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INDONESIA
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Published by Universitas Katolik Indonesia Atma Jaya
ISSN : 16939441     EISSN : 26204320     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
Jurnal Akuntansi, Auditing dan Keuangan BALANCE, hadir untuk memfasilitasi peneliti dalam mendesiminasi hasil-hasil penelitian maupun karya ilmiah di bidang akuntansi. Fokus jurnal adalah pada bidang terkait akuntansi seperti akuntansi keuangan, akuntansi biaya, akuntansi manajemen, pengauditan, perpajakan, system informasi akuntansi dan topic lain yang berkaitan akuntansi. Karya ilmiah dapat berupa hasil kajian teoritis, empiris, dan studi kasus yang memenuhi kaidah penulisan ilmiah. Seluruh artikel yang masuk akan melalui proses blind-review.
Arjuna Subject : -
Articles 5 Documents
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Search results for , issue " Vol 15 No 1 (2018): Jurnal Akuntansi, Auditing dan Keuangan: BALANCE" : 5 Documents clear
FAKTOR YANG MEMENGARUHI PERTUMBUHAN PERUSAHAAN, KINERJA KEUANGAN, DAN PEMBIAYAAN EKSTERNAL TERHADAP PENGUNGKAPAN SUKARELA BESERTA IMPLIKASINYA TERHADAP KUALITAS LABA Cindy, Cindy; Madya, Synthia
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 15 No 1 (2018): Jurnal Akuntansi, Auditing dan Keuangan: BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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Abstract

The purpose of this research is to analyze the impact of growth, financial performance and external financing on voulantary disclosure and the effect of voluntary disclosure on earnings quality. Hypothesis testing is carried out by using linear regression model using data from Indonesia Stock Exchange in 2012-2015. Company growth is measured by book-to-market ratio, financial performance is measured by return on assets, external financing is measured by issue, voluntary disclosure is measured based on voluntary disclosure index, and earnings quality is measured by annual firm-specific absolute value of the residuals (accruals quality). The examiniation of the first model shows company's growth and financial performance has a significant positive effect on voluntary disclosure, while external financing has no effect on voluntary disclosure. The second model shows that voluntary disclosure has a significant positive impact on earnings quality.
PENGARUH RETURN ON EQUITY, ARUS KAS AKTIVITAS OPERASI, UKURAN PERUSAHAAN, DAN DEBT-TO-EQUITY RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ 45 DI BURSA EFEK INDONESIA PERIODE 2012—2015 Rajagukguk, Lasmanita; Wijono, Cindy Lourenta; Pakpahan, Yunus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 15 No 1 (2018): Jurnal Akuntansi, Auditing dan Keuangan: BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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Abstract

Investments are performed in order to receive return. Return is the amount generated on an investment relative to the cost of investment.Stock return determines the value of a firm. Investors would consider investing in attractive companies, i.e. those with high stock returns. This research aims to analyze the effects of return on equity, operating cash flow, firm size, and debt-to-equity ratio on stock return for corporations included on the LQ45 Index on Indonesian Stock Exchange, from 2012-2015. Firm size was measured with end-of-year total assets. The data of this research were extracted from the financial reports of the observed corporations. Observations included 20 companies that appeared on the LQ45 index during 2012 until 2015. It is found that return on equity and operating cash flow significantly influence stock return, whereas firm size and debt-to-equity ratio do not affect stock return.
MEMAHAMI STRATEGI IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN KOMPREHENSIF Daromes, Fransiskus E.; Ng, Suwandi; Kampo, Kunradus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 15 No 1 (2018): Jurnal Akuntansi, Auditing dan Keuangan: BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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Abstract

A management control system is a mechanism that ensures, encourages, enables, or sometimes "forces" people within an organization to do what is best for the organization. This research elaborates a comprehensive management control system based on literature review and case studies at Aston Makassar Hotel & Convention Center and Grand Clarion Hotel & Convention Makassar. The results show that although in different ways and mechanisms, these hotels have comprehensive management control system mechanisms that are used to ensure and drive the achievement of corporate objectives. The initial consideration of the entire set of management control systems in hotels is the cultural control that is reflected in the vision-mission, core values, organizational culture and uniqueness of the company that is a form of joint management control. In addition, these potentials and values ​​need to be comprehensively understood and implemented with other control mechanisms so that these hotels can achieve their vision and mission.
PENERAPAN TIME-DRIVEN ACTIVITY BASED COSTING PADA PERHITUNGAN HARGA POKOK KAMAR PENGINAPAN PONDOK IMPIAN Ryan, Juanelo; Faliany, Lim Jade
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 15 No 1 (2018): Jurnal Akuntansi, Auditing dan Keuangan: BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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Abstract

This research aims to calculate the cost of production of Pondok Impian inn. The method that used in this research is a case study, and the authors do the calculation with Time Driven Activity Based Costing (TDABC). The TDABC calculate cost of production of Pondok Impian, an inn located in RE Martadinata road no.2, West Ancol, North Jakarta. The reseach showed that the TDABC was a suitable method for the inn because it helped calculate the base price of each of its services.
DETERMINAN DAN KONSEKUENSI KONSERVATISME AKUNTANSI: MEKANISME CORPORATE GOVERNANCE DAN MANAJEMEN LABA Ongki, Stephanie; Pangestu, Stevanus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 15 No 1 (2018): Jurnal Akuntansi, Auditing dan Keuangan: BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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Abstract

This paper attempts to investigate the effects of (i) corporate governance on accounting conservatism, and (ii) accounting conservatism on earnings management. The internal corporate governance mechanisms included were managerial ownership, institutional ownership, audit committee size, and number of independent commissioners. 119 publicly-traded manufacturing corporations were observed for a time period of 5 years (2012-2016, n=595). The data were analyzed using panel regression. This study finds that the number of commissioners negatively affects accounting conservatism, and that accounting conservatism negatively affects earnings management. It is found that the more conservative a firm reports its finances, the less likely the management would manage its earnings. Whereas other variables were found to be insignificant regressors of accounting conservatism.

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