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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 176 Documents
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Faktor Determinasi Kualitas Audit Dzikri Fahruroji; Charoline Cheisviyanny; Dovi Septiari
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.114220

Abstract

Sustainability Reporting: Quality and Value Relevance Nurzi Sebrina; Suhairi Suhairi; Suhanda Suhanda
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.117304

Abstract

This study examines the quality of sustainability reporting of public companies listed on the Indonesia Stock Exchange and analyses the incremental value of sustainable reporting information (non-financial) on the value relevance of financial information. The research was conducted on the sustainability reporting of companies listed on the Indonesia Stock Exchange and from 713 listed companies, and by purposive sampling, a sample of 80 companies was obtained. Research on the quality of sustainability reports is carried out on reports published from 2016 to 2019. As for value relevance, it is carried out on sustainability reports published from 2016 to 2018. The significance of the value of information is investigated using the multiple regression method, modified Ohlson's (1995) model, while the quality of sustainability reporting is investigated using content analysis.  The study shows that the quality of sustainability reporting is still low, determined by the disclosure index and the level of reliability. The quality of sustainability reporting and information on economic, environmental, social topics (except governance) is relevant for stakeholders. Thus, the research results related to the overall quality of sustainability reporting and the topics of sustainable performance are consistent with the value-enhancing theory in the context of the shared value concept. However, the sustainability report does not have a positive incremental value to the value relevance of financial information on companies listed on the Indonesia Stock Exchange. Investors should consider long-term sustainability rather than short-term financial performance. The findings can also be useful for policymakers when issuing rules for sustainable reporting because the results show that transparency is a relevant valueKeywords:  Sustainability reporting, the value relevance of sustainability reporting information
Analisis Indikator Laporan Berkelanjutan Universitas Dyah Erina; Sri Pujiningsih
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.116582

Abstract

Universitas Negeri Malang (UM)'s commitment to sustainable development is contained in the campus green policy. However, UM’s have not yet presented a sustainability report that can be accessed by stakeholders. Therefore, this study aims to identify indicators of the sustainability report of UM’s based on the Global Reporting Initiative (GRI), the Campus Sustainability Assessment Instrument (IPKK) and UI green metric. This research uses a case study strategy and content analysis. The research data were obtained from the UM website, reports and documents related to the research theme. The results showed that the profile of the UM's sustainability report was 21% of the 53 aspects in the GRI indicator, 20% of the twenty aspects of the IPKK, and ranked 615 internationally and 48 nationally from the UI Green Metric.Keywords: GRI, Sustainability, higher education
Analisa Usaha Yayasan Mengimplementasikan Akuntansi Ade Palupi
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.116885

Abstract

The study analyzed how the foundation strives and struggles to apply accounting in accordance with standards so that it can properly compile financial statements. The purpose of this research is to improve the nonprofit accounting literature and assist the foundation in accelerating its capabilities in the field of accounting. This study applies case studies as a research method to construct by using Bourdieu's theory of practice as a theoretical framework. Data is obtained from documentation and interviews from two foundations as case studies. The results of this research it believes that the foundation's accounting pratice in Indonesia is an accounting field. The field forces the yayasan to keep fighting and compete in acquiring the types of capital such as economic, cultural and social to execute accounting practices. This research finds that social capital is the capital most relied upon by foundations in order to master accounting skills. In addition, the habitus agent of change of the foundation plays an important role in the implementation of accounting in the foundation.  Accounting can be classified as symbolic power because it forces the foundation to comply through legislation and regulations legitimized by the government. On the other hand, the Foundation has stakes of amanah and professional values in maintaining its position in front of the general public. Keywords: Nonprofit Accounting, Foundation Accounting, Foundation, Bourdieu
Pengaruh Pajak Penghasilan Badan, Ukuran Perusahaan, Tax Haven Country, dan Kualitas Audit terhadap Agresivitas Transfer Jessica Gracia; Amelia Sandra
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.116696

Abstract

This study aims to examine the factors that can influence transfer pricing aggressiveness such as corporate income tax, firm size, tax haven country, and audit quality. The object in this study are 108 manufacturing companies listed on the Indonesia Stock Exchange throughout 2016-2018. The technique used in data analysing were descriptive analysis, pooling test, classic assumption test, and multiple linear regression analysis. The F-test result indicates that corporate income tax, firm size, tax haven country, and audit quality simultaneously affect to transfer pricing aggressiveness. From the result of the t-test of this study concluded that corporate income tax has no effect on transfer pricing aggressiveness in a positive direction. Firm size has no effect on transfer pricing aggressiveness in a negative direction.  Meanwhile, tax haven country variable has negative effect on transfer pricing aggressiveness. While, audit quality has positive effect on transfer pricing aggressiveness.Keywords: Transfer Pricing, Corporate Income Tax, Firm Size, Tax Haven Country, Audit Quality.
Analisis Pengaruh Peran Dewan dan Tanggung Jawab Sosial Perusahaan terhadap Kinerja Perusahaan yang Tercatat di BEI Meily Juliani; Naida Aisyah Alima
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.119114

