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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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Pengaruh Intervensi Pemerintah dalam Penanganan Covid-19 Terhadap Return Saham Toyyibah, Ainun; Narsa, Niluh Putu Dian Rosalina Handayani; Romadhon, Fitri
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.124945

Abstract

Purpose – This research aims to obtain empirical evidence regarding the influence of government intervention in handling Covid-19 on stock returns.Design/methodology/approach – This research was conducted on companies listed on the LQ45 index of the Indonesia Stock Exchange for 2020-2021. The total number of observations was 43 companies obtained using the purposive sampling method. This research is quantitative using multiple linear regression analysis techniques. The dependent variable in this research is stock returns. The independent variable used is government intervention consisting of social restriction policies, prevention and health policies, and economic support. Three control variables are also used, namely company size, profitability (ROA), and leverage (DER).Findings – The research results show that social restriction policies and economic support have a positive effect on stock returns, while prevention and health policies have a negative effect on stock returns.Originality/value – This research is initial research that provides evidence of the influence of government intervention in handling Covid-19 on stock returns in Indonesia by utilizing the OxCORT index.Research limitations/implications – The implication of this research is that investors can anticipate increases and decreases in company share prices by considering several indices related to government intervention. The coverage area used is only limited to Indonesia.
Pengaruh Budaya Berorientasi Hasil terhadap Kinerja Organisasi Sektor Publik dengan Akuntabilitas Keuangan sebagai Variabel Intervening Sariyanah, Sariyanah; Dwita, Sany
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.123229

Abstract

Purpose – This research aims to empirically test the mediating role of financial accountability in the relationship between results-oriented culture and the performance of public sector organizations in Tanjung Jabung Timur Regency.Methodology – This research uses quantitative methods with survey techniques. The survey sample of 130 respondents came from employees who work in the Regional Apparatus Organization (OPD) of Tanjung Jabung Timur Regency. The sampling technique uses purposive sampling. Data analysis in the form of CMB test, descriptive statisticsFindings – The research results show that a results-oriented culture has a positive impact on organizational performance, and financial accountability plays a mediating role in the relationship between a results-oriented culture and the performance of public sector organizations in the OPD of Tanjung Jabung Timur Regency.Originality/value – This research was first carried out in Indonesia within the scope of public sector organizations in developing countries and made several contributions. First, filling the gap in the literature by providing empirical evidence about the influence of a results-oriented culture on the performance of public sector organizations through financial accountability, especially in Indonesia. Second, it supports NPM theory in confirming the positive influence of a results-oriented culture on financial accountability and performance of public sector organizations.Limitations/implications – The scope of the research is still limited, so the research results cannot be generalized. In addition, collecting data using surveys allows for honesty factors from respondents which can influence data quality. Future research could expand the research sample and add interview methods. This research provides practical implications for public sector organizations, especially for the Tanjabtim Regency OPD who want to improve their performance through implementing a results-oriented culture and effective financial accountability.
The Influence of Company Characteristics on Key Audit Matters (KAM) Putra, Rhahmat Joni Pribody; Dwita, Sany
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.124626

Abstract

Purpose– This study examines the influence of company characteristics on the disclosure of key audit matters (KAM). Regulations related to KAM will only begin to be implemented in Indonesia in 2022. Disclosure of key audit matters allows users of financial reports to better understand the matters that are considered most important in the audit of financial statements.Design/methodology/approach–The sample for this study consists of 103 financial company listed on the Indonesia Stock Exchange that were chosen by purposive sampling. Spearman's rho analysis is the analysis method used.Findings– The results show that company complexity positively relationship on key audit matters. By contrast, company size, profitability and leverage did not affect the key audit matters of finance sector company listed on the Indonesia Stock Exchange in 2022.Originality/value – Research on key audit matters is still relatively new to be conducted in Indonesia because the implementation of key audit matters regulations will take effect starting for financial reports in 2022. This study uses samples from financial sector companies, because the financial sector is a sector that complies with new regulations.Research limitations/implications–The limitation of this study is that the data generated in this study are not normally distributed so that it cannot use parametric tests, but uses non-parametric tests whose results are not as strong as parametric tests. This research has the implication of providing a reference to find out how the characteristics of companies being audited can affect the number of KAM presented in audit reports in Indonesia. This has effects for the need that corporations disclose their financial performance in a more open manner. In order to disclose material issues in the audit, the auditor is also more meticulous while reviewing the financial statements
Lessening The Cost of Whistleblowing Through Hierarchy Peer-Reporting Type: A Grid-Group Cultural Theory Perspective Hakami, Akhmad Hafizh; Hakim, Tito IM. Rahman; Muhammad, Erfan
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.125465

