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Wahana Riset Akuntansi

wra
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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

1 2 3 4 5

Pengaruh Tax Avoidance Jangka Panjang Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2014 Galant Victory; Charoline Cheisviyanny
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

This study aimed to examine the effect of Long-Term Tax Avoidance on Firm Value was Institutional Ownership as a moderating variable. This type of research classified into research causative. The population in this research was manufacturing firms listed in Indonesia Stock Exchange (IDX) in 2010-2014. The sample was determined by purposive sampling method. That obtained 60 sample firms. The type of data in this research was secondary data obtained from IDX. The analytical method used was Moderated Regression Analysis (MRA). The results of this study concluded: (1) Long-Term Tax Avoidance has a positive and significant impact on Firm Value. (2) Institutional Ownership is able to strengthen the relationship between the Long-Term Tax Avoidance and Firm Value. Based on this research it suggest that firms should consider Avoidance Tax policy by considering the costs and the risks arising from thosepolicies. Keywords : long-term tax avoidance, institutional ownership, firm value.

Analisis Pemahaman Pajak Oleh Bendaharawan Pemerintah Daerah (Studi Kasus Pada Kabupaten Pasaman Barat) Yeniwati Yeniwati; Nayang Helmayunita; Nurzi Sebrina
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

As parties that do the cutting and tax collection, the Government's Treasurer must understand tax aspects, especially with regard to the obligation to do the cutting and/or collection of income tax, value added tax Value (VAT), this research aims to know the extent to which understanding of the Treasurer of the local Government about the tax laws, in particular the income tax 21, 22, 23 and VAT through the training by bringing a resource person competent in the field of taxation. It is a descriptive analysis of the research by disseminating a questionnaire to the response that is the Treasurer of the local government organization in Pasaman Barat. The results showed that there is still a lack of understanding of the Treasurer of local government organization in Pasaman Barat on taxation legislation particularly income tax and VAT. The most difficult thing they understand is about the set fee and imposed sanctions against violations of income tax. Because so importance of the Treasurer of the local government in terms of tax collection that resulted in increased locally-generated revenue, It is expected the Treasurer of each local government organization in the area especially in Pasaman Barat can understand more about the tax laws through training as well as workshops on taxation.Keywords: treasurer, income tax, value added tax

Pengaruh Kualitas Penetapan Pajak Dan Tindakan Penagihan Aktif Terhadap Pencairan Tunggakan Pajak Rudi Hidayat; Charoline Cheisviyanny
Wahana Riset Akuntansi Vol 1, No 1 (2013)
Publisher : Universitas Negeri Padang

This study aimed to examine: (1) effect of the tax determination quality of the recovery of tax arrears and (2) effect of active tax collection of the recovery of tax arrears. This type of research is causative research. The population in this study is delinquent taxpayers who obtain sanction reduction decisions or objection / appeal decisions in 2010. The sample was determined by the random sampling method. Types of data used is secondary data obtained from the tax office primary Padang. The method of analysis used is double regression analysis. The results of this study indicate that tax determination quality have a significant positive effect to the recovery of tax arrears. Active tax collection also has have a significant positive effect to the recovery of tax arrears. Based on these results, it is suggested : 1) To improve the quality of the tax determination. Thus, the tax authorities must do tax audit properly through the stages, procedures, and guidelines established. 2) To improve active tax collection to get more tax arrears’ disbursement.Keywords: tax determination quality, active tax collection, recovery of tax arrears

Analisis Perbedaan Return, Risiko Saham dan Perataan Laba Pada Era Konvergensi International Financial Reporting Standards(IFRS) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BursaEfek Indonesia tahun 2010-2013) Putri Widia Sari
Wahana Riset Akuntansi Vol 3, No 2 (2015)
Publisher : Universitas Negeri Padang

The purpose of this study is to provide empirical evidence about the differences between stock return and stock risk of company manufacture which are apply International Financial Reporting Standard (IFRS) and not . and apply IFRS also difference between stock return and stock risk smoother manufacture before and after the IFRS convergence. The Population of the study is all manufacture listed in Indonesia Stock Exchange (IDX) during 2010-2013 periods. Sample was selected using purposive sampling method. The research used paired sample t-test as analysis tool with SPSS version20.00. This study also to find empirical convidence about research stock return between manufacture which apply IFRS and do not, and stock risk of manufacture have applied IFRS is different manufacture which have not applied IFRS. Then, those manufacture are classified into two groups, namely, smoother which have applied IFRS, and smoother manufacture which have not applied IFRS. After grouping, the difference between stock return and stock risk of those groups are re-tested. The result of the test shows that there is not differences between an stock return and stock risk of smoother manufacture which have applied IFRS and which have not appliedIFRS.Keywords: IFRS, Income smoothing, stock return, and stockrisk

