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Wahana Riset Akuntansi

wra
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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 8 Documents

Search results for , issue "Vol 4, No 2 (2016)" : 8 Documents clear

Pengaruh Tarif Pajak, Teknologi Informasi Perpajakan, dan Keadilan Sistem Terhadap Penggelapan Pajak: Studi Empiris pada WPOP yang Melakukan Usaha di Kota Padang Pertiwi Dessi Utami; Herlina Helmy
Wahana Riset Akuntansi Vol 4, No 2 (2016)
Publisher : Universitas Negeri Padang

This research is aimed to examine and find out empirical evidence of the tax rate, information technology and taxationand justice system of taxation on tax evasion. Sampled used in this research are individual taxpayers who do business at Padang City. The data are collected using simple random sampling method. The analysis of this research employs multiple regression. Result show that tax rate havesignificant effect on tax evasion, information technology and taxationhave significant effect on tax evasion, and justice system of taxation have positive significant effect on tax evasion.Keyword: tax rate, information technology and taxation, justice system of taxation, tax evasion

Pengaruh Tipe Industri, Media Exposure dan Profitabilitas terhadap Carbon Emission Disclosure Putri Citra Pratiwi; Vita Fitria Sari
Wahana Riset Akuntansi Vol 4, No 2 (2016)
Publisher : Universitas Negeri Padang

this studi aimed to obtain empirical evidence about the influence of the type of industry, media exposure, and profitability to carbon emissions disclusure of company in Indonesia. Disclosure of carbon emissions measured by checklist developed by the request form information provided by the carbon disclosure project (CDP) This research classified as causative research. The population in this study is non-industrial services companies listed in Indonesia Stock Exchange during the three years from 2012 to 2014. The study sample was determined by purposive sampling method so that obtained as 32 samples. Data used is secondary data obtained from www.idx.co.id. The result of this study showed that the type of industry significantly positive effect on the disclosure of carbon emissions. Meanwhile, the media exposure and profitability does not significantly influence the disclosure of carbon emissions.Keywords:carbon emission disclosure, type of industry, media exposure, profitabilityData used is secondary data obtained from the panel www.idx.co.id The results of this study showed that the type of industry significantly positive effect on the disclosure of carbon emissions. Meanwhile, the media exposure and profitability does not significantly influence the disclosure of carbon emissions.

Pengaruh Kualitas SDM, Pemanfaatan Sistem Informasi Keuangan Daerah, dan Pengendalian Interen Akuntansi Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Daerah (Studi Empiris Pada Kabupaten dan Kotamadya di Provinsi Sumatera Barat) Riza Agustia Sari; Fefri Indra Arza
Wahana Riset Akuntansi Vol 4, No 2 (2016)
Publisher : Universitas Negeri Padang

This study examines the effect of human resources quality, usefullness of local financial information system,and of accounting internal control on timeliness of local government financial reporting. Population of this research was accountingor financial staffon DPPKAD in West Sumatera province. The method of collecting the data was using questioner and analyzed with multiple regression.. The results showed that human resources quality, and accounting internal control have significant positive effect on timeliness of financial reporting, but usefullness of local financial information system does not affect on timeliness of financial reporting. This study suggested that local goverment should increase the human resources qualityand also optimizedusefullness of local financial information system. Keywords:Human resources quality, timeliness of financial reporting, usefullness of local financial information system and of accountancy intern controlling.

Pengaruh Corporate Governance dan Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Report: Studi Empiris pada Perusahaan yang Terdaftar di BEI tahun 2010-2014 Wanda Adila; Efrizal Syofyan
Wahana Riset Akuntansi Vol 4, No 2 (2016)
Publisher : Universitas Negeri Padang

This study aim to determine : (1) The effect of independent of board on the extent of sustainability report (2) The effect of audit committee on the extent of sustainability report (3) The effect of profitability on the extent of sustainability report (4) The effect of firm’s size on the extent of sustainability report. Population in this research are companies listed in Indonesian Stock Exchange (IDX) during 2012-2014.The sample is determined based on purposive sampling method, this totaling 15 companies.The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com and companies website. Analysis technique of data is linear regression. The resuls showed that: (1) The Independent of board does not significantly influence on the extent of sustainability report. (2) The audit committee does not significantly influence on the extent of sustainability report. (3) The profitability has significantly influence on the extent of sustainability report. (4) The firm’s size does not significantly influence on the extent of sustainability report. Keywords: independent board, audit committee, profitability, firm’s size, sustainability report

