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Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan Nadia Dwi Tasya; 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.v1i3.126

Tthe objective of this study is to determinethe effect of slack resources and board’s gender on the quality of corporate social responsibility disclosures. The analysis technique uses multiple regression analysis methods. The sample in the study were 28 companies listed on the Indonesia stock exchange and reported sustainability reports for 2015-2017, so that 84 observations were obstained. The results find that slack resources have negative effect on CSR disclosure quality, while the gender on board of directors have positive effect on CSR disclosure quality. There is no relationship between commissioner’s gender and CSR disclosure quality. The control variables used in this study are company size, profitability and leverage, company size and leverage has a influence on CSR disclosure quality while the profitability has no influence on CSR disclosure quality

Analisis Persepsi Wajib Pajak UMKM Terhadap Peraturan Pemerintah No. 23 Tahun 2018 Esi Rahmadini; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i4.170

This study aims to analyze the understanding and perception of SMEs Taxpayers towards Government Regulation Number 23 of 2018 in Padang. This research is a qualitative method with a phenomenological approach. Data was collected through interviews, observation and documentation. Interviews were conducted on four types of SMEs Padang namely culinary, trade, services and handicraft industries with ten informants who fulfill their tax obligations according to Government Regulation Number 23 of 2018. The research process was carried out interactively and obtained meaning that was not measurable by statistical data and aims to explore various information in more depth and make it possible to get things implied. Data analysis is inductive and qualitative research. This study found that the level of understanding of taxpayers was not so good because most taxpayers only understand Government Regulation Number 23 of 2018 limited to a reduction in tax rate to 0.5%. The results also found that taxpayers welcomed the reduction in tax rate, the self assessment system was considered ineffective, the deadline and bookkeeping obligations were considered confusing for taxpayers. Government outreach is the main determinant of the implementation of Government Regulation Number 23 of 2018

Analisis Kinerja Keuangan Sebelum Dan Sesudah Penerapan Pola Pengelolaan Keuangan Badan Layanan Umum Di Universitas Negeri Padang Muhammad Syahromi; 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.v2i2.253

This study aims to determine how thefinancial performance before and after the application of thefinancial management patterns of public service agency (PK BLU) at Universitas Negeri Padang.This study usedquestionnairesand interviews to collect data. The population was academic community (students, lecturers, and university staffs) of Universitas Negeri Padang. We use convenience sampling method to select sample. The data was analyzed withseveral measurement methods: financial statements analysis and public satisfaction index.The results showed that the performance of Universitas Negeri Padangwas getting better after the application of PK BLU, even though the ratio was still not stable. While the level of community satisfaction after the implementation of PK BLU reached good satisfaction index 70.02. Based on theinterviews with lecturers and university staffs, theystated that PK BLU doesnot have a directly impact on students’ interest in the teaching and learning process but has an impact of the number of infrastructures to support the teaching and learning process. It concluded that there were manypositive changes after the implementation of PK BLU such as flexibility in financial management, financial planning, budget use, and financial reporting

Pengaruh Kualitas Pengungkapan Corporate Social Responsibility, Dewan Direksi Wanita Dan Dewan Komisaris Wanita Terhadap Tax Aggressive Beni Rahman; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.261

The objective of this study is to examine the effect of quality of corporate social responsibility disclosures, female board of directors and female board of commissionerss 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 female board of directors has no effect on tax aggressive. While the female board of commissioners has negative effect on tax aggressive. Future researches are sugested to focus on each company to get better results.

Pengaruh Mekanisme Bonus, Exchange Rate, Intangible Assets, dan Kompensasi Rugi Fiskal Terhadap Keputusan Perusahaan Melakukan Transfer Pricing Weni Avri Rahman; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.272

This research aims to examine to analyze the effect of bonus scheme, exchange rate, intangible assets, and fiscal loss compensation on the company’s decision to do transfer pricing. The population in this research are all of the companies listed in Indonesia Stock Exchange (IDX) in 2014 until 2018. The sample of study was determined by using purposive sampling method, and that total sample 93 companies. The data used secondary data and collected by documentation at www.idx.com. This research use logistic regression analysis as analysis method. The result of analysis in this research showed that bonus scheme, exchange rate, and fiscal loss compensation had no effect on the company’s decision to do transfer pricing. Intangible Assets had a positive effect on the company’s decision to do transfer pricing

Studi Fenomenologis Mekanisme Pemungutan Pajak yang Bersumber dari Anggaran Pendapatan Belanja Daerah (Studi Kasus pada Sekretariat Daerah Kabupaten Padang Pariaman) Rescy Herrico; Charoline Cheisviyanny
Wahana Riset Akuntansi Vol 7, No 1 (2019)
Publisher : Universitas Negeri Padang

This study discusses the understanding and knowledge of treasurers about taxation, problems related to tax collection from APBD funds and solutions to tax problems in the Padang Pariaman District Secretariat using an institutional theory perspective. The research approach used is descriptive-qualitative. This study discusses from three different perspectives, namely the rule makers represented by the Pariaman KP2KP and the KPP Pratam Padang Satu,The implementation rules are represented by the shipping partner. Questionnaires, interviews and documentation are used for the data collection process, known as triangulation.The results showed that the treasurer's understanding and knowledge were at a sufficient level. The problem of tax collection from APBD funds is the lack of understanding of taxation, treasurer violates the rules, treasurer negligent of obligations, there has never been socialization and unclear rules regarding PPN,the solution related to tax collection from APBD funds is a transaction with a PKP partner and has an NPWP, partners are asked to take care of SKB and increase socialization, and conduct gross up.Keywords: Taxation Problems from APBD, Institutuinal theory

