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Wahana Riset Akuntansi
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Articles 100 Documents
Pengaruh Kualitas Penetapan Pajak Dan Tindakan Penagihan Aktif Terhadap Pencairan Tunggakan Pajak Hidayat, Rudi; Cheisviyanny, Charoline
Wahana Riset Akuntansi Vol 1, No 1 (2013)
Publisher : Wahana Riset Akuntansi

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Abstract

This study aimed to examine: (1) effect of the tax determination quality of the recovery of tax arrears and (2) effect of active tax collection of the recovery of tax arrears. This type of research is causative research. The population in this study is delinquent taxpayers who obtain sanction reduction decisions or objection / appeal decisions in 2010. The sample was determined by the random sampling method. Types of data used is secondary data obtained from the tax office primary Padang. The method of analysis used is double regression analysis. The results of this study indicate that tax determination quality have a significant positive effect to the recovery of tax arrears. Active tax collection also has have a significant positive effect to the recovery of tax arrears. Based on these results, it is suggested : 1) To improve the quality of the tax determination. Thus, the tax authorities must do tax audit properly through the stages, procedures, and guidelines established. 2) To improve active tax collection to get more tax arrears’ disbursement.Keywords: tax determination quality, active tax collection, recovery of tax arrears
Pengaruh Kapasitas SDM, Pemanfaatan TI Dan Pengawasan Keuangan Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Delanno, Galuh Fajar; Deviani, Deviani
Wahana Riset Akuntansi Vol 1, No 1 (2013)
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The value of local government financial reporting information is influenced by several factors: the capacity of human resources, the utilization of information technology, the control of regional finance and the system of internal control. The writer wanted to know the effect those factors to the value of local government financial reporting information. testing  hypothesis used primary data. The techniques analysis of data used path analysis with the system of internal control, the capacity of human resources, the utilization of information technology and the control of regional finance as exogenous variable . The research  found that the capacity of human resources, the utilization of the information technology, the control of regional finance and the system of internal have a significally give positive influence to the value of local government financial reporting information.. It is recommended to the local government to do a review about the capacity of human resources, the utilization of information technology, the control of regional finance and the system of internal control to make financial reporting so it has information value. Keywords: information value, the capacity of human resources, the utilization of information technology, the control of regional finance, the system of internal control.
Pengaruh Budaya Organisasi Terhadap Kinerja Instansi Pemerintah Dengan Kapasitas Manajemen Kewirausahaan Sebagai Variabel Intervening Ramadentinata, Rizki; Anita, Lili
Wahana Riset Akuntansi Vol 1, No 1 (2013)
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This study aims to determine: 1) Effect of Organizational Culture on Performance of Local Government Agencies, 2) Effect of Entrepreneurial Management Capacity of the Local Government Performance, 3) Effect of Organizational Culture on Government Performance Management Capacity Region with Entrepreneurship as an intervening variable. Type of research is causative. The population in this study is SKPD in Padang. The total sample taking technique of sampling. Data analysis using path analysis. The results show that: (1) organizational culture have a significant positive impact on the performance of local government (2) Capacity entrepreneurial management had no significant negative effect on the performance of local government agencies. (3) organizational culture had no significant negative effect on the performance of local government through entrepreneurial management capacity Keywords: Organizational Culture, Local Government Performance and Capacity Management Entrepreneurship.
Pengaruh Pengetahuan Dewan Tentang Anggaran Terhadap Pengawasan Keuangan Daerah Dengan Variabel Pemoderasi Partisipasi Masyarakat Dan Transparansi Kebijakan Publik Utami, Kurnia; Syofyan, Efrizal
Wahana Riset Akuntansi Vol 1, No 1 (2013)
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Supervision of local finance is a major problem for each region to create regional autonomy. Public expectation that financial management is going well one of them in terms  the area of ​​financial control. But in reality there are still problems concerning the area of ​​financial control misuse of local funds with a variety of modes. Financial supervisory council areas affected by the knowledge of the budget and moderated by public participation and transparency in public policy. The author wanted to determine the effect of these factors on the area of ​​financial control. To test this hypothesis the author uses primary data. Technical analysis of the data using moderated regerssion analysis (MRA). After the data was analyzed it was found that the board had no significant knowledge positively to the area of ​​financial control. Society participation had no significant positive effect on knowledge relations council about the budget and financial control area. Transparency of public policy have a significant positive impact on the relationship of knowledge council about the budget and financial control area. for further research, the sample should be extended to all districts and cities in West Sumatra. Keywords: knowledge of the council on the budget, financial control area, the community participation, transparency in public policy
Pendekatan Technology Acceptance Model Dalam Kesuksesan Implementasi Sistem Informasi Manajamen Daerah Budiman, Fuad; Arza, Fefri Indra
Wahana Riset Akuntansi Vol 1, No 1 (2013)
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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
