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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

Author-ID : 2554515

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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Pengaruh Kualitas Pengungkapan Corporate Social Responsibility, Gender Dewan Direksi, Dan Gender Dewan Komisaris Terhadap Tax Aggressive Beni Rahman; Charoline Cheisviyanny
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.v2i2.243

The objective of this study is to examine the effect of quality of corporate social responsibility disclosures and board’s gender on tax aggressive. The analysis technique used multiple regression analysis methods. The sample for this study consisted of 19 companies listed on the Indonesia stock exchange (BEI) and reported sustainability reports for 2015-2018, so that 76 observations were obtained. The results found that quality of CSR disclosure has no effect on tax aggressive, the gender on board of directors has no effect on tax aggressive. While the gender on board of commissioners has negative effect on tax aggressive. Future researches are sugested to focus on each company to get better results.

Analisis Keterlambatan Laporan Pertanggungjawaban Realisasi APBDes (Nagari): Studi Kasus pada Kabupaten Pasaman Barat Nanda Rafsanjani; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.354

This study aims to describe why the village goverment is late in submitting the village budget accountability report (APBDes) in West Pasaman Regency. This research is classified as a descriptive study. Sampling based on research objectives and data collection methods using interviews. This research was conducted in villages that were late in reporting the accountability for the realization of the (APBDes) in West Pasaman Regency. This study found that there are four obstacles that cause the village apparatus cannot make the report timely: quality of human resources, facilities & infrastructure, community participation, internal control. It suggested for further research to increase the sample and focus on comparing villages that are late and not late in reporting the budget realization accountability.

Faktor Determinasi Kualitas Audit: Pada Perusahaan BUMN di Indonesia Tahun 2015-2019 Friscilia Meila Anggina; Charoline Cheisviyanny; Dovi Septiari
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.440

This study aims to examine the effect of audit quality determination factors which consist of restatement, small profit, prior roa meet, going concern opinion and type 1 error going concern opinion on audit quality. This research was conducted on BUMN companies in Indonesia in 2015-2019 and the research sample was determined using the purposive sampling method so that 46 sample companies were obtained. The results show that companies that do restatement do not have a worse audit quality than those that do not restate, companies that are categorized as small profit do not have audit quality that are worse than those that are not categorized as small profit, companies that are categorized as prior-roa meet do not have audit quality that is worse than those who are not categorized as prior roa meet, auditors who provide going concern opinions do not have better audit quality than those who do not provide going concern opinions and auditors who make type 1 errors going concern opinions do not have worse audit quality than those who do not commits a type 1 error of going-concern opinion.

Potensi Pendapatan Retribusi Parkir Dari Sudut Pandang Juru Parkir Liar di Kota Padang Tahun 2021 Awandra Firson Sedenel; Charoline Cheisviyanny; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.493

This research is based on the phenomenon of illegal parking that often occurs in Padang City. The purpose of this study is to calculate the potential parking retribution in Koto Tangah District which has not been included in the list of government parking potentials and to explore fairness of illegal parking activity from illegal parking officers point of view in Koto Tangah district. The approach used in this study is qualitative approach. The Data was collected by using interviews, observation, and documentation (triangulation). The sample of this research is illegal parking officers in Koto Tangah district. The results of this study found that (1) Koto Tangah district has a large potential for retribution, (2) Illegal Parking Officers in Koto Tangah district feel satisfied and justified with the parking system they run without government's agreement.

Pengaruh Tax Avoidance Jangka Panjang Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2014 Galant Victory; Charoline Cheisviyanny
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

This study aimed to examine the effect of Long-Term Tax Avoidance on Firm Value was Institutional Ownership as a moderating variable. This type of research classified into research causative. The population in this research was manufacturing firms listed in Indonesia Stock Exchange (IDX) in 2010-2014. The sample was determined by purposive sampling method. That obtained 60 sample firms. The type of data in this research was secondary data obtained from IDX. The analytical method used was Moderated Regression Analysis (MRA). The results of this study concluded: (1) Long-Term Tax Avoidance has a positive and significant impact on Firm Value. (2) Institutional Ownership is able to strengthen the relationship between the Long-Term Tax Avoidance and Firm Value. Based on this research it suggest that firms should consider Avoidance Tax policy by considering the costs and the risks arising from thosepolicies. Keywords : long-term tax avoidance, institutional ownership, firm value.

