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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 Nuansa Karya Akuntansi

 1 
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.
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 Nilai Perusahaan dengan Kepemilikan Institusional sebagai Variabel Moderasi Nabit, Muhammad; Helmy, Herlina
Jurnal Nuansa Karya Akuntansi Vol 3 No 1 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i1.140

Abstract

Climate change poses a serious challenge to human survival, the global economy, and companies, especially in developing countries with vulnerable infrastructure. This condition raises awareness of the importance of managing environmental risks through the implementation of ESG. ESG is needed to improve corporate transparency, responsibility, and sustainability, while helping companies adapt to increasingly pressing environmental and social challenges. This study aims to empirically test the effect of environmental, social, and governance risks on company value with institutional ownership as a moderating variable. This study uses moderated regression analysis to test the formulated hypotheses. The population in this study were all companies listed on the Indonesia Stock Exchange in 2023. Using the purposive sampling method, 74 companies were selected as research samples for the one-year observation period of 2023. Company Value as the dependent variable is measured by Tobin's Q. ESG risk as an independent variable uses a score issued by Morningstar Sustainalytics. Institutional Ownership can be measured by the number of shares owned by institutions with the number of shares outstanding. The results of the study indicate that the ESG risk of companies listed on the Indonesia Stock Exchange does not significantly affect the company's value. Further results, this study found that institutional ownership is able to negatively moderate or weaken the relationship between ESG risk and company value. These findings provide new insights into the relationship between ESG risk, company value, and institutional ownership in the context of the Indonesian capital market and corporate sustainability.
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