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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 Non Performing Financing (NPF) Terhadap Profitabilitas Bank Syariah di Indonesia Edy Suprianto; Hendry Setiawan; Dedi Rusdi
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.v8i2.110871

Abstract

This study examines the effect of NPF on the profitability of Islamic banks in Indonesia. The research population is  the whole of the research object to be examined. The population of this study is all Islamic commercial banks for the 2014-2018 period registered with Bank Indonesia. The sample was selected by purposive sampling method. The results of this study indicate that NPF has a negative effect on the profitability of Islamic banks in Indonesia.Keywords: NPF, Profitability, and Syari’ah Bank.
Pengaruh Investment Opportunity Set dan Penerapan Good Corporate Governance Terhadap Kualitas Laba Dwi Putri Aningrum; Ade Imam Muslim
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.v8i2.111845

Abstract

This research aims to investigate the effect of the investment opportunity set and the implementation of good corporate governance on earnings quality. The observations in this research amounted to 75 data from manufacturing companies listed on the IDX in 2015-2019 that have met the purposive sampling criteria. Based on the results of panel data regression, it is concluded that the investment opportunity set and the implementation of good corporate governance have a significant effect simultaneously on earnings quality. Partially, the investment opportunity set and managerial ownership have no effect on earnings quality. Meanwhile, institutional ownership and independent board of commissioners have a significant negative effect on earnings quality.Keywords: Investment Opportunity Set; Managerial Ownership; Institutional Ownership; Independent Board of Commissioners; Earnings Quality.
Determinan Peringkat Sukuk: Ditinjau dari Aspek Akuntansi dan Non-Akuntansi Sofyan Hadinata
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.v8i2.109370

Abstract

The objective of this study was to provide empirical findings whether firm size, liquidity, productivity, and sukuk maturity have a significant influence on sukuk ratings. This study uses secondary data. The population of this research is companies issuing sukuk, listed on The Indonesia Stock Exchange and rated by PT PEFINDO. The sampling method used was purposive sampling. Meanwhile, for data analysis this study uses panel data regression method with the assistance of Eviews 10 software. Based on analysis, the results of this study indicate that company size, liquidity, profitability, and productivity have a positive effect on the sukuk rating, while sukuk maturity has a negative effect on the sukuk rating. Several implications of the results of this study. First, sukuk investors will be helped by sukuk rating information, because it reflects the company's financial condition. Second, companies that will issue sukuk or existing sukuk issuers must always put concern on the financial condition of their companies to ensure that the sukuk issued have a good rating. Third, the sukuk issuer must have careful planning to determine sukuk maturity, because it is associated with risks. Fourth, to reduce information asymmetry, policymakers should require all sukuk issuers to rate their sukuk. Keywords: Sukuk Ratings; Company Size; Liquidity; Profitability; Productivity; and Sukuk Maturity
POTRET PEMOTONGAN DAN PEMUNGUTAN PAJAK OLEH BENDAHARA DANA BANTUAN OPERASIONAL SEKOLAH (BOS) Nur Handayani; Maratus Zahro
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.v9i1.111962

Abstract

This study aims to examine the implementation of tax deductions and collection by the Treasurer of Bantuan Operasional Sekolah (BOS). The research data analysis used a descriptive qualitative approach. The research objects were SD Negeri Banyuajuh 3 Kamal Bangkalan Madura and SMK Kesehatan Yannas Husada Bangkalan. Data collection techniques used unstructured interviews, observation and documentation. The results showed that the implementation of witholding tax and levy carried out by the treasurer at SD Negeri Banyuajuh 3 Kamal Bangkalan Madura and SMK Kesehatan Yannas Husada Bangkalan was still not optimal and some were not in accordance with the applicable taxation regulations. The results show that there are five (5) things that can make the treasurer make the mismatch, namely: first, the high incomprehension of the treasurer about tariffs, the basis for imposition and obligations related to taxation. Second, the lack of training attended by BOS fund treasurers. Third, the rapid change in taxation rules. Fourth, lack of socialization from related parties (such as the Tax Service Office, Education and Culture Office). Fifth, the high level of activity apart from taking care of BOS funds from the BOS fund treasurer. This mismatch automatically causes the tax, which is generally the state revenue that is relied on the most to become less than optimal. This is because there are still funds that should go to the state treasury. Keywords: Treasurer; BOS Funds; Deductions; Collections; Taxes
Pengaruh Leverage, Growth Opportunity, Ukuran Perusahaan dan Intensitas Modal terhadap Konservatisme Akuntansi Suci Kurnia Putri; Wira Lestari; Riski Hernando
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.v9i1.111948

