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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Akuntansi Bisnis Jurnal Bisnis dan Akuntansi Atma Jaya Accounting Reseach (AJAR)
Weli Weli
Universitas Katolik Indonesia Atma Jaya
Economics, Econometrics & Finance Education Social Sciences Other

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The initial accountant competency of final year accounting students Weli Weli; Almatius Setya Marsudi
International Journal of Evaluation and Research in Education (IJERE) Vol 11, No 3: September 2022
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v11i3.22575

Abstract

The development of information technology towards the 4th industrial revolution era brought changes to business processes in various industries, which will eventually have an impact on jobs in the accounting field. Accountants must be adaptable and competent to work as accounting professionals. Therefore, this study aimed to analyze the perceptions of final-year accounting students regarding knowledge competence, soft skills, information technology capabilities, and perceptions of readiness to enter the workforce. It also analyzed whether these competencies affect students' readiness to enter the workforce. In this study, the soft skills competencies are dimensions of intellectual, personal, organizational, internal, and communication competencies, and ethics in accounting. The data was collected using a questionnaire based Google Form given to several universities in Indonesia that were willing to distribute the forms to their accounting students. A descriptive method was used for data and confirmatory factor analysis and data processing was performed with the help of statistical package for the social sciences (SPSS) and partial least squares (SmartPLS) programs. The results showed that soft skills competencies had a higher score compared to accounting and information technology competencies. Furthermore, there was a significant influence between competence and work readiness of accounting students. This study provides information in the preparation of the accounting curriculum to consider various competencies following industry needs.
FRAUD PENTAGON AND POTENTIAL BANKRUPTCY AT PROPERTY & REAL ESTATE COMPANY Justin Axel Irawan; Weli Weli
AJAR Vol 5 No 02 (2022): 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/ajar.v5i02.341

Abstract

The purpose of this study is to analyze the effect of indicators on pentagon fraud on potential bankruptcy in property & real estate companies for the 2018 - 2020 reporting year. Pentagon fraud consists of indicators of pressure, rationalization, capability, arrogance, and opportunity while potential bankruptcy uses the Zmijewski model. Data was collected using content analysis methods from financial reports and annual reports obtained from the official website of the Indonesia Stock Exchange (IDX) and the company's official website. The method of data analysis was carried out using regression analysis with the help of SPSS software. The results of the analysis of 129 company report data show that only one indicator of the fraud pentagon has an effect on the potential for bankruptcy, namely pressure. There is no empirical support for other indicators, namely Rationalization, Capability, Arrogance and Opportunity for potential bankruptcy. This study provides a theoretical contribution to the study of the fraud pentagon and the potential for bankruptcy. A better understanding of indicators of fraud enables companies to prevent potential bankruptcy.
Pengaruh Pengungkapan Pengendalian Internal Terhadap Kinerja Perusahaan Dengan Biaya Ekuitas dan Independensi Dewan Komisaris Sebagai Variabel Moderasi Davin Angkawijaya; Catalia Luciana; Weli Weli; Michael Valentine Chandra
Jurnal Akuntansi Bisnis Vol 20, No 2: September 2022
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v20i2.4942

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh pengungkapan pengendalian internal terhadap kinerja perusahaan dengan biaya ekuitas dan independensi dewan komisaris sebagai variabel moderasi. Biaya ekuitas dan proporsi dewan komisaris independen berkaitan erat dengan pengungkapan informasi pengendalian internal dalam mengurangi asimetri informasi sehingga diduga akan memoderasi hubungan pengungkapan informasi pengendalian internal dengan kinerja perusahaan. Sampel diambil dari sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2021. Berdasarkan kriteria-kriteria penelitian yang telah ditetapkan, didapatkan sebanyak 40 observasi berhasil dikumpulkan. Berdasarkan hasil pengujian hipotesis, ditemukan hasil bahwa variabel pengungkapan pengendalian internal berpengaruh terhadap kinerja perusahaan dan variabel biaya ekuitas memperkuat hubungan tersebut. Selain itu, variabel proporsi komisaris independen tidak memoderasi dalam hubungan pengungkapan pengendalian internal terhadap kinerja perusahaan. Maka dari itu, hasil penelitian menunjukkan bahwa proporsi komisaris independen tidak berperan sebagai variabel moderasi antara hubungan pengungkapan pengendalian internal dan kinerja perusahaan
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.
Co-Authors Almatius Setya Marsudi Catalia Luciana Davin Angkawijaya Justin Axel Irawan Michael Valentine Chandra Natasha Vania Devi Tiffany Tiffany Victoria Bella Yostian Hadinata