Wahana Riset Akuntansi最新文献

{"title":"Analisis Risiko Persepsian, Manfaat Persepsian, dan Kemudahan Penggunaan Persepsian Terhadap Penggunaan Paylater Pada E- commerce di Indonesia","authors":"Aulia Rahmadiani Negoro, D. Achjari","doi":"10.24036/wra.v12i1.128082","DOIUrl":"https://doi.org/10.24036/wra.v12i1.128082","url":null,"abstract":"","PeriodicalId":485346,"journal":{"name":"Wahana Riset Akuntansi","volume":"173 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141001943","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Gender dan Religiusitas terhadap Penggelapan Pajak","authors":"Sintia Rahmadani, Vita Fitria Sari","doi":"10.24036/wra.v11i2.124607","DOIUrl":"https://doi.org/10.24036/wra.v11i2.124607","url":null,"abstract":"AbstractPurpose – This research aims to examine the influence of gender differences and religiosity on tax evasion. The large number of cases of tax evasion that still occur today, causing huge losses to the state, has made researchers interested in researching more deeply and developing previous research. This research is different from previous research in that previous research tended to focus on economic and legal aspects, and few studied non-economic aspects of tax evasion. This research will examine tax evasion behavior more deeply from the perspective of intrinsic factors and focus on a social-psychological perspective, namely gender and religiosity. Design/methodology/approach – This research was designed as quasi-experimental research using a quantitative approach. This research took samples from Bachelor of Accounting students from Padang State University, Andalas University and Bung Hatta University. Findings – The findings from this research are that there is a gender influence on tax avoidance behavior, where men are more likely to engage in tax avoidance than women. Religiosity also influences tax avoidance behavior. Individuals with low religiosity tend to avoid taxes compared to those with high religiosity. There is an interaction effect of gender and religiosity on tax evasion behavior, where men with high religiosity are more likely to commit tax evasion than women.Originality/value – This research is different from previous research in that previous research tended to focus on economic and legal aspects, while few studied non-economic aspects of tax evasion. This research will examine tax evasion behavior more deeply from the perspective of intrinsic factors and focus on a social-psychological perspective, namely gender and religiosity. Researchers will test the social psychological factors of gender because gender is a social psychological factor, where gender is an interesting demographic factor and has been widely researched from various perspectives. Gender is also one of the social psychological factors that is believed to be successful in influencing someone to commit tax evasion. Apart from gender, there is also the religiosity factor, where religiosity is a social psychological factor based on attitudes and perceptions. The existence of attitudes and perceptions that justify tax evasion on moral grounds comes from the starting point of religion or religiosity. There is still a dearth of research examining the relationship between these two variables. Moreover, most investigations have mainly focused on developed countries. Only a few studies have assessed the relationship between religiosity and attitudes toward tax evasion. This religiosity research also measures the Krauss and Hamzah indicators to cover the weaknesses of the Warthington indicators used by previous researchers.Research limitations/implications – The research only focuses on three universities in the city of Padang, so it can reduce the ability to gener","PeriodicalId":485346,"journal":{"name":"Wahana Riset Akuntansi","volume":"30 17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135977843","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Digitalization Disclosure and Accounting Information Quality","authors":"Aditya Harry Pratama, Sany Dwita, Rabihah Md.Sum","doi":"10.24036/wra.v11i2.124490","DOIUrl":"https://doi.org/10.24036/wra.v11i2.124490","url":null,"abstract":"Purpose – The quality of accounting information is a very important part for the company because it will have an impact on internal and external parties. However, in Indonesia this is still a problem, therefore this research was conducted to reduce this problem by making digitization as variable that can affect the quality of accounting information. Digitalization is able to increase transparency and accuracy through automation in the financial reporting process so that can support the quality of financial reporting. Design/methodology/approach – The sample in this research are companies engaged in the food and beverage, textile, and chemical sectors which focus on these three sectors because they are in line with a development initiative called \"Making Indonesia 4.0\". Research on this topic is still in the exploratory stage. The hypothesis of this research was rejected because the measurement of digitization used in this research was measured through voluntary disclosures by companies in the company's annual report, where in this case not all companies implementing digitization disclose their digitalization efforts. Findings – The results of this research analysis show that the application of digitalization in companies has not been maximized However, this study shows that the application of digitalization has a negative but insignificant effect on absolute discretionary accruals which describes the behavior of accrual earnings management. Originality/value – Further research on the effect of digitalization disclosure on the quality of accounting information is still rare and is still in the exploratory stage and this research is also supported by the Indonesian government's initiatives in order to encourage the implementation of digitalization of Indonesian companies called \"Making Indonesia 4.0\" which is in line with this research. Research limitations/implications – For