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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 157 Documents

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Pendekatan Technology Acceptance Model Dalam Kesuksesan Implementasi Sistem Informasi Manajamen Daerah Fuad Budiman; Fefri Indra Arza
Wahana Riset Akuntansi Vol 1, No 1 (2013)
Publisher : Universitas Negeri Padang

This study aims to examine the effect technology acceptance model toward the successful implementation of applications SIMDA. The research was conducted in SKPD Pasaman. Data were collected by distributing questionnaires to the respondents directly concerned. The data analysis technique used is structural equation model (SEM). The findings showed: 1) perceived ease of use have significant positive impact on perceptions of usefulness SIMDA applications, 2) Perceived ease of use significantly positive attitude SIMDA application usage, 3) perception of a significant positive benefit to the use of the Application SIMDA attitude, 4) Perception benefit effect significant positive impact on the behavior to continue using SIMDA Applications, 5) significant positive attitude toward the use of behavior to keep using the application SIMDA, 6) behavior to continue to use a significant positive impact on the successful implementation of applications SIMDA. Suggestions in this study include: 1) Subsequent research is expected to dig more in-depth information about the implementation of new information sitem, 2) expected future studies could take a sample of the population and of the county or city other than Pasaman. Keywords: Technology Acceptance Model, SIMDA, persepsian

Analisis Perbedaan Tingkat Konservatisme Akuntansi Sebelum dan Sesudah Konvergensi IFRS (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2008-2009 dan 2012-2013) Lidia Marselina; Nurzi Sebrina
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

This study aimed to analyze the differences of accounting conservatism before and after the convergence of IFRS. This research was a comparative research that aims to compare the presence of one or more variables at two or more different samples or more than one. This study used secondary data obtained from the site www.idx.co.id. The population in this research manufacturing companies listed on the Indonesian Stock Exchange (IDX) during the years 2008-2009 and 2012-2013 as many as 174 companies. This study used purposive sampling technique and obtain 59 manufacturing companies. The data in this study were tested using the Kolmogorov Smirnov normality and hypothesis testing using the Wilcoxon Signed Rank Test. This study used two methods of measurement that the accrual and changes in operating income. The results of the two methods showed that there is no difference of accounting conservatism before and after the convergence of IFRS. Keywords:accountingconservatism,IFRS convergence

Pengaruh Karakteristik Perusahaan, Kinerja Perusahaan, dan Diversitas Dewan Komisaris Terhadap Pengungkapan Modal Intelektual (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016) Riri Yenita; Efrizal Syofyan
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

This research aims to examine the effect of firm characteristic, firm performance, the board of commissioners diversity on Intellectual capital disclosure. Characteristics of the company in this study consist of firm size, firm age, and leverage, and the board of commissioners diversity in this study consist of the commissioner of foreign and the commissioner of independent. The research used agency theory, stakeholder theory and, signaling theory. The sampling method used nonprobability sampling with the purposive sampling technique. This research consists of 61 sample manufacturing companies listed on the Indonesia Stock Exchange at the year 2014-2016. The analysis method has been carried out by using multiple regression. The result showed firm size and the commissioner of foreign have a significant positive effect on intellectual capital disclosure, firm age, leverage, firm performance, and the commissioner of independent had no effect on intellectual capital disclosure.Keywords: Intellectual capital disclousure, firm characteristic, firm performance, board of commissioners diversity.

Studi Kebutuhan Informasi Pengguna Laporan Keuangan Pemerintah Kota Padang (Studi Empiris pada DPRD dan SKPD Kota Padang) Siswita Novia; Fefri Indra Arza; Henri Agustin
Wahana Riset Akuntansi Vol 3, No 1 (2015)
Publisher : Universitas Negeri Padang

The aim of this research is to identify the user information needs of the governmental financial reports. The population on this research were DPRD and SKPD at Padang City. The selection of the sample with total sampling method, with 87 respondents. Primary data were used in this research, collected with a direct survey using questionnaire that sent to Parlement Member and head of the finance department and finance department staff at every selected SKPD in the region of Padang. Descriptive analysis are used as analysis method and t test with using Statistical Package For Social Science (SPSS) as the tools. The research prove that there’s no difference between financial Report that needs by DPRD and SKPD on Governmental Finacial Report. Also there’s no difference between the compliance of rules information that needs by DPRD and SKPD on Governmental Financial Report. Meanwhile there are difference between performance information thet needs by DPRD and SKPD on Governmental Financial Report, Performance information more need by DPRD and SKPD. And the last there’s no difference between planning and budgeting information that needs by DPRD and SKPD on Governmental Financial Report. Keywords: information needs, govermental financial report, financial information

Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja Dan Lingkungan Keluarga Terhadap Minat Menjadi Akuntan Publik: Studi Empiris Mahasiswa S1 Akuntansi Universitas Negeri Dan Swasta Kota Padang Sarli Siska Harianti; Salma Taqwa
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

This research aims to obtain empirical evidence about the extent of the influence of : (1) financial reward to the interest became public accountant (2) Job Market Consideration to the interest became public accountant (3) Family Environment to the interest became public accountant. This research is classified research causative associative. The population in this research is a student majoring in accounting S1 at public and private universities of Padang. Samples used as many as 164 people by using purposive sampling technique. Data collection techniques used a questionnaire. The collected data are then analyzed the statistics by multiple regression analysis using SPSS version 16.0. Test the hypothesis in this study was conducted using the F- test and t - test. The results of this research indicate that (1) financial reward has positive significant influence on the interest became public accountant with significant value 0.021 <0.05 (2) Job Market Consideration has positive significant influence on the interest becomes public accountant with significant value 0.001 <0.05 (3) Family Environment does not significantly influence the public interest in becoming a public accountant with significant value 0356> 0.05.Keywords: Interest, Professional Certified Public Accountants, Financial Reward, Job Market Consideration And Family Environment.

