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Jurnal Ilmiah Wahana Akuntansi
Published by Universitas Negeri Jakarta
ISSN : 19075642     EISSN : 23021810     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Wahana Akuntansi online edition with ISSN: 2302-1810 published by the Faculty of Economics, State University of Jakarta, Campus A, in Rawamangun Muka, East Jakarta 13220, Phone (021) 4721227, Fax (021) 4706285. Journal Wahana Akuntansi contains the results of research, conceptual ideas, study and application of theory, literature review, new book review in accounting. First published in 2006 by the Accounting Department. Published 2 times a year (July and December).
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Articles 128 Documents
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PENGARUH MANAJEMEN LABA DAN UKURAN PERUSAHAAN TERHADAP BIAYA MODAL EKUITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Lisa Kurnia; M. Yasser Arafat
Jurnal Ilmiah Wahana Akuntansi Vol 10 No 1 (2015): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

Lisa Kurnia, 2015. The influence of the earning management and firm size againts the cost of equity capital at the manufacturing companies listed on the Indonesia Stock Exchange 2010-2012 period. This research aimed to (1) find out the influence of the earning management againts the cost of equity capital (COEC) at the manufacturing companies listed on the Indonesian Stock Exchange 2010-2012 period, (2) find out the influence of companies size againts the cost of equity capital (COEC) at the manufacturing companies listed on the Indonesian Stock Exchange 2010-2012 period. The population in the research were manufacturing companies of consumption goods industry which listed Indonesian stock exchange 2010-2012. Sample selection technique used was purposive sampling method. The sample of this research consist of 81 manufacturing company . The method used was multiple linear regression analysis. Based on the t test result show that earnings management and company size significantly and negatively related to the cost of equity capital. Keywords: earnings management, company size, cost of equity capital
PENGARUH BIAYA OPERASIONAL DENGAN PENDAPATAN OPERASIONAL (BOPO) DAN DANA PIHAK KETIGA TERHADAP RETURN ON ASSET (ROA) PADA BANK PERKREDITAN RAKYAT Kevin Varianto Jorjoga; Yunika Murdayanti
Jurnal Ilmiah Wahana Akuntansi Vol 10 No 1 (2015): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

This research was intended to examine the effect of how great the performance of Bank Perkreditan Rakyat, which was measured by ROA during period 2009 to 2012. The independent variables used in this research were operating expense to operating revenue (BOPO) and Third Party Funds. While, its dependent variable was the Return on Asset (ROA) of Bank Perkreditan Rakyat. This research used secondary data that was obtained from the report of BPR in DKI Jakarta, which has been published through Bank Indonesia or Otoritas Jasa Keuangan in 2009 to 2013. The technique that was used to gather the sample was purposive sampling and there were 10 companies obtained with a total sample of 50 companies. The method used in this research was multiple linear regression analysis. The result of t-test showed that the first variable, BOPO, had a negative and significant effect to ROA of Bank Perkreditan Rakyat. The second variable, which was Dana Pihak Ketiga, also showed a negative and significant effect to ROA. Key Words : Return On Asset, operating Expense to Operating Revenue (BOPO), Third Party funds
PENGARUH INFLASI, LIKUIDITAS, VARIABILITAS LABATERHADAP BETA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010 - 2013 Nur Ridwan; Nuramalia Hasanah
Jurnal Ilmiah Wahana Akuntansi Vol 10 No 1 (2015): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

This study aimed to determine the influence of inflation,liquidity, andearnings variabilityon thestock beta. The dependent variable in this study isstock betaand the independent variables in this research areinflation, liquidity, andearnings variability. inflation is measured by consumer price index, liquidity is measured by divisioncurrent assetwith number of current liability, andearnings variabilityis measured with deviation standard from price earning ratio. This study took a sample of mining companies listed in Indonesia Stock Exchange during the years 2010-2013. The data obtained by purposive sampling techniques and using multiple regression analysis. Simultaneous hypothesis testing result show that inflation, liquidity, andearnings variability simultaneously affectthestock beta. The partial hypothesis test result show that earnings variability have a significant affect thestock betawhileinflation and liquidity don't affect significant thestock price. Keywords: inflation, liquidity, earnings variability, stock beta
The Influence of Corporate Governance Perception Index, Profit Management, and Industrial Type To Environmental Disclosure. Amanda Chrysanti; Diena Noviarini
Jurnal Ilmiah Wahana Akuntansi Vol 10 No 2 (2015): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

