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All Journal Wahana Riset Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Eksplorasi Akuntansi (JEA) International Journal of Pertapsi Jurnal Akuntansi dan Governance Andalas
Herlina Helmy
Universitas Negeri Padang
Economics, Econometrics & Finance Social Sciences Other

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Studi Kasus PT X: Telaah atas Beberapa Permasalahan Terkait Hak dan Kewajiban Wajib Pajak Charoline Cheisviyanny; Herlina Helmy; Sany Dwita
Jurnal Akuntansi dan Governance Andalas Vol 2 No 2 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.16

Abstract

This article aims to review some problems faced by PT X related to three things: the arrangement of PKP, plea of reducing income tax 25, and the status of a tax consultant. The study was carried out from the point of view of academics after conducting a semi-structure interview with the director of PT X and the corporate tax consultant. We also analyzed documents related to these problems. The results of the study show that the company considers the arrangement of PKP is complicated, a reason for rejecting the plea of reducing income tax 25 is unreasonable, and the lack of appreciation for unofficial tax consultants. So, it is recommended for the DGT to reevaluate tax rules implementation related to these matters
Pengaruh Political Connection dan Managerial Ownership terhadap Tax Aggressiveness Firma Ayu Diafitri; Herlina Helmy
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.911

Abstract

The aim of this research is to examine effect of political connection and managerial ownership on tax aggressiveness in primary consumer goods manufacturing companies listed on Indonesia Stock Exchange 2019-2021. The type of this research is causative research, with purposive sampling technique, it got 38 companies as sample. The researcher applied multiple regression analysis. While, the result showed that a political connection had significant and positive effects on tax aggressiveness, while managerial ownership had not significant effects on tax aggressiveness.
The Pengungkapan Informasi Tentang Digitalisasi dan Nilai Perusahaan Rian Firmansyah; Herlina Helmy
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1089

Abstract

The purpose of this study is to find out how the effect of disclosing information about digitalization on company value in the food & beverage sub-sector, the textile & garment sub-sector, and the chemical sub-sector which are listed on the Indonesian stock exchange. This research is included in the type of causality research using a quantitative approach. The data in this study were sourced from company annual reports obtained from the website of the Indonesian stock exchange and the website of each company that was sampled. In testing the hypothesis, this study used panel data regression analysis using Eviews software version 12. Based on tests carried out, the results of this research show that disclosing information about digitalization has no effect on the value of companies in the food & beverage subsector, textile & garment subsector, and chemicals subsector listed on the Indonesian Stock Exchange for the 2019 - 2021 period.
Pengaruh Machiavellian dan Religiusitas terhadap Niat Melakukan Whistleblowing Gisca Inayah Yudira; Herlina Helmy
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1545

Abstract

This research intends to examine the impact of Machiavellianism and religiosity on whistleblowing intentions. This research is quantitative. This research used a purposive sampling method with 201 respondents from 25 SKPD in Sijunjung Regency. This data was analyzed using multiple regression analysis in SPSS version 23. The first variable is Machiavellian which has a negative effect on whistleblowing intentions, where t count is 2.072 > t table 1.974 at sig,0.040 < 0.05. The second variable is religiosity has a positive effect on whistleblowing intentions, where tcount is 2.096 > t table 1.974 at sig 0.038 <0.05.
Siapkah Generasi Z Menjadi Akuntan Publik di Era Digital? Charoline Cheisviyanny; Sany Dwita; Herlina Helmy; Vita Fitria Sari
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Indonesia, similar to some other countries, are now facing public accountant shortage. The aim of this research is to provide understandings on accounting students’ and graduates’ (1) perceived obstacles in entering public accountant profession and (2) readiness in facing challenges of the digital era. The survey design was used to collect accounting students’ and graduates’ responses in Indonesia with regards to the research’s aims. Since the accounting students are Gen Z and the accounting graduates are Gen Y or Gen X, this study used The Theory of Generation. The study revealed that (1) CPA exam is the biggest obstacles for accounting students and graduates to enter public accountant profession and (2) the readiness of accounting graduates is significantly different (greater) than that of accounting students. The results of the study have implication to many related parties in regards to learning methods, dynamic work environments, examination/training methods, and parenting styles.
Pengaruh Green Accounting dan Pengungkapan Emisi Karbon terhadap Nilai Perusahaan Salsabila Asyura; Herlina Helmy
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.3807

Abstract

This study aims to determine the effect of implementing green accounting and carbon emission disclosure on firm value. Green accounting is measured using the environmental cost ratio, carbon emission disclosure using the GRI content index, and firm value using Tobin’s Q. This research is causality research with a quantitative approach. The data consists of annual and sustainability reports of mining companies in Indonesia listed on the Indonesia Stock Exchange through 2021-2024. Using the purposive sampling method, 39 companies were selected during 4 observation periods, so 156 samples were used in total. For conducting hypothesis testing, this study uses panel data regression analysis using EViews software version 12. Overall, the results of this study indicate that neither green accounting nor carbon emission disclosure affects firm value significantly.
Co-Authors Adrian Syah Adzkia Celina Asmara Aldian Fahdri Azhari Pratama Bimahadi Razak Charoline Cheisviyanny Danil Sanjaya Diah Dewi Nawang Wulan Dio Septiawan Doni Syahputra Erly Mulyani Febrianti Febrianti Firma Ayu Diafitri Gisca Inayah Yudira Gustiman Candra Lara Fatma Sarni Mayar Afriyenti Melia Mardani Muharsa Farhan Nayang Helmayunita Pertiwi Dessi Utami Rian Firmansyah Ridho Hamdani Salma Taqwa Salsabila Asyura Sany Dwita Septem Al Asyari Suci Ardiryanti Tari Julia Rahmah Vanica Serly Vita Fitria Sari