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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 Intellectual Capital Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di BEI serta Mendapatkan Penghargaan Best of The Best Companies Versi Majalah Forbes di Indonesia atas Laporan Keuangan 2015-2016) Karina Saraswati; Erinos NR
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

The aims of this study to determine how much the influence about intellectual capital (VACA, VAHU, STVA) on financial performance (ROA). The population in this study were go public companies that listed in the Stock Exchange and get the Best Of The Best Companies award by Forbes magazine in Indonesia for the 2015-2016 financial statements. The sampling technique in this study was conducted by purposive sampling technique. Based on the determined criteria obtained 36 samples from 79 existing populations. This study used multiple regression analysis to see the effect of several independent variables to the dependent variable. The results of the study conclude that the Value Added Capital Asset has no effect on ROA, Value Added Human Capital has a significant positive effect on ROA, and the last is Structural Capital Value Added has a significant positive effect on ROA.Keywords: Value Added Capital Asset, Value Added Human Capital, Structural Capital Value Added, ROA

PKM Upaya Peningkatan Pemahaman Guru-Guru Akuntansi Sekolah Menengah Kejuruan Terhadap Materi Akuntansi Desa Vita Fitria Sari; Dewi Febriyani; Mayar Afriyenti
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

Since the issuance of the 2013 revised curriculum in 2018 it has become a challenge for education including teachers. Teacher professionalism becomes a question in relation to the implementation of the 2013 revised 2018 curriculum. For Vocational High School teachers, for the content of vocational specialization in business and management, especially in accounting and financial institutions, there has been a change in the expertise competency section, one of the most stealing changes attention is the emergence of subjects "accounting practicum institutions / government agencies" which will be taught in class XI and XII. Government accounting is a field of accounting that has never been included in the Vocational High School curriculum, therefore accounting teachers at the Vocational High School are totally blind or unfamiliar with this field. Even though it is still in the same family with government accounting, village accounting has a different dimension to government accounting material, therefore efforts are needed to increase teacher understanding of village accounting materials. The subject "village accounting practicum" will be taught in the 2019/2020 school year for class XII. This study aims to look at teacher readiness and identify efforts that can be used in improving teacher understanding of village accounting. The results of this study indicate that the readiness of teachers in teaching subjects "village accounting practicum" is still limited even though these subjects will be taught in the 2019/2020 school year. Therefore capacity building and workshop can be used as an effort to increase the understanding of accounting teachers in village accounting materialsKeywords: capacity building, professionalism, village accounting, vocational teachers, workshop

Pengaruh Adverse Selection, Kontrol Monitoring, Dan Penalaran Moral Individu Terhadap Perilaku Eskalasi Komitmen Nayang Helmayunita
Wahana Riset Akuntansi Vol 3, No 1 (2015)
Publisher : Universitas Negeri Padang

This study aims to examine the effects of adverse selection in the escalation of commitment and the effectiveness of monitoring control and the moral reasoning managers in de-escalating of commitments. The research design was a 2x2 laboratory experiments, with students accounting State University of Padang as a proxy for the project manager. Each subject was presented one of four versions available cases randomly (random assignment). The statistical method is used to test the hypothesis is two-way ANOVA. The results showed that the conditions of adverse selection decision has no effect on project evaluation, monitoring controls have an influence on project evaluation decisions, and the interaction between adverse selection conditions and monitoring control not to cause differences in decision making managers in evaluating projects that are not profitable. In conditions of adverse selection, there is a difference in the decision-making managers who have a high level of moral reasoning with managers who have low level the moral in evaluating projects that are not profitable, and on the condition of adverse selection, there was no difference in manager’s with the a low level of moral reasoning who received monitoring control and did not get the monitoring control from the company in evaluating investment projects unprofitable. Keywords: escalation of commitment, monitoring control, adverse selection, moral reasoning.

Potret Pertanggung Jawaban dan Pelaporan dan Keuangan Nagari di Kabupaten Pasaman Barat Henri Agustin; Fefri Indra Arza; Erly Mulyani; Halkadri Fitra
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

This article is a follow up of community service activities conducted by the author team entitled "Improving Transparency of Nagari Financial Reports Through the Training of Preparation of Nagari Financial Reports in Pasaman Barat Regency". This article describes the portrait of accountability and nagari financial reporting in Pasaman Barat, especially after the enactment of Law No. 6 of 2014 on the village. The sample of this research is 14 nagari apparatus in Pasaman Barat district. The research data was obtained through the spreading of a closed questionnaire containing 10 items of questions ranging from (1) consistency, (2) timeliness, (3) completeness, and (4) transparency of accountability and reporting of APB Nagari in Pasaman Barat district. Research data then processed using descriptive statistics. The results of data processing show that (1) although all nagari in Pasaman Barat district have consistently submitted accountability report of realization of APBNagari annually to Regent, but similar consistency in delivering report of APBNagari realization of first and second semester can only be fulfilled by 71,43% nagari , (2) all nagari in West Pasaman district have attached reports of villagers' wealth reports, central and local government program reports that enter the nagari while reporting on realization of APBNagari and accountability report of APBNagari implementation to the Bupati, (3) although all nagari in districts West Pasaman has been able to deliver the report on the realization of APBN nagari second semester on time, but the timeliness in delivering the realization report of APBNagari first semester and accountability report of APBNagari implementation can only be fulfilled by 50% nagari, (4) 78,57% nagari in Pasaman Barat district which has published the use of the nagari budget on bulletin boards, mass media, and community radio.Keywords: reporting, responsibility, nagari budget, Pasaman Barat

AnalisisKinerja Keuangan Perusahaan Sektor Pertambangan yang Terdaftar di Jakarta Islamic Index dengan Menggunakan Economic Value Added Halkadri Fitra; Henri Agustin; Salma Taqwa; Erly Mulyani
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

