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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 182 Documents

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Pengaruh Earnings Aggresiveness Terhadap Cost of Equity Dengan Persistensi Laba Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016) Isma Delita; Erly Mulyani
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

The research aim to examine the efect of earnings aggressiveness on cost of equity and earnings persistence as a moderation variable. Population in this research are manufactoring companies listed in Indonesia Stock Exchange(IDX) in 2014 to 2016. The sample of study of study was determined by using purposive sampling method, and that total sample 41 manufacturing companies. The data used in this research and secondary data.the technique of collecting data by the method of documentation at www.idx.co.id. The analytical method used is Moderatated Regression Analysis. The result showed earnings aggressiveness have negative significant efect on cost of equity and earnings persistence negatively moderates (weaken) the relationship between earnings aggressiveness and cost of equity.Keywords: cost of equity, earnings aggressiveness, earnings persistence

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

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

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

Anteseden Transparansi Laporan Keuangan Pemerintah Daerah (Studi Empiris pada OPD Pemerintah Daerah Kota Magelang) Reky Candra Wirawan; Nur Layla Yuliani; Anissa Hakim Purwantini
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

This study aims to empirically tested factors that affect transparency on financial statements namely presentation of financial statements, qualitative characteristics, accessibility, internal control, external pressure, management commitment, and human resources for finance in the local government organization of Magelang City. The population in this study were all employees in the local government organization of Magelang City with purposive sampling technique as many as 109 respondents. Data analysis techniques are multiple regression analysis and hypothesis testing. R2 test results show the amount of adjusted R2 value of 0.730 (73%). The results of the study found that qualitative characteristics, accessibility, and external pressures had a positive effect on the transparency of financial statements. While the presentation of financial statements, internal control, human resources, and management commitment does not affect the transparency of local government financial reports.Keywords: Transparency, financial reports, local government

Pengaruh Profitabilitas, Ukuran Perusahaan, dan Reputasi Kantor Akuntan Publik Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2011-2013) Ira Wahyu Putri; Vita Fitria Sari
Wahana Riset Akuntansi Vol 2, No 2 (2014)
Publisher : Universitas Negeri Padang

This study aimed to get empirical evidence about the affect of profitability, firm size dan reputation of public accountant office to audit delay in manufacturing company listed in Indonesian Stock Exchange 2011-2013. Audit delay measured by calculating the span time between closing date financial statement and the date contained in audited financial statement. By using secondary data and purposive sampling method, there were 48 companies participated in this research. Data were analized by panel regression analysis. This study showed that only firm size significantly negative to audit delay, while profitability and reputation of public accountant office didn’t affect to audit delay. Keyword: profitability, firm size, reputation of public account office, audit delay, manufacturing company

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

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

Analisis Penyaluran dan Penggunaan Dana Desa (Studi pada Nagari Tujuah Koto Talago, Kecamatan Guguak, Kabupaten 50 Kota) Intan Marthalina; Nurzi Sebrina
Wahana Riset Akuntansi Vol 6, No 2 (2018)
Publisher : Universitas Negeri Padang

This research aims to determine the Distribution and Use of Village Funds In villages in Tujuah Koto Talago, Guguak District, Limapuluh Kota District West Sumatrera, there are three (3) aspects in the use and distribution of village funds namely Financial Aspects in Use of Village Funds, Aspects of Procurement of Goods and Services in the Use of Village Funds and Aspects of Reliability of Internal Control Systems. To achieve that goal, qualitative research method with interpretative approach is used. Data Sources are Primary data and Secondary data. Data collection techniques are carried out by observation, interviews, and document. The results showed:(1) Finance in the use of village funds in disbursement has been delayed, namely liquid one-stage funds in May and second stage funds in September and prioritized use of infrastructure (2) procurement of goods and services in the use of village funds are carried out efficiently, effectively, transparently, community empowerment, mutual cooperation and accountability (3). Reliability of SPI is carried out based on the internal environment, risk assessment, control activities, information and communication and monitoring carried out by the sub-district head, nagari guardian, nagari, bamus and the communityKeywords: Distribution and Use of Village Funds

Pengaruh Tanggung Jawab Profesi, Independensi, Integritas, Objektivitas, Dan Kompetensi Terhadap Etika Auditor Charoline Cheisviyanny; Lili Anita
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

The research aims to know the effect of professional responsibility, independency, integrity, objectivity, and competency to auditor’s ethic. The population of the research was the auditors in Public Accountant Office in Padang. The sample was chosen by total sampling method. The data was collected by questioners and analyzed by double regression analysis. The result show: 1) Professional responsibility positive significantly effect to auditor’s ethic. 2) Independency does not positive significantly effect to auditor’s ethic. 3) Integrity does not positive significantly effect to auditor’s ethic. 4) Objectivity positive significantly effect to auditor’s ethic. 5) Competency does not positive significantly effect to auditor’s ethic. Keywords: auditor’s ethic, proffesional responsibility, independency, integrity, objectivity, competency

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

Pengaruh Corporate Governance Terhadap Pemilihan Auditor Eksternal (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Yelsa Yulia Efwita; Erinos NR
Wahana Riset Akuntansi Vol 7, No 1 (2019)
Publisher : Universitas Negeri Padang

The purpose of the research is to know the corporate governance that is proxied by the board of commissioners, the effectiveness of the audit committee and the board of directors on the selection of external auditors. This study uses secondary data from the company's annual report for 2015-2017. The sampling method in this study used purposive sampling with a sample of 67 manufacturing companies listed on the Indonesia Stock Exchange in 2015-217. The analysis used in this study is logistic regression analysis. The results showed that the board of commissioners, the effectiveness of the audit committee had a significant positive effect on the selection of external auditors, while the board of directors did not influence the selection of quality external auditors.Keywords: auditor selection, big four, board of commissioners, board of directors

Page 10 of 19 | Total Record : 182

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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

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

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