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Analisis Perbedaan Tingkat Konservatisme Akuntansi Sebelum dan Sesudah Konvergensi IFRS (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2008-2009 dan 2012-2013) Lidia Marselina; Nurzi Sebrina
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

This study aimed to analyze the differences of accounting conservatism before and after the convergence of IFRS. This research was a comparative research that aims to compare the presence of one or more variables at two or more different samples or more than one. This study used secondary data obtained from the site www.idx.co.id. The population in this research manufacturing companies listed on the Indonesian Stock Exchange (IDX) during the years 2008-2009 and 2012-2013 as many as 174 companies. This study used purposive sampling technique and obtain 59 manufacturing companies. The data in this study were tested using the Kolmogorov Smirnov normality and hypothesis testing using the Wilcoxon Signed Rank Test. This study used two methods of measurement that the accrual and changes in operating income. The results of the two methods showed that there is no difference of accounting conservatism before and after the convergence of IFRS. Keywords:accountingconservatism,IFRS convergence

Pengaruh Tax Avoidance Jangka Panjang Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2014 Galant Victory; Charoline Cheisviyanny
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

This study aimed to examine the effect of Long-Term Tax Avoidance on Firm Value was Institutional Ownership as a moderating variable. This type of research classified into research causative. The population in this research was manufacturing firms listed in Indonesia Stock Exchange (IDX) in 2010-2014. The sample was determined by purposive sampling method. That obtained 60 sample firms. The type of data in this research was secondary data obtained from IDX. The analytical method used was Moderated Regression Analysis (MRA). The results of this study concluded: (1) Long-Term Tax Avoidance has a positive and significant impact on Firm Value. (2) Institutional Ownership is able to strengthen the relationship between the Long-Term Tax Avoidance and Firm Value. Based on this research it suggest that firms should consider Avoidance Tax policy by considering the costs and the risks arising from thosepolicies. Keywords : long-term tax avoidance, institutional ownership, firm value.

Pengaruh Ownership Dispersion, Financial Distressed, dan Umur Listing Terhadap Luas Pengungkapan Sukarela: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2014 Rahmat Yoga Vernando; Halmawati Halmawati
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

This study aims to determine: (1) The effect of ownership dispersion on the extent of voluntary disclosure, (2) The effect of Financial distress on the extent of voluntary disclosure, (3) The effect of age listing on the extent of voluntary disclosure. Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) during 2012-2014. The sample is determined based on purposive sampling method, thus totaling 52 companies. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com.Analysis technique of data is multiple linear regression.The results showed that: (1) The Ownership dispersion has positive significant effect on the extent of voluntary disclosure, (2Financial distress does not significantly influence the extent of voluntary disclosure, and (3) Age listings has significant negative effect on the extent of voluntary disclosure. Keywords: voluntary disclosure, ownership dispersion,finacial distress, age listing

Pengaruh Konflik Peran, Pengawasan Laporan Keuangan, dan Ambiguitas Peran Terhadap Komitmen Independensi Auditor Internal Pemerintah Daerah (Studi Empiris Pada Inspektorat Provinsi Sumatera Barat) Riska Fitri Yeni; Nayang Helmayunita
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

This study aims to determine the effect of conflict on the role, supervision of financial statements, role ambiguity to the commitment of local government internal auditor independence. This research is classified research causative. In this study, the population is the West Sumatra provincial inspectorate officials as many as 41 people. The sample in this study is total sampling. Data used in this study are primary and secondary data. Data collection method used is by using a questionnaire. The analysis used is multiple regression analysis using SPSS version 17. The results showed that: (1) conflict of roles significant effect on commitment to the independence, (2) the supervision of financial reports have a significant effect on the commitment to the independence, (3) ambiguity no significant effect on the commitment to the independenceKeywords: role conflict, supervision of financial reports, ambiquity, commitment to independence

Pengaruh Keandalan Akrual Terhadap Persistensi Laba dan Harga Saham: Studi Empiris pada Perusahaan yang Terdaftar di BEI Tahun 2010-2014 Poppy Melani Qoriza; Mayar Afriyenti
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

