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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 7 Documents

Search results for , issue "Vol 5, No 2 (2017)" : 7 Documents clear

Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja Dan Lingkungan Keluarga Terhadap Minat Menjadi Akuntan Publik: Studi Empiris Mahasiswa S1 Akuntansi Universitas Negeri Dan Swasta Kota Padang Sarli Siska Harianti; Salma Taqwa
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

This research aims to obtain empirical evidence about the extent of the influence of : (1) financial reward to the interest became public accountant (2) Job Market Consideration to the interest became public accountant (3) Family Environment to the interest became public accountant. This research is classified research causative associative. The population in this research is a student majoring in accounting S1 at public and private universities of Padang. Samples used as many as 164 people by using purposive sampling technique. Data collection techniques used a questionnaire. The collected data are then analyzed the statistics by multiple regression analysis using SPSS version 16.0. Test the hypothesis in this study was conducted using the F- test and t - test. The results of this research indicate that (1) financial reward has positive significant influence on the interest became public accountant with significant value 0.021 <0.05 (2) Job Market Consideration has positive significant influence on the interest becomes public accountant with significant value 0.001 <0.05 (3) Family Environment does not significantly influence the public interest in becoming a public accountant with significant value 0356> 0.05.Keywords: Interest, Professional Certified Public Accountants, Financial Reward, Job Market Consideration And Family Environment.

Analisis Manfaat Basis Akrual Dan Basis Kas Menuju Akrual Dalam Pengambilan Keputusan Internal Pemerintah Daerah (Studi Empiris Pada OPD Di Kota Padang) Fadhilah Sukma; Vita Fitria Sari
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

This research aimed to identify the difference in perceptions of public sector manager about the benefits of accrual bases and cash towards accrual bases in local government internal decision-making and identify which bases is more beneficial for local government internal decision-making. This research classified as a comparative study with total of 98 samples of respondents. The classic assumption tests used were test of normality and test of homogeneity. The hypothesis tested in this research by used independent sample t-test. The results of the research showed that: (1) there is a difference in perceptions about the benefits of accrual bases and cash towards accrual bases in local government internal decision-making (2) accrual bases is more beneficial than cash towards accrual bases in local government internal decision-making.Keywords: accounting bases, accrual bases, cash towards accruals bases, local government, internal decision making

Analisis Kinerja Pemerintah Daerah Berdasarkan Informasi Finansial Dan Informasi Non-Finansial Pada Kota Solok (Studi Empiris Pada Pemerintah Daerah Kota Solok Tahun 2014-2016) Kristy Harly; Mayar Afriyenti
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

The good performance of the local government can be seen from the level of community welfare that increases from year to year, but the conditions found in reality show a declining performance but the welfare of society continues to increase. This led to the blurring of government performance in the eyes of society. Because of it, This research was conducted to analyze the performance of local government from two perspectives that is about financial information and non financial information to see whether or not the performance of government. This type of research is qualitative with population and research sample refers to social situations that include places, actors and activities around local taxes and levies. Data obtained by spreading questionnaries and conducting interviews to respondents. The data analysis technique used refers to the value for money and the effectiveness level of the respondent's answer. As a result financially the performance of the local government of Solok is very good but in terms of non-financial, government performance in the eyes of society still have not received a good appreciation for the lack of effectiveness of the implementation of governmentKeyword: financial, non financial, performance, government

Analisis Pemahaman Aparatur Nagari Tentang Pajak Penghasilan (PPH) Dan Pajak Pertambahan Nilai (PPN): Studi Deskriptif pada Kabupaten Pasaman Barat Mayar Afriyenti; Charoline Cheisviyanny; Herlina Helmy
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

