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<![CDATA[Komponen-Komponen Other Comprehensive Income dan Relevansi Risiko Comprehensive Income ]]>
<![CDATA[Adrian Syah]]>;
<![CDATA[Herlina Helmy]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i4.408
<![CDATA[This study aims to examine the risk relevance net income, comprehensive income, and component-competent other comprehensive income. Specifically, this study investigates the risk relevance of net income volatility, comprehensive income volatility, and component-component other comprehensive income volatility on stock return volatility. The study population was finance and banking companies listed in Indonesia Stock Exchange period 2013-2017. Samples are selected with purposive sampling method. This study employed a quantitative method with simple linear regression because for variable tested had a number of different samples. The result of this research showed the risk relevance net income and comprehensive income can not be proven statistically. But of the five component of OCI only volatility change in the fair value of a financial instrument in a cash flow hedge are shown to have a significant positive effect on volatility stock return.]]>
<![CDATA[Agresivitas Pajak dan Kecurangan AkuntansiAgresivitas Pajak dan Kecurangan Akuntansi ]]>
<![CDATA[Suci Ardiryanti]]>;
<![CDATA[Herlina Helmy]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v4i1.448
<![CDATA[This study aims to examine the tax aggressiveness relationship accounting fraud. This study uses the Beneish M Score Model to detecting accounting fraud and then measured by a dummy variable. The tax aggressiveness variable measured using five proxies including, Effective Tax Rate (ETR1, ETR2, ETR3, ETR4) and Book Tax Differences (BTD). The study population was manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The study sample was determined by purposive sampling, so that 53 samples of manufacturing companies were obtained. Based on panel data regression analysis, the result show that of the five proxies used to measure tax aggressiveness, only ETR4 had a significant positive related to accounting fraud. While ETR1, ETR2, and ETR3 have an insignificant negative related to accounting fraud, and BTD is positive related to accounting fraud but not significant. The conclusion of this study is that tax aggressiveness are not positively related significantly with accounting fraud so the hypothesis is rejected.]]>
<![CDATA[Pengaruh Tarif Pajak, Teknologi Informasi Perpajakan, dan Keadilan Sistem Terhadap Penggelapan Pajak: Studi Empiris pada WPOP yang Melakukan Usaha di Kota Padang ]]>
<![CDATA[Pertiwi Dessi Utami]]>;
<![CDATA[Herlina Helmy]]>
<![CDATA[ Wahana Riset Akuntansi Vol 4, No 2 (2016) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v4i2.7228
<![CDATA[This research is aimed to examine and find out empirical evidence of the tax rate, information technology and taxationand justice system of taxation on tax evasion. Sampled used in this research are individual taxpayers who do business at Padang City. The data are collected using simple random sampling method. The analysis of this research employs multiple regression. Result show that tax rate havesignificant effect on tax evasion, information technology and taxationhave significant effect on tax evasion, and justice system of taxation have positive significant effect on tax evasion.Keyword: tax rate, information technology and taxation, justice system of taxation, tax evasion]]>
<![CDATA[Analisis Skeptisisme Auditor di Padang, Sumatera Barat ]]>
<![CDATA[Charoline Cheisviyanny]]>;
<![CDATA[Sany Dwita]]>;
<![CDATA[Herlina Helmy]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 18, No 1 (2018) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v18i1.252
<![CDATA[This research aims to examine the influence of gender, experience, independence, and competence on auditors’ scepticism. The data for this research was collected using a survey questionnaire to 38 auditors in Padang. The total sampling technique was used due to the limited numbers of auditors in Padang. This research also used 140 accounting students as the proxy of incompetent auditors using a purposive sampling technique. The results of the study show that: (1) male auditors are more sceptical than female auditors; (2) there is no difference between experienced and inexperienced auditors on scepticism; (3) independence has a positive influence on auditor’s skepticism; and (4) there is a significant difference between competent and incompetent auditors on