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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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The Influence of Environmental, Social, Governance (ESG) Disclosure on Investment Efficiency Nababan, Rayon; Dwita, Sany
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.v12i2.130502

Abstract

Purpose – This study aims to determine the influence of Environmental, Social, and Governance (ESG) disclosure on investment efficiency in the emerging market of Indonesia.Design/methodology/approach – The sample in this study consists of 39 non-financial companies listed on the Indonesia Stock Exchange with ESG scores from Refinitiv Eikon. This study utilizes unbalanced data with 178 firm-year observations and is analyzed using panel regression.Findings – This study's findings diverge from previous research. Our results indicate a significant negative influence of ESG disclosure on investment efficiency. Consequently, increased ESG disclosure can be anticipated as a mechanism of greenwashing. Moreover, ESG disclosure has failed to address agency problems and information asymmetry, leading to a decline in investment efficiency.Originality/value – To the best of the author's knowledge, this research is the first to examine and offer a unique perspective on the relationship between ESG disclosure and investment efficiency by focusing on Indonesia's context as an emerging market. The study not only fills a gap in the existing literature but also provides valuable insights into the specific challenges and opportunities faced by Indonesian companies in implementing ESG practices.Research limitations/implications – Research on ESG disclosure remains limited in Indonesia, primarily because many companies have not yet disclosed their ESG practices, which are also voluntary disclosures. Consequently, the availability of data from companies disclosing ESG information is scarce. This study's findings could motivate companies to adopt more comprehensive and accurate ESG reporting practices aligned with international reporting standards. Furthermore, the findings of this research can contribute to the growing body of ESG (non-financial disclosure) literature, particularly those exploring the potential negative influence of ESG disclosure.
Analisis Dana Desa Terhadap Internalisasi Budaya Jawa "Sedekah Bumi" di Desa. Mrutuk, Tuban Rahayu, Mellysia Dwi; Leniwati, Driana; Juanda, Ahmad; Haryanti, Agustin Dwi
Wahana Riset Akuntansi Vol 13, No 1 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i1.130691

Abstract

Tujuan – Tujuan penelitian ini adalah untuk menganalisis dana desa terhadap internalisasi budaya Jawa “Sedekah Bumi” di Desa Mrutuk, Tuban, serta menganalisis mengelola dana desa yang dikeluarkan untuk biaya acara tersebutMetode – Dengan memakai paradigma interpretatif, penelitian ini mencoba menafsirkan dana menggunakan desain penelitian studi kasus dengan pendekatan kualitatif dan dengan pendekatan etnografi. Data diperoleh melalui wawancara mendalam dengan perangkat desa dan RT yang menjadi informan kunci. Metode yang digunakan adalah teknik snowballing dengan memperbanyak informan. Hasil wawancara dikelompokkan dan dilakukan reduksi data sebelum dianalisis dan ditarik kesimpulan atau verifikasi. Triangulasi juga dilakukan dengan teknik pertanyaan berbeda yang diajukan untuk memastikan keabsahan data kepada masyarakat sekitar sebagai informan tambahan dan yakin bahwa data yang diperoleh valid.Hasil – Dana dimaknai menjadi 3 (tiga) makna, yaitu dana sebagai suatu kas/modal, dana sebagai hubungan kekeluargaan dan kepercayaan, dan dana sebagai entitas anggaran. Pengkodean data empiris menggunakan wawancara mendalam kepada informanOriginalitas –  Penelitian ini berfokus pada pengelolaan dana desa terkait dengan nilai budaya Jawa. nilai-nilai budaya Jawa dekat dengan akuntansi biaya. Akuntansi biaya merupakan proses penghitungan nilai persediaan pada neraca dan nilai harga [okok penjualan (HPP) yang dicatat pada pendapatan. Pernyataan laporan kerugian, yang merupakan informasi bagi perusahaan.Keterbatasan/Implikasi – Ruang lingkup penelitian masih sedikit. Penelitian ini diinginkan bisa memberikan kontribusi terhadap teori akuntansi yang ada dalam pengelolaan dana desa. Selain itu, dapat memberikan kontribusi kepada desa atau daerah yang memiliki beragam tradisi untuk memberikan saran dalam mengelola dana yang telah ditetapkan.
The Influence of Corporate Social Responsibility Disclocure on Accounting Conservatism with State Ownership as a Moderator Hardana, Richio Putra; Cahyadi, Rino Tam; Wijayanti, Dian
Wahana Riset Akuntansi Vol 13, No 1 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i1.131059

Abstract

Purpose – This study aims to examine the effect of corporate social responsibility disclosure on accounting conservatism and the effect of state ownership in moderating the relationship between corporate social responsibility disclosure and accounting conservatism.Design/methodology/approach – This study uses state-owned enterprises and regional-owned enterprises listed on the Indonesia Stock Exchange for the period 2018-2022 as the sample. This research used moderate regression analysis to conduct data analysis.Findings – The results show that corporate social responsibility disclosure has a positive effect on accounting conservatism. These results are in line with stakeholder theory which states that companies must pay attention to the interests of all interested parties, not just shareholders. Results also show that state ownership weakens the relationship between corporate social responsibility disclosure and accounting conservatism.Originality/value – This study seeks to fill the gap from previous research on the effect of corporate social responsibility on accounting conservatism since prior research reported inconsistent findings. Due to the lack of evidences in regards to the role of state ownership, this study incorporates state ownership as the moderating variable. The sample was selected based on the Regulation of the Minister of State-Owned Enterprises PER-05/MBU/04/2021 concerning Social and Environmental Responsibility Programs for State-Owned Enterprises.Research limitations/implications – This study has a limitation in the subjectivity of the measurement of CSR. This subjectivity arises when companies do not publish sustainability reports and categorize CSR activities in tables according to the GRI index, and only report CSR activities in the annual report without including a table that aligns the activities with the GRI index. This study has implications in decision making for policy makers in relation to social and environmental responsibility resulting from business activities. Companies are also required to be more transparent in disclosing company performance in maintaining stakeholder trust.
The Influence of Audit Committee Chairman Characteristics on Auditor Choice Rosa, Sherly Luthfia; Dwita, Sany; Hayati, Dian Indah
Wahana Riset Akuntansi Vol 13, No 1 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i1.132844

