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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 Corporate Governance dan Ukuran Perusahaan Terhadap Enterprise Risk Management (ERM) Disclosure (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2017) Widyiawati Widyiawati; Halmawati Halmawati
Wahana Riset Akuntansi Vol 6, No 2 (2018)
Publisher : Universitas Negeri Padang

This study aims to determine: (1) The effect of proportion on independent board ERM disclosure, (2) The effect of the audit committee on ERM disclosure, (3) The effect of the ownership dispersion on ERM disclosure, (4) The effect of firm size on ERM disclosure. Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014-2017. The sample is determined based on purposive sampling method, thus totaling 60 companies. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com. The analytical method used is multiple regression analysis. The results showed that: (1) Proportion on independent board no significant effect on the ERM disclosure, (2) The audit committee no significant effect on the ERM disclosure, (3) Ownership dispersion no significant effect on the ERM disclosure, and (4) Firm size influence a significant positive on ERM disclosure.Keywords: Enterprise Risk Management (ERM) Disclosure, Proportion of Independent

Pengaruh Profitabilitas, OCF, dan EVA Terhadap Return Saham Perusahaan Manufaktur Yang Terdaftar Di BEI Marvina Rosa; Erly Mulyani
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

This study aims to examine and discover the extent of empirical evidence:1)the effect of profitability on stock return, 2)Effect of operating cash flow to stock return,3)the effect of economic value added to stock return. This study classified the causative research. The population in this study is manufacturing company listed on the Indonesia Stock Exchange in 2008 until 2010. This study use purposive sampling method and eligible sample much as 52 companies. The analysis used is multiple linear regression and t-test to see the effect of profitability, OCF and EVA to stock return. The test results indicate that:1)profitability had no significant effect positively to stock returns, value of the significance 0,478>α0.05, and β-value 0.083 (H1 rejected).2)operating cash flow had no significant positively to stock returns, value of the significance 0,148>α0.05 and β value -0.150 (H2 rejected).3)economic value added had no significant positively to stock returns, value of the significance 0039<α0.05, but the β-value -0.228(H3 rejected). In this study suggested:1)For investors who want to invest in the stock market, especially in manufacturing companies should also consider other factors such as market sentiment and macro varaibel. 2)For further research can add other variables that might impact on stock returns, such as business risk, market risk, company size, inflation and other macro varaibel. Keywords : ROA, operating cash flow, economic value added, return

Pengaruh Konflik Peran, Pengawasan Laporan Keuangan, dan Ambiguitas Peran Terhadap Komitmen Independensi Auditor Internal Pemerintah Daerah (Studi Empiris Pada Inspektorat Provinsi Sumatera Barat) Riska Fitri Yeni; Nayang Helmayunita
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

This study aims to determine the effect of conflict on the role, supervision of financial statements, role ambiguity to the commitment of local government internal auditor independence. This research is classified research causative. In this study, the population is the West Sumatra provincial inspectorate officials as many as 41 people. The sample in this study is total sampling. Data used in this study are primary and secondary data. Data collection method used is by using a questionnaire. The analysis used is multiple regression analysis using SPSS version 17. The results showed that: (1) conflict of roles significant effect on commitment to the independence, (2) the supervision of financial reports have a significant effect on the commitment to the independence, (3) ambiguity no significant effect on the commitment to the independenceKeywords: role conflict, supervision of financial reports, ambiquity, commitment to independence

Studi Eksploratif Terhadap Temuan Pemeriksaan BPK RI Atas Sistem Pengendalian Internal Kabupaten/Kota di Propinsi Sumatera Barat Vita Fitria Sari; Marina Octaviani; Yeni Lisdawati
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

Effectiveness of internal control system is one of criteria in obtaining audit opinion of local government financial statement. The problems arises by looking at repeated findings on audit reports in effectiveness of internal control which means there is no follow up of audit findings by local government. This research aims to identify what accounts amd problems mostly faced in local government internal control system and detect repeated finding that occurred related to implementation local government of internal control systems. The object of this study are audit reports of local government launched by Badan Pemeriksa Keuangan for 10 regencies/ cities in West Sumatera Province during 2014-2016. This research classified by qualitative research by using content analysis. The results of this study found that current assets and revenue are most often appears in audit findings related to weakness of internal control systems. Problems related to audit findings on internal control systems mostly related with control activities and environment’s control. This study also found that there are still recurring findings during 2014-1026 related to internal control system which means lack of follow up of audit findings.Keywords: audit findings, audit reports, content analysis, internal control systems

Pengaruh Kapasitas SDM, Pemanfaatan TI Dan Pengawasan Keuangan Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Galuh Fajar Delanno; Deviani Deviani
Wahana Riset Akuntansi Vol 1, No 1 (2013)
Publisher : Universitas Negeri Padang

The value of local government financial reporting information is influenced by several factors: the capacity of human resources, the utilization of information technology, the control of regional finance and the system of internal control. The writer wanted to know the effect those factors to the value of local government financial reporting information. testing hypothesis used primary data. The techniques analysis of data used path analysis with the system of internal control, the capacity of human resources, the utilization of information technology and the control of regional finance as exogenous variable . The research found that the capacity of human resources, the utilization of the information technology, the control of regional finance and the system of internal have a significally give positive influence to the value of local government financial reporting information.. It is recommended to the local government to do a review about the capacity of human resources, the utilization of information technology, the control of regional finance and the system of internal control to make financial reporting so it has information value. Keywords: information value, the capacity of human resources, the utilization of information technology, the control of regional finance, the system of internal control.

