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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 Dewan Komisaris Independen, Komite Audit, dan Kepemilikan Asing Terhadap Green banking Disclosure (Studi Pada Perbankan Di Indonesia Tahun 2017-2021) Aulia Rahmiati; Henri Agustin
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.v10i2.119805

Abstract

The purpose of this study was to examine the impact of independent commissioners, audit committees, and foreign ownership on the green banking disclosures of Indonesian banks in 2017-2021. The population in this study is banking in Indonesia in 2017-2021 and the sample in this study is 35 banks. The sample in this study was obtained by using purposive sampling method. The method used to assess green banking practices is using content analysis that refers to green banking disclosure indicators. Causality relationship between independent board of commissioners, audit committee, and foreign ownership and disclosure of green banking was tested using multiple linear regression analysis method. This study found that there was a significant effect between the audit committee on green banking disclosure practices in Indonesian banks and did not find any influence between independent commissioners and foreign ownership on green banking disclosure practices.Keyword: Independent Commissioners, Audit Committees, Foreign Ownership, Green banking
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN ON INVESTMENT PADA PERUSAHAAN TAMBANG DI INDONESIA Budi Asmarawati; Andriono Eko Yuniarto; Rahmawati Hanny Yustrianthe
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.v10i2.119466

Abstract

This study aims to determine the effect of the Current Ratio, Debt Ratio, Debt To Equity Ratio, and Total Assets Turnover on Return On Investment in Mining Companies listed on the IDX for the 2016-2020 period. This research is a causative research. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) as many as 48 companies. While the sample used in this study were 30 companies, the sample selection used a purpose sampling technique. Analysis of the data used is multiple linear regression analysis. The results show that the Current Ratio, Debt Ratio, Debt to Equity Ratio, and Total Asset Turnover have no significant effect on Return On Investment in mining companies listed on the Indonesia Stock Exchange (IDX). ) period 2016-2020.  Keywords: Current Ratio (CR), Debt Ratio (DR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Return On Investment (ROI).
Hubungan Internal Monitoring Mechanism dan Accounting Conservatism dengan Analyst Coverage Sebagai Variabel Moderasi Triana Retnosari; Niluh Putu Dian Rosalina Handayani Narsa
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.v10i2.116944

Abstract

This study aims to determine the role of analyst coverage as a moderating variable in the relationship between internal monitoring mechanisms and the level of application of accounting conservatism. This research was conducted on a 990 sample of non-financial companies during the 2014-2018 period which was obtained from the official website of the IDX and related companies. Data processing uses the Stata14 application with moderated regression analysis (MRA) testing. The results of this study indicate that two components of internal monitoring mechanisms, namely board size and board independent have a negative relationship with accounting conservatism, while audit committee independent do not have a relationship with accounting conservatism. Furthermore, analyst coverage is proven to be quasi-moderation in the relationship between board size and audit committee independent with the level of accounting conservatism implementation. The relationship model between board independent and accounting conservatism cannot show the moderating role of analyst coverage, and only being an additional independent variable.Keywords: accounting conservatism, analyst coverage, audit committee independent, board independent, board size, monitoring.
Analisis Peran Akuntansi dalam Membangun Ketahanan Keuangan: Studi Kasus Usaha Menengah Event Organizer Ade Palupi; Putri Hadi Pertiwi; February Leonardo Zulkarnain
Wahana Riset Akuntansi Vol 11, No 1 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i1.122555

