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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 18 No 1 (2021): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan" : 5 Documents clear
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL KONTROL LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2019 Vincent Loekito; Loh Wenny Setiawati
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 18 No 1 (2021): 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.v18i1.2289

Abstract

Firm value is an important factor for the company, because the firm value is not only a determinant of the condition of the company, but it can also attract investors to invest in the company. High stock prices make the market believe in the company's current performance and also the company's future prospects. This means that company managers must think about the company's image in the eyes of shareholders by implementing corporate social responsibility. Other factors which are the internal characteristics of the company that are able to influence firm value are liquidity, leverage, company size, and profitability. This study aims to analyze the effect of corporate social responsibility on firm value with the control variables of liquidity, leverage, company size, and profitability in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017–2019. This study used purposive sampling technique with 156 observation data using multiple linear regression. The results of this research indicate that corporate social responsibility has no effect on firm value, while the control variables firm size and profitability have an effect on firm value, and liquidity and leverage have no effect on firm value.
ANALISIS PENGARUH KEBANGKRUTAN, AUDITOR SPESIALISASI INDUSTRI DAN CORPORATE GOVERNANCE TERHADAP FRAUDULENT FINANCIAL REPORTING Lamoza Ressidnarry Lamoza Ressidnarry; Julianti Sjarief
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 18 No 1 (2021): 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.v18i1.2297

Abstract

Fraudulent financial reporting often occurs in company management. Management who has a cooperation contract with the principal, there are often differences in interests between management and shareholders. The difference in interests makes it possible for management to commit fraud. Therefore, the factors that cause fraudulent financial reporting need to be known. This study aims to examine the effect of bankruptcy, auditors specializing in industry and corporate governance (consisting of managerial ownership, number of audit committee meetings and composition of independent commissioners). The population of this research is manufacturing companies in the consumer goods industry which are listed on the Indonesia Stock Exchange 2015-2018. Based on the purposive sampling method in the sample selection process, 38 companies were obtained as samples. Hypothesis testing is carried out by logistic regression analysis using the SPSS version 21 program. The results of this study are bankruptcy, managerial ownership and the composition of independent commissioners have an effect on fraudulent financial reporting. Meanwhile, auditors specializing in industry and the number of audit committee meetings have no effect on fraudulent financial reporting.
PENGARUH REPUTASI KAP, OPINI AUDIT TAHUN SEBELUMNYA, LIKUIDITAS, SOLVABILITAS, DAN KONDISI KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Diva Regina; Hyasshinta Dyah S. L. Paramitadewi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 18 No 1 (2021): 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.v18i1.2306

Abstract

This study aims to analyze the effect of public accounting firm's reputation, previous year's audit opinion, liquidity, solvency, and financial conditions on going concern audit opinion acceptance. The companies studied were the mining sector listed on the Indonesia Stock Exchange in 2015-2019. This study examines 65 firm years data using logistic regression. The results indicate that the previous year's audit opinion has a positive, while financial conditions have a negative effect on going concern audit opinion acceptance. On the other hand, the public accounting firm's reputation, liquidity, and solvency do not affect the acceptance of going-concern audit opinion.
ANALISIS KOMPARASI KINERJA KEUANGAN PADA PERBANKAN KONVENSIONAL BUKU IV DI INDONESIA SEBELUM DAN SESUDAH PANDEMI COVID-19 Inka Tiono; Syahril Djaddang
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 18 No 1 (2021): 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.v18i1.2336

Abstract

This research was conducted to analyze whether there are differences in financial performance in conventional banking BUKU IV before and after the COVID-19 pandemic based on capital ratio (Capital Adequency Ratio), earning asset quality ratio (Net Performing Loan), profitability ratio (Return on Asset & Return on Equity), efficiency ratio (BOPO: operational costs / operating income), and liquidity ratio (Loan / Deposit Ratio). Because of using saturated sampling technique, the objects that make up the population of this research are all used as research samples, that is seven banks that meet the criteria for BUKU IV including BCA, BNI, BRI, CIMB Niaga, Danamon, Mandiri, Panin. The results of this research shows that: ( 1) there is no difference in performance in conventional BUKU IV banking before and after the COVID-19 pandemic based on the CAR ratio; (2) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the NPL ratio; (3) there is a difference in performance in conventional banking BUKU IV before and after the COVID-19 pandemic based on the ROA ratio; (4) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the ROE ratio; (5) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the BOPO ratio; and (6) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the LDR ratio.
ANALISIS PERBEDAAN KINERJA PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 Cindy Hilman; Kazia Laturette
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 18 No 1 (2021): 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.v18i1.2659

Abstract

This study aims to determine differences in the performance of the profitability ratio (ROA), sales growth ratio (SG), liquidity ratio (CR) and leverage ratio (DER) to bankruptcy prediction (Altman Z-score) before and during the Covid 19 pandemic. Descriptive statistical method with secondary data collection, namely quarterly financial reports from 2019-2020. Samples were taken by purposive sampling method and obtained 62 samples of the construction industry and consumer goods in 2019-2020. Normality testing using the Kolmogorov-Smirnov test results in data not normally distributed with a significance value below 0.05. Different tests using the non-parametric Wilcoxon sign test resulted in differences in ROA (0.000 <0.05), SG (0.004 <0.05) and CR (0.005 <0.05) on the decreased bankruptcy predictions during the pandemic. Meanwhile, DER (0.803 <0.05) did not differ from the prediction of bankruptcy before and during the COVID-19 pandemic

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