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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 3, No 2 (2015)" : 4 Documents clear
Analisis Perbedaan Return, Risiko Saham dan Perataan Laba Pada Era Konvergensi International Financial Reporting Standards(IFRS) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BursaEfek Indonesia tahun 2010-2013) Putri Widia Sari
Wahana Riset Akuntansi Vol 3, No 2 (2015)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (571.936 KB) | DOI: 10.24036/wra.v3i2.6164

Abstract

The purpose of this study is to provide empirical evidence about the differences between stock return and stock risk of company manufacture which are apply International Financial Reporting Standard (IFRS) and not . and apply IFRS also difference between stock return and stock risk smoother manufacture before and after the IFRS convergence. The Population of the study is all manufacture listed in Indonesia Stock Exchange (IDX) during 2010-2013 periods. Sample was selected using purposive sampling method. The research used paired sample t-test as analysis tool with SPSS version20.00. This study also to find empirical convidence about research stock return between manufacture which apply IFRS and do not, and stock risk of manufacture have applied IFRS is different manufacture which have not applied IFRS. Then, those manufacture are classified into two groups, namely, smoother which have applied IFRS, and smoother manufacture which have not applied IFRS. After grouping, the difference between stock return and stock risk of those groups are re-tested. The result of the test shows that there is not differences between an stock return and stock risk of smoother manufacture which have applied IFRS and which have not appliedIFRS.Keywords: IFRS, Income smoothing, stock return, and stockrisk
Pengaruh Kecerdasan Emosional dan PerilakuBelajar Terhadap Tingkat Pemahaman AkuntansiMahasiswa (Studi Empiris Mahasiswa Akuntansi Perguruan Tinggi di KotaPadang) Atika Mutia
Wahana Riset Akuntansi Vol 3, No 2 (2015)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.35 KB) | DOI: 10.24036/wra.v3i2.6165

Abstract

The purpose of this study is to get empirical evidence about the extent of the influence of emotional intelligence , learning behavior of the level understanding of accounting students . This study classified causative research . The study population was a college accounting students in Padang . The sample is determined based on purposive sampling method by 4 colleges in Padang, with respondents as many as 120 accounting students . Methods of data collection using the questionnaire . Types and sources of data are the primary data . Analysis of data using multiple regression with F test and t test.The results of this study indicated ( 1 ) emotional intelligence positive significant effect on the level understanding of accounting students ( 2 ) learning behavior positive significant effect on the level understanding of accountingstudents. Keywords : emotional intelligence , learning behavior , the level understanding of accounting students
Pengaruh Tenur Audit, Reputasi KAPdan Komite Audit Terhadap KualitasLaba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2010-2013) Deri Permana
Wahana Riset Akuntansi Vol 3, No 2 (2015)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.369 KB) | DOI: 10.24036/wra.v3i2.6166

Abstract

This research is aimed to examine and find out empirical evidence of the audit tenure, KAP’s reputation and audit comitee on earnings quality. Sampled used in this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) during period 2010-2013. The data are collected using purposive sampling method. The analysis of this research employs multiple regression. Result show that audit tenure have significant effect on earnings quality, KAP’s reputation have not significant effect on earnings quality and audit comitee have not significant effect on earningsquality.Keyword : audit tenure, KAP reputation, audit comitee, earnings quality 
Analisis Rasio Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah di Kabupaten Pasaman Untuk Mengoptimalkan Manajemen Pendapatan Daerah Halkadri Fitra
Wahana Riset Akuntansi Vol 3, No 2 (2015)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.612 KB) | DOI: 10.24036/wra.v3i2.6163

Abstract

The purpose of this study was to determine the actual contribution of local taxes to the realization of local revenues in Pasaman regency period 2010 to 2014. This type of research is classified as descriptive research with data collection techniques used are secondary data documentation method realization reports and reports on the realization of local tax revenue area. The results showed that local tax revenues from 2010 to 2014 always increase with an average increase of 20.10% per year. Contributions realization of local taxes to the realization of local revenue for 2010 was 18.40%, in 2011 amounted to 14.16%, in 2012 amounted to 13.38%, in 2013 amounted to 11.28% and in 2014 amounted to 8.45% with average contribution in the realization of local taxes to the realization of local revenue is 13.13%. Elements of local taxes that provide the largest contribution to the increase in local revenues is street lighting tax with an average contribution during the five-year study period was 7.386%. Based on the research results it is suggested to Pasaman district government to increase tax realization in order to make a breakthrough and innovation, and improving the quality of services to taxpayers and continue to explore the potential of existing taxes and in accordance with applicable rules.Keywords: tax contribution ratio, local revenue, local revenue management

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