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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

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Pengaruh Tipe Industri, Media Exposure dan Profitabilitas terhadap Carbon Emission Disclosure Putri Citra Pratiwi; Vita Fitria Sari
Wahana Riset Akuntansi Vol 4, No 2 (2016)
Publisher : Universitas Negeri Padang

this studi aimed to obtain empirical evidence about the influence of the type of industry, media exposure, and profitability to carbon emissions disclusure of company in Indonesia. Disclosure of carbon emissions measured by checklist developed by the request form information provided by the carbon disclosure project (CDP) This research classified as causative research. The population in this study is non-industrial services companies listed in Indonesia Stock Exchange during the three years from 2012 to 2014. The study sample was determined by purposive sampling method so that obtained as 32 samples. Data used is secondary data obtained from www.idx.co.id. The result of this study showed that the type of industry significantly positive effect on the disclosure of carbon emissions. Meanwhile, the media exposure and profitability does not significantly influence the disclosure of carbon emissions.Keywords:carbon emission disclosure, type of industry, media exposure, profitabilityData used is secondary data obtained from the panel www.idx.co.id The results of this study showed that the type of industry significantly positive effect on the disclosure of carbon emissions. Meanwhile, the media exposure and profitability does not significantly influence the disclosure of carbon emissions.

Equity Risk Incentives dan Corporate Tax Aggresiveness Rahmi Putri Mulia; Herlina Helmy; Mia Angelina Setiawan
Wahana Riset Akuntansi Vol 7, No 1 (2019)
Publisher : Universitas Negeri Padang

This study aims to examine the equity risk incentives relationship with corporate tax aggressiveness. This study uses four proxies to measure corporate tax aggressiveness variables, namely Cash Effectives Tax Rate (CETR), Tax Shelter, Unrecognized Tax Benefits (UTB), and Discretionary Book Tax Differences (DTAX). The equity risk incentives variable is measured using the annual natural total log of compensation of the key management. The study population was manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2017. The study samples were determined by purposive sampling method so that samples for each CETR, Shelter, UTB and DTAX were obtained were 235, 180, 210 and 205 companies. Based on panel data regression analysis, the results show that 1) Equity Risk Incentive is negatively related to Cash Effectives Tax Rate but not significant, 2) Equity Risk Incentive is positively related to Tax Shelter but not significant, 3) Equity Risk Incentive is negatively related to Unrecognized Tax Benefits not significant, and 4) Equity Risk Incentive is positively related to the Discretionary Book Tax Differences but not significant. The conclusion of this study is that equity risk incentives are not positively related significantly with corporate tax aggressiveness so the hypothesis is rejected.Keywords: Equity Risk Incentives; Tax Aggressiveness

Pengaruh Manajemen Laba Dan Struktur Kepemilikan Perusahaan Terhadap Nilai Perusahaan Nayang Helmayunita; Vita Fitria Sari
Wahana Riset Akuntansi Vol 1, No 1 (2013)
Publisher : Universitas Negeri Padang

This study aims to examine: 1) the effect of earnings management on firm value, 2) the effect of ownership structure on firm value. The hypothesis advanced are there: 1) Earnings management influence on firm value, 2) the concentrated ownership structure influence the firm value, and 3) a concentrated ownership structure influence the relationship between earnings management to value of the company. The population in this study are a manufacturing company which listed on the Indonesia Stock Exchange in 2006 until 2010. The samples in this study were taken by using purposive sampling. The data used in this study in the form of secondary data. Data collection techniques with technique of documentation. The analysis used is multiple regression method. Results of testing showed that: The first hypothesis is acceptable, it means that earnings management significantly influence the value of company with significance value 0.038 ≤ 0.05. The second hypothesis is accepted, it means that concentrated ownership structure significantly influence the value of company with significance value 0.00 ≤ 0.05. The third hypothesis is rejected, meaning that the concentrated ownership structure has no effect on earnings management relationship with the value of company. Based on these results, it is recommended for future studies are expected to consider the following matters, namely increase the sample size of the study, adding the categories of companies for inclusion in the study sample, and include other variables that have not been identified in this study. Keywords: Earnings management, The concentrated ownership structure, The value of company

