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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).
Arjuna Subject : -
Articles 128 Documents
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Health Analysis of Bank Mandiri and Bank BCA with RGEC Method 2010-2014. Dwi Rahayu; Suhendro Suhendro
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 determine the health level of Bank Mandiri and Bank BCA method RGEC 2010-2014. Descriptive research with quantitative approach. This study assesses the risk profile factors through NPL ratio and LDR, GCG factor, earnings factor through ROA, ROE, NIM and ROA, and the factor of capital through the CAR. Results of the study factors the Bank's risk profile has an average NPL of 2.1%, and the average LDR of 69.56%, while the value of BCA Bank NPL 0.51%, and 67.21% of its value LDR. Factors overall GCG shows the bank is able to meet the eleven aspects of GCG with the average received the title very well. Assessment assessed earnings of ROA, ROE, NIM and ROA Bank BCA has a better rating than the bank. Capital factor assessed with the CAR ratio of Bank Mandiri has an average of 18,06%, while 17,19% of BCA Bank. Thus, if judged by the factor capital, the bank has better performance than the BCA. Keywords: Health of Banks, RGEC
The Effect of Environmental Performance and Composition of Commissioners Board On Environmental Disclosure. Muhammad Ahada; Unggul Purwohendi; Yunika Murdayanti
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 influence of Environmental Performance and Board Composition on Environmental Disclosure. This study used two independent variables and the dependent variable, Environmental Performance and Board Composition as independent variables, and Environmental Disclosure as the dependent variable. Environmental Performance is measured by using level of PROPER, Board Composition is calculated by proportion of independen commisioner, and Environmental Disclosure is measured by using environmental disclosure GRI G3. This study using secondary data, by using PROPER report and the annual report and also sustainability report that including the environmental information. Samples of this study consist of 24 company who join in PROPER and listed in Bursa Efek Indonesia during the period of 2011-2013.The data obtained by purposive sampling technique and using regression analysis method. Result from the model shows that: 1) Environmental Performance have a significant influence to Environmental Disclosure; 2) Board Composition have no significant influence to Environmental Disclosure 3) Simultaneus test, show that Environmental Performance and Board Composition have a significant influence to Environmental Disclosure. Keywords: Environmental Performance, Board of Commisioners Composition, Environmental Disclosure
The Influence of Corporate Governance Mechanism and Age of Company To Time Compliance of Financial Reporting (Empirical Study on Mining Sector Companies That Listed on Indonesia Stock Exchange in 2010-2012). Randi Hermawan Bulo; M. Yasser Arafat; Ratna Anggraini
Jurnal Ilmiah Wahana Akuntansi Vol 11 No 1 (2016): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

The objective of study examines the influence of mechanism corporate governance consist of managerial ownership and institutional ownership, and then age of company on timeliness of corporate financial reporting. This research represents the empirical test which used purposive sampling techniques in data collection. Data were collected using a secondary data of 28 from mining company listed in Indonesian Stock Exchange 2010-2012. Data analysis uses multiple regression with the program SPSS 16.00 version for windows. Results of hypothesis examination indicate there is influence between institutional ownership and age of company on Timeliness of Corporate Financial Reporting, and there is no influence between Managerial ownership on Timeliness of Corporate Financial Reporting. Keywords: Timeliness, Managerial Ownership, Institutional Ownership, Age of Company
The Influence of External User Interdependence of Financial Statements, Possibility of Clients Facing Financial Difficulties, and Auditor Evaluation of Management Integrity To Acceptable Audit Risk. Andini Sih Afsari Utami; Choirul Anwar; Susi Indriyani
Jurnal Ilmiah Wahana Akuntansi Vol 11 No 2 (2016): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

The purpose of this research is to analyze. Analyses the influence of external users reliance on financial statements, likelihood of financial difficulties and management integrity toward acceptable audit risk were performed with 10 public accountant office who had listed from Direktorat IAPI 2013. The sample used the “Gay” theory. The analyzed method in this research uses multiple linear. The result shown that performing external users reliance on financial statements significantly influences toward acceptable audit risk, likelihood of financial difficulties significantly influences toward acceptable audit risk, and management integrity significantly influences toward acceptable audit risk. Keywords: External Users, financial Difficulties, Management Integrity, Acceptable Audit Risk
Analyzing Influential Factors Against Timeliness of Financial Reporting (Empirical Study of Automation and Components and Telecommunication Companies Listed on Indonesia Stock Exchange). Joko Suryanto; Indra Pahala
Jurnal Ilmiah Wahana Akuntansi Vol 11 No 2 (2016): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

This research aims to examine the effect of the relationship between firm size, profitability, solvency, public ownership, and the audit opinion on the timeliness of financial reporting. The dependent variable in the form of timekeeping company deliver the financial statements to the Stock Exchange. Meanwhile for the independent variables such as firm size measured by total asets of the company, profitability is measured by profit margin ratio, solvency measured by debt-to-equity ratio, public ownership is measured by the percentage of the number of shares owned by the community, and the audit opinion is measured with an unqualified opinion and otherwise unqualified. This study uses secondary data with population automotive companies and telecommunications components and annual financial statements issued on the Stock Exchange in the period 2010-2012. From the analysis conducted in this study it can be concluded that the size of the company significantly influence the timeliness of financial reporting. While profitability, solvency, public ownership, and the audit opinion does not affect the timeliness of financial reporting. Keywords: Company Size, Profitability, Solvency, Public Shareholding, Opinion Audit and Financial Reporting Timeliness.
The Influence of Accounting Conservatism and Economic Value Added on Corporate Equity Assessment. Fitri Novalia; Marsellisa Nindito
Jurnal Ilmiah Wahana Akuntansi Vol 11 No 2 (2016): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.636 KB) | DOI: 10.21009/10.21.009/wahana.011/2.1

