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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 9 Documents

Search results for , issue "Vol 6, No 1 (2018)" : 9 Documents clear

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.

Analisis Pemahaman Pajak Oleh Bendaharawan Pemerintah Daerah (Studi Kasus Pada Kabupaten Pasaman Barat) Yeniwati Yeniwati; Nayang Helmayunita; Nurzi Sebrina
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

As parties that do the cutting and tax collection, the Government's Treasurer must understand tax aspects, especially with regard to the obligation to do the cutting and/or collection of income tax, value added tax Value (VAT), this research aims to know the extent to which understanding of the Treasurer of the local Government about the tax laws, in particular the income tax 21, 22, 23 and VAT through the training by bringing a resource person competent in the field of taxation. It is a descriptive analysis of the research by disseminating a questionnaire to the response that is the Treasurer of the local government organization in Pasaman Barat. The results showed that there is still a lack of understanding of the Treasurer of local government organization in Pasaman Barat on taxation legislation particularly income tax and VAT. The most difficult thing they understand is about the set fee and imposed sanctions against violations of income tax. Because so importance of the Treasurer of the local government in terms of tax collection that resulted in increased locally-generated revenue, It is expected the Treasurer of each local government organization in the area especially in Pasaman Barat can understand more about the tax laws through training as well as workshops on taxation.Keywords: treasurer, income tax, value added tax

Pengaruh Karakteristik Eksekutif dan Institutional Ownership Terhadap Tax Aggresiveness dengan Leverage sebagai Variabel Intervening (Studi Empiris pada Emiten Sektor Properti, Real Estate, dan Konstruksi Bangunan yang Terdaftar di BEI tahun 2012-2017) Ridwan Muslim; Henri Agustin
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

This study aims to examine the effect of executive characteristics and institutional ownership on tax aggressiveness with leverage as an intervening variable. This type of research is classified as causative research. Population of this research is company of property sector, real estate, and building construction which listed in Indonesia Stock Exchange (BEI) year 2012-2017. The sample is determined by purposive sampling method, so that the sample of 37 property companies, real estate, and building construction are obtained. The data used in this research is secondary data. Technique of collecting data is done by documentation technique obtained through IDX official website: www.idx.co.id. Data analysis used is structural equation modeling (SEM) using SmartPLS software ver 3.2.7.The result of the research shows that (1) the executive character has a significant positive effect on the tax aggressiveness (2) the executive character has a significant positive effect on the tax aggressiveness through leverage (3) institutional ownership has a significant positive effect on tax aggressiveness (4) institutional ownership has a significant positive effect on tax aggressiveness through leverage.Keywords: tax aggressiveness, executive characteristics, institutional ownership, leverage

Studi Eksploratif Terhadap Temuan Pemeriksaan BPK RI Atas Sistem Pengendalian Internal Kabupaten/Kota di Propinsi Sumatera Barat Vita Fitria Sari; Marina Octaviani; Yeni Lisdawati
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

Effectiveness of internal control system is one of criteria in obtaining audit opinion of local government financial statement. The problems arises by looking at repeated findings on audit reports in effectiveness of internal control which means there is no follow up of audit findings by local government. This research aims to identify what accounts amd problems mostly faced in local government internal control system and detect repeated finding that occurred related to implementation local government of internal control systems. The object of this study are audit reports of local government launched by Badan Pemeriksa Keuangan for 10 regencies/ cities in West Sumatera Province during 2014-2016. This research classified by qualitative research by using content analysis. The results of this study found that current assets and revenue are most often appears in audit findings related to weakness of internal control systems. Problems related to audit findings on internal control systems mostly related with control activities and environment’s control. This study also found that there are still recurring findings during 2014-1026 related to internal control system which means lack of follow up of audit findings.Keywords: audit findings, audit reports, content analysis, internal control systems

Pengaruh Rotasi Audit, Spesialisasi Industri KAP, dan Client Importance Terhadap Kualitas Audit (Studi dengan Pendekatan Earning Surprise Benchmark) Maya Febrianti Suciana; Mia Angelina Setiawan
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

