Article Per Year (5 Year)
p-Index From 2021 - 2026
1.288
P-Index
This Author published in this journals
All Journal JURNAL LPPM BIDANG EKOSOSBUDKUM International Journal of Accounting & Finance in Asia Pasific The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Riset Akuntansi dan Manajemen Pragmatis
Priscillia Weku
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
The Effect of Financial Distress, Audit Committee, Auditor Switching, and Industry Types on Audit Delay in the Covid-19 Pandemic of Companies Listed on the Indonesian Stock Exchange’s KOMPAS100 Index Kezia Cicilia Sumajow; Lintje Kalangi; Priscillia Weku
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.923 KB) | DOI: 10.32535/ijafap.v5i1.1406

Abstract

Audit delay is a phenomenon that remains to occur every year. This study aims to determine the influence of financial distress, audit committee, auditor switching, and industry types upon audit delay the Indonesian Stock Exchange’s KOMPAS100 Index. This study used a quantitative approach. The sample was selected and obtained by the simple random sampling method from 72 companies successively listed in the Indonesian Stock Exchange’s KOMPAS100 index during 2020. The analytical was multiple linear regression. The data analysis was descriptive and multiple linear regression methods. The results indicate that audit committee and auditor switching does not affect audit delay. Financial distress and industry types have a significant positive effect on audit delay.
Penerapan Pemberian Fasilitas PPH 21 DTP Di Atur Dalam Pasal 2 PMK Nomor 9/PMK.03/2021 Dalam Menunjang Kinerja Pegawai Pada Masa Pandemi Covid-19 Pada PT Angkasa Pura I (PERSERO) Bandar Udara Internasional Sam Ratulangi Manado Brigita Kalesaran; Treesje Runtu; Priscillia Weku
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 6 No. 2 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pandemi covid-19 berdampak pada bidang ketenagakerjaan sampai pada perekonomian Nasional, dalam pemulihan perekonomian Indonesia pemerintah mengeluarkan beberapa paket stimulus ekonomi diantaranya ada paket stimulus fiskal yaitu PPh 21 DTP diatur dalam pasal 2 PMK No 9/PMK.03/2021 yang berlaku 6 bulan : Januari-Juni 2021, tujuannya agar dapat membantu beban ekonomi para pegawai dan juga perusahaan dalam mensejahterakan masyarakat. Pada pelaksanaan perhitungan, pencatatan dan pelaporan PPh 21 DTP diatur dalam pasal 2 PMK No 9/PMK.03/2021 pada perusahaan PT AP 1 Manado telah menerapkan sesuai dengan peraturan yang berlaku. Penelitian ini bertujuan untuk mengetahui penerapan perhitungan, pencatatan, pelaporan PPh 21 DTP dalam menunjang kinerja pegawai pada masa pandemi covid-19 dan penilaian kinerja pegawai. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif, data diperoleh dengan wawancara, observasi dan dokumentasi. Hasil yang diperoleh pada saat penelitian mengenai penerapan PPh 21 DTP dalam menunjang kinerja spegawai pada masa pandemi bahwa perusahan telah menerapkan PMK No 9/PMK.03/2021, namun dalam realisasi atau pengembalian PPh 21 DTP belum dikembalikan kepada pegawai tetapi akan tetap diberikan, sehingga penelitian PPh 21 DTP dalam menunjang kinerja pegawai pada masa pandemi tidak mendukung dan tidak berdampak karena pegawai tidak merasakan secara langsung pemberian insentif PPh 21 DTP dari pemerintah. Penelitian ini memiliki hasil yang mirip dengan penelitian terdahulu yang telah dilakukan oleh Haminati Sharikha Dinahaji yaitu “Pengaruh pemberian insentif terhadap kinerja pustakawan di Perpustakaan Daerah Provinsi Jawa Tengah” dengan hasil analisis data menunjukkan pemberian insentif terhadap kinerja pustakawan tidak begitu signifikan, hanya sebesar 26,7% hal ini dikarenakan pemberian insentif sudah merupakan hak, serta ada factor lainnya yang mungkin juga berpengaruh pada kinerja pustakawan.
Pengaruh leverage, audit tenure dan ukuran perusahaan terhadap integritas laporan keuangan pada perusahaan sektor industri dasar dan kimia di BEI Marselin Pangi; Priscillia Weku
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.63

