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Sany Dwita
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Departemen Akuntansi, FEB, Universitas Negeri Padang Jl. Prof. Dr. Hamka, Kampus UNP Air Tawar Padang Sumatra Barat - 25131
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Wahana Riset Akuntansi
Published by Universitas Negeri Padang
ISSN : 23384786     EISSN : 26560348     DOI : https://doi.org/10.24036/wra.v14.i1
Core Subject :
This journal publishes high-quality research articles from the accounting academics and practitioners in the fields of financial accounting and capital markets, management accounting, public sector accounting, auditing, taxation, accounting information systems, and accounting education. This journal was first published in April 2013. Since April 2018, this journal has been published in electronic format. The Wahana Riset Akuntansi Journal or WRA accepts research articles from accounting academics and practitioners. Research topics published in this journal include: 1. Financial Accounting and Capital Markets 2. Management Accounting 3. Public Sector Accounting 4. Auditing 5. Taxation 6. Accounting Information Systems 7. Accounting Education All articles published in this journal are written in Indonesian or English
Arjuna Subject : -
Articles 7 Documents
 1 
Pengaruh Keterlibatan ESG terhadap Nilai Perusahaan dengan Disparitas ESG sebagai Variabel Pemoderasi Ayu Astuti Cania; Sany Dwita
Wahana Riset Akuntansi Vol. 14 No. 1 (2026): WRA April 2026
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v14.i1.4

Abstract

Abstract Purpose – Penelitian ini dilakukan untuk melihat pengaruh keterlibatan ESG terhadap nilai perusahaan, serta peran moderasi disparitas ESG pada pengaruh keterlibatan ESG terhadap nilai perusahaan pada perusahaan sektor non-keuangan tahun 2021-2024. Design/methodology/approach – Sampel ditentukan menggunakan purposive sampling dan terdiri dari 71 perusahaan non-keuangan. Data yang digunakan adalah regresi data panel, dengan Eviews versi 13 sebagai alat analisis data. Penelitian ini menggunakan data sekunder yang bersumber dari annual report perusahaan dan Refinitiv Eikon. Findings – Hasil penelitian menunjukkan bahwa keterlibatan ESG tidak memiliki pengaruh terhadap nilai perusahaan. Disparitas ESG sebagai variabel pemoderasi tidak mampu memoderasi secara negatif atau memperlemah pengaruh keterlibatan ESG terhadap nilai perusahaan. Originality/value –  Penelitian ini mencoba mengisi celah dalam literatur dengan menguji peran disparitas ESG sebagai variabel pemoderasi dalam konteks Indonesia. Research limitations/implications – Rentang waktu penelitian relatif pendek dan hanya mencakup sektor non-keuangan, sehingga generalisasi hasil penelitian masih perlu diuji di sektor lain atau periode lebih panjang. Penelitian ini tidak memiliki pengukuran alternatif untuk menguji ketahanan model penelitian.
Audit Quality in Indonesia’s Plantation Sector: The Nexus of ESG and Firm Characteristics Alfian Misran; Dinda Aulia Nazwa; ⁠Fira Nafwa Shafitri; Nur Athiyya Garneta
Wahana Riset Akuntansi Vol. 14 No. 1 (2026): WRA April 2026
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v14.i1.6

Abstract

Purpose – This study examines the determinants of audit quality by integrating Environmental, Social, and Governance (ESG) performance and firm characteristics within a risk-based audit framework. It aims to assess whether ESG performance constitutes a meaningful risk signal in auditors decision-making relative to traditional financial and economic risk factors in a high-risk industry context. Design/methodology/approach – The empirical analysis focuses on plantation companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Audit quality is proxied by audit fees and the likelihood of appointing Big Four auditors. ESG performance is measured using a composite ESG score constructed through content analysis of annual and sustainability reports. Panel data regression and logistic regression models are employed, incorporating robust standard errors as well as industry and year fixed effects to control for unobserved heterogeneity. Findings – The results show that firm size is positively and significantly associated with both audit fees and the probability of engaging Big Four auditors, while leverage exhibits a negative and significant relationship with both audit quality proxies. In contrast, ESG performance, operational complexity, and profitability do not demonstrate statistically significant effects on audit quality. Originality/value – This study introduces a hierarchical risk perspective by demonstrating that financially binding risk factors dominate audit outcomes, while ESG performance currently functions as a weak contextual signal in audit pricing and auditor selection decisions in a high ESG-exposure industry in an emerging market. Research limitations/implications – The study is limited to a single industry focusing on firms operating in the plantation sector and covers a relatively short observation period from 2022 to 2024. Future research should examine additional industries, extend the observation window, and explore measures of ESG credibility, including third-party assurance. Article Type: Research paper
Pengaruh ESG Disclosure dan Sales Growth terhadap Return Saham: Peran Moderasi Ukuran Perusahaan Supri Yanto; Putri Irmala Sari
Wahana Riset Akuntansi Vol. 14 No. 1 (2026): WRA April 2026
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v14.i1.7