Abstract

Purpose – This study examines the moderating effect of peer-reporting type on the influence of microsocial ethical environment, anonymous reporting channel, and perceived personal cost on internal whistleblowing intentions.Methodology – This paper is an empirical study using accounting students at Trunojoyo Madura University and Bahaudin Mudhary University as respondents. By distributing an online questionnaire and using incidental sampling, 156 responses were obtained. WarpPLS software version 7.0 is used to test the hypotheses.Findings – Microsocial ethical environment and perceived personal costs have a significant effect on whistleblowing intentions. Anonymous reporting channel do not have a substantial impact on whistleblowing intentions. Peer-reporting type moderates the influence of anonymous reporting channel on whistleblowing intentions. Still, it does not significantly moderate the effect of microsocial ethical environment and the impact of perceived personal costs on whistleblowing intentions. This research also provides empirical evidence that the hierarchical dimension is a suitable policy to use to report wrongdoing among accounting students at Trunojoyo Madura University and Bahaudin Mudhary University who take forensic accounting courses.Originality – This study is among the earliest to investigate the moderation effect of peer-reporting type. A previous study based on grid-group cultural theory proposes peer-reporting type as one of the antecedents of whistleblowing intentions, albeit at the conceptual level. The present study tries to further develop this concept (peer-reporting type) as a moderating variable by transforming the peer-reporting type concept into a research instrument.  Limititation/Implication – The peer-reporting type questionnaire in this research was created referring to the peer-reporting type concept proposed by the previous study. This instrument is based on the four-dimensional concept of grid-group cultural theory, which is still at the conceptual level. Therefore, the validity and reliability of this instrument need to be tested further through settings, respondents, and others research.
The Impact of Risk Disclosure Tone and Institutional Ownership on Firm Value Ningrum, Wulan Kesuma; Helmy, Herlina
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.130613

Abstract

Purpose – This study aims to examine the impact of risk disclosure tone and institutional ownership on firm value in manufacturing companies within the food & beverage and chemical subsectors listed on the Indonesia Stock Exchange for the period 2020-2022.Design/methodology/approach – This study is a causal research utilizing a quantitative approach. The population for this research includes all manufacturing companies in the food & beverage and chemical subsectors listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling method employed is purposive sampling.Findings – The results of this study find that the tone of risk disclosure and institutional ownership have no effect on firm value.Originality/value –  This study provides a novel contribution to the literature on the tone of risk disclosure and institutional ownership in relation to firm value. First, it enriches the existing literature on the tone of risk disclosure, which remains limited in emerging markets, particularly in Indonesia, by utilizing a measurement approach that differs from similar studies. Second, this research broadens the examination of institutional ownership, which has been widely studied but has produced diverse results.Research limitations/implications – The results of this study indicate that the tone of risk disclosure and institutional ownership do not affect firm value. The limited generalizability of the sample and research period in this study may provide an opportunity for further research. Future studies could explore a broader range of industries, longer time periods, or different geographic regions to enhance the generalizability of the findings and provide deeper insights into the relationship between these factors and firm value. 
Peran Pemediasi Reputasi Perusahaan pada Pengaruh Intellectual Capital Terhadap Kinerja Bisnis Perusahaan Erniza, Desri; Widiastuty, Erna
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.130740

