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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 3, No 1 (2015)" : 5 Documents clear
Studi Kebutuhan Informasi Pengguna Laporan Keuangan Pemerintah Kota Padang (Studi Empiris pada DPRD dan SKPD Kota Padang) Siswita Novia; Fefri Indra Arza; Henri Agustin
Wahana Riset Akuntansi Vol 3, No 1 (2015)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.896 KB) | DOI: 10.24036/wra.v3i1.6159

Abstract

The aim of this research is to identify the user information needs of the governmental financial reports. The population on this research were DPRD and SKPD at Padang City. The selection of the sample with total sampling method, with 87 respondents. Primary data were used in this research, collected with a direct survey using questionnaire that sent to Parlement Member and head of the finance department and finance department staff at every selected SKPD in the region of Padang. Descriptive analysis are used as analysis method and t test with using Statistical Package For Social Science (SPSS) as the tools. The research prove that there’s no difference between financial Report that needs by DPRD and SKPD on Governmental Finacial Report. Also there’s no difference between the compliance of rules information that needs by DPRD and SKPD on Governmental Financial Report. Meanwhile there are difference between performance information thet needs by DPRD and SKPD on Governmental Financial Report, Performance information more need by DPRD and SKPD. And the last there’s no difference between planning and budgeting information that needs by DPRD and SKPD on Governmental Financial Report.  Keywords: information needs, govermental financial report, financial information
Pengaruh Corporate Governance, Kualitas Audit, dan Voluntary Disclousure Terhadap Biaya Hutang (Studi Empiris pada Perusahaan Go Public yang Terdaftar di CGPI Tahun 2009-2012) Rahmawelly Yenibra
Wahana Riset Akuntansi Vol 3, No 1 (2015)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.6 KB) | DOI: 10.24036/wra.v3i1.6160

Abstract

This research aims to get empirical eviden of the effect of corporate governance, audit quality, and voluntary disclosure on cost of debt (empirical study on public companies listed on CGPI). Cost of debt was measured using interest rate of debt costs, corporate governance was measured using corporate governance index, audit quality was measured using dummy variable, and voluntary disclosure was measured using voluntary disclosure index. This study is classified to causative research. The population of this study are public companies listed on CGPI in 2009-2012. 17 companies were selected as sample by using purposive sampling. Data were collected from www.bei.co.id. Analysis of the data was used panel data regression analysis. The empirically result showed that: (1) corporate governance does not significantly effect on the cost of debt. (2) audit quality has negative significantly effect on the cost of debt, and (3) voluntary sisclosure does not significantly effect on the cost of debt. Keywords: Cost of Debt, Corporate Governance, Audit Quality, and Voluntary Disclosure
Determinan Struktur Modal Dalam PerspektifPecking Order Theory dan AgencyTheory (Studi Empiris Pada Perusahaan Manufaktur yang Listing di BEI Tahun 2010-2013) Sigita Lestari
Wahana Riset Akuntansi Vol 3, No 1 (2015)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.176 KB) | DOI: 10.24036/wra.v3i1.6161

Abstract

This study aims to determine the determinants of capital structure in perspective pecking order theory and agency theory. Where this research analyze the variable profitability, company size, business risk in the pecking order theory perspective and variable growth opportunity and managerial ownership in the perspective of agency theory. The population in this study were all manufacturing companies listed on the stock exchanges of Indonesia from 2010 - 2013. The study sample as many as 336 (84 companies sample multiplied by 4 years of observation). The analytical method used is the classical assumption, multiple regression analysis, model test and descriptive statistics. The results showed that the variables of profitability in the pecking order theory perspective a significant negative effect on the capital structure while variable size and variable business risks in perspective pecking order theory has no effect on the capital structure. Variable growth opportunity in the perspective of agency theory a significant positive effect on the capital strukture while variable managerial ownership has no effect on the capitalstructure.Keywords: pecking order theory, profitability, company size, business risk, agency theory, growth opportunity, managerial ownership, capitalstructure.
Pengaruh Faktor-Faktor Individual Dan Budaya Etis Organisasi Terhadap Perilaku Etis Mahasiswa Akuntansi (Studi Empiris Pada Mahasiswa Akuntansi di Perguruan Tinggi Kota Padang) Fivi wulandari
Wahana Riset Akuntansi Vol 3, No 1 (2015)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.909 KB) | DOI: 10.24036/wra.v3i1.6162

Abstract

This study aims to obtain empirical evidence about the extent of the influence individual factors (emotional intelligence, spiritual  intelligence,  locus of control (LoC), equity sensitivity) and organizational ethical culture to the ethical attitude of accounting students in Padang city. This research study classified the causative. Population of this research are accounting students in Padang city Samples are selectedbased on purposive sampling method. There are 287 accounting students from 4 colleges in Padang city participated in this research. Methods ofdata collectionused questionnaire. Statistical analysis  used multiple regression. The result of this study indicate (1)emotional intelligence has positive and significant on the ethical attitude of accounting students (2) spiritual intelligence has positive and significant on the ethical attitude of accounting students (3) locus of control has positive and significant on the ethical attitude of accounting students (4) equity sensitivity has positive and significant on the ethical attitude of accounting students (5) organizational ethical culture has positive and significant on the ethical attitude of accounting students. Keywords:  Emotional Intelligence, Spiritual Intelligence, Locus of control, Equity Sensitivity, Organizational ethical culture, ethics.
Pengaruh Adverse Selection, Kontrol Monitoring, Dan Penalaran Moral Individu Terhadap Perilaku Eskalasi Komitmen Nayang Helmayunita
Wahana Riset Akuntansi Vol 3, No 1 (2015)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.188 KB) | DOI: 10.24036/wra.v3i1.6158

Abstract

This study aims to examine the effects of adverse selection in the escalation of commitment and the effectiveness of monitoring control and the moral reasoning managers in de-escalating of commitments. The research design was a 2x2 laboratory experiments, with students accounting State University of Padang as a proxy for the project manager. Each subject was presented one of four versions available cases randomly (random assignment). The statistical method is used to test the hypothesis is two-way ANOVA. The results showed that the conditions of adverse selection decision has no effect on project evaluation, monitoring controls have an influence on project evaluation decisions, and the interaction between adverse selection conditions and monitoring control not to cause differences in decision making managers in evaluating projects that are not profitable. In conditions of adverse selection, there is a difference in the decision-making managers who have a high level of moral reasoning with managers who have low level the moral in evaluating projects that are not profitable, and on the condition of adverse selection, there was no difference in manager’s with the a low level of moral reasoning who received monitoring control and did not get the monitoring control from the company in evaluating investment projects unprofitable. Keywords: escalation of commitment, monitoring control, adverse selection, moral reasoning.

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