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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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Pengaruh Corporate Governance, Ukuran Perusahaan, Kompensasi Rugi Fiskal dan Struktur Kepemilikan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI) Gusti Maya Sari
Wahana Riset Akuntansi Vol 2, No 2 (2014)
Publisher : Universitas Negeri Padang

Tax avoidance is the company's arrangements to minimize or eliminate the tax burden of the tax due consideration. This study aims to test and provide empirical evidence of the influence of corporate governance, firm size, fiscal lost compensation and institutional ownership to tax avoidance. The population in this study is the Registered Manufacturing companies in Indonesia Stock Exchange in 2008 until 2012 . Election samples by purposive sampling method. The data used in this research is a secondary data obtained from www.idx.co.id. Data collection techniques with engineering documentation. Data were analyzed using panel regresion analysis with eviews 6.The results show that independent komisaries as measured by number of independent commisioner has a significant negative effect on tax avoidance. Audit commiitee as measured by the dummy has no significant effect on Tax avoidance. Firm size as measured by the log total asset has significant positive effect on tax avoidance. Fiscal lost compensation as measured by the dummy has no signifikan effect on tax avoidance, and ownership structure as mesuared by the pecentage of institutional ownership has no signifikan effect on tax avoidance. Future research should add other variables that affect tax avoidance companies including profitability, leverage, and the audit qualityKeywords: Tax avoidance, corporate governance ,firm size, fiscal lost compensation, and ownership structure

Analisis Pemahaman Aparatur Nagari Tentang Pajak Penghasilan (PPH) Dan Pajak Pertambahan Nilai (PPN): Studi Deskriptif pada Kabupaten Pasaman Barat Mayar Afriyenti; Charoline Cheisviyanny; Herlina Helmy
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

Law No. 6 Year 2014 about Desa (District) states that districts are given a great opportunity to manage their own governances as well as the implementation of development to improve the welfare and quality of life of district communities. Therefore, the district government should be able to apply the principle of accountability in its governance, where all the end of district governance activities must be accountable to the district community in accordance with the provisions. District Finance Management is regulated in the Peraturan Menteri Dalam Negeri (Minister of Home Affairs Regulation) No. 113 Year 2014. One of the obligations of the District is to collect and deposit collected tax to the state. Since it is still relatively a new regulation, then the treasurers’ understanding of the tax obligations is still uneven, such as Income Tax and Value Added Tax (VAT), so the treasurers need to be trained. The training activity was held for two days at the Office of the Badan Pengelolaan Keuangan Daerah (Regional Financial Management Agency) of Pasaman Barat Regency. The participants are the treasurer and staff of 19 nagari with 25 participants. At the end of training, participants were given a quizionnaire with 25 questions about tax. The result showed that there were 20 participants whose level of understanding has reached more than 50%, or it can be concluded also that 80% of participants have gained increased understanding and knowledge about Income tax and Value Added Tax (VAT).Keywords: : treasurer, income tax, value added tax

The Interaction Between Corporate Social Responsibility and Earnings Management Using Board Characteristics as Moderating Variable Fiola Finomia Honesty
Wahana Riset Akuntansi Vol 7, No 1 (2019)
Publisher : Universitas Negeri Padang

This study aims to examine the moderating effect of the characteristics of the board of commissioners on the relationship between corporate social responsibility disclosure and earnings management. The research sample consisted of 30 manufacturing companies listed on the Indonesia Stock Exchange during the period 2010-2015. The results obtained show a significant effect of corporate social responsibility on earnings management. In addition, the characteristics of the board of commissioners such as the board of commissioner's educational background and the frequency of board of commissioners meetings strengthen the relationship between corporate social responsibility and earnings management Keywords: corporate social responsibility, corporate governance mechanisms, earnings management, characteristics of the board of commissioners

Apakah Terdapat Perbedaan Tingkat Kepatuhan Antara Klien Konsultan Pajak Dengan Bukan Klien? Charoline Cheisviyanny; Herlina Helmy
Wahana Riset Akuntansi Vol 2, No 1 (2014)
Publisher : Universitas Negeri Padang

This study examines the differences of tax compliance and its influent factors between tax consultant’s clients and self-assessment tax payers. The population of this research was all corporate tax payers listed in Padang Primary Tax Office. Sample was chosen by using purposive sampling method, Hair teory (2006:12) and convenience sampling method, so the respondents were 374 tax payers which consisted of 219 tax consultants clients and 155 self-assessment tax payers. Data was collected by using quisionaires. Data analysis technique used was independent sample t-test. The result indicated that there was a significant difference about complaince and its influent factors (tax knowledge, counseling perception, and quality service perception-except tax audit perception) between tax consultants clients and self-assessment tax payers. There was no significant difference about tax audit perception between tax consultant’s clients and self-assessment payers. This research also found that tax consultant’s clients had higher point in all factors compared to self-assessment tax payers. Based on the result, we concluded that some tax payers preferred using tax consultants because of psychologic factors such of worry or fear. So, if tax authorities want to improve the tax compliance, they have to build a good synergy with tax consultants. Keywords : tax consultant, compliance, tax knowledge, counseling, quality service, tax audit.

Pengaruh Information Technology Relatedness dan Sistem Pengendalian Manajemen Terhadap Kinerja Perusahaan Luthvan Putra; Henri Agustin
Wahana Riset Akuntansi Vol 4, No 2 (2016)
Publisher : Universitas Negeri Padang

This research is aimed to examine and find out empirical evidence of the information technology relatedness and management control systems on company performance. The data are collected using total sampling method.The analysis of this research employs multiple regression. The sample in this study are all banking branch office in the city of Padang by the number of samples analyzed a total of 18 samples of the 25 samples studied. Research disseminated through questionnaires. Result show that Information Technology Relatedness have not significant effect on company performance and management control systems have significant effect on company Performance.Keyword: information technology relatedness, management control system, company performance..