Abstract

The purpose of this study is to empirically examine the effect of corporate boards and corporate social responsibility on company performance. The sample data used are 52 company names and meet the predetermined characteristics, namely companies that have sustainability reports with the GRI index totaling 91 items and have been listed on the Indonesia Stock Exchange (IDX) for 5 years, from 2017 to 2021. The research method is using the purposive sampling method with SPSS and Eviews 10 application programs. Based on the findings of the observational data, it was found that the diversity of the board of directors and leverage had a significant negative effect on company performance through ROA and EPS measurements. In addition, the size of the board of directors also has a significant negative relationship with company performance through ROE measurement. Then, for other variables such as corporate social responsibility (CSR), company board size, company board independence and company size have the same effect, namely there is no significant effect on company performance.Keywords: Corporate Board, Corporate Social Responbility, Firm Performance
Studi Empiris Determinan Nilai Perusahaan di Indonesia Rifka Shaharudin; Abriyani Puspaningsih
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.118649

Abstract

The aims of this study were to find some factors that effect to firm value. The objective of this study is to prove the indirect effect of Good Corporate Governance which is proporated by Audit Committee, Board Of Directors and Board Independen Commissioner. This study takes sample from 11 companies in the food and beverages sub sector at the Indonesia Stock Exchange, which were listed from 2013-2017. Sampling method in this study used purposive sampling. The method of analysis in this research used multiple regression. The results of this study show that audit committee, board Independen Commissioner, profitability, and firm growth had positive significant influence to firm value. Meanwhile, debt policy and board of directors had negative significant influence to firm value. Firm Size on the other hand had not significant influence to firm value. The contribution of this research is: Keywords: GCC, Debt Policy, Firm Size, Firm Value
Potensi Pendapatan Retribusi Parkir Dari Sudut Pandang Juru Parkir Liar (Studi Kasus di Kecamatan Padang Timur) Muhammad Arif Fikrian; Charolie Cheisviyanny; Vita Fitria Sari
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.114806

Abstract

This research is based on the phenomenon of a large retribution loss in the city of Padang. The purpose of this study is to calculate the potential levies and excavations that are felt as parking attendants from parking activities in the Padang Timur District, Padang City. This research is an descriptive-exploratory research. Data was collected by means of interviews, observation and documentation (triangulation). The sample in this study is a parking attendant who is in the District of East Padang. The results of this study found that (1) East Padang Subdistrict has a large potential for parking fees (2) The deposit system that applies in East Padang District is still unfair for parking attendants.Keywords: parking attendant, parking attendant justice, parking activity management, parking retribution potential
Determinan Penghindaran Pajak di Masa Pandemi Covid-19: Studi Empiris Perusahaan Jasa Keuangan dan Asuransi Isti Anah; Amir Hidayatulloh
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.119235

Abstract

This study aims to analyze the factors that influence tax avoidance during the COVID-19 pandemic, especially in financial services and insurance companies. The population of this study are companies listed on the Indonesia Stock Exchange. The research sample is the financial services and insurance sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling. The data used in this study amounted to 61 data. The data analysis of this research used multiple linear regression analysis. This study obtained the results that tax avoidance in financial services and insurance companies is influenced by profitability. However, it is not affected by leverage, firm size, and institutional ownership.Keywords: Tax Avoidance, Profitability, Leverage, Firm Size, Institutional Ownership
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT INVESTOR PEMULA UNTUK BERINVESTASI DI PASAR MODAL PADA MASA PANDEMI COVID-19 Iqbal Driantama; Kartika Kartika; Oktaviani Ari Wardhaningrum
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.118224

Abstract

Investments in the capital market are starting to be in demand, especially during the COVID-19 pandemic. This is evidenced by the increasing number of investors due to the fact that during the COVID-19 pandemic, people have a desire to make profits in the midst of demands to reduce activities outside the home. This study aims to determine the effect of perceived returns, perceived risk, knowledge, and technological progress on the investment interest of novice investors at the Faculty of Economics and Business, University of Jember during the covid-19 pandemic. This type of research is quantitative research. The population of this research is the students of the Faculty of Economics and Business, University of Jember who are active in the 2021/2022 academic year. The sampling technique used purposive sampling technique with data collection techniques using a questionnaire. The data obtained from the distribution of the questionnaire is 100 data. The research method used is multiple linear regression analysis. The results of hypothesis testing using the T test prove that the perceived returns, risk perceptions, knowledge, and technological advances have a significant positive effect on the interest of novice investors to invest in the capital market during the COVID-19 pandemic.Keywords: Investment Interest, Perception of Return, Perception of Risk, Knowledge, Technological Advancement

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