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All Journal Wahana Riset Akuntansi Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Ecogen Jurnal Eksplorasi Akuntansi (JEA) Jurnal Nuansa Karya Akuntansi Siber Journal of Advanced Multidisciplinary Manaruko: Jurnal Pengabdian Masyarakat
Helmy, Herlina
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Humanities Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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Tax Avoidance: The Role of Managerial Ability and CEO Overconfidence Tuljannah, Aulia; Helmy, Herlina
Wahana Riset Akuntansi Vol 11, No 2 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i2.124639

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. 
Pengaruh Norma Sosial dan Kepercayaan Kepada Pemerintah terhadap Kepatuhan Wajib Pajak Silaen, Yosep Harry Kristian; Helmy, Herlina
Jurnal Nuansa Karya Akuntansi Vol 2 No 1 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i1.55

Abstract

The purpose of this study is to determine whether social norms at KPP Pratama Padang have an impact on individual taxpayer compliance. This research aims to examine the influence of social norms and trust in the government on taxpayer compliance. This type of research data uses primary data. Primary data was obtained from questionnaires filled out by respondents. The sample used in this research was 399 individual taxpayers, both employees and workers in the city of Padang. The statistical data analysis technique used in this research is multiple regression analysis. The results of this research show that social norms and trust in the government have a positive effect on taxpayer compliance. The implication of this research is that the Tax Service Office needs to take steps in a positive context, such as by conducting outreach to taxpayers so that it can encourage taxpayers to comply with tax regulations that have been determined by the government, increase trust in the government implemented by the tax authority and increase sanctions. taxation given to taxpayers in order to make taxpayers comply with specified tax obligations.
The Impact of Risk Disclosure Tone and Institutional Ownership on Firm Value Ningrum, Wulan Kesuma; Helmy, Herlina
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.130613

Abstract

Purpose – This study aims to examine the impact of risk disclosure tone and institutional ownership on firm value in manufacturing companies within the food & beverage and chemical subsectors listed on the Indonesia Stock Exchange for the period 2020-2022.Design/methodology/approach – This study is a causal research utilizing a quantitative approach. The population for this research includes all manufacturing companies in the food & beverage and chemical subsectors listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling method employed is purposive sampling.Findings – The results of this study find that the tone of risk disclosure and institutional ownership have no effect on firm value.Originality/value –  This study provides a novel contribution to the literature on the tone of risk disclosure and institutional ownership in relation to firm value. First, it enriches the existing literature on the tone of risk disclosure, which remains limited in emerging markets, particularly in Indonesia, by utilizing a measurement approach that differs from similar studies. Second, this research broadens the examination of institutional ownership, which has been widely studied but has produced diverse results.Research limitations/implications – The results of this study indicate that the tone of risk disclosure and institutional ownership do not affect firm value. The limited generalizability of the sample and research period in this study may provide an opportunity for further research. Future studies could explore a broader range of industries, longer time periods, or different geographic regions to enhance the generalizability of the findings and provide deeper insights into the relationship between these factors and firm value. 
Pelatihan Perencanaan, Penganggaran, Penatausahaan dan Pelaporan Keuangan Nagari Fitra, Halkadri; Sebrina, Nurzi; Khatimah, Husnil; Syofyan, Efrizal; Helmy, Herlina
Manaruko: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Manaruko: Jurnal Pengabdian Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/manaruko.v3i2.41

Abstract

The training on Planning, Budgeting, Administration, and Financial Reporting of Nagari in Nagari Kamang Hilia, Agam Regency was attended by 25 participants and aimed to enhance the capacity of Nagari officials in managing village finances efficiently and accountably. This program included an in-depth understanding of the Village Financial System (Siskeudes), which consists of modules for planning, budgeting, implementation, administration, and reporting. Additionally, the training emphasized the principles of transparent, accountable, participatory, orderly, and disciplined financial management. With this training, it is expected that Nagari officials will be able to manage village funds more effectively, in line with applicable regulations, and increase transparency of information to the public. This activity also aims to ensure that all Nagari officials have a uniform understanding in carrying out their duties, ultimately improving the quality of village financial management in Nagari Kamang Hilia.
The Effect of Accountability, Transparency, and Public Participation on the Performance of Public Service Organizations (Empirical Study on Investment Board and Integrated Licensing Services in West Pasaman Regency) G Putra, Hendra; Anita, Lili; Helmy, Herlina
Siber Journal of Advanced Multidisciplinary Vol. 1 No. 1 (2023): (SJAM) Siber Journal of Advanced Multidisciplinary (April - June 2023)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sjam.v1i1.15