Pengaruh Retaliation dan Gender Terhadap Niat Melakukan Whistle Blowing Bagus Saputra; Sany Dwita
Wahana Riset Akuntansi Vol 6, No 2 (2018)
Publisher : Universitas Negeri Padang

This study aims to empirically examines the influence of retaliation on whistleblowing intentions, the influence of gender on whistleblowing intention, and the influence of retaliation and gender interaction on whistleblowing intention. This study used a quasi-experimentation design. The data of this study were collected by a survey questionnaires administered on 122 accounting students from a university in Padang, the capital of West Sumatra. The data were analyzed using ANOVA. The results of this study show that retaliation, and gender as well as the interaction of retaliation and gender influences individual’s whistle-blowing intention. The results have implications on the emphasis of promoting whistle-blowing among employees in public sector organizations. Keywords: retaliation, gender, and whistleblowing

Pengaruh Asimetri Informasi, Kualitas Audit, Dan Struktur Kepemilikan Terhadap Manajemen Laba Arri Wiryadi; Nurzi Sebrina
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

The objectives of the research are to find out empirical evidence of the effect of information assymetry, audit quality, managerial ownership and institutional ownership on earnings management. Information assymetry, were measured by bid-ask spreads and audit quality, were measured by dummy variable of big-four audit firm. Managerial ownership, were measured by managerial ownership percentage, and institutional ownership, were measured by institutional ownership percentage. The target population was listed companies in the manufacturing sector at the Indonesia Stock Exchange. The sample determined based on purposive sampling methods. There were 36 companies meeting the criteria. Data analysis was carried out in term time series-cross section covering financial report during 2007 and 2010. The research hypotheses were tested using multiple regression analysis. The result of this research show that: (1) information assymetry, had no influence on earnings management, (2) audit quality, had no influence on earnings management, (3) managerial ownership, had no influence on earnings management, and (4) institutional ownership, had no influence on earnings management. Keywords: Earnings Management, Information Assymetry, Audit Quality, Managerial Ownership, Institusional Ownership.

Pengaruh Komponen Akrual dan Komponen Arus Kas Terhadap Return Saham Dalam Perspektif Persistensi dan Anomali: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2014 Fitria Maiza; Erly Mulyani
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

This study examine the effect of the accrual component and cash flows component on stock returns in persistence and anomaliesperspective. The population is manufactury company listed on the Indonesia Stock Exchange (IDX)period of 2010-2014. The sample are 88 companies. The results indicate that: (1) persistence component accrual was lower than the persistence of the cash flow components, (2) no finding anomalies accrual in the form overprice to accrual components and underprice to cash flowcomponents, (3) future stock return are positively related to accruals in current earnings, and (4) future stockreturn are negatively relatedto cash flows in current earnings.No accrual anomaly means that investors are not misled by earnings information from accrual components and cash flow components. It means, investor has given the right value to accrual components and cash flow components when making decision. Keywords: return stock, accrual component, cash flow component, persistence, accrual anomaly

Pengaruh Beban Kerja, Pengalaman, dan Skeptisme Profesional Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Empiris pada BPK RI Perwakilan Propinsi Sumatera Barat) Yulia Eka Sari; Nayang Helmayunita
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

This research aims to find new evidence about the factors that effect the workload,experience and professional skepticism to fraud detection ability of auditor. Respondents in this research is the auditor’s who work at Badan Pemeriksa Keuangan (BPK) Padang Province Representation. Collecting data of thid study using a questionnaires submitted to 42 auditors. From questionnaires distributed 36 questionnaires (85,71%) were completed and can be processed. The data of this study using primary data directly through a questionnaires and analyzed using SPSS version 22 for windows. The data were analyzed to test the hypothesis using multiple linear regression analysis approach Then, the research using multiple regression method found that only workload having a negative on the fraud detection ability of auditor. While, experience, and professional skepticism having a positive effect on the fraud detection ability of auditor.Keywords: workload, experience, professional skepticism, and fraud detection ability of auditors

Pengaruh Faktor-Faktor Individual Dan Budaya Etis Organisasi Terhadap Perilaku Etis Mahasiswa Akuntansi (Studi Empiris Pada Mahasiswa Akuntansi di Perguruan Tinggi Kota Padang) Fivi wulandari
Wahana Riset Akuntansi Vol 3, No 1 (2015)
Publisher : Universitas Negeri Padang

This study aims to obtain empirical evidence about the extent of the influence individual factors (emotional intelligence, spiritual intelligence, locus of control (LoC), equity sensitivity) and organizational ethical culture to the ethical attitude of accounting students in Padang city. This research study classified the causative. Population of this research are accounting students in Padang city Samples are selectedbased on purposive sampling method. There are 287 accounting students from 4 colleges in Padang city participated in this research. Methods ofdata collectionused questionnaire. Statistical analysis used multiple regression. The result of this study indicate (1)emotional intelligence has positive and significant on the ethical attitude of accounting students (2) spiritual intelligence has positive and significant on the ethical attitude of accounting students (3) locus of control has positive and significant on the ethical attitude of accounting students (4) equity sensitivity has positive and significant on the ethical attitude of accounting students (5) organizational ethical culture has positive and significant on the ethical attitude of accounting students. Keywords: Emotional Intelligence, Spiritual Intelligence, Locus of control, Equity Sensitivity, Organizational ethical culture, ethics.

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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

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