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All Journal Wahana Riset Akuntansi International Journal of Supply Chain Management PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Akuntansi dan Bisnis Jurnal Pajak dan Keuangan Negara (PKN) Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Mattawang: Jurnal Pengabdian Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Menara Pengabdian Jurnal Nuansa Karya Akuntansi International Journal of Pertapsi Jurnal Akuntansi dan Governance Andalas
Charoline Cheisviyanny
Universitas Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Faktor-Faktor Yang Mempengaruhi Pergantian Auditor: Juriati Juriati; Charoline Cheisviyanny; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.67

Abstract

This research aims to determine the influence of audit quality, change in audit fees, change in management, financial distress and client size on auditor switch. This type of research is causative research. The population and sample in this research are companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017. The sample selection in this research used a purposive sampling method. Data type is secondary data. Data collection is done by collecting documentation data of financial statements of companies listed on the Stock Exchange for the 2014-2017. The data analysis method used is logistic regression analysis, with auditor switching as the dependent variable and audit quality, change in audit fees, change in management, financial distress and client size as independent variables. The results of the research concluded that audit quality, change in audit fees, financial distress and client size have significant relationship with auditor switchi while management change does not have a significant relationship with auditor switch. The next researcher can consider using other variables such as share growth, company growth, audit tenure, audit delay and other variables that might influence auditor switch
Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Reporting Ihsan Syakirli; Charoline Cheisviyanny; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.74

Abstract

This research aims to give empirical evidences about company’s characteristics effects on sustainability reporting disclosure. Information in company’s sustainability report disclosure was collected by using GRI indicators. This research is an associative causal. All of company that listed on BEI for 4 years start from 2013 through 2016 used as population in this research while sample was defined bu purposive sampling method and 11 companies as sample. Type of data that we used was secondary data (panel data) from www.idx.com and company’s website. Data collection method used documentation method and multiple regression analysist method. The result are profitability, company’s size and industrial type have no effect on company’s sustainability reporting disclosure. The result of this study contribute directly to the knowledge of corporations providing voluntary disclosure information in form of quality sustainability reports and the importance of the development of globally accepted sustainability reporting standards.
Analisis Pemanfaatan Dana Corporate Social Responsibility Bagi Penerima Beasiswa Bank Nagari Gigih Apriatma; Charoline Cheisviyanny; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.78

Abstract

The purposes of this research are to analyze the benefits of recipients of Scholarship CSR Funds by Bank Nagari,the feedback for Bank Nagari and the provision of target benefits of CSR Funds by Bank Nagari. The subject of this research was students who received Bank Nagari scholarship. This research was a qualitative research. The type of data used in this research were primary and secondary data. Primary data was obtained from the results of in-depth interviews with students and secondary data was obtained from Bank Nagari's Annual report 2016. Data collection techniques were carried out by observation, interviews, and documentation. The results of this research indicated that the scholarship from Bank Nagari has benefits for recipients, while for feedback was directly not received by Bank Nagari, as well as for the overall awarded of scholarships was considered appropriate but there was different ways of register procedures.
Pengaruh Financial Distress, Growth Options, Institutional,Ownership Terhadap Aktivitas Hedging: Dian Yustika; Charoline Cheisviyanny; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.81

Abstract

This,research aims to examine,at the,influence of financial distress, growth options, and institutional ownership against hedging activity on manufacturing company in Indonesia stock exchange period 2014-2016. To achieve that goal, this ,research using,quantitative.research methods to examine the population or a specific sample in,order to test the,hypothesis that,have been set. The.technique of data collection is done by libraries and,documentation techniques.,This research using the method,of logistic regression because this method is the most representative to,examine,the variables examined. The results of this research,indicate: (1) Financial distress had no effect significant hedging,activity,against (2) Growth of significant positive effect Options against hedging,activity (3) Institutional ownership of significant effect against hedging activities
Analisis Pengungkapan Corporate Social Responsibility PT. Bukit Asam, Tbk Berdasarkan Global Reporting Initiatives (GRI) Dan Kaitannya Dengan PROPER Atika Tri Ningsih; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.114

