Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Journal of Accounting and Auditing Journal of Applied Accounting and Sustainable Finance
Avilya Baysta Bheda Wea
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Effect of Religiosity, Rule Compilance, and Machiavellian Nature on Fraudulent Behaviour Avilya Baysta Bheda Wea; Sisilia Rachel Ari Putri
Journal of Accounting and Auditing Vol. 1 No. 4 (2025): July 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v1i4.102

Abstract

Purpose – This study aims to examine how religiosity, rule compilance and machiavellian nature affect fraudulent behaviour. Design/methology/approach – This study use quatitative research methods, using primary data collected from population of 110 education institusions for teachers and education personnel. Data analysis was conducted using Partial Least Square (PLS) software SEM adaptation 3.0. Fidings – This comes about discover that religiosity does not essentially influence cheating behaviour and is within the same heading as the theory which implies it is in understanding with the theory, rule recognition does not altogether influence fraudulent behaviour and is within the same direction as the theory which suggests it is in undertanding with the hypothesis, whereas unscrupulous nature essentially influences fraudulent behaviour and in within the same course as the theory which implies it is in understanding with the hypothesisi. Research limitation/implication – This study discusses cheating behavior and the factors that influence it in the Merry Riana Group company. This research is centered on cheating behavior, where this research may be a study that examines the relationship between religiosity, rule observance and machiavellian traits in carrying out consent performances, immoral characteristics of cheating behavior
The Effect of Green Intellectual Capital Disclosure, Cash Holding, and Foreign Ownership on Firm Financial Performance Avilya Baysta Bheda Wea; Sisilia Rachel Ari Putri
Journal of Accounting and Auditing Vol. 2 No. 2 (2026): January 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i2.149

Abstract

Purpose – This study aims to obtain empirical evidence on the The Effect of Green Intellectual Capital Disclosure, Cash Holding, and Foreign Ownership on Firm Financial Performance Design/methodology/approach – This study uses quantitative research. It utilizes secondary data. The population is 127 industrial companies listed on the Indonesia Stock Exchange between 2022 and 2024. The sample is 70 industrial companies listed on the Indonesia Stock Exchange between 2022 and 2024. The total number of observations in this study is 210. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews9 software Findings – The results of this study indicate that the Green Intellectual Capital variable has a negative and significant effect on financial performance. The cash holding variable has a negative and significant effect on financial performance. The foreign ownership variable has a positive and significant effect on financial performance. Research limitations/implications – This study aims to provide information regarding the financial performance of companies in the financial sector and can be useful for decision-making as well as serve as a reference for further research.  
Green Intellectual Disclosure, Cash Holding, and Foreign Ownership on FinancialPerformance: The Moderating Role of Good Corporate Governance in Indonesia Siti Fatmawati; Avilya Baysta Bheda Wea; Sisilia Rachel Ari Putri; Valentina Agnes Stevani
Journal of Applied Accounting and Sustainable Finance Vol. 2 No. 2 (2026): Agust 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v2i2.228

Abstract

Purpose – This study investigates the impact of Green Intellectual Disclosure, Cash Holding, and Foreign Ownership on Financial Performance, with Good Corporate Governance (GCG) as a moderating variable in Indonesia’s post-pandemic financial sector. The study responds to the limited empirical evidence on whether sustainability disclosure and governance mechanisms have translated into financial value creation following the implementation of Sustainable Finance regulations. Design/methodology/approach – A quantitative research design was employed using secondary data from financial sector companies listed on the Indonesia Stock Exchange during 2022–2024. Through purposive sampling, 70 firms were selected. Panel data regression analysis with a Fixed Effect Model (FEM) was applied to capture firm-specific heterogeneity. The estimation was conducted using EViews9 software, which remains fully compatible with panel datasets and does not affect estimation accuracy. Findings – The results reveal that Green Intellectual Disclosure and Cash Holding have negative but insignificant effects on Financial Performance. Conversely, Foreign Ownership demonstrates a positive and statistically significant influence. Moderation testing shows that GCG strengthens the relationship between Foreign Ownership and Financial Performance but fails to moderate the effects of Green Intellectual Disclosure and Cash Holding. Research limitations/implications – The findings indicate that sustainability disclosure practices within Indonesia’s financial sector remain largely compliance-oriented and have not yet generated measurable financial benefits. This suggests that ESG transparency may still function symbolically rather than strategically in enhancing firm value. The study provides policy insights for regulators, particularly the Financial Services Authority (OJK), to strengthen the quality, assurance, and audit standards of sustainability reporting under POJK No. 51/2017 to ensure that green disclosure delivers market relevance rather than administrative burden. JEL: M41, G21, G32
Co-Authors Sisilia Rachel Ari Putri Siti Fatmawati Valentina Agnes Stevani