Pengaruh Kecerdasan Emosional dan PerilakuBelajar Terhadap Tingkat Pemahaman AkuntansiMahasiswa (Studi Empiris Mahasiswa Akuntansi Perguruan Tinggi di KotaPadang) Atika Mutia
Wahana Riset Akuntansi Vol 3, No 2 (2015)
Publisher : Universitas Negeri Padang

The purpose of this study is to get empirical evidence about the extent of the influence of emotional intelligence , learning behavior of the level understanding of accounting students . This study classified causative research . The study population was a college accounting students in Padang . The sample is determined based on purposive sampling method by 4 colleges in Padang, with respondents as many as 120 accounting students . Methods of data collection using the questionnaire . Types and sources of data are the primary data . Analysis of data using multiple regression with F test and t test.The results of this study indicated ( 1 ) emotional intelligence positive significant effect on the level understanding of accounting students ( 2 ) learning behavior positive significant effect on the level understanding of accountingstudents. Keywords : emotional intelligence , learning behavior , the level understanding of accounting students

Studi Fenomenologis Mekanisme Pemungutan Pajak yang Bersumber dari Anggaran Pendapatan Belanja Daerah (Studi Kasus pada Sekretariat Daerah Kabupaten Padang Pariaman) Rescy Herrico; Charoline Cheisviyanny
Wahana Riset Akuntansi Vol 7, No 1 (2019)
Publisher : Universitas Negeri Padang

This study discusses the understanding and knowledge of treasurers about taxation, problems related to tax collection from APBD funds and solutions to tax problems in the Padang Pariaman District Secretariat using an institutional theory perspective. The research approach used is descriptive-qualitative. This study discusses from three different perspectives, namely the rule makers represented by the Pariaman KP2KP and the KPP Pratam Padang Satu,The implementation rules are represented by the shipping partner. Questionnaires, interviews and documentation are used for the data collection process, known as triangulation.The results showed that the treasurer's understanding and knowledge were at a sufficient level. The problem of tax collection from APBD funds is the lack of understanding of taxation, treasurer violates the rules, treasurer negligent of obligations, there has never been socialization and unclear rules regarding PPN,the solution related to tax collection from APBD funds is a transaction with a PKP partner and has an NPWP, partners are asked to take care of SKB and increase socialization, and conduct gross up.Keywords: Taxation Problems from APBD, Institutuinal theory

PKM Pelatihan Ekonomi Untuk Guru-Guru Anggota MGMP Ekonomi Kabupaten Tanah Datar Salma Taqwa; Fiola Finomia Honesty; Vanica Serly
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

Teachers as professional educators are responsible as educators and instructors for their students. In order to work well, teachers must have appropriate competencies in the field of study they are teaching. Economic subjects in high school include the economics and accounting fields, which must be mastered by the teacher. The development of economics and accounting must be reached by the economics teacher who will transfer knowledge to their students. Besides that, the teacher's educational background will also affect student learning process. Training for high school economics teachers is needed to be able to increase the insight and knowledge of teachers. MGMP is one of the means for the teachers to draw and explore economics in order to be a professional teachers. From the results of the pretest and posttest, it can be concluded that there was an increasing in teacher knowledge generated from this training. It is expected that in the future MGMP will have a role in training and developing the knowledge of economics teachers in Tanah Datar.Keywords: economics, accounting, educational, teachers

Pengaruh Ketidakpastian Lingkungan dan Strategi Bisnis Terhadap Kinerja Manajerial dengan Karakteristik Sistem Informasi Manajemen Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Jasa Perhotelan di Kota Padang dan Bukittinggi) Lisa Khairina Putri
Wahana Riset Akuntansi Vol 2, No 2 (2014)
Publisher : Universitas Negeri Padang

This study aims to obtain empirical evidence about the extent of influence of environmental uncertainty and business strategy on managerial performance with characteristic management accounting system as intervening variables. The population is manager of hotel in the city of Padang and Bukittinggi. Collection methods using questionaires. Analizing data used SEM (structural equation modeling) by Lisrel 8.72 program. The result of this study indicate: (1) environmental uncertainty have a significant positive effect on broadscope information of characteristic management accounting system variable. (2) The prospector business strategy have insignificant effect on broadscope information of characteristic management accounting system variable. (3) Broadscope information of characteristic management accounting system variable have a significant positive effect on managerial performance. (4ₐ) ) Environmental uncertainty have a significant positive effect on managerial performance if mediating with broadscope information of characteristic management accounting system. (4b). The prospector business strategy have a significant negative effect on managerial performance if mediating with broadscope information of characteristic management accounting system. Suggestions for next researchers are giving full attention to other factors that affected the company performance and as well as increasing the number of samples. Keyword: environmental uncertainty, business strategy, characteristic of management accounting system, managerial performance

Pengaruh Gender Terhadap Perilaku Etis Akuntan Di Minangkabau (Studi Eksperimentasi Semu pada Mahasiswa Akuntansi di Kota Padang) Ridha Oktarina; Sany Dwita; Halmawati Halmawati
Wahana Riset Akuntansi Vol 5, No 1 (2017)
Publisher : Universitas Negeri Padang

This study aims to provide empirical evidence on: 1) The existence of holier than thou perception bias among Minangkabau male and female accountants. 2) Whether female accountants demonstrate a higher holier than thou perception bias compared to their male counterparts. Data for this study were collected using a survey questionnaire administered to 235 accounting students in 4 universities in Padang. Independent sample T-test and ANOVA were used to analyzed the data. Results of this study show the existance of the holier than thou perception bias among Minangkabau male and female accountants. Furthermore the result show that Minangkabau female accountants demonstrate a higher holier than thou perception bias compared to their male counterparts.Keywords: Gender, holier than thou, perception bias.

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Henri Agustin

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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