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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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Perhatian Media dan Penghindaran Pajak: Studi Kasus Perusahaan LQ45 yang Terdaftar di BEI Tahun 2020-2022 Kharisma, Leni; Cheisviyanny, Charoline
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.1990

Abstract

This study aims to examine the effect of media attention on corporate tax avoidance. This research is an associative type with a quantitative approach. The population includes LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique was carried out using purposive sampling method, there were 97 companies from 2020 to 2022 which became the sample of this study. The tax avoidance variable as the dependent variable is measured by Current ETR. Media attention as one of the independent variables, measured by summarizing the number of articles from issuers that appear in the headlines. Then, news representing different emotions will be further summarized with negative = 1, neutral = 2, and positive = 3. The simultaneous test results show that the independent variables jointly affect the dependent variable. However, partially, only positive media attention has a negative and significant effect on corporate tax avoidance.
Pengaruh Ukuran Perusahaan, Komite Audit dan Gender Komite Audit Terhadap Audit Report Lag Sartika, Dewi; Cheisviyanny, Charoline
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.2118

Abstract

This study aims to analyze 1) The effect of company size on audit report lag 2) The effect of audit committee on audit report lag 3) The effect of audit committee gender on audit report lag. The novelty of this research from the previous one is that the author uses the audit committee gender variable, where this variable has not been widely researched. This study uses quantitative methods with data sources from company financial report with a sample of 117company in sector property, real estate dan building construction. The analytical method used in this research is descriptive analysis, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple regression analysis, determinant coefficient test, simultaneous test (F) and partial test (T). The results of the study found 1) Company size does not have a negative effect on audit report lag, 2) The audit committee has a negative effect on audit report lag, 3)Gender of the audit committee has no negative effect on audit report lag.
Pengaruh Kepemilikan Manajerial, Dewan Komisaris, dan Komite Audit terhadap Fraudulent Financial Statements Ihsanti, Mutiara; Cheisviyanny, Charoline
Jurnal Nuansa Karya Akuntansi Vol 1 No 3 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i3.24

Abstract

This research aims to obtain empirical evidence and analyze the influence of managerial ownership, board of commissioners and audit committee on fraudulent financial statements in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange 2018-2022. The population in this study were 12 pharmaceutical companies, while the sample in this study was 45 companies. This research uses secondary data obtained from the official website of the Indonesia Stock Exchange (BEI), namely www.idx.co.id, the BEI corner (Indonesia Stock Exchange) and company websites using the logistic regression analysis method. The results of this research conclude the managerial ownership, board of commissioners and audit committee have no effect on fraudulent financial statements.
Pengaruh Koneksi Politik terhadap Audit Fee Mahendra, Zelldy Alex; Cheisviyanny, Charoline
Jurnal Nuansa Karya Akuntansi Vol 1 No 3 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i3.30

Abstract

This study examines the influence of political connections with the control variables of company size, debt equity ratio and profitability on audit fees for BUMN companies in Indonesia for the 2018-2022 period. The sample was determined by purposive sampling method and 32 BUMN companies were obtained as sample. The type of used is secondary data using multiple linear regression analysis. The results of the study are that political connections influence audit fees. The control variable company size has an effect on audit fees, while debt equity ratio and profitability have no effect on audit fees.
Tax Education According to the Latest Regulations for Vocational High School Taxation Teachers in West Sumatra: Edukasi Pajak Sesuai Aturan Terbaru bagi Guru Perpajakan Sekolah Menengah Kejuruan di Sumatera Barat Fefri Indra Arza; Sari, Vita Fitria; Cheisviyanny, Charoline; Pebriyani, Dewi; Ridhaningsih, Fitria
Mattawang: Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang3064

Abstract

In last 10 years tax compliance ratio in Indonesia continues to increase as well as the realization of tax revenues which have been able to exceed the target in the last 2 years. However, the tax ratio is still relatively low and homework for the government. One of the factors that influences the tax ratio is the level of tax compliance, which can be improved through a tax education program. In this activity, the target for tax education are members of the MGMP Accounting and Banking in West Sumatra Province who teach taxation subjects. The material that will be provided is the latest taxation regulations, namely income tax article 21 which will be effective from January 1, 2024 and the Core Tax Administration System (CTAS) which will be effective in July 2024. This community service has succeeded in increasing participants' understanding in calculating income tax article 21 according to the latest regulations, and is expected to be used as a reference in revising teaching materials for taxation subjects.
Analisis Pengungkapan Key Audit Matters dalam Laporan Tahunan Perusahaan Konstruksi dan Bangunan Indonesia Tahun 2022-2023 Hidayat, Andika Rahman; Cheisviyanny, Charoline
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2052