Abstract

Purpose – Paper ini bertujuan memberikan kontribusi dengan memberikan pemahaman bagaimana akuntansi berperan dalam menghadapi kesulitan keuangan di usaha menengah.Design/methodology/approach – Penelitian ini adalah sebuah studi kasus dengan pendekatan kualitatif. Data dikumpulkan melalui wawancara dengan empat orang manajer, tanya jawab dengan dua orang staf, dokumentasi laporan keuangan dan dokumentasi penganggaran. Analisis data dilakukan dengan menggunakan hasil penelitian (Kober & Thambar, 2021) sebagai kerangka berpikir. Findings – kapasitas antisipasi dan kapasitas menghadapi diperlukan oleh usaha menengah untuk mempertahankan kestabilan keuangannya.  Kapasitas antisipasi ditunjukkan dengan kemampuan usaha menengah di bidang penganggaran, pengendalian dan evaluasi serta kemampuan melakukan komunikasi akuntansi baik diantara internal maupun eksternal organisasi. Sedangkan kapasitas menghadapi yang dilakukan oleh usaha menengah adalah kemampuan perusahaan untuk mengambil keputusan strategis demi menjaga ketahanan keuangannya di masa pandemi.  Originality/value –kemampuan perhitungan akuntansi harus dibarengi dengan kemampuan berorganisasi yaitu komunikasi akuntansi, dengan berbagai pihak agar supaya akuntansi berperan maksimal dalam menjaga kestabilan keuangan suatu organisasi.Research limitations/implications – memberikan dorongan bagi usaha menengah agar lebih meningkatkan kapasitasnya dalam mengelola keuangan bisnisnya melalui penerapan akuntansi
The Role of Political Affiliation in Improving Company Performance: Evidence in Southeast Asian Countries Albertus Henri Listyanto Nugroho
Wahana Riset Akuntansi Vol 11, No 1 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i1.122143

Abstract

Purpose – This study aims to determine the relationship between political affiliation and company performance. This research uses resource-based view theory to explain the phenomenon of political affiliation and company performance in the context of three developing countries in ASEAN.Design/methodology/approach – The sample of this study covered three countries in Southeast Asia, namely Indonesia, Malaysia, and Thailand in the period 2010–2019 with a total of 3,744 observations. This study uses quantitative methods with Generalized Least Square (GLS) testing to ensure that the research model is the best linear unbiased estimation (BLUE).Findings – The results show that political affiliation has a significant positive relationship with the company's performance in terms of profit margins. The company utilizes its external resources because internal resources have not significantly impacted amid economic uncertainty. This is done to ensure that the company gets business performance and sustainability.Originality/value – This research provides updates of political affiliation in the context developing countries in ASEAN. Developing countries are attractive for this examination because companies in the region face economic uncertainties and tend to have lower-to-middle range income. Through these characteristics, companies are encouraged to utilize resources that can truly provide certainty of performance and business sustainability.Research limitations/implications – First, the sample was limited to three countries in Southeast Asia so it can only capture phenomena with the same economic culture. Second, this research uses secondary data based on the company's financial statements.
Do Profitability, Leverage, and Political Connections Affect Tax Avoidance? Evidence from Consumer Cyclical Sector Companies Nur Fitriana Hamsyi; Apriyanti Apriyanti; Erni Panca Kurniasih; Metasari Kartika
Wahana Riset Akuntansi Vol 11, No 1 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i1.122100

Abstract

Purpose – This study empirically examines the effect of profitability, leverage, and political connections on tax avoidance.Design/methodology/approach – A total of 55 companies from the Consumer Cyclical sector on the Indonesia Stock Exchange were selected by purposive sampling. The analysis technique used is multiple linear regression analysis.Findings – The results show that profitability positively affects tax avoidance. By contrast, leverage and political connections did not affect the tax avoidance of consumer cyclical sector companies listed on the Indonesia Stock Exchange.Originality/value – The object of this research differs from that of previous studies, namely, consumer cyclical sector companies listed on the Indonesia Stock Exchange.Research limitations/implications – The limitation of this study is its relatively small sample size. The research implication is the role of the government or regulator in supervising and implementing effective tax rules to minimize tax avoidance practices.
Accountability for Village Fund Allocation Management: Value for Money Performance Measurement as Moderation Masdi Masdi; Taufeni Taufik; Yesi Mutia Basri
Wahana Riset Akuntansi Vol 11, No 1 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i1.122139