scepticism. The findings implied that auditors have to maintain their independencies and competencies to ensure their professional scepticism during the audit. It is suggested for further studies to extend this research by exploring other variables and respondents.Riset ini bertujuan untuk menguji pengaruh gender, pengalaman, independensi, dan kompetensi terhadap skeptisisme auditor. Data dikumpulkan dengan menggunakan kuisioner ke 38 auditor di Kota Padang. Kami menggunakan total sampling technique karena terbatasnya jumlah auditor yang ada. Untuk menguji perbedaan skeptisisme antara auditor berkompeten dan belum berkompeten, kami menggunakan mahasiswa akuntansi sebagai representasi dari auditor yang belum berkompeten. Hasil dari penelitian ini menunjukkan bahwa: (1) auditor laki-laki lebih skeptis daripada auditor perempuan, (2) tidak ada perbedaan skeptisisme antara auditor yang berpengalaman dan tidak berpengalaman, (3) independensi berpengaruh positif terhadap skeptisisme auditor, dan (4) tidak ada perbedaan skeptisisme antara auditor yang berkompeten dan belum berkompeten. Hasil ini memberikan dampak terhadap kantor akuntan publik, organisasi akuntan publik, dan perguruan tinggi. Hasil ini juga mengimplikasikan bahwa auditor harus menjaga independensi dan kompetensi untuk menjaga skeptisisme profesional mereka selama proses audit berlangsung. Kami menyarankan untuk memperluas riset dengan menambah variabel dan responden yang lain.]]>
<![CDATA[Analisis Penerapan Pengelolaan Dana Desa ]]>
<![CDATA[Diah Dewi Nawang Wulan]]>;
<![CDATA[Herlina Helmy]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i1.651
<![CDATA[The purpose of this study was to find out how the accountability of village fund management which includes planning, implementation, administration, reporting and accountability in Sari Mulya and Kuamang Villages, Jambi Province. The research method used is an interpretive qualitative research method. Data sources have primary and secondary data. Data collection techniques were carried out by observation, interviews, and documentation. The survey results show that: (1) Although planning applies the principles of participation and transparency, the preparation of village fund plans and village budgets has not been in accordance with the time specified in the Minister of Home Affairs Regulation Number 20 of 2018 Article 43 (2) The implementation of village funds has not implemented the principle of transparency and participation and accountability. the village government has implemented the principle of accountability related to income and expenditure in accordance with Permendagri Number 20 of 2018 concerning Village Finance Article 63 (3) The village government applies the principle of accountability in accordance with Permendagri Number 20 of 2018 concerning Village Finance. at the administrative stage (4) Reporting and accountability applies the principles of accountability and transparency, but reporting and accountability. The implementation of the APBD is not in accordance with the stipulated time limit and is not in line with Permendagri Number 20 of 2018.]]>
<![CDATA[Pengaruh Love Of Money terhadap Kecurangan Pengelolaan Dana Desa ]]>
<![CDATA[Melia Mardani]]>;
<![CDATA[Herlina Helmy]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.708
<![CDATA[This research tries to ascertain the impact of love of money on fraudulent village fund management. The Nagari in Tanah Datar Regency are the study's population., West Sumatra, amounting to 75 Nagari. The sample in this study was the Wali Nagari, secretary and treasurer in each nagari in Tanah Datar Regency. This study's research design, which employs primary data, is quantitative. Direct distribution of questionnaires to 225 respondents yielded the primary data. The data analysis technique in this study used a simple linear regression technique. The results of this study are Love of Money has a positive and significant effect on fraudulent village fund management in Nagari in Tanah Datar Regency.]]>
<![CDATA[Pengaruh Kepribadian Agreeableness dan Conscientiousness terhadap Academic Dishonest: Studi Empiris Mahasiswa Akuntansi Perguruan Tinggi di Kota Padang ]]>
<![CDATA[Aldian Fahdri]]>;
<![CDATA[Herlina Helmy]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.719
