Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal ACCOUNTHIK : Journal of Accounting and Finance Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi
Syahputri, Anggelia
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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

Found 3 Documents
Search

 1 
Comparative Analysis of Allowance for Impairment Losses on Credit and Financial Performance Before and After Implementation of PSAK 71 in Banking Listed on The Indonesia Stock Exchange Syahputri, Anggelia; Yunita, Anggraeni; Sumiyati, Sumiyati
Accounthink : Journal of Accounting and Finance Vol. 9 No. 1 (2024): March 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

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

Abstract

The Financial Accounting Standards Board from the Institute of Indonesia Chartered Accountants issued PSAK 71 on financial Instruments that adopt IFRS 9. Changes in the method of charging allowances for losses in PSAK 71 by using expected credit losses require banks to reserve credit losses from the beginning of the period. This can then impact financial performance, generally measured using financial ratios. This study examines and analyses differences in allowance for credit impairment losses, CAR, ROA, and LDR before and after PSAK 71. The population used in this study are banks listed on the Indonesia Stock Exchange. The sample was based on a purposive sampling technique to obtain as many as 35 banks. The analytical method is a comparative descriptive method, and the analysis technique of the average difference test of two paired samples is used. The results showed that there were significant differences in allowance for credit losses, CAR, ROA, and LDR between before and after the implementation of PSAK 71, which indicates that it has an impact on the amount of reserve for losses formed, capital adequacy bank, profitability, and liquidity risk.
ESG REPORTING AND MARKET CAPITALIZATION IN ASIA: THE ROLE OF NATIONAL CULTURAL VALUES Syahputri, Anggelia; Asyitiyani, Mirza Khayhan; Nurmayanti, Risda
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 2
Publisher : UI Scholars Hub

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

Abstract

Background: The discussion around sustainability issues is advancing in Asia, highlighting ESG disclosure as a critical competitive advantage for companies. Corporate ESG disclosure can influence investment decisions as investors seek information on companies' ESG practices. Method: This study examines the impact of ESG reporting on market capitalization and the moderating role of Hofstede's cultural values. The analysis is based on panel data from listed firms in nine Asian countries (Indonesia, Malaysia, Thailand, the Philippines, Singapore, India, Taiwan, Japan, and China) over the period 2018–2023. Findings: The findings show a positive relationship between cumulative ESG scores and market capitalization in both developed and developing markets. Individualism, long-term orientation, uncertainty avoidance, and masculinity positively moderate this relationship, while power distance moderates it negatively. The moderating effect of cultural values is found to be weaker in developing markets. Conclusion: This study contributes to the literature by emphasizing the impact of ESG disclosure on market performance in Asian contexts. It offers insights for regulators in designing strategies to enhance economic stability through improved corporate market capitalization. Novelty/Originality of this article: It also addresses the limited literature on the relationship between ESG and market capitalization in Asian markets, contrasting with most studies focused on Europe.
The Impact of ESG Performance and Financial Constraint on Tax Avoidance: Evidence from ASEAN 5 Syahputri, Anggelia
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.19610

Abstract

Purposes: This study examines the relationship between ESG performance, financial constraints, and corporate tax avoidance. It investigates whether ESG performance reduces tax avoidance by promoting socially responsible practices and whether financial constraints lead to increased tax avoidance as a strategy to generate internal funds. Specifically, it seeks to assess how ESG practices and financial constraints influence tax avoidance behavior among publicly listed firms in ASEAN countries. Various determinants of tax avoidance have been identified in the literature; however, ESG performance and financial constraints have received less attention in association with tax avoidance from a regional perspective in a group of countries with similar yet diverse institutional contexts, such as ASEAN. It offers new insights into these relationships in a multi-country, emerging market setting. Methods: Using an unbalanced panel dataset of 242 publicly listed companies in ASEAN-5 over the 2019–2023 period with generalized least squares (GLS) regression. Findings: ESG performance is negatively associated with tax avoidance, as evidenced by higher Effective Tax Rate (ETR). Additionally, firms facing financial constraints exhibit a positive relation- ship with tax avoidance, leading to lower ETR. Financially constrained companies are hindered in accessing external funds, thus pursuing aggressive tax planning strategies to generate additional internal funds. Novelty: This study contributes to the literature by extending the understanding of tax avoidance behavior in emerging markets and at a regional level. It provides empirical evidence from the ASEAN market, which has been underrepresented in prior studies.
Co-Authors Anggraeni Yunita Asyitiyani, Mirza Khayhan Nurmayanti, Risda SUMIYATI SUMIYATI