Pengaruh Ownership Dispersion, Financial Distressed, dan Umur Listing Terhadap Luas Pengungkapan Sukarela: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2014 Rahmat Yoga Vernando; Halmawati Halmawati
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

This study aims to determine: (1) The effect of ownership dispersion on the extent of voluntary disclosure, (2) The effect of Financial distress on the extent of voluntary disclosure, (3) The effect of age listing on the extent of voluntary disclosure. Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) during 2012-2014. The sample is determined based on purposive sampling method, thus totaling 52 companies. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com.Analysis technique of data is multiple linear regression.The results showed that: (1) The Ownership dispersion has positive significant effect on the extent of voluntary disclosure, (2Financial distress does not significantly influence the extent of voluntary disclosure, and (3) Age listings has significant negative effect on the extent of voluntary disclosure. Keywords: voluntary disclosure, ownership dispersion,finacial distress, age listing

Pengaruh Karakteristik Eksekutif dan Institutional Ownership Terhadap Tax Aggresiveness dengan Leverage sebagai Variabel Intervening (Studi Empiris pada Emiten Sektor Properti, Real Estate, dan Konstruksi Bangunan yang Terdaftar di BEI tahun 2012-2017) Ridwan Muslim; Henri Agustin
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

This study aims to examine the effect of executive characteristics and institutional ownership on tax aggressiveness with leverage as an intervening variable. This type of research is classified as causative research. Population of this research is company of property sector, real estate, and building construction which listed in Indonesia Stock Exchange (BEI) year 2012-2017. The sample is determined by purposive sampling method, so that the sample of 37 property companies, real estate, and building construction are obtained. The data used in this research is secondary data. Technique of collecting data is done by documentation technique obtained through IDX official website: www.idx.co.id. Data analysis used is structural equation modeling (SEM) using SmartPLS software ver 3.2.7.The result of the research shows that (1) the executive character has a significant positive effect on the tax aggressiveness (2) the executive character has a significant positive effect on the tax aggressiveness through leverage (3) institutional ownership has a significant positive effect on tax aggressiveness (4) institutional ownership has a significant positive effect on tax aggressiveness through leverage.Keywords: tax aggressiveness, executive characteristics, institutional ownership, leverage

Pengaruh Corporate Governance, Kualitas Audit, dan Voluntary Disclousure Terhadap Biaya Hutang (Studi Empiris pada Perusahaan Go Public yang Terdaftar di CGPI Tahun 2009-2012) Rahmawelly Yenibra
Wahana Riset Akuntansi Vol 3, No 1 (2015)
Publisher : Universitas Negeri Padang

This research aims to get empirical eviden of the effect of corporate governance, audit quality, and voluntary disclosure on cost of debt (empirical study on public companies listed on CGPI). Cost of debt was measured using interest rate of debt costs, corporate governance was measured using corporate governance index, audit quality was measured using dummy variable, and voluntary disclosure was measured using voluntary disclosure index. This study is classified to causative research. The population of this study are public companies listed on CGPI in 2009-2012. 17 companies were selected as sample by using purposive sampling. Data were collected from www.bei.co.id. Analysis of the data was used panel data regression analysis. The empirically result showed that: (1) corporate governance does not significantly effect on the cost of debt. (2) audit quality has negative significantly effect on the cost of debt, and (3) voluntary sisclosure does not significantly effect on the cost of debt. Keywords: Cost of Debt, Corporate Governance, Audit Quality, and Voluntary Disclosure

Analisis Manfaat Basis Akrual Dan Basis Kas Menuju Akrual Dalam Pengambilan Keputusan Internal Pemerintah Daerah (Studi Empiris Pada OPD Di Kota Padang) Fadhilah Sukma; Vita Fitria Sari
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

This research aimed to identify the difference in perceptions of public sector manager about the benefits of accrual bases and cash towards accrual bases in local government internal decision-making and identify which bases is more beneficial for local government internal decision-making. This research classified as a comparative study with total of 98 samples of respondents. The classic assumption tests used were test of normality and test of homogeneity. The hypothesis tested in this research by used independent sample t-test. The results of the research showed that: (1) there is a difference in perceptions about the benefits of accrual bases and cash towards accrual bases in local government internal decision-making (2) accrual bases is more beneficial than cash towards accrual bases in local government internal decision-making.Keywords: accounting bases, accrual bases, cash towards accruals bases, local government, internal decision making