This research was aimed to examine empirically the effect of several factors to audit quality. These factors are Audit Rotation, Audit Firm Specialization and Client Importance. The population that will be used in this research are company listed in Indonesia Stock Exchange. This study uses sampel of 85 manufacturing companies listed in Indonesia Stock Exchange in the period 2015-2017. In this study, audit quality is measured by earning surprise benchmark. The method used was purposive sampling. The method of data analysis in this study use logistic regression with SPPS version 23. The results of this prove that (1) audit rotation is not proven to have an impact on audit quality, where sig value 0,915 > ???? 0,05 which means H1 is rejected (2) audit firm specialization is proven to have an impact on audit quality, where sig value 0,04 < ???? 0,05 which means H2 is accepted (3) client importance is not proven to have an impact on audit quality, where sig value 0,809 > ???? 0,05 which means H3 is rejected. The amount of Adjusted R is 0.036 gives the sense that rate is 3,6% of level audit quality can be explained by independent variables while 96.4% can be explained by the other independent variabels that are not tested in this study.Keywords: Audit Rotation, Audit Firm Specialization, Client Importance, Audit Quality

Penggunaan Laporan Keuangan Untuk Melihat Gambaran Kemandirian Keuangan Daerah Kabupaten dan Kotamadya di Pulau Sumatera Halkadri Fitra
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

The purpose of this study is to determine the financial independence of regencies and cities on the island of Sumatra from 2012 to 2016. This type of research is classified as qualitative descriptive with data collection techniques used is the method of secondary data documentation of financial reports, budget realization reports in 120 regencies and 34 cities. The results showed that the financial independence of regencies and municipalities in the island of Sumatra is still in very low category with an average value of 8.63% with the pattern of central and local financial relationship is instructive. The regencies with the highest regional financial independence ratios in 2012 to 2016 are Karimun regency in Riau Islands Province while the city area is Medan City of North Sumatra Province from 2012 to 2013 and Batam City of Riau Islands Province from 2014 to 2016Keywords: city, regency, regional finance, independence ratio

Pengaruh Beban Kerja, Pengalaman, dan Skeptisme Profesional Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Empiris pada BPK RI Perwakilan Propinsi Sumatera Barat) Yulia Eka Sari; Nayang Helmayunita
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

This research aims to find new evidence about the factors that effect the workload,experience and professional skepticism to fraud detection ability of auditor. Respondents in this research is the auditor’s who work at Badan Pemeriksa Keuangan (BPK) Padang Province Representation. Collecting data of thid study using a questionnaires submitted to 42 auditors. From questionnaires distributed 36 questionnaires (85,71%) were completed and can be processed. The data of this study using primary data directly through a questionnaires and analyzed using SPSS version 22 for windows. The data were analyzed to test the hypothesis using multiple linear regression analysis approach Then, the research using multiple regression method found that only workload having a negative on the fraud detection ability of auditor. While, experience, and professional skepticism having a positive effect on the fraud detection ability of auditor.Keywords: workload, experience, professional skepticism, and fraud detection ability of auditors

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

Pengaruh Earnings Aggresiveness Terhadap Cost of Equity Dengan Persistensi Laba Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016) Isma Delita; Erly Mulyani
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

The research aim to examine the efect of earnings aggressiveness on cost of equity and earnings persistence as a moderation variable. Population in this research are manufactoring companies listed in Indonesia Stock Exchange(IDX) in 2014 to 2016. The sample of study of study was determined by using purposive sampling method, and that total sample 41 manufacturing companies. The data used in this research and secondary data.the technique of collecting data by the method of documentation at www.idx.co.id. The analytical method used is Moderatated Regression Analysis. The result showed earnings aggressiveness have negative significant efect on cost of equity and earnings persistence negatively moderates (weaken) the relationship between earnings aggressiveness and cost of equity.Keywords: cost of equity, earnings aggressiveness, earnings persistence

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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

Abstract

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Abstract

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

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