Abstract

The integrity of financial reporting refers to the accuracy and honesty with which financial information is presented. It is essential that all information about the company's financial position, performance and cash flows is accurate and reflects the company's circumstances, as the company is accountable to the users of financial reports, including investors and creditors. The integrity of financial reports is assessed using the market-to-book ratio, which measures the difference between the company's assessment and the market. This study aims to investigate the effects of leverage, audit tenure, and firm size on the integrity of financial reports through quantitative research.  This research analyses the financial statements of Basic Industry and Chemical Sector companies listed on the IDX for the period of 2019-2021, using purposive sampling techniques and secondary data. Multiple linear regression analysis was conducted for estimating the relationship among variables. The findings indicate that leverage does not affect the integrity of financial statements, while audit tenure has a significant impact on the integrity of financial statements. Additionally, the study found that company size has a negative and significant effect on the integrity of financial statements.
Does managerial ownership moderate the effect of firm value and corporate social responsibility disclosure on tax avoidance? Evidence from Indonesian Food and Beverage Companies Michael Stefanus Marentek; Sonny Pangerapan; Priscillia Weku
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.464

Abstract

Taxes are one of the most important sources of state revenue for national development. However, companies often engage in tax avoidance to minimize tax expenses legally by taking advantage of loopholes in tax regulations. This study aims to analyze the effect of firm value and Corporate Social Responsibility (CSR) Disclosure on tax avoidance, with managerial ownership as a moderating variable, in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. This study uses a quantitative method with multiple linear regression analysis and Moderated Regression Analysis (MRA). The sampling technique used purposive sampling, resulting in 16 companies with a total of 64 firm-year observations. The data used are secondary data obtained from companies’ financial statements. The results show that firm value, CSR Disclosure, and managerial ownership do not have a significant effect on tax avoidance (t-test significance values of 0.366, 0.681, and 0.700, respectively; all p > 0.05). Managerial ownership is also unable to moderate the relationship between firm value and CSR Disclosure on tax avoidance (interaction-term significance values of 0.265 and 0.589, respectively). The simultaneous test results indicate that all research variables together do not significantly affect tax avoidance (F = 0.384, p = 0.765; R² = 0.019, Adjusted R² = − 0.030), indicating that the model explains only a small proportion of the variance in tax avoidance and that other factors outside the model are likely more influential.
The Effect of Financial Distress, Audit Committee, Auditor Switching, and Industry Types on Audit Delay in the Covid-19 Pandemic of Companies Listed on the Indonesian Stock Exchange’s KOMPAS100 Index Kezia Cicilia Sumajow; Lintje Kalangi; Priscillia Weku
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1406

Abstract

Audit delay is a phenomenon that remains to occur every year. This study aims to determine the influence of financial distress, audit committee, auditor switching, and industry types upon audit delay the Indonesian Stock Exchange’s KOMPAS100 Index. This study used a quantitative approach. The sample was selected and obtained by the simple random sampling method from 72 companies successively listed in the Indonesian Stock Exchange’s KOMPAS100 index during 2020. The analytical was multiple linear regression. The data analysis was descriptive and multiple linear regression methods. The results indicate that audit committee and auditor switching does not affect audit delay. Financial distress and industry types have a significant positive effect on audit delay.
Human capital, structural capital, and relational capital: effects on firm performance in indonesian manufacturing companies (2023–2024) Marshanda Sisilia Tangka; Priscillia Weku
Riset Akuntansi dan Manajemen Pragmatis Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.472

Abstract

This study examines the effect of human capital, structural capital, and relational capital on firm performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. A quantitative approach was applied using multiple linear regression analysis. Using purposive sampling, 70 companies were selected, yielding 140 firm-year observations. The independent variables, human capital, structural capital, and relational capital, were measured using the Modified Value Added Intellectual Coefficient (M-VAIC) approach, while the dependent variable, firm performance, was proxied by Return on Assets (ROA). The results show that human capital has no significant effect on firm performance (t = 0.551, p = 0.583), whereas structural capital (t = 2.337, p = 0.021) and relational capital (t = 2.675, p = 0.008) have a positive and significant effect. The three variables jointly explain 9.5% of the variation in ROA (Adjusted R² = 0.076; F = 4.786, p = 0.003). The findings support Resource-Based Theory by showing that internally developed systems and externally oriented stakeholder relationships are, in this sample and period, more consistently associated with financial performance than human capital alone. Companies are advised to strengthen structural and relational capital as strategic resources while continuing to invest in human capital development to support long-term, sustainable performance.
Co-Authors Brigita Kalesaran Kezia Cicilia Sumajow Lintje Kalangi Marselin Pangi Marshanda Sisilia Tangka Michael Stefanus Marentek Sonny Pangerapan Treesje Runtu