawati; Wati Sri Nova
Wahana Riset Akuntansi Vol 2, No 2 (2014)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.832 KB) | DOI: 10.24036/wra.v2i2.6155

Abstract

This study aims to test (1) The influence of undersanting of accounting on the quality of local financial statement (SKPD) (2) The influence  employee commitment on the quality  of local financial statements. (3) The influence of the role of internal audit of the quality of local goverment financial statement. This research is causative. The population is 32 SKPD in regency of sijunjung. The type of data is the primary data reseach. Data analysis  techniques is using multiple linear regression. The results of this study indicate: (1) The influence of understanding of accounting on have not significant possitive effect on the quality of local government financial statements. (2) The influence employee commitment on have not significant positive effect on the quality of local  government financial statement. (3) The influnce of the role of internal audit have significant possitive effect on the quality of local government financial statement. Suggestion for this study include: (1) For government to do review about the understanding of accounting, the employee commitment, the role of internal audit in make financial statement which are increasing the quality of local government. (2) Subsequent research  caan expand the variables of study by adding other variables. Key word: quality of local government financial statement, employee commitment and the role of internal audit.
Pengaruh Ketidakpastian Lingkungan dan Strategi Bisnis Terhadap Kinerja Manajerial dengan Karakteristik Sistem Informasi Manajemen Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Jasa Perhotelan di Kota Padang dan Bukittinggi) Lisa Khairina Putri
Wahana Riset Akuntansi Vol 2, No 2 (2014)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.676 KB) | DOI: 10.24036/wra.v2i2.6156

Abstract

This study aims to obtain empirical evidence about the extent of influence of environmental uncertainty and business strategy on managerial performance with characteristic management accounting system as intervening variables. The population is manager of hotel in the city of Padang and Bukittinggi. Collection methods using questionaires. Analizing data used SEM (structural equation modeling) by Lisrel 8.72 program. The result of this study indicate: (1) environmental uncertainty have a significant positive effect on broadscope information of characteristic management accounting system variable. (2) The prospector business strategy have insignificant effect on broadscope information of characteristic management accounting system variable. (3) Broadscope information of characteristic management accounting system variable have a significant positive effect on managerial performance. (4ₐ) ) Environmental uncertainty have a significant positive effect on managerial performance if mediating with broadscope information of characteristic management accounting system. (4b). The prospector business strategy have a significant negative effect on managerial performance if mediating with broadscope information of characteristic management accounting system. Suggestions for next researchers are giving full attention to other factors that affected the company performance and as well as increasing the number of samples. Keyword: environmental uncertainty, business strategy, characteristic of management accounting system, managerial performance 
Pengaruh Corporate Governance, Ukuran Perusahaan, Kompensasi Rugi Fiskal dan Struktur Kepemilikan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI) Gusti Maya Sari
Wahana Riset Akuntansi Vol 2, No 2 (2014)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (785.304 KB) | DOI: 10.24036/wra.v2i2.6157

Abstract

Tax avoidance is the company's arrangements to minimize or eliminate the tax burden of the tax due consideration. This study aims to test and provide empirical evidence of the influence of corporate governance, firm size, fiscal lost compensation and institutional ownership to tax avoidance. The population in this study is the Registered Manufacturing companies in Indonesia Stock Exchange in 2008 until 2012 . Election samples by purposive sampling method. The data used in this research is a secondary data obtained from www.idx.co.id. Data collection techniques with engineering documentation. Data were analyzed using panel regresion analysis with eviews 6.The results show that independent komisaries as measured by number of independent commisioner has a significant negative effect on tax avoidance. Audit commiitee as measured by the dummy has no significant effect on Tax avoidance. Firm size as measured by the log total asset has significant positive effect on tax avoidance. Fiscal lost compensation as measured by the dummy has no signifikan effect on tax avoidance, and ownership structure as mesuared by the pecentage of institutional ownership has no signifikan effect on tax avoidance. Future research should add other variables that affect tax avoidance companies including profitability, leverage, and the audit qualityKeywords: Tax avoidance, corporate governance ,firm size, fiscal lost compensation, and ownership structure
Kepemimpinan Dalam Akuntansi: Pengintegrasian Topik Dan Pengalaman Kepemimpinan Ke Dalam Kurikulum Akuntansi Mayar Afriyenti; Fauzan Misra
Wahana Riset Akuntansi Vol 2, No 2 (2014)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.925 KB) | DOI: 10.24036/wra.v2i2.6153

Abstract

Accounting academicians and professionals have admitted that accounting graduates need other skills than accounting or bookkeeping. One of them is leadership skill. This skill is deemed important should they practice as a public accountant. This paper is aimed to elaborate that the need of leadership is one of the most crucial aspects in accounting profession, to illustrate the application of leadership in accounting profession, to integrate leadership and ethics, and to emphasize on the role of accounting educators in providing their students with relevant leadership skills. Since ethics is the heart of leadership, this paper explores how students should be provided with both ethics and leadership knowledge and skill. Accounting educators may use various modes to provide their students with leadership skill, e.g. using case studies in which students participate directly into cases or projects or by integrating certain topics on leaderships into courses. This article proposes some leadership topics that can be integrated into courses in accounting department.  Keywords: leadership, accounting curricula, experience, leadership topics, ethics.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Reputasi Kantor Akuntan Publik Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2011-2013) Ira Wahyu Putri; Vita Fitria Sari
Wahana Riset Akuntansi Vol 2, No 2 (2014)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.068 KB) | DOI: 10.24036/wra.v2i2.6154

Abstract

This study aimed to get empirical evidence about the affect of profitability, firm size dan reputation of public accountant office to audit delay in manufacturing company listed in Indonesian Stock Exchange 2011-2013. Audit delay measured by calculating the span time between closing date financial statement and the date contained in audited financial statement. By using secondary data and purposive sampling method, there were 48 companies participated in this research. Data were analized by panel regression analysis. This study showed that only firm size significantly negative to audit delay, while profitability and reputation of public accountant office didn’t affect to audit delay.  Keyword: profitability, firm size, reputation of public account office, audit delay, manufacturing company

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