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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 182 Documents

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Analisis Potensi dan Kontribusi Pajak Hotel Terhadap Pendapatan Asli Daerah Pemerintah Kota Padang (Studi Kasus di Dinas Pengelolaan Keuangan Kota Padang) Ardiles Ardiles; Erly Mulyani
Wahana Riset Akuntansi Vol 2, No 1 (2014)
Publisher : Universitas Negeri Padang

The purpose of this study was for determining how the potential and contribution of the Hotel Tax Revenue for the Revenue receipts of Padang, and the influence of the potential and contribution to the Hotel Tax Revenue receipts of Padang. The research used descriptive method quantitative and quanlitative, the research sources by collecting data, presenting and explaining the data through the numbers. This result indicate that the Hotel Tax has huge potential and continues to increased from 2008 – 2014. This is evidenced by calculating the difference between realization and potential of the Hotel Tax revenues in 2008 is 31,28%, in 2009 is 47,13%, in 2010 is about 39.13%, in 2011 is 53,04 %, in 2012 is 52,82 %, in 2013 is 53,27 % and in 2014 is 52,24 %. This result showed the conclusion that the potential tax revenue Hotel in Padang did not reflect its true potential, therefore the Department of Revenue need to optimizing Hotel Tax receipts of Padang for local revenue to be increased. Keywords : Potential tax hotel, hotel tax retribution, original regional revenue

Pengaruh Struktur Kepemilikan Manajerial, Profitabilitas Dan Ukuran Perusahaan Terhadap Kinerja Intellectual Capital (Studi Empiris pada Perusahaan Perbankan di BEI Tahun 2012-2014) Diajeng Marta Ningsih; Fefri Indra Arza; Mayar Afriyenti
Wahana Riset Akuntansi Vol 5, No 1 (2017)
Publisher : Universitas Negeri Padang

This study examine the effect of managerial ownership, profitability, and firm size on the intellectual capital performance. The population is banking company listed on the Indonesian Stock Exchange (IDX) period of 2012-2014. The sample are 29 companies. The result indicate that managerial ownership has no effect on intellectual capital performance, profitability has positive effect on intellectual capital performance, and firm size has positive effect on intellectual capital performance.Keywords: Managerial Ownership, Profitability, Firm Size, Intellectual Capital Performance

Pengaruh Manajemen Laba Terhadap Fee Audit dengan Kebijakan Pembayaran Dividen Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan yang Terdaftar di BEI Tahun 2013-2016) Mutia Rahmi; Charoline Cheisviyanny
Wahana Riset Akuntansi Vol 6, No 2 (2018)
Publisher : Universitas Negeri Padang

This study aims to examine empirically the effect of earnings management which is moderated by dividend payout policy on audit fee. This research uses agency theory. The sample was selected by using purposive sampling method, and get go companies listed in BEI 2013-2016. This research found that earnings Management has no effect on Audit Fee, Dividend Payout Policy cannot modereted the effect of Earning Management on Audit Fee, Based on the results of this study the authors suggest that management will voluntary disclosure audit fees because it makes this research and previous research difficult to find data regarding the audit fees because that so many things must be explored about audit fees.Keywords: audit fee, earnings management, dividend payout policy

Pengaruh Informasi Laba, Kebijakan Dividen Dan Profitabilitas Terhadap Harga Saham Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Rhandhy Ichsan; Salma Taqwa
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

This study aims to examine the effect of earnings information as measured by earnings per share, dividend policy as measured by the dividend per share, and profitability as measured by return on equity to the stock price (cumulative abnormal returns) in listed companies on the Indonesia Stock Exchange (IDX). The population in this study is all companies listed on the Stock Exchange (IDX) in 2008 until 2010, while the sample is determined by the purposive sampling method to obtain a sample of 36 companies. Based on the results of multiple regression analysis with a significance level of 5%, the results of the study was concluded as follow: (1) earnings per share had a positive and significant effect on stock prices (2) the dividend per share had no effect on stock prices (3) return on equity did not affect the price shares in listed companies of the Indonesia Stock Exchange Keywords: earnings information, dividend policy, profitability, stock price

Pengaruh Corporate Governance dan Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Report: Studi Empiris pada Perusahaan yang Terdaftar di BEI tahun 2010-2014 Wanda Adila; Efrizal Syofyan
Wahana Riset Akuntansi Vol 4, No 2 (2016)
Publisher : Universitas Negeri Padang

This study aim to determine : (1) The effect of independent of board on the extent of sustainability report (2) The effect of audit committee on the extent of sustainability report (3) The effect of profitability on the extent of sustainability report (4) The effect of firm’s size on the extent of sustainability report. Population in this research are companies listed in Indonesian Stock Exchange (IDX) during 2012-2014.The sample is determined based on purposive sampling method, this totaling 15 companies.The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com and companies website. Analysis technique of data is linear regression. The resuls showed that: (1) The Independent of board does not significantly influence on the extent of sustainability report. (2) The audit committee does not significantly influence on the extent of sustainability report. (3) The profitability has significantly influence on the extent of sustainability report. (4) The firm’s size does not significantly influence on the extent of sustainability report. Keywords: independent board, audit committee, profitability, firm’s size, sustainability report

