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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 182 Documents
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Pengaruh Mekanisme Corporate Governance Terhadap Konservatisme Akuntansi Dengan Intensitas Fair Value Sebagai Pemoderasi Kazbarani Alvino; Nurzi Sebrina
Wahana Riset Akuntansi Vol 8, No 1 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i1.109028

Abstract

The purpose of this research is to examine the effect of corporate governance mechanisms that are moderated by fair value on the level of accounting conservatism. The corporate governance mechanism consists of an independent commissioner, an institutional ownership structure, a foreign ownership structure and audit quality.  Research conducted on manufacturing companies and financial companies listed on the Stock Exchange period 2016-2018, purposive sampling method was used to determine the research sample so that 93 manufacturing companies and 52 financial companies was obtained. Hypothesis testing is done by multiple regression methods. The results showed that the independence of commissioners had a positive effect on the level of accounting conservatism. In manufacturing companies, institutional ownership structure does not affect the level of conservatism, whereas in financial companies, institutional ownership structure influences the level of accounting conservatism. Other corporate governance mechanisms, foreign ownership and audit quality, do not influence the level of accounting conservatism in both manufacturing and financial companies. The intensity of fair value in both sectors of the company has a negative effect, or weakens the relationship of corporate governance mechanisms to the level of accounting conservatism Keywords: Accounting Conservatism; Fair Value; Corporate Governance
Pengaruh Manjemen Laba dan Tax Avoidance Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Chindy Annisa Violeta; Vanica Serly
Wahana Riset Akuntansi Vol 8, No 1 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i1.109054

Abstract

The puspose of this study is to determine the effect of earnings management and tax avoidance on firm value. This type of research is quantitative. The study was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2018, with a total sample of 135 samples using a purposive sampling method. Data collection methods are documentary studies. The analysis was done by using multiple regression model. Earnings management is measured using discretionary accruals that are calculated using the performance matched model and tax avoidance is measured using an effective tax ratio (ETR). The results of this study indicate that (1) earnings management has a positive but not significant effect on firm value. (2) Tax avoidance has a significant negative effect on firm value. Recommendations for futher research are expected to expand the object of research becouse in this study only examines banking companies. In addition, future research can use other models as a measurement of earnings management and look for other independent variables if you want to do the same research.Keywords:  Earnings Management; Tax Avoidance; Firm Value.
Pengaruh Intellectual Capital, Perencanaan Pajak, Dan Pengungkapan Enterprise Risk Management Terhadap Nilai Perusahaan Riani Fadilah; Mayar Afriyenti
Wahana Riset Akuntansi Vol 8, No 1 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i1.109056

Abstract

The aim of this study was to analyze the influence of intellectual capital, tax planning, enterprise risk management discloure on firm value. The data used in this study are annual reports In manufacturing companies listed on the indonesia stock exchange (idx) in the period 2014-2018. The method of taking data samples using purposive sampling method based on certain criteria. Based on the retrieval method obtained A sample of 162 companies. Hypothesis testing in this study uses multiple linear regression analysis. The results show that structural capital, tax planning, and enterprise risk management discloure has no influence on firm value and human capital also customer capital have a positive influence on firm value. The results of this study contribute to the development of knowledge related to company value, especially the importance of human capital and customer capital. For practice, this research provides input to companies in order to maximize their human capital and customer capital. Keywords: Intellectual Capital; Tax Planning; Enterprise Risk Management Disclosure; Firm Value
Pengaruh Komitmen Perangkat Daerah, Peran Aparat Pengawasan Intern Pemerintah Dan Budaya Organisasi Terhadap Efektifitas Penyelenggaraan Sistem Akuntabilitas Kinerja Instansi Pemerintah Amellia Betta; Fefri Indra Arza
Wahana Riset Akuntansi Vol 8, No 1 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i1.109152