Pengaruh Information Technology Relatedness dan Sistem Pengendalian Manajemen Terhadap Kinerja Perusahaan Luthvan Putra; Henri Agustin
Wahana Riset Akuntansi Vol 4, No 2 (2016)
Publisher : Universitas Negeri Padang

This research is aimed to examine and find out empirical evidence of the information technology relatedness and management control systems on company performance. The data are collected using total sampling method.The analysis of this research employs multiple regression. The sample in this study are all banking branch office in the city of Padang by the number of samples analyzed a total of 18 samples of the 25 samples studied. Research disseminated through questionnaires. Result show that Information Technology Relatedness have not significant effect on company performance and management control systems have significant effect on company Performance.Keyword: information technology relatedness, management control system, company performance..

Analisis Pengungkapan Intellectual Capital Dalam LaporanTahunan PT United Tractor Tbk dan PT Intraco Penta Tbk Tahun 2012-2014 Ade Kurnia Gusti; Sany Dwita
Wahana Riset Akuntansi Vol 4, No 2 (2016)
Publisher : Universitas Negeri Padang

Recognition of intellectual capital to create and defand competitive advantage and significant increase of shareholder value. Inside of management, intellectual capital information in annual report assist management to decide and devise company performance. The purpose of this research is analysis intellectual capital disclosure of annual report toward PT United Tractors Tbk and PT Intraco Penta Tbk. This studi is qualitative and used secondary data. Object by this reseach is annual report of PT United Tractors Tbk and PT Intraco Penta Tbk. This method research highlights specific issues that arise in using visual content analysis to measure intellectual capital disclosure. The result of this research indicate that relational capital is most disclosure in annual report of PT United Tractors Tbk and PT Intraco Penta Tbk in the period from 2012-2014, they are 43,15% and 51,19%. Human capital disclosure is 40,75% and 35,12%. Organizational capital disclosure is 16,10% and 13,69%. Intellectual capital disclosure in annual report of PT United Tractors Tbk and PT Intraco Penta Tbk more dominant for narative text. Keywords: intellectual capital, human capital, relational capital, organizational capital, annual report

Pengaruh Earning Power, Kecakapan Manajerial, Dan Employess Stock Ownership Program Terhadap Manajemen Laba Riil: Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2010-2014 Nadia Mukhtar; Salma Taqwa
Wahana Riset Akuntansi Vol 4, No 2 (2016)
Publisher : Universitas Negeri Padang

This reseach is examine the effect of earning power, managerial ability, and employee stock ownership program on the real earnings management. Sampled used in this reseach are manufacturing companies listed in Indonesia Stock Exchange (IDX) period of 2010-2014. The method of analysis is using multiple regression model. The results indicate that: (1) earning power has a positive effect on real earnings management based on abnormal cash flow operating and abnormal discretionary expense but has no effect on real earnings management based on abnormal production expense. (2) managerial ability has negative effect and not significant on real earnings management based on abnormal cash flow operating, abnormal production expense and abnormal discretionery expense. (3) employee stock ownership program has no effect on real earnings management based on abnormal cash flow operating, abnormal production expense, and abnormal discretioneryexpense.Keywords : Earning Power, Managerial Ability, Employee Stock Ownership Program, Real Earnings Management

Peningkatan Kualitas Produk Melalui Penerapan Prosedur dan Sistem Produksi: Studi Pada UD Wijaya Kusuma Kota Blitar Rumaningtya Lisaria Putri
Wahana Riset Akuntansi Vol 4, No 2 (2016)
Publisher : Universitas Negeri Padang

The aim of this research among others, is to describe the systems and procedures for small businesses on aspects of the production process, and also how to improve product quality pastries of the study on "UD. Wijaya Kusuma Kota Blitar. The method used in this study is a qualitative approach, focusing on descriptive and analytical approaches tend to use inductive and reports described in Flowchart system. The results of the research are overall systems and procedures at UD. Wijaya Kusuma already meet the standards of overall performance, still deficiencies in the system and procedures of the production process. UD Wijaya Kusuma is still use the document flow, and the separation of functions is still on concurrent jobs that are less effective in implementing a function of the employee's job duties. Therefore it is necessary to design a new system which represents the overall system appropriate separation of functionsKeywords: systems and procedures, flowchart flow production process, quality products

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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

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