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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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Analisis Pemahaman Guru-Guru SMK Jurusan Akuntansi tentang Materi Rekonsiliasi Fiskal dan Pengisian e-SPT Tahunan Sesuai Materi UKK: Studi Deskriptif Guru-Guru MGMP Akuntansi di Kabupaten Agam dan Kota Bukittinggi Herlina Helmy; Charoline Cheisviyanny; Sany Dwita; Vanica Serly; Nayang Helmayunita
Wahana Riset Akuntansi Vol 6, No 2 (2018)
Publisher : Universitas Negeri Padang

The Academic Year 2016/2017 was the first year of fiscal reconciliation and filling an Annual Tax Returns as the material of Competency and Skills Exam of Vocational School students. Students are required to understand and can calculate the amount of tax payable and filling in annual tax returns, then they can work on the questions properly and correctly. This student's ability is inseparable from the teacher's ability to understand the material. Therefore, the teachers is required to have deep knowledge and understanding about the material. The purpose of this activity is to conduct training to improve the understanding and knowledge of the Vocational School Teachers of Accounting Departments on Fiscal Reconciliation Materials and the Filling of Annual E-Tax Return in accordance with Competency and Skills Exam Materials in Agam District and Bukittinggi City, West Sumatra. The training was carried out for 4 days in 2 weeks. Based on the results of the assessment from the pretest and posttest was conducted to the participants, shows that there was an increase in the understanding of vocational school teachers in the accounting department for annual fiscal reconciliation and E-Tax Return materials for individual taxpayers and corporate taxpayers. The results of the survey conducted with a questionnaire to find out the perceptions of participants regarding the usefulness of the community service activities, it shows that the training participants were very enthusiastic and get benefit from this activity.Keywords: teachers, SMK, understanding, fiscal reconciliation

Pengaruh Leverage dan Ukuran Perusahaan Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Properti dan Real Estate Yang Terdaftar di BEI Tahun 2009-2012) Rirind Lahmi Febria; Halmawati Halmawati
Wahana Riset Akuntansi Vol 2, No 1 (2014)
Publisher : Universitas Negeri Padang

This study aimed to examine: 1) the effect of leverage on profitability 2) effect of firm size on profitability. This research study considered causative. The population was proverty and real estate companies listed on the Indonesia Stock Exchange in 2009 until 2012. The research sample was determined by the method of purposive sampling to obtain a sample of 30 companies. Types of data used are secondary data and methods of analysis used is multiple regression. This study concluded that leverage was significantly influence profitability, 2) Firm size is not significantly influence the profitability. In this study suggested that further research should consider expanding the sample beyond the properti and real estate sector and extend the observation period, so that the results obtained can be generalized. And also the number of other factors that need to be considered profitability by further research. Subsequent researchers can conduct research associated with profitability, using a variety of relevant variables, which certainly influenced on the performance and development of the profitability of a companyKeywords : leverage,firm size, profitability

Pengaruh Kualitas SDM, Pemanfaatan Sistem Informasi Keuangan Daerah, dan Pengendalian Interen Akuntansi Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Daerah (Studi Empiris Pada Kabupaten dan Kotamadya di Provinsi Sumatera Barat) Riza Agustia Sari; Fefri Indra Arza
Wahana Riset Akuntansi Vol 4, No 2 (2016)
Publisher : Universitas Negeri Padang

This study examines the effect of human resources quality, usefullness of local financial information system,and of accounting internal control on timeliness of local government financial reporting. Population of this research was accountingor financial staffon DPPKAD in West Sumatera province. The method of collecting the data was using questioner and analyzed with multiple regression.. The results showed that human resources quality, and accounting internal control have significant positive effect on timeliness of financial reporting, but usefullness of local financial information system does not affect on timeliness of financial reporting. This study suggested that local goverment should increase the human resources qualityand also optimizedusefullness of local financial information system. Keywords:Human resources quality, timeliness of financial reporting, usefullness of local financial information system and of accountancy intern controlling.