Abstract

Abstract Purpose – This research investigates how Environmental, Social, and Governance disclosures and sales expansion affect stock returns, and additionally, it scrutinizes the moderating effect of company size on these connections within Indonesia's capital market.   Design/methodology/approach – This study employs a quantitative methodology, specifically using moderated panel regression analysis. The research sample comprises non-financial corporations continuously listed on the Indonesia Stock Exchange between 2023 and 2025, which were chosen through purposive sampling. ESG disclosure is quantified via content analysis following GRI Standards, sales growth is determined by the annual percentage change in net sales, and firm size is represented by the natural logarithm of total assets. The data analysis process includes classical assumption diagnostics, procedures for selecting the appropriate panel model, and moderated regression incorporating interaction terms.   Findings – Results from empirical investigations show a notable positive correlation between ESG disclosure and stock returns, thereby reinforcing its status as a credible signal that mitigates information asymmetry and strengthens investor confidence. Sales growth similarly demonstrates a significant positive impact, reflecting the market's valuation of fundamental operational expansion. Furthermore, firm size significantly strengthens both relationships, supporting the resource-based view that larger firms' greater visibility, credibility, and resource capacity amplify the market's reception of ESG and growth signals.   Originality/value – This research contributes by simultaneously integrating sustainability disclosure, operational performance, and structural characteristics within a unified moderated framework, addressing a significant gap in the emerging market literature. It provides novel empirical evidence on the conditional effects of ESG disclosure in Indonesia, highlighting the contextual importance of firm scale.   Research limitations/implications – The findings are constrained by the three-year observation period, the use of self-constructed ESG disclosure metrics, and the exclusion of the financial sector. Future studies should extend the timeframe, employ independent ESG ratings, and explore additional moderating variables such as governance quality or institutional ownership to deepen the understanding of these dynamics.
Stock Prices and Financial Fundamentals in Indonesia’s Technology Sector during 2023–2024 Andre Felipe Wijaya; Imanuriea Annisa Putri Putri
Wahana Riset Akuntansi Vol. 14 No. 1 (2026): WRA April 2026
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v14.i1.8

Abstract

Purpose – This research seeks to examine the influence of net profit margin (NPM), earnings per share (EPS), and price to earnings ratio (PER) on Indonesian stock prices. Using the signaling theory framework, an increase in these three ratios is viewed as positive information that can reduce information asymmetry and build investor optimism regarding a company's fundamentals and growth prospects. Design/methodology/approach – The population of this study consists of 47 technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 observation period. This research sample was selected using a purposive sampling technique to ensure that only firms meeting the predetermined research criteria were included, thereby enhancing the relevance and reliability of the data analyzed. Findings – The results show that NPM, EPS, and PER have a positive and significant influence on stock price. Originality/value – Previous studies on the relationship between financial ratios and stock prices have produced inconsistent findings, particularly regarding EPS and PER. In addition, empirical evidence focusing specifically on Indonesia’s technology sector remains limited. This study addresses this gap by examining the influence of Net Profit Margin, Earnings Per Share, and Price to Earnings Ratio on stock prices of technology companies listed on the Indonesia Stock Exchange during the 2023–2024 period. Research limitations/implications – This study has several limitations. The analyst focuses only on technology firms listed on the Indonesia Stock Exchange, which restricts the generalizability of the result to other industries. Future studies may also consider including additional financial indicators or expanding the research scope to gain a more comprehensive view of stock price determinants in the technology sector. Article Type: Research paper
Analysis of the Implementation of Regional Government Credit Cards (KKPD) in Tangerang City Ni Made Sri Wardani; Faris Windiarti; Maulida Salmi Utie
Wahana Riset Akuntansi Vol. 14 No. 1 (2026): WRA April 2026
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v14.i1.11