Abstract

The purpose of this study is to examine the effect of leverage, growth opportunity, firm size and capital intensity on accounting conservatism in the banking sector listed on the Indonesia Stock Exchange (IDX) both simultaneously and partially. The banking sector listed on the Indonesia Stock Exchange (IDX) was selected for the population in this study. The sample selection was carried out using purposive sampling technique and obtained 28 companies with a research period of four years of observation (2016-2019). Meanwhile, the data analysis in this study used multiple regression analysis methods using the SPSS version 22 for windows software application. The results of research conducted in this research indicate that the variable leverage, growth opportunity, firm size and capital intensity simultaneously affect accounting conservatism and firm size variables affect accounting conservatism partially. Meanwhile, other variables such as: leverage, growth opportunity, capital intensity show no effect on accounting conservatism partially. Keywords: Accounting Conservatism; Leverage; Growth Opportunity; Firm Size; Capital Intensity
Islamic Corporate Governance: Pengaruh Tingkat Pedidikan dan Keahlian Keuangan Dewan Pengawas Syariah (DPS) terhadap Perilaku Pengambilan Risiko Luciana Luthan
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.v9i1.111855

Abstract

This study examines the effect of DPS characteristics on risk-taking behavior in Indonesian Islamic banking in 2010-2016. The first characteristic tested is the level of education and the second is SSB expertise in finance. The population of this research is Islamic banks in Indonesia, while the sample consists of 63 Islamic commercial banks in Indonesia, which were selected by purposive sampling method. The measurement used for the education level of DPS is the percentage of DPS with a master's degree, while for financial expertise it is used the percentage of DPS who have expertise in finance. Then to measure the bank's risk-taking behavior, the Z-score is used. The results of hypothesis testing indicate that hypotheses 1 and 2 are accepted. From the results of the study, it can be concluded that the higher the education level of DPS, will encourage Islamic banks to take bigger risks. And the increasing number of SSB members who have a background of expertise in finance will limit Islamic banks in taking risks.Keywords: Islamic Corporate Governance; Sharia Supervisory Board (SSB); Islamic Bank; Risk Taking Behaviour.
Pengaruh Gaya Kepemimpinan Konsiderasi, Subjektif Diagnostik, Subjektif Interaktif Terhadap Kejelasan Tujuan Riski Hernando; Rezi Abdurrahman; Eko Prasetyo
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.v8i2.109914

Abstract

This study aims to examine the effect of consideration leadership on goal clarity. This study also examines the mediation of subjective diagnostic and subjective interactive on the relationship between initiation structure leadership and evaluation fairness. Sample in this study use 152 subordinates in merchandising, services and manufacturing business. Data processed using structural equation modeling with WarpPLS 3.0 software. Data were collected using a questionnaire with hand delivery system technique. The results of this study indicate that consideration leadership influences goal clarity. However, the only one mediation variable support the hypotheses in this study, and the other one do not support the hypotheses. Keywords: Goal Clarity; Consideration Leadership; Subjective Diagnostic; Subjective Interactive
Apakah Manajemen Laba di Bank Syariah Berbeda dengan Bank Konvensional? Adela Yohana; Vanica Serly
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.v8i2.111283

Abstract

This research is in the form of quantitative correlation. The correlation method is a research method with the aim of describing two or more facts and also the properties of the object being studied. This study aims to determine the differences in earnings management in Islamic banks with earnings management in conventional banks registered with the Financial Services Authority from 2015-2019. The data used in this study are the annual reports of Islamic banks and conventional banks registered with the Financial Services Authority for the period 2015-2019. The data sampling method uses purposive sampling method based on certain criteria. Based on the criteria used, the researcher obtained a sample of 34 banks. Testing the hypothesis in this study using multiple regression analysis and coupled with a different test (independent sample t-test). The results showed that there is a difference between earnings management in Islamic banks and conventional banks. Earnings management in Islamic banks is lower than conventional banks. Keywords: Conventional bank, Islamic bank, Earnings management.
Tipe Pengungkapan Lingkungan dalam Laporan Tahunan Perusahaan Publik di Indonesia Utpala Rani; Octavia Lhaksmi Pramudyastuti
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.v9i1.111934

Abstract

This descriptive study explores the types of pro-environmental behavior that public companies in Indonesia disclose in their annual reports. In general, environmental disclosure is one of the company's channels to send signals to stakeholders about the company's attitude and commitment to environmental protection. In this study, the types of environmental disclosure for 160 public companies listed on the IDX were identified by content analysis. The results show that most of the sample companies committed greenwashing for the disclosure of their pro-environmental commitments in the annual reports. This indicates that environmental disclosure by public companies in Indonesia tends to be symbolic and oriented solely to regulatory compliance.Keywords: Environmental Disclosure; Pro-Environment Behavior; Greenwashing; Public Company.
Pengoptimalan Akuntanbilitas Tanggung Jawab Sosial dan Lingkungan (TJSL) pada Perusahaan Tambang di Indonesia Reza Hening Wijaya; Utpala Rani; Nibras Anny Khabibah
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.v8i2.110070

Abstract

This descriptive research aims to depict the extent to which mining companies in Indonesia are trying to be accountable for the implementation of social and environmental responsibility. The identification results of 15 coal mining companies’ annual reports of show that most companies rely on qualitative explanations to provide confidence to stakeholders about their behavior towards the environment and society. The lack of companies that disclose quantitative aspects and the relevance of social and environmental responsibility activities can indicate a lack of seriousness by the company in realizing its promise to preserve nature and improve the lives of the surrounding communities Keywords: Green Accounting; CSR; Accountability; Coal Mining Corporations

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