Department of Accounting
Commitment is our tradition

Lecturers

Undergraduate Study Program

Department of Accounting

Herlina Helmy, SE, Akt, M.S.AK

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

  1. (2021) Experimental research: Tax literacy model for future taxpayers
  2. An exploratory study of the management and potential of parking fees in the city of Padang
  3. (2020) The Influence of Probability to Audit and Machiavellian Traits on Tax Evasion (Experimental Study on Students of the Faculty of Economics at UNP)
  4. (2020) Implementation of Spiritualism Principles in Management Control Systems (Case Study on Chinese Ethnic Companies in Padang)
  5. (2016) The Influence of Gender and Personality on the Perception Bias of “Holier-Than-Thou” in Accountants
  6. (2015) Impression Management on Management Narratives in Annual Reports of BUMN Companies

Publications

  1. (2020) The Influence of Gender and Machiavellianism on Tax Evasion (A Study on Accounting Students)
  2. (2021) A Study in a Chinese Indonesian Company in Padang, West Sumatera, Indonesia
  3. (2020) The Analysis of Auditors’ Scepticism in Padang
  4. (2018) The Influence of Gender and Personality on “Holier-Than-Thou” Perception Bias among Minangkabau Accountants. The International
  5. (2019) The Influence of Ethical Orientation, Gender, and Religiosity on Ethical Judgment Accounting Students
  6. (2018) The Analysis of Service Quality at Padang Primary Tax Office
  1. Tax Consultant
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