further researchers, they can increase the number of samples, extend the year of observation, use other perspectives from the quality of accounting information and use other digitization measurements.","PeriodicalId":485346,"journal":{"name":"Wahana Riset Akuntansi","volume":"132 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135979175","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"How Individual Characteristics Affect Ethical Decision Making","authors":"Frisky Jeremy Kasingku","doi":"10.24036/wra.v11i2.124778","DOIUrl":"https://doi.org/10.24036/wra.v11i2.124778","url":null,"abstract":"Purpose – The purpose of this research is to empirically examine the impact of individual characteristics toward ethical decision making.Design/methodology/approach – Causal descriptive method is used in this study with primary data sources. Individual characteristics are measured by using idealism, relativism, Machiavellianism, locus of control, deontology, consequential, and risk orientation. On the other hand, ethical decision making is measured by using the intention to commit white-collar crime. The purposive sampling method was used to select the sample for this study. Furthermore, an online questionnaire was administered to collect the data. The questionnaire was distributed to 166 accounting and management students as samples for this study.Findings – The statistical results showed that there is a significant influence of idealism, relativism, Machiavellianism, and partially significant influence of deontology on actions to commit white collar crime.Originality/value – This study uses another personality test other than big-five personality and linked it to the white-collar crime case.Research limitations/implications – This study may contribute to the management of the company when they design the control system within the company.","PeriodicalId":485346,"journal":{"name":"Wahana Riset Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135978205","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Aksesibilitas, Sistem Pengendalian Internal Pemerintah, Transparansi, Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa","authors":"Riri Putri Doyosi, Abdullah Abdullah, Fadli Fadli","doi":"10.24036/wra.v11i2.125087","DOIUrl":"https://doi.org/10.24036/wra.v11i2.125087","url":null,"abstract":"AbstractPurpose – This purpose of this study is to examine the accountability of village fund management in terms of accessibility, government internal control system, transparency and use of information technology.Design/methodology/approach – This study used a survey method through the distribution of questionnaires conducted in 49 villages spread across 6 sub-districts in Lebong regency, with a total of 49 village treasurer respondents. The relationship between variables was analyzed using SPSS.Findings – The results of multiple regression analysis shows that 1) Accessibility has a negative influence on the accountability of des fund management. 2) The government's internal control system has a positive influence on accountability of village fund management. 3) Transparency has a positive influence on the accountability of village fund management. 4) Utilization information technology has a positive influence on the accountability of village fund management.Originality/value – This research is aimed at village governments regarding village financial management. This was done to see more clearly the form of accountability of village governments in managing village funds, where there are still many village governments that cannot be accountable for village funds, especially Lebong district. As well as explaining how the government's internal control system, accessibility, transparency and use of information technology explain the accountability of village fund managementResearch limitations/implications – The limitation of this research is that the statements in the accessibility questionnaire are still inaccurate in explaining the accessibility variables. The implication of this research is to prove that agency theory in line with the variables of accessibility, internal control system, transparency and use of information technology related to accountability village fund management. According to the results of this research, it is hoped that it can provide benefits for the village government as a reference or material for consideration in making decisions regarding the importance of responsible management village funds and as a consideration in making policies for increasing accountability of village funds.Keywords: Accessibility, accountability of village fund management, government internal control system, transparency, utilization of information technology.Article Type: Research Paper","PeriodicalId":485346,"journal":{"name":"Wahana Riset Akuntansi","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135977830","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Kontribusi Praktik Manajemen Lingkungan terhadap Profitabilitas Perusahaan","authors":"Nova Novita, Salsabila Rizki Yudanto","doi":"10.24036/wra.v11i2.125110","DOIUrl":"https://doi.org/10.24036/wra.v11i2.125110","url":null,"abstract":"Purpose – This study examines the effect of environmental management practices (EMPs) on financial performance. Environmental issues are now a particular concern for companies because investors are increasingly aware of the importance of protecting the environment, and companies are required to be responsible not only in the economic aspect but also in other aspects such as social and environmental. Design/methodology/approach – Financial performance is measured using Return on Assets, while environmental management practice (EMPs) is measured through content analysis, including disclosure of aspects of energy, water, waste, raw materials, emissions, and biodiversity. Through panel data regression using Fixed Effects model. Findings – This research finds that energy efficiency, water efficiency, material management, emissions to water, water, and land, and biodiversity management do not affect