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All Journal International Journal of Evaluation and Research in Education (IJERE) Dinamika Akuntansi Keuangan dan Perbankan Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Manajemen dan Bisnis Sriwijaya CommIT (Communication & Information Technology) Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Bisnis Binus Business Review Jurnal Sisfokom (Sistem Informasi dan Komputer) MITRA: Jurnal Pemberdayaan Masyarakat JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Bisnis dan Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Amalee: Indonesian Journal of Community Research & Engagement Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Media Riset Akuntansi Auditing & Informasi IIJSE Jurnal Akuntansi Jurnal Akuntansi Kontemporer
Weli Imbiri
Accounting Study Program, Faculty Of Economics And Business, Atma Jaya Catholic University Of Indonesia
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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PERAN TATA KELOLA PERUSAHAAN PADA PENGARUH PENGUNGKAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN KESEHATAN Weli Weli; Yostian Hadinata; Tiffany Tiffany; Victoria Bella; Natasha Vania Devi
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1412

Abstract

The purpose of this study was to analyze the effect of the internal control system disclosure on the performance of companies with corporate governance as measured by the proportion of independent commissioners as a moderating variable. Data analysis using descriptive analysis method and hypothesis testing with path analysis using PROCESS and SPSS. The research population is the annual report of health sector companies that have been listed on the Indonesia Stock Exchange from 2018-2021. The sample used was 62 company reports which were collected by purposive sampling method. The results of the data analysis found that the internal control disclosure variable had a significant effect on company performance and the corporate governance variable moderated the relationship between internal control disclosures and company performance.
PERAN TATA KELOLA PERUSAHAAN PADA PENGARUH PENGUNGKAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN KESEHATAN Weli Weli; Yostian Hadinata; Tiffany Tiffany; Victoria Bella; Natasha Vania Devi
Jurnal Bisnis dan Akuntansi Vol. 25 No. 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1412

Abstract

The purpose of this study was to analyze the effect of the internal control system disclosure on the performance of companies with corporate governance as measured by the proportion of independent commissioners as a moderating variable. Data analysis using descriptive analysis method and hypothesis testing with path analysis using PROCESS and SPSS. The research population is the annual report of health sector companies that have been listed on the Indonesia Stock Exchange from 2018-2021. The sample used was 62 company reports which were collected by purposive sampling method. The results of the data analysis found that the internal control disclosure variable had a significant effect on company performance and the corporate governance variable moderated the relationship between internal control disclosures and company performance.
Corporate Social Responsibilities Dimension Impact Towards Tax Avoidance Tesalonika Avemaria Ineari Manich; Weli Weli
SIMAK Vol 22 No 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i01.466

Abstract

The purpose of this research is to analyze the impact of corporate social responsibility, as viewed from economic, environmental, and social dimensions, on tax avoidance practices. The research population comprises non-cyclical consumer sector manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. Data for this study were obtained from these companies' annual and sustainability reports. The research sample was selected using purposive sampling, resulting in 38 companies. Data analysis will involve Descriptive Statistical Analysis and Multiple Linear Regression Analysis using IBM Statistical Package for the Social Sciences (SPSS) version 25.0. The results of the data analysis indicate that only the variables related to the economic and environmental dimensions of corporate social responsibility impact tax avoidance practices. In contrast, social size does not influence tax avoidance practices.
The Influence of Environmental, Social, and Governance (ESG) Disclosure on Firm Value: An Asymmetric Information Perspective in Indonesian Listed Companies Putri Angir; Weli Weli
Binus Business Review Vol. 15 No. 1 (2024): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v15i1.10460

Abstract

The research explored how Environmental, Social, and Governance (ESG) disclosure impacted company value, with information asymmetry as the mediator. Data collection involved content analysis of sustainability and annual reports, supplemented by market data, including quarterly stock prices collected immediately after the publication of the sustainability report. The measurement for ESG disclosure used the index scoring method with disclosure indicators based on technical guidelines from SEOJK No. 16 of 2021. Meanwhile, measuring information asymmetry applied the bid-ask spread formula, and company value employed the approximate Tobin's Q formula. Then, market data utilized quarterly stock prices taken in the period immediately after the sustainability report was published to observe market reactions reflected in stock price movements. The population consisted of public companies listed on the Indonesian Stock Exchange from 2019 to 2021, with purposive sampling by selecting only companies that provided information relevant to ESG indicators. Data collection resulted in 286 analysis units from 109 companies. Using SPSS 27.0 and the Hayes Macro process for path analysis, the findings indicate that ESG disclosure has no impact on information asymmetry. Similarly, information asymmetry does not affect firm value or mediate the relationship between ESG disclosure and firm value. However, it should be noted that ESG disclosure has a negative impact on company value. The novelty of the research lies in the use of instruments to assess the quality of ESG disclosure and the utilization of information asymmetry as a mediator between ESG disclosure and company value.
ADOPTION AND USAGE CONTINUITY MODEL OF ACCOUNTING MOBILE APPLICATION FOR MSMES Darmoyo, Syarief; Weli, Weli
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 5 No. 2 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v5i2.4655