Abstract

Purpose–This study wants to look at how organizational commitment and internal control systems affect the accountability of village fund allocation management, with value-for-money-based performance measures as a moderating variable.Design/methodology/approach– All ten villages in Sungai Lala District, Indragiri Hulu Regency, were included in this study. This study used a saturated sample technique, in which all populations were sampled, namely ten villages. Ten respondents were taken from each village, so the number of respondents in this study was 100 with 93 responses used for analysis. The relationship between variables was analyzed using SEM with Smart PLSFindings– Results indicate that organizational commitment and internal control mechanisms have a favorable and significant impact on village budget allocation management accountability. Value-for-money-based performance measures can moderate the influence of organizational commitment.Originality/values– This study uses performance measurement with value for money as moderation. Performance measurement is essential to increase commitment and strengthen internal control to realize accountability for village fund allocation management.Research limitations/implications– This research has the limitation that the village government only carried it out in the Sungai Lala sub-district, Indragiri Hulu Regency. This research contributes to the village government's need to strengthen commitment, internal control systems, and performance measurement with value for money.
Determinan dan Peran Dari Kualitas Sistem Informasi Akuntansi terhadap Kinerja Organisasi Perangkat Daerah Intan Pertiwi Maharani; Hafiez Sofyani; Fitria Sarifatun Nisa'
Wahana Riset Akuntansi Vol 11, No 1 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i1.122513

Abstract

Tujuan – Penelitian ini bertujuan untuk menguji determinan dan peran kualitas sistem informasi akuntansi terhadap kinerja pemerintah daerah.Metode – Penelitian ini mengambil sampel Organisasi Perangkat Daerah (OPD) Kota Yogyakarta. Responden dari penelitian ini adalah 90 OPD yang menggunakan dan Sistem Informasi Akuntansi (SIA). Data yang diambil dalam bentuk kuesioner yang mengacu pada skala Likert. Penelitian ini menggunakan analisis uji CMB, statistik deskriptif, uji validitas dan reliabilitas, dan uji hipotesis.Hasil – Hasil studi menunjukkan bahwa pengetahuan akuntansi dan ketersediaan dan fungsi jaringan komunikasi berperan positif dan signifikan terhadap Kualitas SIA. sedangkan untuk ketersediaan dan fungsi hardware dan software tidak ditemukan memiliki pengaruh terhadap kualitas SIA. Selanjutnya, kualitas SIA berperan positif dan signifikan terhadap kinerja OPD.Originalitas – Penelitian ini mendokumentasikan studi empiris tentang determinan kunci dari kualitas SIA dan peran SIA itu sendiri terhadap kinerja OPD yang masih jarang mendapat perhatian akademisi, khususnya di Indonesia.Keterbatasan/Implikasi – Ruang lingkup penelitian masih sedikit, sehingga hasil penelitian ini belum bisa digeneralisasikan untuk penerapan SIA di OPD Indonesia. penelitian selanjutnya bisa memperluas sampel penelitian dan menambahkan teknik wawancara dengan OPD. sehingga hasil penelitian bisa menjadi lebih kuat. Penelitian ini diharapkan  dapat memberikan masukan bagi pemerintah daerah dalam meningkatkan kinerjanya melalui pemberdayaan SIA di OPD.
The Mapping of Tax Compliance Research in Indonesia Risca Novita Sari; Nurul Herawati; Nur Farahah Mohd Pauzi
Wahana Riset Akuntansi Vol 11, No 1 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i1.122635

Abstract

Purpose – This study aims to review the development of tax research, especially tax compliance in Indonesia for 22 years. Design/methodology/approach – The review is based on 129 tax compliance articles published in Indonesian accredited scientific journals Science and Technology Index (Sinta)  1 and 2 and/or A and B in 2001 – 2022. Tax compliance articles were selected with the keywords “tax compliance,” “tax non-compliance,” “tax compliance taxpayer," and "taxpayer compliance." Article mapping includes journal names, publication years, research methods, research variables, research data sources, and research tax subjects.Findings – This study found that the development of taxpayer compliance research tends to increase from year to year and most of all in 2019. Most of the publications of taxpayer compliance articles are in the journal Accounting Analysis Journal. Most of the taxpayer compliance articles use quantitative methods and primary data sources. Research with quantitative methods more often use variables of taxpayer compliance, quality of tax services, and tax sanctions. The most researched tax subject is the individual taxpayer.Originality/value – This study provides evidence of the development of tax compliance research in Indonesia in the field of accounting which has been published in national scientific journals accredited SINTA 1 and 2 and/or A and B for over two decades. It maps all tax compliance articles published in the SINTA 1 and 2 and/or A and B indexing portals without any restrictions related to the publication year. SINTA 1 and 2 and/or A and B were used in the review because the Science and Technology Index (SINTA) is a popular national portal as a reference in scientific research and has been accredited by ARJUNA (National Journal Accreditation). This current research furthers prior studies by using additional keywords for the article search. This study used three Indonesian keywords “kepatuhan pajak,” “ketidakpatuhan pajak,” “kepatuhan wajib pajak,” and on English keyword “taxpayer compliance” in the search.Research limitations/implications – The findings can be used as material for evaluating researchers’ performance in the field of tax accounting, especially on tax compliance. Findings also provide information regarding the tax compliance research trend in Indonesia and serves as a useful reference for further research, especially for research on related topic. In this research, the sensitivity of the keywords is the research limitation.
Pengaruh Tax Morale terhadap Tax Evasion Intention di Surabaya dengan Kepribadian Conscientiousness & Agreeableness sebagai Moderasi Hari Hananto; Ginevra Subiantoro; Maria Eugenia Hastuti
Wahana Riset Akuntansi Vol 11, No 1 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i1.122368

