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All Journal Wahana Riset Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia Economac: Jurnal Ilmiah Ilmu Ekonomi JIA (Jurnal Ilmiah Akuntansi) Jurnal Inovasi Pendidikan Ekonomi Jurnal Eksplorasi Akuntansi (JEA) International Journal of Pertapsi
Vanica Serly
Universitas Negeri Padang
Economics, Econometrics & Finance Other

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Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan dengan Tata Kelola Perusahaan sebagai Variabel Moderasi pada Perusahaan Manufaktur di Indonesia Putri Monalisa; Vanica Serly
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.v5i3.774

Abstract

This study discusses the effect of corporate social responsibility on company financial performance with corporate governance as a moderating variable in manufacturing companies in the consumer good industry sub-sector which are listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The research samples were 29 companies with a total of 145 data. The data analysis technique in this study was using moderated regression analysis (MRA). The results of the study show that corporate social responsibility (CSR) variables have no significant effect on financial performance. Corporate social responsibility (CSR) variable has no significant effect on financial performance which is moderated by corporate governance variables based on foreign ownership, institutional ownership, and managerial ownership. The corporate social responsibility (CSR) variable has a simultaneous or overall effect on financial performance with corporate governance as a moderating variable.
Pengaruh Financial distress, Karakteristik Komite Audit dan Kualitas Auditor Eksternal terhadap Manajemen Laba Akrual Salsabilla Putri Arista; Vanica Serly
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.v5i3.796

Abstract

This study aims to examine the effect of financial distress, effectiveness audit committee, and external auditor quality on accruals earnings management. This type of research is causal associative with a quantitative approach. The data used is obtained from the annual reports of companies in the manufacturing listed on the Indonesia Stock Exchange 2017-2021. The sample selection method using purposive sampling obtained 435 samples from 87 companies. This study uses multiple linear regression analysis to test the hypothesis which is assisted by using the SPSS program. The results show that audit committee meetings have a significant and negative effect on accruals earnings management, while financial distress, audit committee size, audit committee expertise, and external auditor quality not have significant effect on accruals earnings management.
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.
Pengaruh Earning Quality terhadap Kinerja Perusahaan dengan Corporate Social Responsibility sebagai Variabel Moderasi pada Perusahaan Manufaktur Terdaftar di BEI Tahun 2019-2022 Syukurni Atiqa Murenda; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.1527

Abstract

The main of this research is to investigate how the company performs influenced by factors such as earnings quality with CSR as a moderating variable. This study relies on data taken from financial reports and annual reports companies listed on the Indonesian Stock Exchange (ISE) for many years 2019 to 2022. This research used purposive sampling, which involved selecting 90 people company in the 2019-2022 period. To test the hypothesis, this research uses moderated regression analysis analysis. Research findings show that earnings quality does not have a significant effect on company performance and also the influence of earnings quality on company performance cannot be moderated by CSR.
Pengaruh Pandemi Covid 19, Financial Distress, Good Corporate Governance terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2022 Denisyah Azhura; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.1534

Abstract

This research aims to test and determine the impact of the Covid 19 pandemic, financial distress, good corporate governance (independent board of commissioners and managerial ownership) on earnings management. Leverage and company size are control variables. This research uses companies operating in the manufacturing sector that are listed on the Indonesia Stock Exchange during the period 2018 to 2022. The sample used is 36 samples of manufacturing companies over a 5year period. This research uses descriptive statistical methods for data analysis. estimation for making panel regression models, model testing and hypothesis testing using the Eviews12 program. The research results show that the Covid 19 pandemic has a positive effect on earnings management, financial distress has no effect on earnings management, an independent board of commissioners has no effect on earnings management, and managerial ownership has no effect on earnings management.
Pengaruh Struktur Kepemilikan terhadap Pengungkapan Corporate Social Responsibility dengan Board Independence sebagai Variabel Moderasi Iit Gusti Sri Murni; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1653

Abstract

This research aims to determine how ownership structure influences Corporate Social Responsibility disclosure with Board Independence as a moderating variable. CSR disclosure is the dependent variable, while institutional, government and foreign ownership are the independent variables. The moderating variable is board independence. CSR disclosure is measured by dividing the disclosure weight by the number of disclosure items. Institutional ownership is measured by dividing institutional shares by total shares. Government ownership is measured by dividing government shares by total shares. Foreign ownership is measured by dividing foreign shares by total shares. Board Independence is measured by dividing the number of independent commissioners by the total board of commissioners. The data consists of annual and sustainability reports of mining companies in Indonesia listed on the Indonesia Stock Exchange for 2018-2022, with 28 companies as samples. Purposive sampling and moderated linear regression were used for data analysis. The research results show a negative impact of institutional and government ownership on CSR disclosure, while foreign ownership has a positive impact. Board Independence increases the relationship between institutional ownership and CSR disclosure, whereas government and foreign ownership do not.
Pengaruh Penerapan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan Aidil Putra Pratama; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1699

Abstract

The aim of this research is to examine the impact of implementation of Corporate Social Responsibility (CSR) on the firm value of logistics and transportation companies listed on the Indonesia Stock Exchange (IDX) 2018 - 2022. This study used simple linear regression method by using SPSS. This research sample used a purposive sampling technique, from the 37 companies used as the population, 19 companies were obtained as samples. The results showed that Corporate Social Responsibility (CSR) disclosure affects firm value (Tobin’s Q). Furthermore, Robustness Test in this study result showed that Corporate Social Responsibility (CSR) effects on firm value if measured by Net Profit Margin (NPM).
Accounting Ethics: From Professionals Views Dovi Septiari; Nayang Helmayunita; Vanica Serly
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18084

Abstract

This research investigated the professional accounting perception about ethics. We used a semi-structured interview with 11 professional accountants that work as an auditor, tax consultant, financial accountant, and banker. The results show that accountants define ethics as rules and value. Several ethical problems like manipulation, profit management exploitation, and pressures leading to unethical actions were found in practice. The ethical value, senior's role, and corporate policy also play an essential role in helping accountants resolve ethical issues. This research has contributed to our knowledge about ethics perception from the professional perspective. Also, this finding gives important suggestions for the corporate, academics environment, and policymakers.
Co-Authors Achdy Muhadis Ade Elsa Betavia Adela Yohana Adli Muzakki Aidil Putra Pratama Anja Suryadi Atikah Mauda Charoline Cheisviyanny Chindy Annisa Violeta Denisyah Azhura Dian Fitria Handayani Dovi Septiari Fajar Yufrikal Azlan1 Febby Chika Putri Mulfag Fiola Finomia Honesty Frans Dika Permana Helga Nuri Honesty Herlina Helmy Iit Gusti Sri Murni Kurnia Hayati Lila Afiska Maulidya Wulandari Menik Kurnia Siwi Muhammad Nur Caniago Muharani Astuti Muthi'ah Gita Fajar Nayang Helmayunita Nurzi Sebrina Putri Monalisa Rahma Nakhiral Marta Rahmat Riandi Riski Hildayani Rizki Audio Salma Taqwa Salsabilla Putri Arista Sany Dwita Suci Oktamirza Syukurni Atiqa Murenda Uswatun Hasanah Vegy Gustianra Wahyu Riswan Watriani Watriani