Abstract

This research explores the factors that affect the adoption of mobile accounting applications by micro-scale entrepreneurs in Indonesia. It uses the Technology Acceptance Model and Expectation-Confirmation Theory to examine how perceived strategic benefits, performance expectancy, social influence, competitive advantage, effort expectancy, facilitating conditions, and organizational readiness influence the intention to use accounting applications. The target population is Micro, Small, and Medium Enterprises (MSMEs) in Jakarta and its surrounding areas. The data collection method is a survey with a questionnaire, using convenience sampling. The data analysis method is a descriptive method with SPSS software and a structural equation model with partial least square approach with SmartPLS 3. The results show that perceived strategic benefits, performance expectancy, and social influence have a significant positive effect on the intention to use accounting applications, while the other factors do not have a significant effect. This research contributes to the literature on technology acceptance and provides practical implications for accounting application developers and MSMEs.
The Relationship Between Dividend Announcements And Ex-Dividend Dates On Stock Prices Before And During The Pandemic In The Indonesian Stock Market Weli Weli; Christabella Handayani
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.229-240

Abstract

The ongoing discourse surrounding the ramifications of dividend announcements and ex-dividend dates on stock prices persists, particularly against the backdrop of the Covid-19 pandemic's significant upheaval on the Indonesian economy, including its stock market. Thus, this study endeavors to delve into the intricate dynamics of how dividend announcements and ex-dividend dates influence stock prices, coupled with an exploration of investor reactions amidst the pandemic. Focusing on companies listed on the IDX that dispensed dividends from 2018 to 2021, this research adopts a purposive sampling approach, yielding a robust dataset comprising 181 observations. Leveraging descriptive analysis and hypothesis testing via SPSS software, the study unravels compelling insights. Notably, it unveils a positive nexus between dividend announcements, the pandemic, and stock prices. Intriguingly, however, the ex-dividend date appears to exert negligible impact on stock prices, challenging conventional wisdom. By shedding light on these dynamics, this research contributes to a deeper understanding of market behavior amidst dividend-related events and the unprecedented disruptions posed by the Covid-19 pandemic, offering valuable insights for investors and policymakers.
ANALISIS DAMPAK KINERJA FINANSIAL DAN UKURAN PERUSAHAAN PADA PENGUNGKAPAN LAPORAN KEBERLANJUTAN SESUAI REGULASI OJK Weli, Weli; Ariestanto, Jessica Dewi
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 2 (2024): Vol 10, No. 2 (2024)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v10i2.9733

Abstract

ABSTRAKPenelitian ini bertujuan menguji pengaruh kinerja keuangan dan ukuran besarnya perusahaan terhadap penerapan laporan keberlanjutan perusahaan terbuka di Indonesia. Populasi penelitian ini adalah perusahaan terbuka di sub sektor makanan dan minuman. Pengambilan sampel dilakukan secara purposive sesuai dengan tujuan penelitian yaitu pada perusahaan yang menerbitkan laporan keberlanjutan di tahun 2019 hingga 2022. Pengungkapan laporan keberlanjutan pada penelitian ini didapatkan dengan metode analisis konten laporan keberlanjutan dibandingkan dengan indikator pada pedoman POJK No. 51/POJK.03/2017 yang meliputi 9 indikator. Kemudian kinerja keuangan diukur dengan rasio profitabilitas yang diproksikan dengan return on asset dan ukuran perusahaan diukur dengan banyaknya entitas anak yang dimiliki oleh perusahaan. Hasil pengumpulan data diperoleh 20 perusahaan dengan 40 data observasi atas laporan keberlanjutan. Hasil analisis data menggunakan metode regresi menunjukkan bahwa kinerja keuangan serta ukuran besarnya perusahaan memengaruhi secara positif penerapan laporan keberlanjutan perusahaan. Penelitian ini memberi kontribusi pada studi terkait penerapan sustainability report khususnya di Indonesia, dimana studi sebelumnya menggunakan ukuran dari pedoman Global Reporting Initiative (GRI), maka pada penelitian ini ukuran yang digunakan menyesuaikan dengan regulasi yang tertuang dalam POJK No. 51/POJK.03/2017.ABSTRACTThis study examines the effect of financial performance and company size on implementing sustainability reports of public companies in Indonesia. The population of this study is public companies in the food and beverage sub-sector. Sampling was carried out purposively in accordance with the objectives of the study, namely on companies that issue sustainability reports in 2019 to 2022. Disclosure of sustainability reports in this study was obtained using the sustainability report content analysis method compared to the indicators in the POJK No. 51/POJK.03/2017 guidelines, which include nine indicators. The financial performance is measured by the profitability ratio, which is proxied by return on assets, and company size is measured by the number of subsidiaries owned by the company. The data collection results were obtained from 20 companies with 40 observation data on sustainability reports. The results of data analysis using the regression method show that financial performance and company size positively affect the implementation of corporate sustainability reports. This study contributes to studies related to the implementation of sustainability reports, especially in Indonesia, where previous studies used measures from the Global Reporting Initiative (GRI) guidelines, so in this study, the measures used are adjusted to the regulations contained in POJK No. 51/POJK.03/2017.
The Effect of Executive Compensation, Executive Risk Preference, and Tax Incentives on Tax Avoidance Ariyanto, Theresia Ivana; Weli, Weli
AJAR Vol. 8 No. 02 (2025): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/pcf6xg27