Pengaruh Karakteristik Pemerintah Daerah Terhadap Kondisi Financial Distress Pemerintah Daerah Kabupaten dan Kota Se-Indonesia Periode 2015-2017 Mutiara Sari; Fefri Indra Arza
Wahana Riset Akuntansi Vol 7, No 1 (2019)
Publisher : Universitas Negeri Padang

This study aims to obtain empirical evidence about the influence of the characteristics of local governments on local government financial distress in districts and cities throughout Indonesia for the period 2015-2017 whose data was obtained from the BPK and BPS. The dependent variable in this study is financial distress and its independent variables, namely the characteristics of local governments which consist of financial independence, the degree of decentralization, the complexity of local governments that are proxied by population, expansion of regions proxied by the administrative age of regional governments and area. The value of financial independence, population and regional expansion has a positive and significant effect on financial distress, while the value of the decentralization degree and area has a negative and significant effect on the financial distress of the regency and city governmen in Indonesia.Keywords: Local Government Finance, Characteristics of Local Government; Financial Distress

Pengaruh Risiko Sistematik, Leverage Dan Persistensi Laba Terhadap Earnings Response Coefficient (ERC) Maisil Delvira; Nelvirita Nelvirita
Wahana Riset Akuntansi Vol 1, No 1 (2013)
Publisher : Universitas Negeri Padang

The objective of this research is to investigate (1) the effect of systematic risk on earnings response coefficient (ERC), (2) the effect of leverage on earnings response coefficient (ERC), and (3) the effect of earnings persistence on earnings response coefficient (ERC). Using manufacturing companies that listed in Indonesian Stock Exchange (IDX) from 2008 to 2010, we use purposive sampling, and get 43 manufacturing company.We find that : (1) systematic risk negatively affect earnings response coefficient (ERC), (2) leverage does not affect earnings response coefficient (ERC), and (3) earning persistence positively affect earnings response coefficient (ERC). Keywords : earnings response coefficient (ERC), systematic risk, leverage,earnings persistence.

Pengaruh Keandalan Akrual Terhadap Persistensi Laba dan Harga Saham: Studi Empiris pada Perusahaan yang Terdaftar di BEI Tahun 2010-2014 Poppy Melani Qoriza; Mayar Afriyenti
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

This study examine the effect of accrual reliability to earning persistence and stock price, draws on research by Richardson et al. (2005) and Lovelinez and Siti (2012). The population in this study is manufactury company listed on the Indonesia Stock Exchange (IDX) period of 2010-2014. The sample in this study is determined by purposive sampling with 71 companies. Predicted that less reliability of the accrual component, lead to lower the earnings persistence. Lower earnings persistence can not be anticipated by investors leading to security mispricing. The results confirm the prediction that some components of accruals, such as changes in operating assets and current financial liability have different earnings persistence based on the level of reliability. Changes in short-term investments are not anticipated by investors, resulting in a negative stock returns which reflects the low reliability of the accrual components on earnings.Keywords : sccrual reliability, earnings persistence, stock price

Pengaruh Rotasi Audit, Spesialisasi Industri KAP, dan Client Importance Terhadap Kualitas Audit (Studi dengan Pendekatan Earning Surprise Benchmark) Maya Febrianti Suciana; Mia Angelina Setiawan
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

This research was aimed to examine empirically the effect of several factors to audit quality. These factors are Audit Rotation, Audit Firm Specialization and Client Importance. The population that will be used in this research are company listed in Indonesia Stock Exchange. This study uses sampel of 85 manufacturing companies listed in Indonesia Stock Exchange in the period 2015-2017. In this study, audit quality is measured by earning surprise benchmark. The method used was purposive sampling. The method of data analysis in this study use logistic regression with SPPS version 23. The results of this prove that (1) audit rotation is not proven to have an impact on audit quality, where sig value 0,915 > ???? 0,05 which means H1 is rejected (2) audit firm specialization is proven to have an impact on audit quality, where sig value 0,04 < ???? 0,05 which means H2 is accepted (3) client importance is not proven to have an impact on audit quality, where sig value 0,809 > ???? 0,05 which means H3 is rejected. The amount of Adjusted R is 0.036 gives the sense that rate is 3,6% of level audit quality can be explained by independent variables while 96.4% can be explained by the other independent variabels that are not tested in this study.Keywords: Audit Rotation, Audit Firm Specialization, Client Importance, Audit Quality

