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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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Journal : Jurnal Eksplorasi Akuntansi (JEA)

 1 
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 Thin Capitalization dan Capital Intensity terhadap Tax Avoidance Fauziah, Latifa; Helmy, Herlina
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2125

Abstract

This study aims to determine the effect of Thin Capitalization and Capital Intensity on tax avoidance. This study is a type of quantitative research and uses panel data regression analysis with the help of Eviews 12. This study uses four proxies to measure tax avoidance variable, namely Lon-Run Effective Tax Rate (LRETR1, LRETR2) and Book Tax Differences (BTAX1, BTAX2. The thin capitalization variable is measured using the ratio Maximum Allowable Debt (MAD) and the capital intensity variable measured using the ratio between total fixed assets by total assets. The study population was manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The study sample was determined by purposive sampling method, so that 58 sample of manufacturing companies were obtained. Based on panel data regression analysis, the result show that thin capitalization has an effect on tax avoidance with LRETR2, BTAX1, BTAX2 measurements, but the LRETR1 measurements has no effect. While capital intensity has no effect on tax avoidance with the four proxies, namely LRETR1, LRETR2, BTAX1, BTAX2 measurements.
Pengaruh Love of Money dan Trust on Government terhadap Kepatuhan Wajib Pajak Azzahra, Azzahra; Helmy, Herlina
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.3017

Abstract

This study aims to analyze the influence of love of money and trust in government on taxpayer compliance. The population is individual taxpayers in Padang. A convenience sampling technique was employed, resulting in a total of 400 respondents. The data utilized in this study are primary data, collected through a survey by distributing questionnaires via Google Forms. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results indicate that: (1) love of money does not significantly affect taxpayer compliance, and (2) trust in government has a statistically significant positive impact on taxpayer compliance.
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