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Pengaruh Kompetensi Sumber Daya Manusia Dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Sawahlunto) Septiana, Lola; Syofyan, Efrizal; Agustin, Henri
Wahana Riset Akuntansi Vol 5, No 1 (2017)
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Abstract

This research aims to determine: (1) the effect of the the Human Resources competencies toward the Local Government Finance Report quality, (2) the effect of the role of internal audits toward the Local Government Finance Report. Type of this research is causative. The population of the reseach were 27 units of Satuan Kerja Perangkat Daerah (SKPD) in Sawahlunto. The technique of sample collection is total sampling method. The sources of the data of this research is the primary data. The technique of the the data collection is questionnaires. The data were analyzed using multiple regression analysis using SPSS version 20. The results of the reseach showed that: (1) Human resources competencies positively and significantly effect on the quality of LKPD, (2) the role of internal audit is does not a positively and significantly effect on the quality of LKPD. Suggestions of this are: to the next researchers should be able to use the model of other researches, such as, using an intervening variable, moderating variables, or control variables and replace other independent variables which may be affect the quality of financial statements and are expected to expand the area of researches.Keywords: local government financial statements, human resources, internal audit.
Studi Kebutuhan Informasi Pengguna Laporan Keuangan Pemerintah Kota Padang (Studi Empiris pada DPRD dan SKPD Kota Padang) Novia, Siswita; Arza, Fefri Indra; Agustin, Henri
Wahana Riset Akuntansi Vol 3, No 1 (2015)
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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 Information Technology Relatedness dan Sistem Pengendalian Manajemen Terhadap Kinerja Perusahaan Putra, Luthvan; Agustin, Henri
Wahana Riset Akuntansi Vol 4, No 2 (2016)
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This research is aimed to examine and find out empirical evidence of the information technology relatedness and management control systems on company performance. The data are collected using total sampling method.The analysis of this research employs multiple regression. The sample in this study are all banking branch office in the city of Padang by the number of samples analyzed a total of 18 samples of the 25 samples studied. Research disseminated through questionnaires. Result show that Information Technology Relatedness have not significant effect on company performance and management control systems have significant effect on company Performance.Keyword: information technology relatedness, management control system, company performance..
Pengaruh Default Risk, Profitabilitas dan Resiko Sistematis Terhadap Earnings Response Coefficient (Studi Empiris pada Perusahaan yang terdaftar di BEI Tahun 2011-2014) Rullyan, Anggita; Agustin, Henri; Cheisviyanny, Charoline
Wahana Riset Akuntansi Vol 5, No 1 (2017)
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Abstract

This study aimed provide empirical evidence about the effect of default risk, profitability, and systematic risk on earnings response coefficient in companies listed on the Indonesian Stock Exchange. Default risk in this study was measured by total debt divided by total equity. Profitability measured by earnings after tax divided by total assets and systematic risk measured by CAPM single model. This research was classified as causative research. The population in this study was all companies listed in the Indonesian Stock Exchange during 2011 to 2014. The sample was determined by using purposive sampling method, and obtained 302 companies. Data used obtained from www.idx.co.id. The documentation technique was used in collecting the data. Meanwhile, panel data regression analysis was used in analyzing the data. The results of this study were (1) default risk has a negative significant effect on earnings response coefficient, (2) profitability has no significant effect on earnings response coefficient, and (3) systematic risk has no significant effect on earnings response coefficient.Keywords: ERC, Default Risk, Profitability, Systematic Risk
Potret Pertanggung Jawaban dan Pelaporan dan Keuangan Nagari di Kabupaten Pasaman Barat Agustin, Henri; Arza, Fefri Indra; Mulyani, Erly; Fitra, Halkadri
Wahana Riset Akuntansi Vol 5, No 2 (2017)
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This article is a follow up of community service activities conducted by the author team entitled "Improving Transparency of Nagari Financial Reports Through the Training of Preparation of Nagari Financial Reports in Pasaman Barat Regency". This article describes the portrait of accountability and nagari financial reporting in Pasaman Barat, especially after the enactment of Law No. 6 of 2014 on the village. The sample of this research is 14 nagari apparatus in Pasaman Barat district. The research data was obtained through the spreading of a closed questionnaire containing 10 items of questions ranging from (1) consistency, (2) timeliness, (3) completeness, and (4) transparency of accountability and reporting of APB Nagari in Pasaman Barat district. Research data then processed using descriptive statistics. The results of data processing show that (1) although all nagari in Pasaman Barat district have consistently submitted accountability report of realization of APBNagari annually to Regent, but similar consistency in delivering report of APBNagari realization of first and second semester can only be fulfilled by 71,43% nagari , (2) all nagari in West Pasaman district have attached reports of villagers wealth reports, central and local government program reports that enter the nagari while reporting on realization of APBNagari and accountability report of APBNagari implementation to the Bupati, (3) although all nagari in districts West Pasaman has been able to deliver the report on the realization of APBN nagari second semester on time, but the timeliness in delivering the realization report of APBNagari first semester and accountability report of APBNagari implementation can only be fulfilled by 50% nagari, (4) 78,57% nagari in Pasaman Barat district which has published the use of the nagari budget on bulletin boards, mass media, and community radio.Keywords: reporting, responsibility, nagari budget, Pasaman Barat