Thisresearchaims to empirically analyze the influence ofCorporate Governance Perception Index, earnings management,and industry type on environmental disclosure. Environmental Disclosure is the dependent variables in this research were measured by scoring technique based on GRI3.1 Guidelines. For the independent variables in this research, using Corporate Governance Perception Index were measured by CGPI index score, earnings management were measured by discretionary accruals, and industry type were measured bycategorial. This research uses secondary data which population are companies entered Corporate Governance Perception Index in 2009-2012. While the sampling method used was purposive sampling method which is overall 44 sample choose. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that Corporate Governance Perception Index has positively and significant influence to environmental disclosure. The other hand earnings management has no significant influence to environmental disclosure. The last one industry type has negatively and significant influence to environmental disclosure. Key Words: Corporate Governance Perception Index, Earnings Management, Industry Type, and Environmental Disclosure
The Influence of Board of Directors, Independent Board of Commissioners, Leverage, and Corporate Activities To Disclosure of Sustainability Report. Eria Nissa Awalia; Ratna Anggraini; Rida Prihatni
Jurnal Ilmiah Wahana Akuntansi Vol 10 No 2 (2015): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

This research was intended to examine the influences of board of directors, board of independent commissioner, leverage, and activity of company toward sustainability report disclosure. Sustainability Report Disclosure is the dependent variable sinthis research were measured by GRIG 3.1 Content Index and Checklists. For the independent variables in this research, using board of directors were measured by sum of directors meetings, board of in dependent commissioner were measured by proportion of independent commissioner, leverage were measured by debt to equity, activity of company were measured by total asset turnover. This research uses secondary data which is financial statement. and sustainability report from Indonesian Stock Exchange Listed Companies in 2010-2012. While the sampling method used was purposive sampling method which is overall 39 observations. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that board of directors, and leverage have no significant influence to sustainability report disclosure. The other hand activity of company has positive influence and significant to sustainability report disclosure. And Board of independent commissioner has negative influence and significant to sustainability reporting disclosure. KeyWords: Board of Directors, Board of Independent Commissioner, Leverage, Activity of Company, and Sustainability Report
The Effect of Tax Extensification, Taxpayer Compliance, and Tax Arrears Search To Acceptance of Personal Income Tax. Maria Levina
Jurnal Ilmiah Wahana Akuntansi Vol 10 No 2 (2015): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

The purpose of this research is to examine the influence of extensification of tax, assessable compliance, and disbursement of tax arrears on tax revenue of personal income. This research uses secondary data with observation in KPP Pratama Jakarta Duren Sawit in 2012-2014. While the research uses multiple regression method to test the hypothesis at 5% significance. From the analysis performed in this research, it can be concluded that extensification of tax and assessable compliance have significant influence to tax revenue of personal income. While disbursement of tax arrears has no significant influence to to tax revenue of personal income. Keywords: Tax, Extensification, Assessable Compliance, Disbursement of TaxArrears,Tax Revenue of Personal Income
The Influence of Earning Per Share and Proceed To Initial Return On Companies That Listed At Indonesian Stock Exchange That Make IPO of 2010-2013. Dea Arsika; Ati Sumiati
Jurnal Ilmiah Wahana Akuntansi Vol 10 No 2 (2015): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