Abstract

This study aims to examine the effect of regional apparatus commitment, the role of APIP and organizational culture on the effectiveness of the implementation of SAKIP. This research uses agency theory. The population of this research is the organization of regional apparatus (OPD) of Solok City and Solok Regency with total sampling sampling method. Respondents in this study were OPD secretaries and a number of auditors in the District and City Government of Solok. Hypothesis testing uses multiple regression analysis techniques. The results showed that the commitment of the regional apparatus influences the effectiveness of SAKIP. While the role of APIP and organizational culture does not affect the effectiveness of SAKIP.Keywords: Effectiveness of SAKIP Implementation;The Role of APIP; Organizational Culture; Regional Apparatus Commitment
Pengaruh Locus Of Control dan Tekanan Anggaran Waktu terhadap Perilaku Disfungsional Auditor: Studi Empiris pada Kantor Akuntan Publik di Kota Padang Putri Rahmawati; Halmawati Halmawati
Wahana Riset Akuntansi Vol 8, No 1 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i1.109102

Abstract

This study aims to examine the effect of locus of control and time budget pressure on the auditor's dysfunctional behavior. The population in this study are all public accounting firms in the city of Padang, using a total sampling method, there are 8 public accounting firms that can be used as research samples and collected as many as 47 questionnaires. Data analysis methods used in this study was multiple linear regression analysis. The results of this study support the second and third hypotheses, internal locus of control has a negative influence on the auditor's dysfunctional behavior and budget time pressure has a positive influence on the auditor's dysfunctional behavior. However the results of this study reject the first hypothesis that external locus of control does not have a positive and significant effect on the dysfunctional behavior of auditors working in public accounting firms in the city of Padang.Keywords: Auditor's Dysfunctional Behavior; External Locus of Control; Internal Locus of Control; Time Budget Pressure.
Analisis Penerbitan Obligasi Daerah Sebagai Alternatif Pembiayaan Pembangunan Pada Pemerintah Provinsi Sumatera Barat Gusfina Yusesa; Fefri Indra Arza
Wahana Riset Akuntansi Vol 8, No 1 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i1.109021

Abstract

This study aims to analyze the ability and readiness of the issuance of municipal bonds in the government of West Sumatra Province as an alternative to development financing. This analysis includes the financial capability of the province of West Sumatra and the readiness in managing municipal bonds both in terms of human resources and preparation of regulations in the regions that have been carried out by the government of West Sumatra province. This study uses a descriptive qualitative approach interviewing 7 informants from several parties involved and having the authority in policy in the management of municipal bonds later in the government of West Sumatra province. The results showed that the government of West Sumatra province has the financial capability in issuing municipal bonds which is supported by the absence of regional provincial obligations in debt or other obligations. However, the results of the study found that the government of West Sumatra province does not yet have the readiness of human resources and the preparation of regulations in the implementation of municipal bonds. Keywords: Municipal Bond; Development Financing; Financial Capability; Human Resources and Regulation
Peranan Penyusunan Laporan Keuangan Dalam Penyajian Informasi Keuangan Pada BMT At-Taqwa Muhammadiyah Sumatera Barat Leli Wita Suwita
Wahana Riset Akuntansi Vol 8, No 1 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i1.109085

Abstract

This study aims to analyze how the role of financial statement preparation is to find out information relating to the financial position and performance of a corporate entity which includes the realization of the budget report, balance sheet, cash flow statement, and reports on the financial statement notes. The research method used is a qualitative method that compares financial statements between 2016 and 2018. The financial statements presented by BMT At-Taqwa Muhammadiyah West Sumatra in the form of a balance sheet and income statement, where an increase in value from the reporting date of the current year with the previous year, of the report there are still shortcomings in the reporting. BMT At-Taqwa Muhammadiyah West Sumatra is recommended to make all financial reports needed by financial information from BMT At-Taqwa Muhhammadiyah West Sumatra.Keywords: Role; Financial Statements; Financial Information.
Faktor Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Pertambangan di Indonesia Marfuah Marfuah; Sakilah Sakilah; Priyono Puji Prasetyo
Wahana Riset Akuntansi Vol 9, No 1 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i1.111864