PKM Pelatihan Penyusunan Laporan Keuangan Pemerintah Daerah Dalam Rangka Meningkatkan Kompetensi Pedagogik dan Profesionalisme Tim MGMP Akuntansi Kota Padang: Bentuk Persiapan Guru Milenial Dalam Mata Pelajaran Pratikum Akuntansi Lembaga/Instansi Pemerintahan Mia Angelina Setiawan; Dewi Pebriyani; Dian Fitria Handayani; Vita Fitria Sari
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

PKM training on preparing local government financial reports for MGMP Accounting teachers in Padang City aims to improve pedagogical competence and professionalism as a form of teacher preparation in teaching accounting subjects of government institutions. This activity is important because government accounting is a new subject for SMK teachers, because the government accounting field has never been included in the SMK curriculum before. Updating pedagogical competence and professionalism of vocational accounting teachers to the field of government accounting is needed as a form of preparation in teaching these subjects. The method of implementing activities is divided into capacity building on the concept of government accounting and workshops on the preparation of financial reports for Regional Organizations. The method of implementing the activity is divided into capacity building on the concept of government accounting and workshops on the preparation of financial reports for the Regional Organizations. At the end of the activity it turns out that participants can understand 97.82% of the concept of government accounting and are able to compile financial reports of the local government correctly as a form of teacher readiness in teaching subjects government agency accounting practicum.Keywords:training, governmental accounting, pedagogic skill,; MGMP

Analisis Pendapatan Daerah di Era Otonomi Pada Pemerintah Kabupaten Induk dan Kabupaten Pemekaran Halkadri Fitra
Wahana Riset Akuntansi Vol 2, No 1 (2014)
Publisher : Universitas Negeri Padang

The purpose of this study was to determine the level of independence, ability, effectiveness and dependence of local financial dependence on the original local government and new local government with a case study on the Pasaman and Pasaman Barat for the period 2008-2013. This research is descriptive research and the use of secondary data. Based on the analysis found that the ratio of the level of local financial independence Pasaman was 4.88% and was 5.38% Pasaman Barat with assessment criteria both in very poor condition. To the level of local financial capacity Pasaman obtain the results of Pasaman 101.40% and 100.64% for Pasaman Barat t with the result of the very good category, then the level of effectiveness of local revenues with local governments Pasaman 102.83% and the result is 93.87% for Pasaman Barat with a very effective criteria, than regional financial dependence Pasaman with value 95.10% and 93.35% for Pasaman Barat with a very high dependence criteria.. Keywords: independence, ability, effectiveness and dependence.

Pengaruh Tarif Pajak, Teknologi Informasi Perpajakan, dan Keadilan Sistem Terhadap Penggelapan Pajak: Studi Empiris pada WPOP yang Melakukan Usaha di Kota Padang Pertiwi Dessi Utami; Herlina Helmy
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 tax rate, information technology and taxationand justice system of taxation on tax evasion. Sampled used in this research are individual taxpayers who do business at Padang City. The data are collected using simple random sampling method. The analysis of this research employs multiple regression. Result show that tax rate havesignificant effect on tax evasion, information technology and taxationhave significant effect on tax evasion, and justice system of taxation have positive significant effect on tax evasion.Keyword: tax rate, information technology and taxation, justice system of taxation, tax evasion

Pengaruh Skeptisme dan Gender Terhadap Keputusan Auditor Dalam Situasi Konflik Audit Putri Nandiati; Herlina Helmy
Wahana Riset Akuntansi Vol 6, No 2 (2018)
Publisher : Universitas Negeri Padang

This research aims to examine the influence of skepticism and gender on auditor decisions in audit conflict situations. The type of this research is causative research with experimental method and the data is collected through questionnaires. Population of this study were accounting students at Padang State University and Andalas University who had followed audit and financial accounting courses and purposive sampling was used as a sample technique. The total sample is 124 respondents. The results show that : skepticism has a significant positive effect on auditor decisions in audit conflict situations and gender failed to proof men are tend is solve audit conflict than women.Keywords: skepticism, gender, auditor decisions, audit conflicts

Pengaruh Konservatisme Akuntansi Terhadap Penilaian Ekuitas Dengan Good Corporate Governance Sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di PT BEI) Yona Efri Yenti; Efrizal Syofyan
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

The aim of this study is to examine and analyze the effect of: 1) Accounting Conservatism to Equity Assessment, 2) Ownership of the relationship conservatism managerial ownership accounting by the equity valuation, 3) Number of Board Commissar of Commissioners of the relationship between accounting conservatism with the company's equity valuation Manufacturing Company Registered in PT Indonesia Stock Exchange. The population of this research is all the manufacturing companies listed on the Indonesia Stock Exchange 2006-2010. The results shows that: 1) no effect on accounting conservatism equity valuation company with a level Sig. 0303> 0.05 and a coefficient (β) 0:51 then H1 is rejected, 2) Managerial Ownership is not a moderation variable that can interact accounting conservatism relationship with the company's equity valuation to the level of Sig. 0064> 0.05 and a coefficient (β) -0139 then H2 is rejected, 3) Number of Board Commissar is a moderation variable that can interact accounting conservatism relationship with the company's equity valuation to the level of Sig. 0001 <0.05 and a coefficient (β) then H3 0372 acceptable. Suggestions to the same study, the sample should be broaden not only on one type of industry, but also all the variables of Good Corporate Governance suspected to be moderation variable Keywords : Equity assessment, accounting conservatism, managerial ownership, number of board commissar.

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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

Abstract

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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