Abstract

This study analyzes the disclosure of Key Audit Matters (KAM) in the annual reports of construction and building companies listed on the Indonesia Stock Exchange for 2022-2023. KAMs highlight significant audit aspects requiring detailed auditor explanations. The research identifies trends and frequencies in KAM disclosures and explores influencing factors. Findings show revenue recognition is a frequent KAM issue in the Indonesian construction sector due to the complexity of measuring and recording revenue from long-term projects, which involve significant estimates and assessments. The implementation of PSAK 72, governing revenue recognition from contracts with customers, has further emphasized revenue as a KAM. Additionally, trade receivables are commonly disclosed due to high credit risk and uncertainty in collection, impacting cash flow. KAM disclosures regarding receivables provide transparent information about asset quality and associated risks. This research enhances theories related to KAM disclosure practices and enriches academic literature in accounting and auditing. The findings aim to boost investor confidence in the Indonesian capital market, especially in the construction sector, by highlighting the importance of transparency in financial reporting to improve information quality for stakeholders.
Pengaruh Traits Personality dalam Pengambilan Keputusan Etis Auditor Internal: Studi Empiris pada Auditor BPKP Perwakilan Sumatera Barat Aprinaldo, Rakel; Cheisviyanny, Charoline
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2167

Abstract

This study aims to explore the influence of personality traits on internal auditors ethical decision making, with a focus on auditors at the BPKP Representative of West Sumatra. Using quantitative methods, data were collected through questionnaires distributed to 46 auditors. The results of the analysis show that personality traits such as agreeableness, conscientiousness, extraversion, neuroticism, and openness to experience have varying impacts on ethical decision making. Specifically, this study found that personality traits of agreeableness and conscientiousness do not have a significant effect on the quality of auditors ethical decision-making. In contrast, more dominant personality traits, such as neuroticism, tend to negatively affect ethical decisions. These findings highlight the importance of self-awareness and ethical skill development among auditors, as well as the need for training that focuses on ethics and responsible decision making. This research is expected to contribute to the professional development of auditors and enhance integrity in audit practice, as well as strengthen public trust in the accounting profession.
Inklusi Budaya dalam Aturan Perpajakan Indonesia Cheisviyanny, Charoline; Tanno, Aries; Suhanda, Suhanda
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2742

Abstract

Tax compliance is the most complex tax issue. Previous studies have found many factors that influence tax compliance, one of which is cultural factors. This study analyzes cultural inclusion in Indonesia’s tax regulations by using Literature Review approach. The result shows that the government has paid attention to the diversity of cultures and local wisdoms in Indonesia by integrating them into tax regulations, but has not optimally utilized to improve tax compliance. It suggests utilizing the collective culture in the implementation of a cultural approach to improve tax compliance.
The Collapse of a Legacy: Analyzing Bata’s Financial Struggles (2019-2023) Salsabilla, Putri; Cheisviyanny, Charoline
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2715

Abstract

This research is encouraged by the closure of the Bata Shoe factory in Purwakarta in early 2024. The aim of the research is to analyze financial factors that can provide going concern signals for PT Sepatu Bata Tbk for the 2019-2023 period. The type of research conducted is quantitative descriptive research. This study uses secondary data in the form of annual reports of PT Sepatu Bata Tbk for the 2019-2023 period obtained from the Indonesia Stock Exchange. Data analysis in this study uses two stages, namely data interpretation and conclusion drawing. The results of this study indicate that analysis using the Altman Z Score method, financial distress indicators and financial ratios can give going concern signals for PT Sepatu Bata Tbk for the 2019-2023 period.
Pengaruh Kualitas Auditor Terhadap Pengungkapan Related Party Transaction (RPT): Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Ayunni, Zahara Delfi; Cheisviyanny, Charoline
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.1713

Abstract

This study aims to examine the influence of Big 4 Auditors and Industrial Specialization Auditors on the disclosure of Related Party Transactions in manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2022. The sample selection technique in this study used purposive sampling so that a sample of 209 companies was obtained for research. Disclosure of Related Party Transactions is the dependent variable in this research using measurements adopted from Feleaga & Neacsu (2016) and Big 4 Auditors and Industrial Specialization Auditors are independent variables measured by dummy variables. The results of this research found that Big 4 Auditors and Industrial Specialization Auditors had a positive and significant effect on the disclosure of Related Party transactions.
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