Abstract

This study aims to analyze the effect of profitability, firm size, institutional ownership, audit committee, audit opinion, and company age on the timeliness of financial report submission. The sample used in this study consisted of 26 mining companies listed on the Indonesia Stock Exchange for the period 2015-2018. The sampling method in this study was using purposive sampling method, so 104 samples were selected for 4 years. Hypothesis testing is done using logistic regression. The results of this study indicate that profitability has a significant positive effect on the timeliness of submitting financial statements, while company size, institutional ownership, audit committee, audit opinion and company age have no significant effect on the timeliness of submitting financial reports to mining companies in Indonesia. The results of this study contribute to report users that profitability is an important factor in encouraging the timeliness of the submission of corporate financial reports. Keywords: Audit Committee; Audit Opinion; Institutional Ownership; Profitability; Timeliness.
Riset Pelaporan Keuangan Pemerintahan Selama Satu Dekade di Indonesia : Sebuah Review Literature Deviani Deviani
Wahana Riset Akuntansi Vol 8, No 2 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i2.110780

Abstract

This paper aim to provides the overview of the state of research in the fields of governmental financial reporting in Indonesia over the period 2005-2015 and also explore  avenue for future research. To achieve the aim, this paper reviews prior research on governmental financial reporting in Indonesia encompassing the research papers published in nine university journals, Accounting National Symposium (SNA), theses and dissertation from selected universities. A total of 28 studies were identified.  Review based on the following three research question: 1) What topiks of interest to researchers, 2) what research methods are most often used, 3) what paradigm approach used by the researchers. By so doing the government's financial reporting research mapping may be obtained. The results of the analysis conducted in this paper reveals a paradigm approach undertaken in research. Moreover, the result show that, most  topik of interest is disclosure area,  archival and questionaire research method are still dominated.   Furthermore,   although there are variation related to topiks theories and research methods, a mainstream in governmental financial reporting research seems to exist. The institutional and social aspects of financial reporting are still relatively unexplored. This review suggests in order to conduct research with the diverse paradigm approaches. Each paradigm should complementary and cooperate not isolated. The literature review is limited to research papers published in Indonesian university, Indonesian postgraduates students research from overseas excluded. Finally recommended to conduct financial reporting research by discussing the institutional and social aspects. Keywords: Public Sektor Accounting; Governmental Financial Reporting; Paradigm Approach
Pengungkapan Corporate Sosial Responsibility pada Perusahaan Publik di Indonesia: Melalui Karakteristik Perusahaan Sumartono Sumartono; Muhamad Yamin Noch; Zakaria Zakaria; Anhar Pratama
Wahana Riset Akuntansi Vol 9, No 1 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i1.111830

Abstract

CSR disclosure is a claim that companies not only operate for the benefit of shareholders, but also for stakeholders such as workers, local communities, government, non-governmental organizations (NGOs), consumers, and the environment. This study aims to test and analyze whether company characteristics are proxied by company size, profitability, liquidity, growth and media exposure, and Corporate Social Responsibility measured by the criteria of 91 disclosure items based on Global Reporting Initiative version 4.0. The population in this study are companies that are included in the LQ-45 index category which are listed on the Indonesia Stock Exchange for the period 2014-2017. 16 companies were sampled using the purposive sampling technique and multiple linear regression analysis was used in this study. The results show that partially company size, growth, and media exposure do not affect disclosure of Corporate Social Responsibility, while profitability and liquidity have a significant effect on disclosure of Corporate Social Responsibility and simultaneously company size, profitability, liquidity, growth, and media exposure have a significant effect on disclosure of Corporate Social. Responsibility. This research can provide relevant information to companies that are included in the LQ-45 to try to continue to maximize the application of their social responsibility through the concept of social accounting. Keywords: Company Size; Profitability; Liquidity; Growth; Media Exposure; Corporate Social Responsibility

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