<![CDATA[Academic dishonesty is still common among academics and is mostly done by students today and this is major concern. Accounting research needs to pay attention to this phenomenon. This study aims to analyze the effect of agreeableness and conscientiousness on academic dishonesty. This type of research is associative causality research with a quantitative approach. The population in this study were undergraduate students of Accounting, Faculty of Economics, Padang State University, Andalas University, Bung Hatta University and the Computer College Foundation, Putra Indonesia University. The number of research samples was determined using the slovin formula. The samples in this study were undergraduate Accounting students who were active at Padang State University, Andalas University, Bung Hatta University, and the University Putra Indonesia Computer College Foundation. The data collection method used a questionnaire distributed in the form of a google form. The data used in this study is primary data. The hypothesis in this study was tested using multiple linear regression analysis with IBM SPSS 25. The results showed that agreeableness and conscientiousness had a significant and negative effect on academic dishonesty.]]>
<![CDATA[Pengaruh Koneksi Politik dan Keragaman Gender terhadap Agresivitas Pajak ]]>
<![CDATA[Adzkia Celina Asmara]]>;
<![CDATA[Herlina Helmy]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.804
<![CDATA[This study aims to determine the effect of Political Connections and Gender Diversity on tax aggressiveness. The company uses tax aggressiveness to fulfill tax obligations that do not violate tax regulations and do not conflict with laws. The reduction in the tax burden is the main reason for companies to carry out tax aggressiveness. This research is a type of quantitative research. The research sample is mining sector companies listed on the IDX for the 2018-2020 period. This research sample selection method is using purposive sampling method. Secondary data is obtained based on the annual financial reports on the IDX. The results of the study show that political connections have a negative effect on tax aggressiveness and gender diversity has a negative effect on tax aggressiveness. This research contributes to the government being able to improve supervision of companies that have close relationships so that they remain compliant in paying taxes and avoid tax risks.]]>
<![CDATA[Pengaruh Diversitas Gender Dewan Direksi dan Kepemilikan Saham Manajerial terhadap Tax Aggressive ]]>
<![CDATA[Febrianti Febrianti]]>;
<![CDATA[Herlina Helmy]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.832
<![CDATA[This study aims to review the extent of the influence of independent variables including gender diversity of the board of directors, managerial share ownership and corporate social responsibility on tax aggressiveness (Tax Aggressive). The population in this analysis numbered 161 companies verified by the Indonesian Stock Exchange (IDX) starting from 2014- 2018. Meanwhile, the number of research object samples totaled 36 companies engaged in the manufacturing sector and IDX verified starting from 2014-2018. The sampling technique used is purposive sampling. The research method is panel data regression through the data model in the form of cross sections. Processing research data using the help of software e-views version 8. Through the results of the research it can be seen where there is no significant influence between the gender diversity variable of the board of directors (X1) and Tax Aggressive. For variable X1 it is known that the first hypothesis t statistic value is (H1) of -0.026864 < ttable 1.972 with a probability level of 0.9786 > 0.05 which makes it possible to conclude that H1 is rejected. Meanwhile the managerial share ownership variable (X2) obtained a statistical value of -0.401682 < ttable 1.972 with a probability level of 0.6884 > 0.05 which can be taken where the second hypothesis (H2) in this analysis H2 is rejected.]]>
<![CDATA[Pengaruh Corporate Social Responsibility terhadap Penghindaran Pajak dengan Kepemilikan Institusional sebagai Moderasi ]]>
<![CDATA[Ridho Hamdani]]>;
<![CDATA[Herlina Helmy]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.871
<![CDATA[This study examines the effect of corporate social responsibility on tax avoidance with institutional ownership 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 138 observations. The results of this study explain that Corporate Social Responsibility has no significant effect on tax avoidance practices. And institutional ownership cannot moderate or weaken the relationship between Corporate Social Responsibility and tax avoidance. Subsequent research, added other independent variables and added the research time span so that it would provide better results.]]>