Pengaruh Tanggung Jawab Profesi, Independensi, Integritas, Objektivitas, Dan Kompetensi Terhadap Etika Auditor Charoline Cheisviyanny; Lili Anita
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

The research aims to know the effect of professional responsibility, independency, integrity, objectivity, and competency to auditor’s ethic. The population of the research was the auditors in Public Accountant Office in Padang. The sample was chosen by total sampling method. The data was collected by questioners and analyzed by double regression analysis. The result show: 1) Professional responsibility positive significantly effect to auditor’s ethic. 2) Independency does not positive significantly effect to auditor’s ethic. 3) Integrity does not positive significantly effect to auditor’s ethic. 4) Objectivity positive significantly effect to auditor’s ethic. 5) Competency does not positive significantly effect to auditor’s ethic. Keywords: auditor’s ethic, proffesional responsibility, independency, integrity, objectivity, competency

Pengaruh Kualitas Penetapan Pajak Dan Tindakan Penagihan Aktif Terhadap Pencairan Tunggakan Pajak Rudi Hidayat; Charoline Cheisviyanny
Wahana Riset Akuntansi Vol 1, No 1 (2013)
Publisher : Universitas Negeri Padang

This study aimed to examine: (1) effect of the tax determination quality of the recovery of tax arrears and (2) effect of active tax collection of the recovery of tax arrears. This type of research is causative research. The population in this study is delinquent taxpayers who obtain sanction reduction decisions or objection / appeal decisions in 2010. The sample was determined by the random sampling method. Types of data used is secondary data obtained from the tax office primary Padang. The method of analysis used is double regression analysis. The results of this study indicate that tax determination quality have a significant positive effect to the recovery of tax arrears. Active tax collection also has have a significant positive effect to the recovery of tax arrears. Based on these results, it is suggested : 1) To improve the quality of the tax determination. Thus, the tax authorities must do tax audit properly through the stages, procedures, and guidelines established. 2) To improve active tax collection to get more tax arrears’ disbursement.Keywords: tax determination quality, active tax collection, recovery of tax arrears

Faktor Determinasi Kualitas Audit Dzikri Fahruroji; Charoline Cheisviyanny; Dovi Septiari
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.114220

Analisis Skeptisisme Auditor di Padang, Sumatera Barat Charoline Cheisviyanny; Sany Dwita; Herlina Helmy
Jurnal Akuntansi dan Bisnis Vol 18, No 1 (2018)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

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.

Faktor Determinasi Kualitas Audit: Studi Empiris pada Entitas yang Listing di Bursa Efek Indonesia Priode 2015 - 2019 Rahmat Fauzi; Charoline Cheisviyanny; Dovi Septiari
Jurnal Eksplorasi Akuntansi Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i2.461

This study aims to determine and find out about the audit quality of companies listed on Bursa Efek Indonesia from 2015 to 2019. in taking samples in this study using purposive sampling method. The data used in this study is the annual report of companies listed on the Bursa Efek Indonesia obtained from the Bursa Efek Indonesia website and the website of each sample company, testing is done by using regression. The results showed that Auditor Industry Specialization had a positive effect on audit quality, Audit Fees had no significant effect on audit quality, Audit Delay had a positive effect on audit quality, New Clients had no significant effect on audit quality, and KAP Size (Big 4 or Non Big 4) does not have a significant effect on audit quality and the number of clients has a negative effect on audit quality in companies listed on the Bursa Efek Indonesia in 2015-2019.

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

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