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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 6 Documents
 1 
Search results for , issue "Vol 5, No 1 (2017)" : 6 Documents clear
Visual Content Analysis Atas Penggambaran Elit Bisnis Dalam Laporan Tahunan (Studi Kasus Pada Laporan Tahunan PT Bank Mandiri Tbk Tahun 2013-2014) Muhammad Sandio; Herlina Helmy; Erly Mulyani
Wahana Riset Akuntansi Vol 5, No 1 (2017)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (547.408 KB) | DOI: 10.24036/wra.v5i1.8717

Abstract

The purpose of this study was to analyze how the management of the company described the business elite and know the messages conveyed through the depiction of the business elite in the annual report of PT Bank Mandiri Tbk 2013-2014. This research uses descriptive method interpretative case study on the annual report of PT Bank Mandiri Tbk 2013-2014. This study is a replication of the study Davison in 2010 by analyzing the intellectual capital owned business elite using four sets of rhetorical code: physical, clothing, spatial, and interpersonal. The results showed that there are 12 photo business elite found in the annual report of PT Bank Mandiri Tbk 2013-2014, the total percentage in 2013 and 2014, ie by 79% and 81%. The message conveyed through disclosure photo business elite about intellectual capital can be seen from the physical codes, clothing, interpersonal and spatial.Keywords : intellectual capital, the physical codes, clothing code, interpersonal code and spatial code.
Pengaruh Penetapan Standar Akuntansi Keuangan (Konvergensi IFRS) Terhadap Relevansi Nilai Informasi Akuntansi Nurzi Sebrina; Salma Taqwa
Wahana Riset Akuntansi Vol 5, No 1 (2017)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (974.572 KB) | DOI: 10.24036/wra.v5i1.8709

Abstract

One of the key requirements for investors is a transparent accounting system. The Internatioanl Financial Acounting standards (IFRS) was introduced to improve the quality and accuracy of financial reporting. This study examines the effect of adopting IFRS on the value relevance of earnings, changes in earnings and book value information. A sample of 317 firms listed on the Indonesia Stock Exchange were purposively selected between 2011 and 2014. Data earnings, book value, return, was collected and tested using return model and price models. Because there's a problem of classical assumption test result data can be processed as much as 629 observation for return model and 1198 observation for price model. Hypothesis testing was done by using two models: Return Model and Price Model. The study shows that an increasing value relevance of earnings, changes in earnings and book value information took place during the early years of the application of the IFRS. The value relevance of book value was higher than the value relevance of earnings and changes in income, which shows the book value of information is important information for investors. While the value relevance of earnings information increased during the application of international accounting standards, the value relevance of changes in earnings information decreased
Pengaruh Gender Terhadap Perilaku Etis Akuntan Di Minangkabau (Studi Eksperimentasi Semu pada Mahasiswa Akuntansi di Kota Padang) Ridha Oktarina; Sany Dwita; Halmawati Halmawati
Wahana Riset Akuntansi Vol 5, No 1 (2017)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (886.011 KB) | DOI: 10.24036/wra.v5i1.8720

Abstract

This study aims to provide empirical evidence on: 1) The existence of holier than thou perception bias among Minangkabau male and female accountants. 2) Whether female accountants demonstrate a higher holier than thou perception bias compared to their male counterparts. Data for this study were collected using a survey questionnaire administered to 235 accounting students in 4 universities in Padang. Independent sample T-test and ANOVA were used to analyzed the data. Results of this study show the existance of the holier than thou perception bias among Minangkabau male and female accountants. Furthermore the result show that Minangkabau female accountants demonstrate a higher holier than thou perception bias compared to their male counterparts.Keywords: Gender, holier than thou, perception bias.
Pengaruh Struktur Kepemilikan Manajerial, Profitabilitas Dan Ukuran Perusahaan Terhadap Kinerja Intellectual Capital (Studi Empiris pada Perusahaan Perbankan di BEI Tahun 2012-2014) Diajeng Marta Ningsih; Fefri Indra Arza; Mayar Afriyenti
Wahana Riset Akuntansi Vol 5, No 1 (2017)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (791.325 KB) | DOI: 10.24036/wra.v5i1.8711

Abstract

This study examine the effect of managerial ownership, profitability, and firm size on the intellectual capital performance. The population is banking company listed on the Indonesian Stock Exchange (IDX) period of 2012-2014. The sample are 29 companies. The result indicate that managerial ownership has no effect on intellectual capital performance, profitability has positive effect on intellectual capital performance, and firm size has positive effect on intellectual capital performance.Keywords: Managerial Ownership, Profitability, Firm Size, Intellectual Capital Performance
Pengaruh Kompetensi Sumber Daya Manusia Dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Sawahlunto) Lola Septiana; Efrizal Syofyan; Henri Agustin
Wahana Riset Akuntansi Vol 5, No 1 (2017)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (762.201 KB) | DOI: 10.24036/wra.v5i1.8713

Abstract

This research aims to determine: (1) the effect of the the Human Resources competencies toward the Local Government Finance Report quality, (2) the effect of the role of internal audits toward the Local Government Finance Report. Type of this research is causative. The population of the reseach were 27 units of Satuan Kerja Perangkat Daerah (SKPD) in Sawahlunto. The technique of sample collection is total sampling method. The sources of the data of this research is the primary data. The technique of the the data collection is questionnaires. The data were analyzed using multiple regression analysis using SPSS version 20. The results of the reseach showed that: (1) Human resources competencies positively and significantly effect on the quality of LKPD, (2) the role of internal audit is does not a positively and significantly effect on the quality of LKPD. Suggestions of this are: to the next researchers should be able to use the model of other researches, such as, using an intervening variable, moderating variables, or control variables and replace other independent variables which may be affect the quality of financial statements and are expected to expand the area of researches.Keywords: local government financial statements, human resources, internal audit.
Pengaruh Default Risk, Profitabilitas dan Resiko Sistematis Terhadap Earnings Response Coefficient (Studi Empiris pada Perusahaan yang terdaftar di BEI Tahun 2011-2014) Anggita Rullyan; Henri Agustin; Charoline Cheisviyanny
Wahana Riset Akuntansi Vol 5, No 1 (2017)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (743.48 KB) | DOI: 10.24036/wra.v5i1.8715

Abstract

This study aimed provide empirical evidence about the effect of default risk, profitability, and systematic risk on earnings response coefficient in companies listed on the Indonesian Stock Exchange. Default risk in this study was measured by total debt divided by total equity. Profitability measured by earnings after tax divided by total assets and systematic risk measured by CAPM single model. This research was classified as causative research. The population in this study was all companies listed in the Indonesian Stock Exchange during 2011 to 2014. The sample was determined by using purposive sampling method, and obtained 302 companies. Data used obtained from www.idx.co.id. The documentation technique was used in collecting the data. Meanwhile, panel data regression analysis was used in analyzing the data. The results of this study were (1) default risk has a negative significant effect on earnings response coefficient, (2) profitability has no significant effect on earnings response coefficient, and (3) systematic risk has no significant effect on earnings response coefficient.Keywords: ERC, Default Risk, Profitability, Systematic Risk

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