Abstract

This study aims to analyze: 1) The level of corporate social responsibility disclosure of PT. Bukit Asam, Tbk for the year 2017 and 2018 based on the GRI G4, 2) The similarity of each indicator contained in GRI G4 with PROPER which are issued by The Ministry of Environment. This is a descriptive qualitative research. The sample in this study was a mining company that revealed the sustainability report in 2017 and 2018 based on the GRI G4 standard and obtained a gold PROPER, namely PT. Bukit Asam, Tbk. The type of data were documentary data with secondary data sources and the analysis method were content analysis. The result show that: 1) Based on the results of content analysis on the level of disclosure of economic, environmental and social indicator on the sustainability report of PT. Bukit Asam, Tbk in 2017 is higher than in 2018 and the level of breadth and depth of the sustainability report of PT. Bukit Asam, Tbk in 2018 has a better category score than in 2017, 2) There are similarities GRI G4 indicator in environmental category as PROPER indicator items, namely energy, cesspool, water and biodiversity
Analisis Pengungkapan Corporate Social Responsibility PT. Aneka Tambang Tbk Berdasarkan Global Reporting Initiatives (GRI) Dan Kaitannya Terhadap PROPER Nurul Addini; Charoline Cheisviyanny; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.118

Abstract

This study aims to analyze: 1) The level of Corporate Social Responsibility (CSR) disclosure of PT Aneka Tambang, Tbk for the year 2017 and 2018 based on the GRI G4 Guideliness, 2) The similarity of each indicator contained in GRI G4 with PROPER which are issued by the Indonesian Ministry of Environment. This is a descriptive qualitative research using Sustainability Report of PT Aneka Tambang, Tbk for the year 2017-2018. Data for this study were secondary data were analysed using content analysis technique. The results show that: 1) Based on the result of content analysis on the level of disclousure of economic, social and environmental performance indicators on Corporate Social Responsibility disclousure of PT ANTAM is higher for 2017 compared to those of 2018. The breadth and depth ofCorporate Social Responsibility disclosure of PT ANTAM in 2017, is better compared to those of 2018. 2) In GRI G.4 especially enviromental aspects, there are several indicator items that have similarities with PROPER valuation indicator
Analisis Peranan Konsultan Pajak Terhadap Kepatuhan Wajib Pajak Dalam Memenuhi Kewajiban Perpajakan Dian Khairannisa; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.133

Abstract

This study aims to determine whether there is a role for tax consultants on taxpayer compliance in fulfilling tax obligations. This research is a type of qualitative research. Data collection techniques are semi-structured interviews and triangulation. Interviews were conducted with companies in the city of Padang. The population in this study were companies in the city of Padang, and 20 companies were sampled in this study. The result of this study prove that (1) the reasons for taxpayers using tax consultant services are divided into three, namely lack of knowledge of taxpayers regarding all tax regulations, complicated taxation systems and the last reason is that tax obligations can be carried out effectively and efficiently, (2) the type of tax consultant that is chosen by many corporate taxpayers is type honest consultant because taxpayers use tax consultants rather than aiming to help find loopholes but to help taxpayers who have difficulty managing their own taxes, and (3) advice from tax consultants chosen by all taxpayers are conservative advice, because companies do not want to bear the risk of using aggressive sanctions. For the next researcher, I suggest collecting data not only from interviews, but also suggested for further research to conduct research into a wider scope in various regions and add other variables related to the role of tax consultants for taxpayers in Indonesia
Pengaruh Pendapatan Asli Daerah, Ukuran Pemerintah Daerah, Tingkat Ketergantungan Pemerintah Daerah Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah Edo Anggara; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.205