Abstract

This research was intended to examine the influences of Accounting Conservatism and Economic Value Added toward Equity Valuation on manufacturing companies listed in Indonesia Stock Exchange. The independent variables used in this research were Accounting Conservatism and Economic Value Added. This research used secondary data that was obtained from the Indonesia Stock Exchange official website, which has been published in 2011 until 2013. The technique that was used to gather the sample was purposive sampling and there were 18 companies. Which all sample (N) in three years was 54 samples. Those 54 samples would analyse further in this research. The method used in this research was multiple linear regression analysis. The result of t-test showed that the first variable, accounting conservatism, had a negative and significant effect to equity valuation. The second variable, which was Economic Value Added, showed a positive and significant effect to equity valuation. The result of f-test accounting conservatism and Economic Value Added showed that both of them give simultaneously and significant effect to equity valuation. Key Words: Equity Valuation, Price Book Value, Accounting Conservatism, and Economic Value Added
The Effect of CAR and Non Performing Loan (NPL) On Conventional Commercial Bank Financial Performance for 2013-2015 Period. Ati Sumiati; Ekky Karmila
Jurnal Ilmiah Wahana Akuntansi Vol 11 No 2 (2016): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh CAR(CAR) dan Non-Performing Loan (NPL) terhadap Kinerja Keuangan Bank Umum Konvensional Periode 2013 – 2015. Penelitian ini menggunakan teknik non-probability sampling dan metode purposive sampling. Pengumpulan data menggunakan data sekunder, yaitu dengan mengambil data dari laporan tahunan masing-masing website bank umum konvensional. Populasi terjangkau dalam penelitian ini adalah Bank Umum Konvensional yang berjumlah 43 bank dengan sampel 39 bank. Teknik analisis data yang digunakan adalah uji normalitas, uji asumsi klasik, dan uji hipotesis. Berdasarkan hasil analisis data diketahui bahwa ada pengaruh positif antara CAR(CAR) dengan Kinerja Keuangan, sedangkannon-performing loan berpengaruh negatif terhadap Kinerja Keuangan. Secara simultan terdapat pengaruh antara CARdan Non-Performing Loan terhadap Kinerja Keuangan. Kata Kunci: Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Kinerja Keuang
The Influence of Return On Asset, Financial Leverage, and Company Size To Underpricing at Companies That Make Initial Public Offering (IPO) at Indonesia Stock Exchange. Putu Widhiastina; Rida Prihatni
Jurnal Ilmiah Wahana Akuntansi Vol 11 No 2 (2016): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

This study aimed to determine the influence of The Influence of return on asset, financial leverage, and size of company on underpricing. Underpricing is measured by division the difference between clossing prices and offering price with offering price, return on asset is measured by division net profit with total asset, financial leverage is measured by division total debt with total equity and size of company is mesured with total sales in annual report company. This study took a sample of initial public offering company 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 return on asset, financial leverage and company size simultaneously affect the underpricing. The partial hypothesis test result show that retun on asset, financial leverage and company size have a significant affect the underpricing. Keywords: Return On Assets, Financial Leverage, Company Size, Underpricing
The influence of debt policy on firm value with firm size as a moderating variable. I Pande Putu Suwisnaya; Komang Ayu Krisnadewi
Jurnal Ilmiah Wahana Akuntansi Vol 12 No 1 (2017): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (812.883 KB) | DOI: 10.21009/wahana.12.011

Abstract

The purpose of this study is to provide empirical evidence about the effect of debt policy on the company’s value where the size of the company as a moderating variable. This study was performed on companies listed in Indonesia Stock Exchange in 2012-2015. The total sample of 88 companies with a total number of observations as much as 352 observations. The analysis technique used is the moderated regression analysis (MRA). The company's value in this study is proxied by the price book value (PBV), while the debt policy is proxied by debt to equity ratio (DER), and the size of the company is proxied by the natural logarithm of total assets. Based on the analysis found that the debt policy significant positive effect on the value of the company, which weakens the relationship between the size of the company's debt policy on the value of the company.
The influence of profitability, firm size, productivity and reputation of the auditor on the rating of Sukuk. Galih Estu Pranoto; Ratna Anggraini; Erika Takidah
Jurnal Ilmiah Wahana Akuntansi Vol 12 No 1 (2017): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.827 KB) | DOI: 10.21009/wahana.12.012

Abstract

The purpose of this research is to find out the effect between the profitability, firm size, productivity, and auditor reputation toward rating sukuk. Rating sukuk is the dependent variables in this research were measured by scoring technique based on Pefindo’s rating. For the independent variables in this research, using profitability were measured by return of equity ratio, firm size were measured by natural logarithm of total asset, productivity were measured by comparison sales with employees, auditor reputation using dummy method. This research using secondary data which is non bank companies from Indonesian Stock Exchange Listed Company and rated by Pefindo in 2009-2013. While the sampling method used was purposive method which is overall 35 sample choose. This research uses logistic ordinal regression to test the hypothesis with SPSS computer program. The research result show that produktivity and auditor reputation partially have a significant negative influence toward rating sukuk, while profitability and firm size have no significant influence toward rating sukuk.

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