Abstract

This study aims to examine 1) The effect of accountability on the performance of public service organizations, 2) The effect of transparency on the performance of public service organizations, and 3) The effect of public participation on the performance of public service organizations. This type of research is causative research. Data was collected by distributing questionnaires directly to the respondents concerned. The data analysis technique used is multiple regression. The research findings show: 1) Accountability has a significant positive effect on the performance of public service organizations with t count > t table , namely 6.121 > 1.6608 (sig 0.000 < ? 0.05) which means H1 is accepted. 2) Transparency has a significant positive effect on the performance of public service organizations with t count > t table , namely 2.393 > 1.6608 (sig 0.019 < ? 0.05) which means H2 is accepted. 3) Public participation has a significant positive effect on the performance of public service organizations with t count > t table , namely 2.436 > 1.6608 (sig 0.017 < ? 0.05) which means H3 is accepted.
Pengaruh Penerapan Green Accounting dan Pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan Delvia, Selvina; Helmy, Herlina
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1737

Abstract

This study aimed to determine the effect of implementing green accounting and Corporate Social Responsibility Disclosure on firm value. The research was conducted in Indonesia mining companies listed on the Indonesia Stock Exchange with an observation period of 2018-2022. The sampling methode used was purposive sampling, while the research sample consisted of 14 companies that had followed PROPER and were indexed on the IDX. The data analysis technique used is Multiple Linear Regression Analysis. The study results show that applying green accounting has no effect on firm value and Corporate Social Responsibility Disclosure has a positive effect on firm value.
Analisis Faktor Pemilihan Karier sebagai Akuntan Publik oleh Mahasiswa Akuntansi di Indonesia Menggunakan Pendekatan Theory of Reasoned Action Model Duri, Rafika; Helmy, Herlina
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.1738

Abstract

This research intends to examines the impact of personal interest, financial rewards, parental influence and peer on career choices as public accountants by accounting students in Indonesia. The population of this study was S1 students majoring in accounting in Indonesia who have taken auditing courses. The sample in this research was 385 samples. This type of research is survey research with a quantitative approach. The source of data in this research is primary data. Data collection techniques with questionnaires distributed to students. Data analysis using multiple linear regression analysis. The results show that personal interest, financial rewards, and peer have a positive influence on career choices as public accountants by accounting students in Indonesia. However, parental influence has a negative effect on career choices as public accountants by accounting students in Indonesia.
Narsisme, Religiusitas dan Penggelapan Pajak Ar Rezzy, Muhamad Fazra; Helmy, Herlina
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.1744

Abstract

This research aims to investigate the influence of narcissism, moderated by religiosity, on tax evasion among taxpayers in Padang City. The study employed simple random sampling, with 400 respondents participating. Primary data was collected through a survey using direct distribution of questionnaires. Data analysis utilized moderated regression analysis (MRA) through spss 26. The findings reveal that (1) narcissism positively influences tax evasion significantly, and (2) religiosity significantly moderates the relationship between narcissism and tax evasion, exhibiting a negative effect.
Pengaruh Kompensasi CEO terhadap Penghindaran Pajak dengan Kualitas Audit Sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2019-2021 Randa, Ridho Aulia; Helmy, Herlina
Jurnal Nuansa Karya Akuntansi Vol 1 No 2 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i2.9

Abstract

This study examines the effect of CEO compensation on tax avoidance with audit quality as a moderating variable. This research is a type of causative research. The population in this study is the manufacturing industry sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The research sample was obtained using purposive sampling method which produced 120 observations. The results of this study explain that CEO compensation has no significant effect on tax avoidance practices. And audit quality cannot moderate or weaken the relationship between CEO compensation and tax avoidance. Subsequent research, using other audit quality measurements such as the Audit Quality Metric Score (AQMS), added other independent variables and added the research time span so that it would provide better results.
Pengaruh Risiko ESG Terhadap Kinerja Perusahaan: Efek Moderasi Konsentrasi Kepemilikan Helmy, Herlina; Susanto, Perengki; Syahrizal, Syahrizal
Jurnal Ecogen Vol 8, No 1 (2025): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v8i1.17188

Abstract

This article aims to examine the impact of Environmental, Social, and Governance (ESG) risk on the performance of Indonesian listed companies. We also examined how ownership concentration acts as a moderator between ESG risk and company performance. This paper adopts Morningstar Sustainalytics scores to measure ESG risk and uses Tobin's Q to measure firm performance. Ownership concentration is quantified by the shareholding proportion of the predominant stakeholder. The F-test results demonstrate that the independent variables collectively influence the dependent variable. However, t-test findings demonstrate that ESG risk does not significantly influence firm performance. The MRA test indicates that ownership concentration has no significant impact on the relationship between ESG risk and firm performance.
Co-Authors Ar Rezzy, Muhamad Fazra Azzahra, Azzahra Betavia, Ade Elsa Charoline Cheisviyanny Delvia, Selvina Dian Fitria Handayani Efrizal Syofyan Fauziah, Latifa Fitra, Halkadri G Putra, Hendra Husnil Khatimah Lili Anita Nabit, Muhammad Nayang Helmayunita Ningrum, Wulan Kesuma Nurzi Sebrina Perengki Susanto RAFIKA DURI, RAFIKA Randa, Ridho Aulia Sariyanah, Sariyanah Serly, Vanica Silaen, Yosep Harry Kristian Syahrizal Syahrizal Tuljannah, Aulia