Pengaruh Harga Saham, Volume Perdagangan, dan Varian Return Terhadap Bid-Ask Spread (Studi Empiris pada Perusahaan yang Melakukan Stock Split yang Terdaftar di Bursa Efek di Asia Tenggara Tahun 2018) Doni Kurniawan; Mayar Afriyenti
Wahana Riset Akuntansi Vol 7, No 1 (2019)
Publisher : Universitas Negeri Padang

This study aims to determine the effect of stock prices, trading volume, and variance of return on the bid-ask spread in companies that do stock splits listed on stock exchanges in Southeast Asia in 2018. In this study the sampling technique used was nonprobability purposive sampling so that produced a total of 248 companies with 26 companies on the Indonesia Stock Exchange, 10 companies on the Philippines Stock Exchange, 56 companies on the Malaysia Stock Exchange, 18 companies on the Singapore Stock Exchange, 48 companies on the Thailand Stock Exchange and 90 companies on the Vietnam Stock Exchange. This study uses multiple regression methods using Eviews 10 to process data. The results of the study indicate that on the Indonesia Stock Exchange, stock prices have a negative and significant effect on the bid-ask spread, trading volume has no significant negative effect on the bid-ask spread, variance returns have a positive and insignificant effect on the bid-ask spread. On the Philippine Stock Exchange, stock prices have no significant negative effect on the bid-ask spread, trading volume has a positive and significant effect on the bid-ask spread, variance returns have a positive and insignificant effect on the bid-ask spread. On the Malaysia Stock Exchange, stock prices have a negative and significant effect on the bid-ask spread, trading volume and variance returns have a positive and significant effect on the bid-ask spread. On the Singapore Stock Exchange, stock prices and trading volume have a negative and significant effect on the bid-ask spread, variance returns have a positive and insignificant effect on the bid-ask spread. On the Thailand Stock Exchange, stock prices have a negative and significant effect on the bid-ask spread, trading volume and variance returns have a positive and significant effect on the bid-ask spread. On the Vietnam Stock Exchange, stock prices have no significant negative effect on the bid-ask spread, trading volume has no significant positive effect on the bid-ask spread, variance returns have a positive and significant effect on the bid-ask spread.Keywords: Stock Price, Trading Volume, Variant Return, Bid-Ask Spread, Stock Split

PKM Pelatihan Analisis Fundamental dan Teknikal Sebagai Alat Analisis Pengambilan Keputusan Investasi di Pasar Modal Pada Guru MGMP Akuntansi dan Ekonomi SMA/SMK Kota Bukittinggi Erly Mulyani; Firman Fifrman; Gesit Thabrani; Muthia Roza Linda
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

This community service aims to increase partners' understanding and knowledge of fundamental and technical analysis as an analysis tool for investment decision making in the capital market. This community service provide training, discussion, practice and monitoring to the partners. There was 28 participants followed the activity. After the training, the participants were able to conduct fundamental and technical analysis well, and made transaction in the BEI Jakarta. This can be seen from the activities of the participants who directly carry out buying and selling transactions using fundamental and technical analysis using the POST application of securities where. Keywords: Fundamental, technical, analysis, trading

Pengaruh Pemahaman Akuntansi, Komitmen Karyawan dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah di Kabupaten Sijunjung) Halmawati Halmawati; Wati Sri Nova
Wahana Riset Akuntansi Vol 2, No 2 (2014)
Publisher : Universitas Negeri Padang

This study aims to test (1) The influence of undersanting of accounting on the quality of local financial statement (SKPD) (2) The influence employee commitment on the quality of local financial statements. (3) The influence of the role of internal audit of the quality of local goverment financial statement. This research is causative. The population is 32 SKPD in regency of sijunjung. The type of data is the primary data reseach. Data analysis techniques is using multiple linear regression. The results of this study indicate: (1) The influence of understanding of accounting on have not significant possitive effect on the quality of local government financial statements. (2) The influence employee commitment on have not significant positive effect on the quality of local government financial statement. (3) The influnce of the role of internal audit have significant possitive effect on the quality of local government financial statement. Suggestion for this study include: (1) For government to do review about the understanding of accounting, the employee commitment, the role of internal audit in make financial statement which are increasing the quality of local government. (2) Subsequent research caan expand the variables of study by adding other variables. Key word: quality of local government financial statement, employee commitment and the role of internal audit.

