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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 17 No 1 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan" : 5 Documents clear
ANALISIS PENERAPAN TOTAL QUALITY MANAGEMENT DENGAN METODE FAILURE MODE AND EFFECTS UNTUK MENGURANGI PRODUK CACAT DI CV SERAT KELAPA Daniel Novendra Simamora; Yanuar Nanok Soenarno
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 17 No 1 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i1.2009

Abstract

Selama ini, CV Serat Kelapa dapat memberikan kuantitas yang sesuai, namun belum dapat memberikan kualitas yang sesuai dengan harapan pelanggan. Maka itu perusahaan membutuhkan tools untuk meningkatkan kualitas produknya. Salah satunya perusahaan dapat menggunakan metode Failure Mode and Effects Analysis. Penulis membuat analisa penerapan penurunan jumlah produk cacat dan meningkatkan kualitas produknya dengan menggunakan metode failure mode and effects ana/ys/s,yang didasarkan pada urutan prioritas penyebab produk cacat (Risk Priority Number). Analisis ranking didasarkan pada severity, occuranees, dan detection. Penulis menganalisis dan mengimplementasikan metode Failure Mode and Effects Analysis, sehingga didapatkan 3 urutan prioritas tertinggi yang menyebabkan produk cacat di CV Serat Kelapa, yaitu pada proses pencetakan serat kelapa (cocoboard), proses blender, dan proses pengeringan serat kelapa. Setelah melakukan perbaikan di urutan prioritas tersebut dan di seluruh proses produksinya, CV Serat Kelapa dapat mampu memenuhi kualitas yang diinginkan oleh pelanggannya. Dengan begitu akan meningkatkan image perusahaan, pelanggan akan melakukan repeat business, sehingga dapat meningkatkan laba perusahaan
ANALISIS PENGARUH FRAUD PENTAGON THEORY TERHADAP FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2019 Whisnu Widyatama; Loh Wenny Setiawati
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 17 No 1 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i1.2010

Abstract

Fraudulent financial statements or fraudulent financial reporting are actions that cause a person or group of people to obtain certain benefits at the expense of other parties. Fraudulent financial statements themselves are the biggest cause of loss in the world. Therefore, financial statements that are not presented reliably and are not honestly disclosed can mislead users in making economic decisions. This study aims to analyze the effect of pentagon theory fraud proxied by five variables, that are CEO duality, change of board of directors, number of independent commissioners, level of leverage, and change of auditors to fraudulent financial reporting proxied by Beneish M-Score in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. This study uses 205 observational data using logistic regression analysis. The results of this research indicate that CEO duality and the change of board of directors have a significant effect on fraudulent financial reporting, while the number of independent directors, the level of leverage, and the change of auditors do not affect fraudulent financial reporting.
ANALISIS PENGARUH KOMPENSASI RUGI FISKAL, CORPORATE GOVERNANCE, RETURN ON ASSET, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013--2017 Martha Nandana Ongkopranoto; Synthia Madyakusumawati; Thia Margareta Tarigan
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 17 No 1 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i1.2011

Abstract

This study aims to determine the effect of fiscal loss compensation, corporate governance, return on assets, leverage, and firm size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Analysis of the data used is descriptive statistical analysis, classical assumption test, and hypothesis testing using the SPSS. The study using secondary data in the form of financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange and audited during 2013-2017. Based on the results of regression testing, it is known that the fiscal loss compensation variable has a negative effect, and return on assets has a positive effect on tax avoidance, while corporate governance, leverage, and firm size do not affect tax avoidance.
FRAUD TRIANGLE DAN KORUPSI DI INDONESIA Anitaria Siregar
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 17 No 1 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i1.2012

Abstract

With the corruption condition in Indonesia and the result of the research related to white-collar crime, the researcher sees this is as the room to research the fraud triangle elements which cause or as the trigger for the corruption will have occurred. Schuchter and Levi in their research conclude that only with one element of the fraud triangle, opportunity, fraud can happen. But according to the fraud triangle theory and many research, the combination of pressure, opportunity, and rationalization cause fraud. So this research will find out whether only with one element the corruption will have occurred in Indonesia or the three elements must exist. The result if this research shows only one element, opportunity, the corruption in Indonesia has happened. This result is the same as the research done by Schuchter and Levi (2015) for Swiss and Austrian elite fraudsters.
ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN PAJAK Surya Anugrah; Christina Yuliana
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 17 No 1 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i1.2013

Abstract

This research is conducted to analyze the influence of disclosure of Corporate Social Responsibility, profitability, and leverage to tax management. The company must pay taxes to the government as one of the stakeholders. On the other hand, the company is also required to perform its social responsibility as an effort to gain legitimacy from the local community. The study was conducted on manufacturing companies listed in the Indonesia Stock Exchange from 2013 to 2015 and by using the panel data analysis method. Of the 143 companies, 70 companies meet population requirements. The number of samples used in this research amounted to 168 units of observation. The data used in this study is secondary data obtained from financial reports and annual reports. The results show that the variables of Corporate Social Responsibility Disclosure, profitability, and leverage effect to tax management.

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