financial performance. Only waste management has a positive influence on financial performance. Originality/value – This research tries to identify the Company's environmental management practices through disclosure in annual reports, sustainability reports, or the Company's website. This research contributes to the disclosure checklist indicator, combining disclosure measurements from Ahinful & Tauringana (2019), Global Reporting Initiatives, and SEOJK.04/2020 about sustainability reports. Research limitations/implications – These results indicate that environmental management practices still require regulators' encouragement and market appreciation. Thus, regulation not only stops at the normative level but achieves effective implementation which benefits the Company and supports the achievement of global climate performance targets. Keywords: Environmental management practices, return on asset, legitimacy theory, resource-based views , energy, water, waste, raw materials, emissions, and biodiversity. Article Type: Research Paper","PeriodicalId":485346,"journal":{"name":"Wahana Riset Akuntansi","volume":"12 23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135978523","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Tax Avoidance: The Role of Managerial Ability and CEO Overconfidence","authors":"Aulia Tuljannah, Herlina Helmy","doi":"10.24036/wra.v11i2.124639","DOIUrl":"https://doi.org/10.24036/wra.v11i2.124639","url":null,"abstract":"AbstractPurpose – The purpose of this study is to examine the effect of CEO managerial ability and overconfidence on tax avoidance.Design/methodology/approach – The study was conducted on 120 annual reports of mining sector companies listed on the Indonesian Stock Exchange (IDX) from 2017-2021. Multiple regression was used to test the hypotheses. Tax avoidance was measured by CETR. Managerial ability was measured by firm efficiency and CEO overconfidence is measured by five proxies related to company-specific scores.Findings – This study shows that managerial ability has negative significant effect on tax avoidance. The results reveal that CEO overconfidence has no significant effect on tax avoidance. Managers with high managerial ability will not only increase profits in the short term, but also consider the company's survival in the long term, so; they will reduce tax avoidance activities. Meanwhile, CEO's overconfidence cannot influence the tax management that has been determined by the company.Originality/value– This study attempts to fill the gap in the literature about the influence of management attributes on company decision making in tax avoidance activities. This study indicates that the tax avoidance decision in the company cannot be explained by the executive's psychological characteristics only.Research limitations/Implications – This research is limited to how tax avoidance is influenced by managerial ability and overconfidence in decision making with characteristics related to psychological and internal factors. Future research can add other factors such that can influence decision making in conducting tax avoidance, such as rewards, experience, performance measures and other factors. This study has implications in decision making for policymakers in relation to designing future tax systems to reduce the possibility of companies engaging in tax avoidance practices. Companies are also required to be more transparent in disclosing their performance in generating income to avoid tax avoidance activities.Keywords: Managerial ability, overconfidence, tax avoidance.Article Type: Research Paper.","PeriodicalId":485346,"journal":{"name":"Wahana Riset Akuntansi","volume":"4 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136132802","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Internalisasi Nilai Kearifan Lokal Budaya Jawa dalam Kode Etik Akuntan","authors":"Muhammad Aras Prabowo, Mariska Nur Hanifah, Muhammad Abduh, Ummu Kalsum, Jefriyanto Jefriyanto","doi":"10.24036/wra.v11i2.124175","DOIUrl":"https://doi.org/10.24036/wra.v11i2.124175","url":null,"abstract":"Purpose – This study aims to internalize the local wisdom values of Javanese Ojo dumeh culture, Javanese Kromo , Sungkan, Eling Waspada, Alon-alon Asal Kelakon , and Rukun Agawe Santoso in accounting practice so that they can become guidelines in enforcing the accountant's code of ethics in Javanese society. Design/methodology/approach – This research is a literature study in the field and sub-fields of Javanese Culture and the code of ethics of accountants in the 2019-2023 period which consists of 223 international and national articles. Data analysis used is descriptive qualitative analysis. Findings – The results of the research show that the local wisdom values of Javanese culture Ojo Dumeh , Javanese Kromo, Sungkan, Eling Waspada, Alon-alon Asal Kelakon , and Rukun Agawe Santoso are aligned with the eight accountant codes of ethics. By internalizing and applying these values, an accountant is able to understand the importance of maintaining integrity and upholding ethical values in professional life. Originality/value – This research compares the literature on the field and sub-sectors of Javanese Culture and the code of ethics of accountants, so that it is able to explore the values of Javanese culture more comprehensively. Then internalized into the accountant's code of ethics. Research limitations/implications – This research is only at the stage of internalizing Javanese cultural values Ojo dumeh , Javanese Kromo , Sungkan , Eling , and Waspada , Alon-alon Asal Kelakon , and Rukun Agawe Santoso in the accountant's code of ethics. It needs to be developed up to the implementation stage of the accountant's code of ethics based on Ojo dumeh, Javanese Kromo, Sungkan, Eling, and Waspada, Alon-alon Asal Kelakon , and Pillars of Agawe Santoso in the accounting profession.","PeriodicalId":485346,"journal":{"name":"Wahana Riset Akuntansi","volume":"85 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136132965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}