Abstract

Purpose – This research aims to provide empirical evidence (1) Intellectual capital has a positive and significant effect on company business performance. (2) Intellectual capital has a positive and significant effect on company reputation. (3) Company reputation has a positive and significant effect on the company's business performance. (4) The mediating role of company reputation on the influence of intellectual capital on company business performance.  Design/methodology/approach – The sample in this research is public companies listed on the Indonesia Stock Exchange for the observation period 2013-2023. Sampling was carried out using purposive sampling technique. Based on sampling, 198 companies were obtained with a total of 1.980 company-year observations. The independent variable in this research is intellectual capital which is measured by human capital, structural capital, employee capital, and relational capital. Meanwhile, the dependent variable is company performance which is proxied by ROA and ATO. Next, the mediating variable of company reputation is measured by market capitalization. The data source used in this research is secondary data using Data stream. Hypothesis testing was carried out using STATA version 17.Findings – Based on the results of the analysis, it was found that (1) Intellectual capital has no effect on the company's business performance. (2) Intellectual capital has no effect on the company's reputation. (3) Company reputation has a positive and significant effect on the company's business performance. (4) Company reputation does not mediate the influence of intellectual capital on company business performance.Originality/value – This research contributes to (1) Adding to the results of the literature review by providing empirical evidence on the issue of the influence of intellectual capital on company business performance which is mediated by company reputation. (2) The results of previous research examining the influence of intellectual capital on company business performance have inconclusive results. (3) Research examining the mediating role of corporate reputation on intellectual capital and corporate business performance in the Indonesian context is still limited. (4) Previous research used the intellectual capital variable measured by human capital, structural capital, and employee capital. However, in research measuring intellectual capital, it is not only measured by human capital, structural capital, and employee capital but using relational capital. The relational capital element is related to agents, customers, suppliers, competitors, partners, clients, shareholders, industry associations, communities, governments and networks.Research limitations/implications – The implications of this research are that the research results have limitations (1) this research uses all public companies on the IDX. Future research should consider industry characteristics. (2) the company reputation variable should consider other measures such as the corporate image index (CII).
Dinamika Keahlian dan Gender dalam Komite Audit: Dampaknya pada Manajemen Laba Huda, Misbahul; Sutrisno, Catur Ragil; Prasetiani, Titi Rahayu
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.129007

Abstract

Purpose – The research aimed to identify and assess the impact of two types of expertise—accounting and finance—along with gender in the audit committee on earnings management practices. The control variables included leverage, audit committee size, and company size.Design/methodology/approach – The research focused on 47 banking companies listed on the Indonesia Stock Exchange (IDX). The sample was chosen using purposive sampling based on specific criteria, resulting in the selection of 27 companies. Over the 2017-2021 observation period, 135 data were collected, with 2 outliers being removed, leaving 133 observations for analysis. Partial Least Square (PLS) is used as an analysis tool.Findings – Research conducted proves that expertise has a different influence on earnings management. Accounting skills have a significant positive effect while financial skills have a significant negative effect. Gender within the same committee does not significantly impact earnings management. Testing of the control variables reveals that the size of the audit committee and company size have no effect on earnings management, while leverage shows a significant negative impact.Originality/value –This research offers a new contribution in understanding the role of expertise by distinguishing the influence of accounting expertise and financial expertise. This approach offers a more in-depth understanding of the distinct roles of different expertise and audit committee gender on earnings management, particularly within the banking sector listed on the Indonesia Stock Exchange. Additionally, the study investigates leverage, audit committee size, and firm size as control variables.Research limitations/implications – The research only focuses on banking entities listed on the IDX and the observation period is 5 years. This study shows results that contradict the initial hypothesis regarding accounting expertise and gender, so that further research can examine more deeply about other factors that can influence earnings management. This can serve as a reference for various stakeholders in making more informed decisions regarding corporate governance, particularly concerning the composition and expertise of audit committee members.
Analisis Pengaruh Faktor Penentu Struktur Modal Pada Perusahaan Syariah di Indonesia Wulandari, Refita Tri; Suryani, Ani Wilujeng
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.128384

Abstract

Purpose – This study aims to analyze the factors that determine the capital structure consisting of profitability, asset tangibility, company size, and growth opportunities.Design/methodology/approach – As many as 216 companies listed on the Indonesian Sharia Stock Index (ISSI) from 2011 to 2021 were sampled in this study. Panel data regression analysis with a fixed effect model is used in hypothesis testing.Findings – The results indicate that all factors influence the capital structure, albeit with varying directions. Profitability has a negative effect while asset tangibility, firm size, and growth opportunities have a positive effect on capital structure. The results of this study identify that profitability, asset tangibility, company size, and growth opportunities are aspects that are considered by financial managers in determining capital structure policies.Originality/value – While studies commonly focused on the conventional companies’ capital structure, this study diverges from prior studies by examining the capital structure of companies adhering to sharia principles. This study is unique in the Indonesian setting, and hence, this study contributes to the existing literatures by exploring capital structure determination in the companies applying sharia principles.Research limitations/implications – This study contributes to the financial literature regarding capital structure, with a specific focus on companies that operate with sharia principles. According to the findings of the study, investors are expected to possess a comprehensive understanding of relevant information related to financial ratios including profitability, tangible assets, company size, and growth opportunities before making investment decisions in the capital market. In addition, financial managers must be able to optimize the value of profitability, growth, and tangible assets, which play a crucial role in determining the company's capital structure policy. However, it is common in a quantitative study that not all data can be used. Outliers had persisted in this study; thus, trimming was performed, which led to a reduction in the sample size.
The Potential of Integrated Reporting to Enhance Social and Environmental (Sustainability) in Universities Yuliarti, Enny; Sundari, Sri; Madein, Afdal
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.126500