Abstract

This study aims to empirically show the effect of of original local government revenue on local government scope, the dependence level of local government and audit findings against financial statements disclosure of local government. The sample selection uses the total sampling method. Original local government revenue is measured by using the natural logarithm of regional revenue, local government scope is measured by total local government assets in LKPD, dependency level of local government is measured by fund transfers divided by total revenue, audit findings are measured from the results of audits of the Indonesian Supreme Audit Institution on the internal control system of government (BPK). This findings show that the level of local government dependency has positive effect on the level of financial statements disclosure in local government. The findings with the sig value of 0,000 <0.05, and the calculated value of 3.785> tt table 2.006, it can be concluded that the H3 Hypothesis Accepted, and this study can contribute empirically by 28.91%. Meanwhile, the original local government revenue on local government scope variable, size of local government and audit findings do not affect the level of financial statement disclosure. The suggestions for further research are expected to improve the number of research samples and observation year. Moreover, the other variables can be used to measure the level of disclosure , and the data analysis techniques is qualitative using interview method to obtain information about disclosure of financial statement
Analisis Kepatuhan Pajak Pelaku UMKM Pasca Penerbitan Peraturan Pemerintah Nomor 23 Tahun 2018 Sri Rahayu Rahmadhani; Charoline Cheisviyanny; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.228

Abstract

This study aims to analyze the tax compliance of MSMEs after the issuance of Government Regulation No. 23 of 2018. This research is a qualitative research using a phenomenological approach. The Informants were determined using the purposive sampling method. Data was collected by interview and triangulation techniques. Data analysis used was the model of Miles and Huberman is data reduction, data display and conclusions. The results showed that the compliance of MSMEs in Padang City was still low. This is caused by the lack of tax knowledge. It suggests tax officer enhance socialization ad to educate taxpayer.
Faktor Determinan Mahasiswa Tingkat Pertama Dalam Pengambilan Keputusan Memilih Program Studi Akuntansi S1 Universitas Negeri Padang Charoline Cheisviyanny; Ravi Pratama
Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i2.238

Abstract

This study aims to analyze the factors that determine first year accounting students in choosing an undergraduate accounting study program of Universitas Negeri Padang. These factors are interests, self-potential, parental support, job opportunities, costs, university image, collective decisions, school recommendation. The population in this study was the first year accounting students of Universitas Negeri Padang. The sample is determined based on the non-probability sampling method. The data used in this study are primary data. This study used a questionnaire to collect data. The analytical method is multiple linear regression analysis. The results showed interest, self-potential, and job opportunities have significant influences on decision making in selecting accounting study program of Universitas Negeri Padang. While parental support, fees, university assessments, collective decisions and school recommendation have no effect. Further researches are expected to explore other universities because each university has different charactetistics of students and a unique culture.
Co-Authors Abel Tasman Aprinaldo, Rakel Aries Tanno Atika Tri Ningsih Awandra Firson Sedenel Ayunni, Zahara Delfi Beni Rahman Betavia, Ade Elsa Desi Afrizalita Destri Andriani Deviani Deviani DEWI SARTIKA Dian Fitria Handayani Dian Khairannisa Dian Yustika Dinata, Ikkral Dovi Septiari Dzikri Fahruroji Edo Anggara Efrizal Syofyan Erly Mulyani Fefri Indra Arza Fitra, Halkadri Friscilia Meila Anggina Galant Victory Gigih Apriatma Halmawati Halmawati Helmy, Herlina Herlina Helmy Hidayah, Yani Balqis Hidayat, Andika Rahman Ihsan Syakirli Ihsanti, Mutiara Ilahi, Vivi Anugrah Juriati Juriati Kharisma, Leni Laura Callista Wijaya Lili Anita Linda Nurwulan Apriliani Liza Wahyuni Mahendra, Zelldy Alex Marta, Joan Marwa Mutiara Sati Mayar Afriyenti Mia Angelina Setiawan Monica Fitrianedi Jamel Nanda Rafsanjani Nayang Helmayunita Nelonda, Selli Novita, Fitria Indah Nurul Addini Nurzi Sebrina Panji Mustipa Arbi Pebriyani, Dewi Rahmat Fauzi Ravi Pratama Ridhaningsih, Fitria Rifqi Aulia Lubis Rudi Hidayat Salma Taqwa Salsabilla, Putri Sany Dwita Sariyanah, Sariyanah Serly, Vanica Sherly Rivani Sri Rahayu Rahmadhani Suhanda Suhanda Valencia Pangesti Vanica Serly Vita Fitria Sari Yolandafitri Zulvia Zulva Riani, Novya