Analisis Pemahaman Guru-Guru SMK Jurusan Akuntansi tentang Materi Rekonsiliasi Fiskal dan Pengisian e-SPT Tahunan Sesuai Materi UKK: Studi Deskriptif Guru-Guru MGMP Akuntansi di Kabupaten Agam dan Kota Bukittinggi Herlina Helmy; Charoline Cheisviyanny; Sany Dwita; Vanica Serly; Nayang Helmayunita
Wahana Riset Akuntansi Vol 6, No 2 (2018)
Publisher : Universitas Negeri Padang

The Academic Year 2016/2017 was the first year of fiscal reconciliation and filling an Annual Tax Returns as the material of Competency and Skills Exam of Vocational School students. Students are required to understand and can calculate the amount of tax payable and filling in annual tax returns, then they can work on the questions properly and correctly. This student's ability is inseparable from the teacher's ability to understand the material. Therefore, the teachers is required to have deep knowledge and understanding about the material. The purpose of this activity is to conduct training to improve the understanding and knowledge of the Vocational School Teachers of Accounting Departments on Fiscal Reconciliation Materials and the Filling of Annual E-Tax Return in accordance with Competency and Skills Exam Materials in Agam District and Bukittinggi City, West Sumatra. The training was carried out for 4 days in 2 weeks. Based on the results of the assessment from the pretest and posttest was conducted to the participants, shows that there was an increase in the understanding of vocational school teachers in the accounting department for annual fiscal reconciliation and E-Tax Return materials for individual taxpayers and corporate taxpayers. The results of the survey conducted with a questionnaire to find out the perceptions of participants regarding the usefulness of the community service activities, it shows that the training participants were very enthusiastic and get benefit from this activity.Keywords: teachers, SMK, understanding, fiscal reconciliation

Pengaruh Manajemen Laba Terhadap Fee Audit dengan Kebijakan Pembayaran Dividen Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan yang Terdaftar di BEI Tahun 2013-2016) Mutia Rahmi; Charoline Cheisviyanny
Wahana Riset Akuntansi Vol 6, No 2 (2018)
Publisher : Universitas Negeri Padang

This study aims to examine empirically the effect of earnings management which is moderated by dividend payout policy on audit fee. This research uses agency theory. The sample was selected by using purposive sampling method, and get go companies listed in BEI 2013-2016. This research found that earnings Management has no effect on Audit Fee, Dividend Payout Policy cannot modereted the effect of Earning Management on Audit Fee, Based on the results of this study the authors suggest that management will voluntary disclosure audit fees because it makes this research and previous research difficult to find data regarding the audit fees because that so many things must be explored about audit fees.Keywords: audit fee, earnings management, dividend payout policy

Analisis Pemahaman Aparatur Nagari Tentang Pajak Penghasilan (PPH) Dan Pajak Pertambahan Nilai (PPN): Studi Deskriptif pada Kabupaten Pasaman Barat Mayar Afriyenti; Charoline Cheisviyanny; Herlina Helmy
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

Law No. 6 Year 2014 about Desa (District) states that districts are given a great opportunity to manage their own governances as well as the implementation of development to improve the welfare and quality of life of district communities. Therefore, the district government should be able to apply the principle of accountability in its governance, where all the end of district governance activities must be accountable to the district community in accordance with the provisions. District Finance Management is regulated in the Peraturan Menteri Dalam Negeri (Minister of Home Affairs Regulation) No. 113 Year 2014. One of the obligations of the District is to collect and deposit collected tax to the state. Since it is still relatively a new regulation, then the treasurers’ understanding of the tax obligations is still uneven, such as Income Tax and Value Added Tax (VAT), so the treasurers need to be trained. The training activity was held for two days at the Office of the Badan Pengelolaan Keuangan Daerah (Regional Financial Management Agency) of Pasaman Barat Regency. The participants are the treasurer and staff of 19 nagari with 25 participants. At the end of training, participants were given a quizionnaire with 25 questions about tax. The result showed that there were 20 participants whose level of understanding has reached more than 50%, or it can be concluded also that 80% of participants have gained increased understanding and knowledge about Income tax and Value Added Tax (VAT).Keywords: : treasurer, income tax, value added tax

Pengaruh Default Risk, Profitabilitas dan Resiko Sistematis Terhadap Earnings Response Coefficient (Studi Empiris pada Perusahaan yang terdaftar di BEI Tahun 2011-2014) Anggita Rullyan; Henri Agustin; Charoline Cheisviyanny
Wahana Riset Akuntansi Vol 5, No 1 (2017)
Publisher : Universitas Negeri Padang

This study aimed provide empirical evidence about the effect of default risk, profitability, and systematic risk on earnings response coefficient in companies listed on the Indonesian Stock Exchange. Default risk in this study was measured by total debt divided by total equity. Profitability measured by earnings after tax divided by total assets and systematic risk measured by CAPM single model. This research was classified as causative research. The population in this study was all companies listed in the Indonesian Stock Exchange during 2011 to 2014. The sample was determined by using purposive sampling method, and obtained 302 companies. Data used obtained from www.idx.co.id. The documentation technique was used in collecting the data. Meanwhile, panel data regression analysis was used in analyzing the data. The results of this study were (1) default risk has a negative significant effect on earnings response coefficient, (2) profitability has no significant effect on earnings response coefficient, and (3) systematic risk has no significant effect on earnings response coefficient.Keywords: ERC, Default Risk, Profitability, Systematic Risk

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