Abstract

Purpose – This research analyzes the implementation of Regional Government Credit Cards (Kartu Kredit Pemerintah Daerah or KKPD) for revolving fund (uang persediaan) management in Tangerang City. The study aims to evaluate the extent to which KKPD enhances the effectiveness of local financial management. Design/methodology/approach – Employing a qualitative case study approach, data were collected from ten local government agencies under Tangerang City through interviews, observations, and document analysis.  Findings – Findings indicate that the use of KKPD remains relatively low. Most of activities still used the cash on hand for practical payment mechanism. These findings were due to the limited supporting infrastructure within the governmental procurement platform which allows for the use of KKPD.  Originality/value – This research used the UTAUT dimensions to analyze the implementation of KKPD in public sector institutions.  Research limitations/implications – The generalizability of this study for other local government in Indonesia should be taken very carefully considering the differences in local government characteristics.  Article Type: Research paper
Pengaruh Greenwashing Terhadap Nilai Perusahaan dengan Komisaris Independen Sebagai Variabel Moderasi Tesa Nurhazizah; Herlina Helmy
Wahana Riset Akuntansi Vol. 14 No. 1 (2026): WRA April 2026
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v14.i1.13

Abstract

Abstract Purpose – Penelitian ini bertujuan untuk mengkaji pengaruh greenwashing terhadap nilai perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Selain itu, penelitian ini juga menguji peran komisaris independen dalam memoderasi hubungan antara greenwashing dan nilai perusahaan..   Design/methodology/approach – Penelitian ini menggunakan data sekunder dari perusahaan yang terdaftar di BEI selama periode 2021–2024 dengan total 208 observasi penelitian yang dipilih menggunakan teknik purposive sampling. Greenwashing diukur menggunakan selisih antara skor pengungkapan ESG dan skor kinerja ESG, sementara nilai perusahaan diukur menggunakan Tobin’s Q. Analisis data dilakukan menggunakan metode regresi data panel.   Findings – Hasil penelitian menunjukkan bahwa greenwashing tidak berpengaruh signifikan terhadap nilai perusahaan. Selain itu, komisaris independen tidak terbukti mampu memoderasi hubungan antara greenwashing dan nilai perusahaan.   Originality/value –  Penelitian ini memberikan kontribusi pada literatur mengenai greenwashing dengan menguji hubungan antara greenwashing dan nilai perusahaan dalam konteks pasar negara berkembang, khususnya Indonesia, serta mengkaji peran mekanisme tata kelola perusahaan melalui komisaris independen dalam hubungan tersebut.   Research limitations/implications – Penelitian ini memiliki keterbatasan pada ketersediaan data ESG di Indonesia yang masih. Penelitian selanjutnya disarankan untuk menggunakan pendekatan pengukuran greenwashing yang lebih beragam serta mempertimbangkan mekanisme tata kelola perusahaan lainnya.
PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, LEVERAGE, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN Nafiatur Rohmah; Firdha Rahmiyanti; Nasrul Fahmi Zaki Fuadi
Wahana Riset Akuntansi Vol. 14 No. 1 (2026): WRA April 2026
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v14.i1.14

Abstract

Penelitian ini bertujuan untuk menguji pengaruh financial distress, profitabilitas, leverage, dan opini audit tahun sebelumnya terhadap opini audit going concern. Objek penelitian ini adalah perusahaan sektor barang konsumen non-primer yang terdaftar pada Indeks Saham Syariah Indonesia (ISSI) periode 2021–2023. Financial distress diukur menggunakan metode Altman Z-Score, profitabilitas diukur menggunakan Return on Assets (ROA), leverage diukur menggunakan Debt to Asset Ratio (DAR), dan opini audit tahun sebelumnya diproksikan menggunakan variabel dummy. Jenis penelitian ini adalah penelitian kuantitatif. Sampel yang digunakan dalam penelitian ini diperoleh dengan menggunakan teknik purposive sampling berdasarkan kriteria yang telah ditentukan sebelumnya, yaitu perusahaan yang terdaftar pada Indeks Saham Syariah Indonesia (ISSI). Dengan populasi sebanyak 63 perusahaan, diperoleh 53 perusahaan sebagai sampel penelitian. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan menggunakan program SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel financial distress dan opini audit tahun sebelumnya berpengaruh positif terhadap opini audit going concern. Sementara itu, profitabilitas menunjukkan pengaruh negatif terhadap opini audit going concern. Namun demikian, variabel leverage tidak berpengaruh terhadap opini audit going concern.  

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