Abstract

Purpose – Penelitian ini bertujuan untuk mengetahui apakah moral pajak berpengaruh terhadap intensi penggelapan pajak yang dimoderasi oleh faktor kepribadian kehati-hatian (conscientiousness) dan keramahan (agreeableness).Design/methodology/approach – Populasi dalam penelitian ini adalah mahasiswa aktif Sarjana 1 yang belum berpenghasilan pada perguruan tinggi di Kota Surabaya. Sampel ditentukan menggunakan purposive dan insidental sampling sebanyak 350 responden yang terdiri dari mahasiswa akuntansi dan non-akuntansi dari angkatan 2017-2022. Analisis data dalam penelitian ini diuji menggunakan analisis regresi linier sederhana dan analisis regresi moderasi yang diolah menggunakan IBM SPSS versi 25.Findings – Hasil penelitian menunjukkan bahwa moral pajak berpengaruh negatif dan signifikan terhadap intensi penggelapan pajak. Kehati-hatian bukan merupakan variabel moderasi dalam hubungan antara moral pajak dan intensi penggelapan pajak. Keramahan memperlemah pengaruh negatif moral pajak terhadap intensi penggelapan pajak dalam tingkat kepercayaan 90%.Originality/value – Penelitian dilakukan kepada mahasiswa yang belum berfokus kepada perolehan penghasilan namun telah memiliki pengertian tentang peran pajak dari materi perkuliahan. Hal ini dilakukan untuk melihat secara lebih jelas bagaimana “modal dasar moral”, sebelum tercampur dengan pengalaman pelaksanaan pajak setelah memperoleh penghasilan dan pengaruhnya terhadap keinginan melakukan penggelapan pajak.Research limitations/implications – Peneliti tidak banyak terlibat dalam interaksi secara langsung dengan responden. Kuesioner yang disebarkan memang secara online dan offline, namun hanya melalui google form. Responden offline juga tidak mengisi kuesioner secara tatap muka, sehingga peneliti tidak mengetahui proses dan kondisi responden saat pengisian dengan rinci. Penelitian ini menggunakan Mini-IPIP yang merupakan versi singkat dari 50-item IPIP. Mini-IPIP berisikan 20 butir item pertanyaan, sementara penelitian ini hanya menggunakan 8 butir item sebagai alat ukur kepribadian conscientiousness dan agreeableness. Penelitian ini menggunakan sampel mahasiswa yang belum berpenghasilan sebagai responden, sehingga belum menunjukkan kondisi real intensi penggelapan pajak. Peneliti juga tidak memisahkan mahasiswa yang telah memilki penghasilan dan yang belum dengan asumsi bahwa responden/mahasiswa belum memiliki penghasilan yang dianggap material. Penelitian ini menunjukkan pengaruh moral dari seorang yang belum sepenuhnya berfokus pada penghasilan dengan tujuan untuk kemudian dapat dibandingkan dengan penelitian pada responden yang berpenghasilan sehingga dapat diketahui seberapa besar peran penghasilan dan pengalaman pelaksanaan pajak sebagai konsekuensi dari penghasilan tersebut terhadap moral sesorang dan pengaruhnya terhadap keinginan melakukan penggelapan pajak

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