Visual Content Analysis Atas Penggambaran Elit Bisnis Dalam Laporan Tahunan (Studi Kasus Pada Laporan Tahunan PT Bank Mandiri Tbk Tahun 2013-2014) Muhammad Sandio; Herlina Helmy; Erly Mulyani
Wahana Riset Akuntansi Vol 5, No 1 (2017)
Publisher : Universitas Negeri Padang

The purpose of this study was to analyze how the management of the company described the business elite and know the messages conveyed through the depiction of the business elite in the annual report of PT Bank Mandiri Tbk 2013-2014. This research uses descriptive method interpretative case study on the annual report of PT Bank Mandiri Tbk 2013-2014. This study is a replication of the study Davison in 2010 by analyzing the intellectual capital owned business elite using four sets of rhetorical code: physical, clothing, spatial, and interpersonal. The results showed that there are 12 photo business elite found in the annual report of PT Bank Mandiri Tbk 2013-2014, the total percentage in 2013 and 2014, ie by 79% and 81%. The message conveyed through disclosure photo business elite about intellectual capital can be seen from the physical codes, clothing, interpersonal and spatial.Keywords : intellectual capital, the physical codes, clothing code, interpersonal code and spatial code.

Analisis Kinerja Keuangan Sebelum dan Sesudah Initial Public Offering (IPO) Pada Perusahaan Non Keuangan di Bursa Efek Indonesia Arfandi Arfandi; Salma Taqwa
Wahana Riset Akuntansi Vol 6, No 2 (2018)
Publisher : Universitas Negeri Padang

Deciding for an initial public offering (IPO) has a major influence in improving the company's condition, improving the company's performance, especially in terms of corporate financial performance. This study aims to assess financial performance by viewing and analyzing financial reports, non-financial companies that IPO in 2014 at BEI. Financial analysis uses 6 (six) financial ratios: Return On Investments (ROI), Net Profit Margin (NPM), Total Asset Turn Over (TATO), Current Ratio, Debt to Equity Ratio (DER), and CashFlow Operation Ratio (CashFlow to Sales). Assessment of financial performance by comparing the difference in performance before IPO with post IPO so that the data analysis technique used is paired sample T-test. Based on the results of the analysis found that there are differences in financial performance in the current ratio, and the ratio of total asset turnover (TATO) before and after the IPO, but there is no difference in financial performance measured through return on investment (ROI), net profit magin (NPM ), debt to equity ratio (DER), and cash flow operations ratio. The condition of performance difference in current ratio tends to increase seen from the average value before doing IPO but TATO ratio tends to decrease from before IPO.Keyword: Initial Public Offering (IPO), Financial Performance, Financial Ratio

Pengaruh Profitabilitas, Likuiditas, dan Leverage Dalam Memprediksi Financial Distress (Studi Empiris Pada Perusahaan Aneka Industri yang Terdaftar di BEI Tahun 2006-2010) Orina Andre; Salma Taqwa
Wahana Riset Akuntansi Vol 2, No 1 (2014)
Publisher : Universitas Negeri Padang

This study seeks to examine the effect of profitability, liquidity and leverage in predicting financial distress in various industrial companies listed on Indonesia Stock Exchange. The population in this study is various industrial companies listed on Indonesia Stock Exchange in 2006 until 2010. Samples are determined by purposive sampling method, which are obtained from 46 companies. Data Analysis technique uses logistic regression analysis.Based on the results of logistic regression analysis with a significance level of 5%, then the results of this study conclude: (1) profitability as measured by return on asset has negative and significant effects in predicting financial distress. (2) Liquidity as measured by the current ratio has no effects in predicting financial distress (3) leverage as measured by debt ratio has positive and significant effects in predicting financial distress in Various Industrial Companies listed on Indonesia Stock Exchange. The findings should be of interest to the company to perform corrective measures before financial distress gets more severe and leads to bankruptcy. Keywords: financial distress, profitability, liquidity and leverage

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Henri Agustin

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Editorial Address
Kantor Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang Jl. Prof. Dr. Hamka, Kampus UNP Air Tawar Padang Telp : (0751) 445089 ext 208, Fax: (0751) 447366

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Sumatera barat

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Henri Agustin

Contact Email henri_feunp@yahoo.co.id

Phone +6285363802683

Journal Mail Official jurnalwra.feunp@gmail.com

Editorial Address Kantor Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang Jl. Prof. Dr. Hamka, Kampus UNP Air Tawar Padang Telp : (0751) 445089 ext 208, Fax: (0751) 447366

Location Kota padang, Sumatera barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Henri Agustin

Contact Email
henri_feunp@yahoo.co.id

Phone
+6285363802683

Journal Mail Official
jurnalwra.feunp@gmail.com

Editorial Address
Kantor Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang Jl. Prof. Dr. Hamka, Kampus UNP Air Tawar Padang Telp : (0751) 445089 ext 208, Fax: (0751) 447366

Location
Kota padang,

Sumatera barat

INDONESIA