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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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Pengaruh Manajemen Laba Riil terhadap Audit Fee: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Panji Mustipa Arbi; Charoline Cheisviyanny; Dovi Septiari
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.542

Abstract

This study aims to examine the effect of real earnings management (REM) on audit fees. This research was conducted on companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample from this study was selected using purposive sampling technique that produces sample of 138 companies. The dependent variable of Audit fee is measured using the actual value of the audit fee divided by 100,000. REM as an independent variable is measured using Roychowdhury (2006) model which has been modified by Suksonghong and Amran (2020) which focuses on abnormal discretionary costs and abnormal production costs. The results of this study found that companies involved in REM activities carried out by client companies had a positive and significant effect on the audit fees paid to auditors.
Pengaruh Tone at the Top dan Locus of Control terhadap Perilaku Disfungsional Audit: Studi Eksperimental pada Mahasiswa S1 Akuntansi Universitas Negeri Padang Destri Andriani; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i4.580

Abstract

The purpose of this study is to analyze the effect of tone at the top and locus of control on dysfunctional audit behavior. is study used a-quasi experimental desaign with 2x2 factorial design. The hypothesis in this study tested by using measures Two way ANOVA. The result of this study indicate that auditors will act dysfunctionally when he knows that tone at the top accepts the dysfunctional audit behavior. Also, the result of this study found that the auditor’s locus of control has an affect on dysfunctional audit behavior. Furthermore, the result of this study found that there is no interaction between tone at the top and locus of control on dysfunctional audit behavior.
Analisis Dampak Pandemi Covid-19 terhadap Perubahan Fokus Corporate Social Responsibility (CSR) pada Hennes & Mauritz Co., Ltd Linda Nurwulan Apriliani; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.642

Abstract

This study aims to analyze: 1) The level and quality of Corporate Social Responsibility (CSR) disclosure before and during COVID-19 of Hennes & Mauritz Co., Ltd for the year 2016-2021 based on the GRI 2021 Standard, 2) Differences in focus changes of CSR before and during COVID-19 of Hennes & Mauritz Co., Ltd for the year 2016-2021 based on the GRI 2021 Standards. This is a interpretative qualitative research using Sustainability Report of Hennes & Mauritz Co., Ltd for the year 2016-2021. Data for this study were secondary data were analyzed using content analysis technique. 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 Hennes & Mauritz Co., Ltd there has been an increase in the number of level and quality of disclosure during COVID-19, 2) There is a change in the focus of disclosure of CSR before and during the COVID-19. H&M shifted the focus of CSR from environmental(300) to economic performance (201) and occupational health and safety (403).
Analisis Dampak Pandemi Covid-19 terhadap Perubahan Fokus Corporate Social Responsibility (CSR) pada Uniqlo Co., Ltd Marwa Mutiara Sati; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.641

Abstract

This study aims to analyze: 1) The level and quality of Corporate Social Responsibility (CSR) disclosure before and during the COVID-19 pandemic of Uniqlo Co., Ltd for the year 2016-2021 based on the GRI 2021 Standard, 2) Differences in focus changes of CSR before and during the COVID-19 pandemic at Uniqlo Co., Ltd. This research is a qualitative research with analysis content method using Sustainability report of Uniqlo Co., Ltd for the year 2016-2021. The object in this study is Uniqlo Co., Ltd. The type of data were documentary data with secondary data sources and the analysis method were content analysis. The result show that: 1) The level and quality of disclosure of Uniqlo’s CSR during the COVID-19 pandemic decreased compared to before the COVID-19 pandemic, 2) There is a change in the focus of Uniqlo's corporate social responsibility during the COVID-19 pandemic. Uniqlo shifted the focus of CSR from environmental (300) to significant indirect economic impacts (203-2) and prevention and mitigation of occupational health and safety impacts directly linked by business relationships (403-7).
Respon Wajib Pajak Terhadap Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) Sherly Rivani; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.647

