Undergraduate Study Program
Department of Accounting
Herlina Helmy, SE, Akt, M.S.AK
Email: herlina.helmy@fe.unp.ac.id
Venia Legendi
Tax
Education/Academic Qualification
(1998-2003) Bachelor in accounting, Faculty of Economics, Universitas Andalas
(2008-2010) Magister of Accounting, Faculty of Economics and Business, Universitas Indonesia
Teaching Focus
Tax
Cost Accounting
Management Accounting
Research
- (2021) Experimental research: Tax literacy model for future taxpayers
- An exploratory study of the management and potential of parking fees in the city of Padang
- (2020) The Influence of Probability to Audit and Machiavellian Traits on Tax Evasion (Experimental Study on Students of the Faculty of Economics at UNP)
- (2020) Implementation of Spiritualism Principles in Management Control Systems (Case Study on Chinese Ethnic Companies in Padang)
- (2016) The Influence of Gender and Personality on the Perception Bias of “Holier-Than-Thou” in Accountants
- (2015) Impression Management on Management Narratives in Annual Reports of BUMN Companies
Publications
- (2020) The Influence of Gender and Machiavellianism on Tax Evasion (A Study on Accounting Students)
- (2021) A Study in a Chinese Indonesian Company in Padang, West Sumatera, Indonesia
- (2020) The Analysis of Auditors’ Scepticism in Padang
- (2018) The Influence of Gender and Personality on “Holier-Than-Thou” Perception Bias among Minangkabau Accountants. The International
- (2019) The Influence of Ethical Orientation, Gender, and Religiosity on Ethical Judgment Accounting Students
- (2018) The Analysis of Service Quality at Padang Primary Tax Office
- Tax Consultant