This study aims to determine the financial performance of mining sector companies listed on the Jakarta Islamic Index based on EVA (Economic Value Added) analysis. The research conducted is a descriptive study with a quantitative approach using secondary data from 2014 to 2018 obtained from the Indonesia Stock Exchange and companies that are the object of research. The study population is all mining sector companies listed on the Jakarta Islamic Index while the sample uses a purposive sampling method with the sample taken is the mining sector companies listed on the Jakarta Islamic Index in the June-November 2019 period. Data analysis starts from the calculation of net operating profit after taxes, weighted average capital costs, invested capital, costs of capital and finally calculating EVA values from 2014 to 2018. The results show that the financial performance of mining companies listed on the Jakarta Islamic Index is well indicated by positive EVA values so it can be concluded that the management of the company has been able to provide added value to shareholders and investors.Keywords:Cost of Capital, EVA, Weighted Average Cost Of Capital

Pengaruh Book Tax Difference Terhadap Persistensi Laba dan Akrual (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2009-2012) Resha Nofrita; Nurzi Sebrina
Wahana Riset Akuntansi Vol 2, No 1 (2014)
Publisher : Universitas Negeri Padang

This research was aimed to examine and find out empirical evidence of the influence of book tax difference on earning persistence and accrual. Sample used in which cause by this research was manufacturing firm listed in Indonesian Stock Exchange (BEI) during period 2009-2012. Total sample was 46 companies and the data was collected using purposive sampling method. The analysis of this research was panel regression analysis. The result showed that 1) firm with large positive (negative) book tax difference have less earning persistence than small book tax difference, 2) firm with large positive (negative) book tax difference do not have less accrual persistence than small book tax difference Keywords : book tax difference, earning persistence, acrual

Pengaruh Earning Power, Kecakapan Manajerial, Dan Employess Stock Ownership Program Terhadap Manajemen Laba Riil: Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2010-2014 Nadia Mukhtar; Salma Taqwa
Wahana Riset Akuntansi Vol 4, No 2 (2016)
Publisher : Universitas Negeri Padang

This reseach is examine the effect of earning power, managerial ability, and employee stock ownership program on the real earnings management. Sampled used in this reseach are manufacturing companies listed in Indonesia Stock Exchange (IDX) period of 2010-2014. The method of analysis is using multiple regression model. The results indicate that: (1) earning power has a positive effect on real earnings management based on abnormal cash flow operating and abnormal discretionary expense but has no effect on real earnings management based on abnormal production expense. (2) managerial ability has negative effect and not significant on real earnings management based on abnormal cash flow operating, abnormal production expense and abnormal discretionery expense. (3) employee stock ownership program has no effect on real earnings management based on abnormal cash flow operating, abnormal production expense, and abnormal discretioneryexpense.Keywords : Earning Power, Managerial Ability, Employee Stock Ownership Program, Real Earnings Management

Pengaruh Listing Age dan Ownership Dispersion Terhadap Luas Pengungkapan Sukareka dengan Firm Size Sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2014-2016) Rahmi Oktriani; Fefri Indra Arza
Wahana Riset Akuntansi Vol 6, No 2 (2018)
Publisher : Universitas Negeri Padang

This study aims to determine the effect of listing age and ownership dispersion on voluntary disclosure with firm size as the moderating variable. The population of this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) year from 2014 to 2016. The sample of this study was determined by using a purposive sampling method, and that the total sample of 89 manufacturing companies. The source of data is secondary data. The data was gathered www.idx.com. The data analysis technique used is Moderated Regression Analysis. The results shows: (1) Listing age has not significant effect on voluntary disclosure, (2) Ownership dispersion has significant negative effect on the extent of voluntary disclosure, (3) Firm size is not able to strengthen the effect of listing age on the extent of voluntary disclosure and (4) Firm size is able to strengthen the effect of ownership dispersion on the extent of voluntary disclosure.Keywords: Voluntary Disclosure, Listing age, Ownership dispersion and Firm Size

Pengaruh Pengetahuan Dewan Tentang Anggaran Terhadap Pengawasan Keuangan Daerah Dengan Akuntabilitas Publik Sebagai Variabel Pemoderasi Trini Wulandari; Deviani Deviani
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

This research examines the influence of regional representative board knowledge to the regional finance control with public accountability as moderating variabel. Population in this research is Regional Representatives Board of Regency and City in West Sumatera province. Samples selection by purposive sampling participated by 297 respondents. The data collecting technique used in this research in by giving questionnaires to the Budget Section of the Regional Representatives Board of Regency and City in West Sumatera province. The analysis methode used in this research is moderated regression analysis. The result of this research concludes that the regional representatives board knowledged toward budget gives positives and significant effect to the regional financial control. While public accountability has no positive and significant effect to the relation between the board knowledged on budget and the regional financial control. Keywords: regional representative board, public accountability, regional finance, board knowledge

Pengaruh Struktur Modal Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur Salma Taqwa
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

This paper mainly studies the influence of capital structure on firm’s performance. The investigation has been performed on samples of 23 companies listed on the stock exchange Indonesia during the period 2011-2014. Performance measurements used in this study, are: the Return on Asset (ROA) and Return on Equity (ROE) as the dependent variable and Debt to Equity Ratio (DER) as an independent variable. The study also used ownership structure as a control variable. Using E-views to process data, it is obtained that firm’s performance is related to capital structure while the firm’s performance measured by ROE is not related to capital structure as measured by DER. On the other hand, there is no relation between control variable and firm’s performance measured by ROA and ROE. Keywords: firm’s performance, capital structure, ownership structure

Page 9 of 19 | Total Record : 182

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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

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