Determinan Struktur Modal Dalam PerspektifPecking Order Theory dan AgencyTheory (Studi Empiris Pada Perusahaan Manufaktur yang Listing di BEI Tahun 2010-2013) Sigita Lestari
Wahana Riset Akuntansi Vol 3, No 1 (2015)
Publisher : Universitas Negeri Padang

This study aims to determine the determinants of capital structure in perspective pecking order theory and agency theory. Where this research analyze the variable profitability, company size, business risk in the pecking order theory perspective and variable growth opportunity and managerial ownership in the perspective of agency theory. The population in this study were all manufacturing companies listed on the stock exchanges of Indonesia from 2010 - 2013. The study sample as many as 336 (84 companies sample multiplied by 4 years of observation). The analytical method used is the classical assumption, multiple regression analysis, model test and descriptive statistics. The results showed that the variables of profitability in the pecking order theory perspective a significant negative effect on the capital structure while variable size and variable business risks in perspective pecking order theory has no effect on the capital structure. Variable growth opportunity in the perspective of agency theory a significant positive effect on the capital strukture while variable managerial ownership has no effect on the capitalstructure.Keywords: pecking order theory, profitability, company size, business risk, agency theory, growth opportunity, managerial ownership, capitalstructure.

Analisis Kinerja Pemerintah Daerah Berdasarkan Informasi Finansial Dan Informasi Non-Finansial Pada Kota Solok (Studi Empiris Pada Pemerintah Daerah Kota Solok Tahun 2014-2016) Kristy Harly; Mayar Afriyenti
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

The good performance of the local government can be seen from the level of community welfare that increases from year to year, but the conditions found in reality show a declining performance but the welfare of society continues to increase. This led to the blurring of government performance in the eyes of society. Because of it, This research was conducted to analyze the performance of local government from two perspectives that is about financial information and non financial information to see whether or not the performance of government. This type of research is qualitative with population and research sample refers to social situations that include places, actors and activities around local taxes and levies. Data obtained by spreading questionnaries and conducting interviews to respondents. The data analysis technique used refers to the value for money and the effectiveness level of the respondent's answer. As a result financially the performance of the local government of Solok is very good but in terms of non-financial, government performance in the eyes of society still have not received a good appreciation for the lack of effectiveness of the implementation of governmentKeyword: financial, non financial, performance, government

PKM Peningkatan Kompetensi Guru SMK Dalam Bidang Komputer Akuntansi Nayang Helmayunita; Vanica Serly; Helga Nuri Honesty
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

The MYOB and Spreadsheet program is an accounting program taught at the Vocational Business and Management. Both of these programs are test material on the Expertise Competency Test. But with the development of technology, there are several other programs that need to be mastered by the students, which is accurate accounting program. Accurate programs have been widely used by companies in managing finances. For the reason, the Vocational School of Business and Management should answer the challenges of the times by introducing this program as additional expertise for their students. From this problem, the Computer Accounting training program for Vocational School Business and Management teachers is needed as an effort to improve teacher understanding and competence. The training programs are: Spreadsheets, and Accurate. This training is given to teachers of Vocational Business and Management in the Kabupaten Pesisir Selatan. This area was chosen because, vocational teachers in the South of West Sumatra have difficulty accessing competency and science development training. Implementation of these activities take place from 4-7 September 2019. The implementation is done in three stages, namely the stages of exposure of the material, the integrated exercise phases and stages of evaluation. At the end of the activity it was found that there was an increase in the understanding of the participants regarding the concept of computer accounting with a value level of understanding that could be achieved was 80%. As for understanding the practice of preparing financial statements using an accounting program, participants can complete cases with a completion rate of 86.20% for the accurate program, and 93.10% for the spreadsheet. Furthermore, the improvement in teacher competency is expected to be transferred to students and reflected in the value of the Skills Competency Examination and the acceptance of graduates in the world of work.Keywords: Competence, accourate, spreadsheet, excel

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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

Location
Kota padang,

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