This study examine the effect of accrual reliability to earning persistence and stock price, draws on research by Richardson et al. (2005) and Lovelinez and Siti (2012). The population in this study is manufactury company listed on the Indonesia Stock Exchange (IDX) period of 2010-2014. The sample in this study is determined by purposive sampling with 71 companies. Predicted that less reliability of the accrual component, lead to lower the earnings persistence. Lower earnings persistence can not be anticipated by investors leading to security mispricing. The results confirm the prediction that some components of accruals, such as changes in operating assets and current financial liability have different earnings persistence based on the level of reliability. Changes in short-term investments are not anticipated by investors, resulting in a negative stock returns which reflects the low reliability of the accrual components on earnings.Keywords : sccrual reliability, earnings persistence, stock price

Pengaruh Komponen Akrual dan Komponen Arus Kas Terhadap Return Saham Dalam Perspektif Persistensi dan Anomali: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2014 Fitria Maiza; Erly Mulyani
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

This study examine the effect of the accrual component and cash flows component on stock returns in persistence and anomaliesperspective. The population is manufactury company listed on the Indonesia Stock Exchange (IDX)period of 2010-2014. The sample are 88 companies. The results indicate that: (1) persistence component accrual was lower than the persistence of the cash flow components, (2) no finding anomalies accrual in the form overprice to accrual components and underprice to cash flowcomponents, (3) future stock return are positively related to accruals in current earnings, and (4) future stockreturn are negatively relatedto cash flows in current earnings.No accrual anomaly means that investors are not misled by earnings information from accrual components and cash flow components. It means, investor has given the right value to accrual components and cash flow components when making decision. Keywords: return stock, accrual component, cash flow component, persistence, accrual anomaly

ANALISIS PERBEDAAN TINGKAT KONSERVATISME AKUNTANSI SEBELUM DAN SESUDAH KONVERGENSI IFRS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2008-2009 DAN 2012-2013) Marselina, Lidia; Sebrina, Nurzi
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v4i1.7213

This study aimed to analyze the differences of accounting conservatism before and after the convergence of IFRS. This research was a comparative research that aims to compare the presence of one or more variables at two or more different samples or more than one. This study used secondary data obtained from the site www.idx.co.id. The population in this research manufacturing companies listed on the Indonesian Stock Exchange (IDX) during the years 2008-2009 and 2012-2013 as many as 174 companies. This study used purposive sampling technique and obtain 59 manufacturing companies. The data in this study were tested using the Kolmogorov Smirnov normality and hypothesis testing using the Wilcoxon Signed Rank Test. This study used two methods of measurement that the accrual and changes in operating income. The results of the two methods showed that there is no difference of accounting conservatism before and after the convergence of IFRS. Keywords: accountingconservatism, IFRS convergence

Pengaruh Struktur Modal Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur Salma Taqwa
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

This paper mainly studies the influence of capital structure on firm’s performance. The investigation has been performed on samples of 23 companies listed on the stock exchange Indonesia during the period 2011-2014. Performance measurements used in this study, are: the Return on Asset (ROA) and Return on Equity (ROE) as the dependent variable and Debt to Equity Ratio (DER) as an independent variable. The study also used ownership structure as a control variable. Using E-views to process data, it is obtained that firm’s performance is related to capital structure while the firm’s performance measured by ROE is not related to capital structure as measured by DER. On the other hand, there is no relation between control variable and firm’s performance measured by ROA and ROE. Keywords: firm’s performance, capital structure, ownership structure

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Contact Name
Henri Agustin

Contact Email
henri_feunp@yahoo.co.id

Phone
+6285363802683

Journal Mail Official
jurnalwra.feunp@gmail.com

Editorial Address
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

Location
Kota padang,

Sumatera barat

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Henri Agustin

Contact Email henri_feunp@yahoo.co.id

Phone +6285363802683

Journal Mail Official jurnalwra.feunp@gmail.com

Editorial Address 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

Location Kota padang, Sumatera barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Henri Agustin

Contact Email
henri_feunp@yahoo.co.id

Phone
+6285363802683

Journal Mail Official
jurnalwra.feunp@gmail.com

Editorial Address
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

Location
Kota padang,

Sumatera barat

INDONESIA