PKM Peningkatan Kemampuan Aparatur Nagari Dalam Mengelola Keuangan Nagari di Kabupaten Padang Pariaman Melalui Pelatihan Pengelolaan Keuangan Desa Fefri Indra Arza; Dian Fitria Handayani; Fiola Finomia Honesty
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

The implementation of village fund management even though there are rules as references in its financial management does not mean that it does not encounter various obstacles. The main obstacle faced by village officials is the competency problem of inadequate apparatus, and the lack of training and mentoring obtained to improve their competence. Some efforts are needed for empowerment which in the discourse of community development are linked to the concepts of self-reliance, participation, networking and social justice.This empowerment effort is carried out in the form of training activities provided to the village apparatus (nagari) village financial management processes, especially in preparing the budget. This training activity will be carried out through several stages. The activities carried out are: initial observation to find out the problems and needs of partners, and training of village apparatus related to village budgeting. After the material was given, participants were then given training on village budget formulation and village RKP preparation training. Based on the results of the exercise, it is known that most of the trainees were able to understand the procedures for drafting Village Budget and have been able to compile Village Budget well. Besides that in the preparation of the Village RKP, most of the training participants were also able to complete the training well.Keywords: Village Financial Management, Village Budget, Village RKP

Pengaruh Orientasi Idealisme, Relativisme, Tingkat Pengetahuan Akuntansi, Dan Gender Terhadap Persepsi Mahasiswa Akuntansi Tentang Krisis Etika Akuntan Profesional (Studi Empiris Mahasiswa Akuntansi Perguruan Tinggi di kota Padang) Mella Fitria; Vita Fitria Sari
Wahana Riset Akuntansi Vol 2, No 1 (2014)
Publisher : Universitas Negeri Padang

Since some financial affairs exposed which involved accountants as important element, ethical crisis of professional accountants become one of major issue in accounting. This research is aimed to get empirical evidence about the effect of orientation of idealism, relativism, level of accounting knowledge and gender to the perception of accounting students about ethical crisis of professional accountants. By using primary data obtained from questionnaire which participated by 128 accounting students from 4 colleges in Padang city and used multiple regression analysis, showed that (1) orientation of idealism has negative significant effect on the perception of accounting students about ethical crisis of professional accountants (2) relativism has positive significant effect on the perception of accounting students about ethical crisis of professional accountants (3) the level of accounting knowledge has no significant effect on the perception of accounting students about ethical crisis of professional accountants (4) female accounting students tend to be assertive about ethical crisis of professional accountants Keywords : idealism, relativism, accounting knowledge, gender, ethical crisis, professional accountant

Pengaruh Penetapan Standar Akuntansi Keuangan (Konvergensi IFRS) Terhadap Relevansi Nilai Informasi Akuntansi Nurzi Sebrina; Salma Taqwa
Wahana Riset Akuntansi Vol 5, No 1 (2017)
Publisher : Universitas Negeri Padang

One of the key requirements for investors is a transparent accounting system. The Internatioanl Financial Acounting standards (IFRS) was introduced to improve the quality and accuracy of financial reporting. This study examines the effect of adopting IFRS on the value relevance of earnings, changes in earnings and book value information. A sample of 317 firms listed on the Indonesia Stock Exchange were purposively selected between 2011 and 2014. Data earnings, book value, return, was collected and tested using return model and price models. Because there's a problem of classical assumption test result data can be processed as much as 629 observation for return model and 1198 observation for price model. Hypothesis testing was done by using two models: Return Model and Price Model. The study shows that an increasing value relevance of earnings, changes in earnings and book value information took place during the early years of the application of the IFRS. The value relevance of book value was higher than the value relevance of earnings and changes in income, which shows the book value of information is important information for investors. While the value relevance of earnings information increased during the application of international accounting standards, the value relevance of changes in earnings information decreased

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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