Pengaruh Kualitas Laba Dalam Memoderasi Hubungan Kepemilikan Kas dan Efisiensi Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Dina Kaltsum; Nurzi Sebrina
Wahana Riset Akuntansi Vol 7, No 1 (2019)
Publisher : Universitas Negeri Padang

This study aims to examine the effect of earnings quality in moderating the relationship of cash holdings and firms efficiency. This study is classified as causative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2016. By using purposive sampling method, there were 88 companies as the research’s sample. Firms Efficiency variable are measured by the DEA model, cash holdings variable are measured by cash ratio, and earnings quality variable are measure by accrual quality. The type of data used is secondary data obtained from www.idx.co.id and used is panel regression analysis. The results of this study indicate that cash holdings has a positive and significant effect on firms efficiency, but earnings quality is not able to strengthen or weaken the relationship between cash holdings and firms efficiency. Keywords: Cash holdings, earnings quality, firms Efficiency.

Pengaruh Budaya Organisasi Terhadap Kinerja Instansi Pemerintah Dengan Kapasitas Manajemen Kewirausahaan Sebagai Variabel Intervening Rizki Ramadentinata; Lili Anita
Wahana Riset Akuntansi Vol 1, No 1 (2013)
Publisher : Universitas Negeri Padang

This study aims to determine: 1) Effect of Organizational Culture on Performance of Local Government Agencies, 2) Effect of Entrepreneurial Management Capacity of the Local Government Performance, 3) Effect of Organizational Culture on Government Performance Management Capacity Region with Entrepreneurship as an intervening variable. Type of research is causative. The population in this study is SKPD in Padang. The total sample taking technique of sampling. Data analysis using path analysis. The results show that: (1) organizational culture have a significant positive impact on the performance of local government (2) Capacity entrepreneurial management had no significant negative effect on the performance of local government agencies. (3) organizational culture had no significant negative effect on the performance of local government through entrepreneurial management capacity Keywords: Organizational Culture, Local Government Performance and Capacity Management Entrepreneurship.

Pengaruh Tenur Audit, Reputasi KAPdan Komite Audit Terhadap KualitasLaba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2010-2013) Deri Permana
Wahana Riset Akuntansi Vol 3, No 2 (2015)
Publisher : Universitas Negeri Padang

This research is aimed to examine and find out empirical evidence of the audit tenure, KAP’s reputation and audit comitee on earnings quality. Sampled used in this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) during period 2010-2013. The data are collected using purposive sampling method. The analysis of this research employs multiple regression. Result show that audit tenure have significant effect on earnings quality, KAP’s reputation have not significant effect on earnings quality and audit comitee have not significant effect on earningsquality.Keyword : audit tenure, KAP reputation, audit comitee, earnings quality

Penggunaan Laporan Keuangan Untuk Melihat Gambaran Kemandirian Keuangan Daerah Kabupaten dan Kotamadya di Pulau Sumatera Halkadri Fitra
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

The purpose of this study is to determine the financial independence of regencies and cities on the island of Sumatra from 2012 to 2016. This type of research is classified as qualitative descriptive with data collection techniques used is the method of secondary data documentation of financial reports, budget realization reports in 120 regencies and 34 cities. The results showed that the financial independence of regencies and municipalities in the island of Sumatra is still in very low category with an average value of 8.63% with the pattern of central and local financial relationship is instructive. The regencies with the highest regional financial independence ratios in 2012 to 2016 are Karimun regency in Riau Islands Province while the city area is Medan City of North Sumatra Province from 2012 to 2013 and Batam City of Riau Islands Province from 2014 to 2016Keywords: city, regency, regional finance, independence ratio

Analisis Praktek Income Smoothing dan Faktor Penentunya Pada Perusahaan Indek LQ45 di Indonesia Abel Tasman; Yudi Suci Mulia
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

Income smoothing is a management strategy to reduce the level of earnings fluctuations to achieve the desired level of profit by shifting revenue and expenses among different reporting periods. Income smoothing could adversely affect the decision-making process of investment. Income smoothing was tested by using The Eckel Index (1981) to define the companies into smoothers category and non-smoothers category. Eckel index compares coefficient variation for change in net income with changes in net sales over a period. This study aims to determine the effect of independent variables that are firm value, company size, profitability, dividend payout ratio and financial leverage to the dependent variable that is income smoothing. This reserach uses logistic regression analysis. The population in this study is companies listed on the LQ45 Index in 2013-2017. The method used for sampling is purposive sampling with the sample size is 105. The result of this study shows that, simultaneously, independent variables significantly affect the dependent variable. Partially, company size and profitability have a negative significant effect on income smoothing, the dividend payout ratio has a positive significanteffect on income smoothing, while firm value and financial leverage have a negative no significant affect on income smoothingKeywords: firm value, company size, profitability, dividend payout ratio, financial leverage, income smoothing

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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

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