Abstract

Purpose – This research aims to examine the potential application of International Relations (IR) in annual reports that can influence social and environmental disclosure (sustainability) through a case study approach at the University of Indonesia, using the longitudinal content analysis method.Design/methodology/approach – The study analyzes the UI IR annual reports from 2015 to 2022 using three analytical tools: the annual report analysis framework, sustainability reporting framework, and IIRC framework.Findings – The findings indicate that the UI annual reports have fulfilled the indicators of GRI G3 and G4, campus sustainability assessment tools, and elements of the IIRC framework. This research also employs stakeholder theory and legitimacy theory to understand the importance of implementing sustainability practices at UI and how it relates to the university's relationships with its stakeholders.Originality/value – The findings of this research contribute to the literature in the fields of sustainability and International Relations (IR) in the public sector, particularly in universities. It provides insights into the potential of IR that influences social and environmental disclosure (sustainability) within universities and the possibilities for widespread application.Research limitations/implications – The limitation of this study is that only the UI annual reports were analyzed, so it is not precisely known to what extent sustainability practices are implemented in the university's operations. Further research can explore the factors influencing the adoption of sustainability practices by other universities in Indonesia and globally, as well as the challenges that may arise in the implementation process.
Pemanfaatan Kecerdasan Buatan dalam Analisis Return dan Risiko pada Saham LQ45 Zahara, Sasmita; Murtanto, Murtanto
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.129690

Abstract

Purpose – Paper ini bertujuan untuk mengevaluasi penggunaan kecerdasan buatan (AI) dalam menganalisis return dan risiko saham LQ45 di Bursa Efek Indonesia (BEI). Tujuannya adalah membandingkan efektivitas dan keakuratan metode konvensional dengan AI dalam memprediksi return dan risiko saham, serta menilai apakah AI dapat memberikan keunggulan signifikan dalam pengambilan keputusan investasi.Design/methodology/approach – Pendekatan kuantitatif digunakan dengan analisis perbandingan antara metode konvensional dan AI dalam mengukur return dan risiko saham LQ45. Data sekunder dari saham LQ45 selama periode 2019-2023 dianalisis dan dibandingkan untuk mengevaluasi keakuratan dan efektivitas masing-masing metode.Findings – Hasil penelitian menunjukkan bahwa metode konvensional dan AI memiliki kemampuan yang sebanding dalam memprediksi return dan risiko saham LQ45. Namun, AI unggul dalam kecepatan dan kapasitas pengelolaan data besar serta peningkatan akurasi prediksi. Saham dengan sharpe ratio positif dan tinggi direkomendasikan, sementara yang negatif atau rendah tidak direkomendasikan.Originality/value – Penelitian ini memberikan kontribusi baru dengan mengintegrasikan AI dalam analisis return dan risiko saham LQ45, sebuah pendekatan yang belum banyak diterapkan sebelumnya. Hasil penelitian ini memberikan wawasan berharga bagi investor dan pemangku kepentingan pasar modal tentang manfaat AI dalam pengambilan keputusan investasi.Research limitations/implications – Keterbatasan penelitian ini meliputi penggunaan data sekunder dan periode pengamatan yang hanya lima tahun, serta fokus pada saham LQ45 sehingga hasilnya mungkin tidak berlaku untuk saham lain. Penelitian mendatang disarankan untuk memperluas cakupan data dan periode pengamatan serta mengeksplorasi aplikasi AI pada indeks saham lainnya. Keywords: return saham, risiko saham, keputusan investasi, kecerdasan buatan Article Type: Research Paper

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