Abstract

This study aims to analyze the taxpayer’s point of view about SP2DK. This study uses a qualitative method with a phenomenological approach. Data collection techniques using observation and semi-structured interviews. This research is different from previous research because in this this research, SP2DK will be explored in depth and the respondents in this study are taxpayers who have received SP2DK. The results of the study revealed that there were differences in the taxpayer’s point of view about SP2DK, the responses were positive, neutral and negative about the SP2DK received. For the further researchers, it is better to use a wider scope and include all groups of taxpayer.
Pengaruh Covid-19, Kualitas Auditor, dan Manajemen Laba terhadap Opini Audit: Studi Empiris pada Perusahaan Sektor Property and Real Estate yang terdaftar di Bursa Efek Indonesia Rifqi Aulia Lubis; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.650

Abstract

This research aimed to examine the effect of covid-19, auditor quality, and earning management on audit opinion. The population in this research are all property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique used the purposive sampling. Total sample are 176 companies. The statistical method used logistic regression analysis. The result showed that covid-19 and earning management had no significant effect on audit opinion in property and real estate, and auditor quality had a positive effect on audit opinion in property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2021.
Pengaruh Supervisor Relationship dan Sifat Machiavellian terhadap Dysfunctional Audit Behavior Desi Afrizalita; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.587

Abstract

The purpose of this study is analyze the effect of supervisor relationship and Machiavellianism on dysfunctional audit behavior. The effect of supervisor relationship and Machiavellianism on DAB tested by using a quasi experimental with 2x2 factorial design. The ANOVA measurement are used to test hypothesis in this study. The conclusions that can be drawn in this study are subjects in positive relationship with their seniors tended to do DAB. And also in this study it can be concluded that high Machiavellian and low Machiavellian have no effect on DAB. There is an interaction effect between supervisor relationship and Machiavellian that affect to DAB.
Pengaruh Ukuran KAP, Kepemilikan Manajerial dan Pertumbuhan Perusahaan terhadap Manajemen Laba Valencia Pangesti; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.773

Abstract

This study aims to examine the effect of public accounting firm size, managerial ownership and growth on earning management. This type of research is causal associative with a quantitative approach. The data used is obtained from the annual reports of companies that performed well during the Covid-19 pandemic listed on the Indonesian Stock Exchange 2018-2021. The sample selection method using purposive sampling obtained 102 samples from 42 companies. This study uses multiple linear regression analysis to test the hypothesis which is assisted by using the SPSS 25 program. The results show that public accounting firm size and managerial ownership don't have a significant on earning management while growth have a positive and significant effect on earning management.
Analisis Praktik Corporate Social Responsibility (CSR) Saat Pandemi Covid-19 pada Perusahaan Farmasi Liza Wahyuni; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.794

Abstract

This study aims to analyze: 1) the level and quality of Corporate Social Responsibility (CSR) disclosure during the Covid-19 in pharmaceutical companies based on the 2021 GRI Standards, 2) Corporate Social Responsibility (CSR) practiced by pharmaceutical companies in helping to overcome the Covid-19 based on the 2021 GRI Standards. This research is a qualitative research using content analysis methods. The research was conducted on pharmaceutical sector companies in Indonesia by taking 4 samples of companies, namely PT Indofarma Tbk, PT Kalbe Farma Tbk, PT Phapros Tbk, and PT Sido Muncul Tbk. The data used is data for 2019-2020 when the Covid-19 entered Indonesia. The research data comes from the company's sustainability report. The results of content analysis show that the Covid-19 has played a major role in the disclosure of Corporate Social Responsibility (CSR) in the pharmaceutical sector. Two of the four companies that were the subject of the study had quite high Corporate Social Responsibility (CSR) disclosures, namely PT Kalbe Farma and PT Sido Muncul Tbk. Four companies that are active research subjects provide assistance in the form of donations to the community in efforts to tackle the Covid-19.
The “Missing-Part” in Withholding Tax Mechanism Charoline Cheisviyanny; Herlina Helmy; Nayang Helmayunita; Vanica Serly; Sany Dwita
International Journal of Pertapsi Vol. 1 No. 1 (2023): August 2023
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.1.1.8-13

Abstract

This research aims to get understanding and find the solution of the problems related to withholding tax mechanism, especially to treasurers and non-treasurers. The informants are the taxpayers who are government partners. Data was collected through interviews and document analysis. The results show the problems are related to the socialization of new policy, the new procurement platform (SIPLah), the harmful mechanism, and the unclear tax rules. The suggested solutions are to strengthen the position of DGT in withholding tax mechanism and to improve inter-ministerial synergy.
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