Abstract

This study aims to analyze the effect of executive compensation, tax incentives, and executive risk preferences on tax avoidance. The data collection technique uses purposive sampling with entities from the manufacturing sector. The results of data collection were obtained from 96 companies with a period of two years, namely 2022 and 2023. The tool that supports the processing process in data analysis is SPSS Version 27 software. The results of the study revealed that executive compensation and tax incentives do not have a significant effect on the phenomenon of tax avoidance. On the other hand, risk preferences or executive character have a significant effect on tax avoidance actions. This study combines agency theory and planned behavior theory to understand the causes of tax avoidance. The theoretical impact of the study is to enrich the literature on tax avoidance by adding the perspective of executive risk preferences as the main influencing factor. Furthermore, this study also confirms the relevance of agency theory and planned behavior theory. Practically, the findings in this study can be a reference for various parties who are designing more effective policies.
Corporate Social Responsibilities Dimension Impact Towards Tax Avoidance Manich, Tesalonika Avemaria Ineari; Weli, Weli
SIMAK Vol. 22 No. 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i01.466

Abstract

The purpose of this research is to analyze the impact of corporate social responsibility, as viewed from economic, environmental, and social dimensions, on tax avoidance practices. The research population comprises non-cyclical consumer sector manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. Data for this study were obtained from these companies' annual and sustainability reports. The research sample was selected using purposive sampling, resulting in 38 companies. Data analysis will involve Descriptive Statistical Analysis and Multiple Linear Regression Analysis using IBM Statistical Package for the Social Sciences (SPSS) version 25.0. The results of the data analysis indicate that only the variables related to the economic and environmental dimensions of corporate social responsibility impact tax avoidance practices. In contrast, social size does not influence tax avoidance practices.
PERSEPSI KEPENTINGAN KONTEN PEMBELAJARAN DAN PENGUASAAN APLIKASI DALAM MATAKULIAH SISTEM INFORMASI AKUNTANSI Pambudi, Rilo; Imbiri, Weli; Marsudi, Almatius Setya
Jurnal Akuntansi Kontemporer Vol. 12 No. 2 (2020)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v12i2.2310

Abstract

The purpose of this study is to determine whether there are differences in perceptions between lecturers, students, and companies regarding learning content and mastery of IT-based applications by Accounting students. Data collection was carried out by a survey using a questionnaire to accounting students, accounting teachers, and practitioners in the field of accounting about the importance of mastering IT-based applications and Accounting Information Systems course content for accounting graduates. Data analysis using descriptive analysis, and different tests. A different test is done by looking at the Chi-Square value in the SPSS program. The results show that perceptions of the importance of learning content for student respondents and lecturer respondents vary. While the results of the perception of the importance level of learning content for lecturer respondents and company respondents indicate there are differences for some items. The results for students' mastery of Information Technology applications show that there is a difference in perception about the needs of IT equipment by companies with lecturers on the Spreadsheet application.
Co-Authors Agatha Fatmawati Febriana Almatius Setya Marsudi Andika Triansyah Ariestanto, Jessica Dewi Ariyanto, Theresia Ivana Catalia Luciana Christabella Handayani Daniel Joshua Davin Angkawijaya Esther Meilia Evan Darmasaputra Hendra Martuah Fransiscus Jennifer Karina Jessica Widjaja Johanna Jono Sia Julianti Sjarief Justin Axel Irawan Katherine Olivia Josephine Manich, Tesalonika Avemaria Ineari Medio Rahmat Gustimuda Taruna Michael Valentine Chandra Miranda Ariani Muhammad Afif Tamin Natasha Vania Devi Putri Angir Rilo Pambudi Rilo Pambudi Syarief Darmoyo Tesalonika Avemaria Ineari Manich Thia Margaretha Tarigan Tiffany Tiffany Victoria Bella Yostian Hadinata