Pengaruh Manajemen Laba Dan Struktur Kepemilikan Perusahaan Terhadap Nilai Perusahaan Helmayunita, Nayang; Sari, Vita Fitria
Wahana Riset Akuntansi Vol 1, No 1 (2013)
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This study aims to examine: 1) the effect of earnings management on firm value, 2) the effect of ownership structure on firm value. The hypothesis advanced are there: 1) Earnings management influence on firm value, 2) the concentrated ownership structure influence the firm value, and 3) a concentrated ownership structure influence the relationship between earnings management to value of the company. The population in this study are a manufacturing company which listed on the Indonesia Stock Exchange in 2006 until 2010. The samples in this study were taken by using purposive sampling. The data used in this study in the form of secondary data. Data collection techniques with technique of documentation. The analysis used is multiple regression method. Results of testing showed that: The first hypothesis is acceptable, it means that earnings management significantly influence the value of company with significance value 0.038 ≤ 0.05. The second hypothesis is accepted, it means that concentrated ownership structure significantly influence the value of company with significance value 0.00 ≤ 0.05. The third hypothesis is rejected, meaning that the concentrated ownership structure has no effect on earnings management relationship with the value of company. Based on these results, it is recommended for future studies are expected to consider the following matters, namely increase the sample size of the study, adding the categories of companies for inclusion in the study sample, and include other variables that have not been identified in this study. Keywords: Earnings management, The concentrated ownership structure, The value of company
Pengaruh Risiko Sistematik, Leverage Dan Persistensi Laba Terhadap Earnings Response Coefficient (ERC) Delvira, Maisil; Nelvirita, Nelvirita
Wahana Riset Akuntansi Vol 1, No 1 (2013)
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The objective of this research is to investigate (1) the effect of systematic risk on earnings response coefficient (ERC), (2) the effect of leverage on earnings response coefficient (ERC), and (3) the effect of earnings persistence on earnings response coefficient (ERC). Using manufacturing companies that listed in Indonesian Stock Exchange (IDX) from 2008 to 2010, we use purposive sampling, and get 43 manufacturing company.We find that : (1) systematic risk negatively affect earnings response coefficient (ERC), (2) leverage does not affect earnings response coefficient (ERC), and (3) earning persistence positively affect earnings response coefficient (ERC).   Keywords : earnings response coefficient (ERC), systematic risk, leverage,earnings persistence.
Pengaruh Asimetri Informasi, Kualitas Audit, Dan Struktur Kepemilikan Terhadap Manajemen Laba Wiryadi, Arri; Sebrina, Nurzi
Wahana Riset Akuntansi Vol 1, No 2 (2013)
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The objectives of the research are to find out empirical evidence of the effect of information assymetry, audit quality, managerial ownership and institutional ownership on earnings management. Information assymetry, were measured by bid-ask spreads and audit quality, were measured by dummy variable of big-four audit firm. Managerial ownership, were measured by managerial ownership percentage, and institutional ownership, were measured by institutional ownership percentage.  The target population was listed companies in the manufacturing sector at the Indonesia Stock Exchange. The sample determined based on purposive sampling methods. There were 36 companies meeting the criteria. Data analysis was carried out in term time series-cross section covering financial report during 2007 and 2010. The research hypotheses were tested using multiple regression analysis. The result of this research show that: (1) information assymetry, had no influence on earnings management, (2) audit quality, had no influence on earnings management, (3) managerial ownership, had no influence on earnings management, and (4) institutional ownership, had no influence on earnings management. Keywords: Earnings Management, Information Assymetry, Audit Quality, Managerial Ownership, Institusional Ownership.
Pengaruh Pengetahuan Dewan Tentang Anggaran Terhadap Pengawasan Keuangan Daerah Dengan Akuntabilitas Publik Sebagai Variabel Pemoderasi Wulandari, Trini; Deviani, Deviani
Wahana Riset Akuntansi Vol 1, No 2 (2013)
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This research examines the influence of regional representative board knowledge to the regional finance control with public accountability as moderating variabel. Population in this research is Regional Representatives Board of Regency and City in West Sumatera province. Samples selection by purposive sampling participated by 297 respondents. The data collecting technique used in this research in by giving questionnaires to the Budget Section of the Regional Representatives Board of Regency and City in West Sumatera province. The analysis methode used in this research is moderated regression analysis. The result of this research concludes that the regional representatives board knowledged toward budget gives positives and significant effect to the regional financial control. While public accountability has no positive and significant effect to the relation between the board knowledged on budget and the regional financial control. Keywords: regional representative board, public accountability, regional finance, board knowledge
Pengaruh Konservatisme Akuntansi Terhadap Penilaian Ekuitas Dengan Good Corporate Governance Sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di PT BEI) Yenti, Yona Efri; Syofyan, Efrizal
Wahana Riset Akuntansi Vol 1, No 2 (2013)
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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 companys 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 companys 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 companys 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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