Law No. 6 Year 2014 about Desa (District) states that districts are given a great opportunity to manage their own governances as well as the implementation of development to improve the welfare and quality of life of district communities. Therefore, the district government should be able to apply the principle of accountability in its governance, where all the end of district governance activities must be accountable to the district community in accordance with the provisions. District Finance Management is regulated in the Peraturan Menteri Dalam Negeri (Minister of Home Affairs Regulation) No. 113 Year 2014. One of the obligations of the District is to collect and deposit collected tax to the state. Since it is still relatively a new regulation, then the treasurers’ understanding of the tax obligations is still uneven, such as Income Tax and Value Added Tax (VAT), so the treasurers need to be trained. The training activity was held for two days at the Office of the Badan Pengelolaan Keuangan Daerah (Regional Financial Management Agency) of Pasaman Barat Regency. The participants are the treasurer and staff of 19 nagari with 25 participants. At the end of training, participants were given a quizionnaire with 25 questions about tax. The result showed that there were 20 participants whose level of understanding has reached more than 50%, or it can be concluded also that 80% of participants have gained increased understanding and knowledge about Income tax and Value Added Tax (VAT).Keywords: : treasurer, income tax, value added tax

Pengaruh Kecakapan Manajerial Terhadap Kualitas Laba: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2015 Amelia Roza Yulianda; Nurzi Sebrina
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

This study aims to examine the relation between managerial ability and earnings quality of manufacture companies listed on Indonesian Stock Exchange period of 2010 to 2015. By using purposive sampling method, there were 62 companies as the research’s sample. In this study, earnings persistence and accruals quality were used to measure earnings quality. While MA-Score was used to measure managerial ability. Using panel regression analysis, this study shows that managerial ability has a significant positive effect on earnings persistence and accruals quality. According to the results, managerial ability had an effect on earnings quality.Keywords: managerial ability, earnings quality, earnings persistence,accruals quality

Potret Pertanggung Jawaban dan Pelaporan dan Keuangan Nagari di Kabupaten Pasaman Barat Henri Agustin; Fefri Indra Arza; Erly Mulyani; Halkadri Fitra
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

This article is a follow up of community service activities conducted by the author team entitled "Improving Transparency of Nagari Financial Reports Through the Training of Preparation of Nagari Financial Reports in Pasaman Barat Regency". This article describes the portrait of accountability and nagari financial reporting in Pasaman Barat, especially after the enactment of Law No. 6 of 2014 on the village. The sample of this research is 14 nagari apparatus in Pasaman Barat district. The research data was obtained through the spreading of a closed questionnaire containing 10 items of questions ranging from (1) consistency, (2) timeliness, (3) completeness, and (4) transparency of accountability and reporting of APB Nagari in Pasaman Barat district. Research data then processed using descriptive statistics. The results of data processing show that (1) although all nagari in Pasaman Barat district have consistently submitted accountability report of realization of APBNagari annually to Regent, but similar consistency in delivering report of APBNagari realization of first and second semester can only be fulfilled by 71,43% nagari , (2) all nagari in West Pasaman district have attached reports of villagers' wealth reports, central and local government program reports that enter the nagari while reporting on realization of APBNagari and accountability report of APBNagari implementation to the Bupati, (3) although all nagari in districts West Pasaman has been able to deliver the report on the realization of APBN nagari second semester on time, but the timeliness in delivering the realization report of APBNagari first semester and accountability report of APBNagari implementation can only be fulfilled by 50% nagari, (4) 78,57% nagari in Pasaman Barat district which has published the use of the nagari budget on bulletin boards, mass media, and community radio.Keywords: reporting, responsibility, nagari budget, Pasaman Barat

Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2011-2015 Yelma Yunita; Efrizal Syofyan
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

This study aims to examine the factors that affect audit delay, ie firm size, profitability level, and size of public accounting firm (KAP). A sample of 144 manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2011-2015. The research data is obtained from the publication of financial report year 2011-2015, which then analyzed using SPSS version 15 for testing the research hypothesis. The result of hypothesis testing shows that firm profitability level and KAP size negatively affect audit delay, while firm size does not affect audit delay. Subsequent research on similar topics is expected to include other independent variables to complement the research model, such as extraordinary items, the complexity of company operations, and IFRS convergenceKeywords: audit delay, factors, manufacturing companies

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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

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

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