The purpose of this research was to study the significant effect of Earning Per Share and Proceed to Initial Return on Listed Companies in Indonesia Stock Exchange in 2010-2013. The method used is quantitative descriptive survey method with a descriptive and statistical analysis and regression approach. This research using the secondary data obtained from the reference center Indonesia Stock Exchange in 2009-2012, Elektronik Bursa and IPOT Indonesia. Variable X as the independent variabel is Earning Per Share and Proceed. Meanwhile variable Y isInitial Return. The sampling technique was conducted by random sampling. The attainable population in this research were all companies listed on the Indonesia Stock Exchange conducting IPO in 2010-2013 and the sample used by the table Isaac and Michael is 78 companies. The multiple linier regression and resulted Ŷ = 0.296 – 0.001X1 – 8.550X2. The result of this research concluded that Earning Per Share has negative significant where Thitung of Earning Per Share is -2.782 greater than Ttabel amounted to -1.665 and Proceed has negative and significant effect on Proceed where Thitung is -2.402 and Ttabel amounted to -1.665. In Simultan, The Influence Between Earning Per Share and Proceed with Initial Return is significantly related. The ability of Earning Per Share and Proceed explain Initial Return is 37,5%.
The Influence of Management Accounting Information System, Strategy, and Innovation To Operational Performance of Manufacturing Company in Entering the Era of Free Trade. Harry Prabowo; Tresno Eka Jaya
Jurnal Ilmiah Wahana Akuntansi Vol 10 No 2 (2015): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

The purpose of this writing is to analyze the influence of the analysis of independent variables to the dependent variable. The research was conducted by using primary data in the form of statement of questionnaire about independent variable of management accounting information system, strategy, and innovation to dependent variable that is company operational performance. The number of samples used are 24 manufacturing companies in DKI Jakarta that can be reached by researchers, this sample determination using Gay theory. Analytical method used is multiple linear regression with classical assumption test which include normality test, multicolonierity test, and heterokedastisity test. Writing results show that management accounting information system variables have an influence on the company's operational performance, the strategy has an influence on the company's operational performance and innovation has an influence on the operational performance of the company.
The Influence of Corporate Social Responsibility, Profit Persistence, and Capital Structure To Earnings Response Coefficient. Abdur Rahman Dalimunthe
Jurnal Ilmiah Wahana Akuntansi Vol 11 No 1 (2016): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

This study aims to examine the factors that influence the Earnings Response Coefficient on state-owned companies go public listed in Indonesia Stock Exchange. These factors are the corporate social responbility, earnings persistence, and capital structure.The study‟s population is a go-public SOEs company which is listed in Indonesia Stock Exchange within 2008-2011 period. The research sample using purposive sampling. Number of companies studied were 14 (fourteen) as samples and were taken by using purposive sampling method on state-owned companies went public within 2008-2011 period in Indonesia Stock Exchange, bringing the total observations in this research were 56 observations. Methods of data analysis use multiple linear regression analysis. Hypothesis tests using the t test and F test. These results indicate that corporate social responbility, earnings persistence, and capital structure affect the earnings response coefficient simultaneously at the state-owned company publicly traded on the Indonesia Stock Exchange listed period 2008-2011. Only the persistence of earnings are not significantly influence the earnings response coefficient. However, corporate social capital structure responbility and significant negative effect on earnings response coefficient. Keywords: corporate social responsibility, the persistence of earnings, capital structure, earnings response coefficient
The Relationship Between Perceptions of Taxation Sanctions and Tax Compliance of PBB Taxpayer in Kelurahan Duri Pulo. Dwi Asri Julianita; Ati Sumiati
Jurnal Ilmiah Wahana Akuntansi Vol 11 No 1 (2016): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

This research was aimed to obtain valid and reliable data about The Relationship Between The Perception of the Tax Penalty and Tax Compliance on Taxpayer Land and Building Tax at Duri Pulo Villages Jakarta. This research was conducted by survey method with correlational approach. This research was conducted on February to December 2014. The population in this research were all taxpayer. Affordable population in this research were taxpayer land and building tax, amount to 71 persons. Total of samples used were 58 persons research. Sampling technique used simple random sampling. The result from this study partial and simultaneous testing of consciousness there significantly influence to tax penalty and Tax Compliance on Taxpayer Land and Building Tax. Keywords: Tax Penalty, Tax Compliance

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