Abstract

Purpose – This study aims to examine the impact of audit committee chair characteristics on auditor choice in healthcare, infrastructure, and transportation & logistic companies listed on the Indonesian Stock Exchange (IDX) from 2021 to 2023.Design/methodology/approach – This research uses purposive sampling, resulting in 86 companies. The study utilizes from company annual reports were analyzed using logistic regression.Findings – The results show that the business education of the audit committee chairman has a positive effect on the choice of Big 4 auditors. Meanwhile, other characteristics such as gender, professional qualifications, work experience, and tenure of the audit committee chairman do not affect the choice of Big 4 auditors. Therefore, the results of this study indicate that the business education of the audit committee chairman is the most influential factor in the choice of Big 4 auditorsOriginality/value – Previous studies have overlooked the role of audit committee chairs, focusing instead on audit committees in general. As audit committee leadership matters more, research examining the impact of audit committee chair characteristics on auditor choice remains limited. This study provides contributions to the existing literature by offering a novel perspective on the role of audit committee chairs as corporate governance representatives in auditor choice decisions within emerging market.Research limitations/implications – Research on the impact of audit committee chair characteristics remains limited. Furthermore, this study also has several limitations, such as the measurement of auditor choice, which is only measured by Big 4 and Non-Big 4 audit firms, thereby limiting its ability to provide insight into auditor choice. Additionally, the measurement of gender is limited to physical appearance or individual gender, without considering and understanding the complexity of values and characteristics of femininity and masculinity. The results of this study provide a significant contribution to the existing literature on the impact of audit committee chair characteristics on auditor choice.
The Moderating Role of Environmental Investment on The Relationship of Environmental Responsibility and Firm Value Rizki, Tabah
Wahana Riset Akuntansi Vol 13, No 1 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i1.130981

Abstract

Abstract Purpose – This study aims to investigate the effect of environmental responsibility (ER) on firm value and explore the moderating role of environmental investment (EI) on the relationship between them.Design/methodology/approach – This research uses quantitative method. The research data were taken from 399 observations of public energy and mining companies in ASEAN-5 during the period 2017-2019. Data processing was carried out using a panel data approach and multiple regression.Findings – The results of the study indicate that environmental responsibility can significantly increase firm value. Then, environmental investment has a significant positive effect on firm value. However, environmental investment has not proven to be able to provide a moderating effect on the relationship between environmental responsibility and firm valueOriginality/value –  This paper presents an original and timely contribution to the ongoing discussion about the role of environmental responsibility (ER) and environmental investment (EI) in enhancing firm value, particularly within the context of ASEAN-5 countries—Malaysia, Indonesia, the Philippines, Singapore, and Thailand. While existing studies on ER and its effect on firm value have largely focused on developed countries, the exploration of this relationship within the ASEAN-5 context is novel. The ASEAN-5 region is a critical area for examining these dynamics because of its unique economic and environmental challenges, and this research aims to provide empirical evidence on how ER and EI practices impact firm value in these countries.Research limitations/implications – This research still used secondary data, the number of observations were still limited. This research has policy implications for governments in each country, namely that they must strengthen the enforcement of regulations regarding companies' obligations to carry out environmental expenditures and that companies must actively participate and continue to develop green practices.
Artificial Intelligence in Sustainability Reporting: Mapping a Nascent Field through Bibliometric Analysis Jannah, Binti Shofiatul; Junjunan, Mochammad Ilyas; Buchori, Imam; Ainurrohman, Ahmad Miftah
Wahana Riset Akuntansi Vol 13, No 2 (2025): Early Cites
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.134825

Abstract

Purpose – This study aims to examine the integration of Artificial Intelligence (AI) in Sustainability Reporting through bibliometric analysis. Design/methodology/approach – This study applies bibliometric analysis on 3,690 Scopus-indexeddocumentspublishedbetween1981and2025.UsingVOSviewerand Biblioshiny, the research maps publication trends, influential sources, collaboration networks, and thematic developments in AI and sustainability reporting. Findings – The analysis identified five distinct research clusters: operational sustainability,socialresponsibility,managementtheory,accountingframeworks,and strategic economics. A critical finding reveals that AI-related keywords remain peripheral within the sustainability reporting literature, indicating that the integration of AI in this field is still at a nascent stage of development.Originality/value – This study offers a comprehensive bibliometric mapping of the intersection between AI and sustainability reporting—an area that remains underexplored. By visualizing thematic structures and highlighting the marginal presence of AI-related concepts, the research provides novel insights into the intellectual gaps and sets a foundation for future empirical and theoretical developments in this emerging field. Research limitations/implications – This study is limited to publications indexed in the Scopus database and focuses on journal articles written in English, which may exclude relevant contributions from other sources or languages. Despite this limitation, the findings offer valuable implications for guiding future empirical research, supporting the development of standardized AI frameworks in sustainability reporting, and advancing theoretical discourse in this emerging interdisciplinary field. Keywords: Artificial Intelligence, Sustainability Reporting, Bibliometric Analysis, Knowledge Mapping,ArticleType:BibliometricReview

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