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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 6 Documents
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Search results for , issue "Vol 18 No 2 (2021): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan" : 6 Documents clear
PENGARUH KEBIJAKAN DIVIDEN DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI Kevin .; Thio Anastasia Petronila
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 18 No 2 (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.v18i2.3130

Abstract

The management always provides prosperity for investors or shareholders through the value creation of the firm. The policy of dividend and company growth was considered by investors or shareholders in making investment decisions. This research aims to analyze the impact of the policy of dividend and growth opportunity on the value of a firm. Also, to analyze the effect of institutional ownership in moderating approach of dividend and growth opportunity in value of a firm. The research population was the Miscellaneous Industry sub-sector of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016-2019. According to purposive sampling and outlier data, of the 27 companies, there are 13 companies with 46 units of observations units as a sample in this research. The data were obtained from annual reports that have been audited and published in IDX. The research results show that the dividend policy has an impact on the value of the firm provided by PBV, but growth opportunity is vice versa. Institutional ownership moderates the relationship between a policy of dividend and the value of a firm, while institutional ownership does not moderate the relationship between growth opportunity and the value of the firm
PROSEDUR PELAPORAN IURAN UPAH TENAGA KERJA PADA PROGRAM JAMINAN SOSIAL TENAGA KERJA DI BPJS KETENAGAKERJAAN CABANG MEDAN KOTA Nadia Anggraini; Nurlaila .
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 18 No 2 (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.v18i2.3132

Abstract

Reporting wage contributions to the Jamsostek program is a critical engagement issue that participants need to understand. It is related to the number of benefits that workers will receive because the management uses the contribution to determine the amount of compensation and provide guarantees for their claims. Therefore, honesty and discipline on the employer's part are required when reporting posts and labor productivity. This type of research is descriptive qualitative research, used primary data and secondary data. Data were collected through observation, interviews, and documentation. The data analysis used in this research is descriptive and uses relevant, accurate, and timely variables. The results showed that: a) BPJS Ketenagakerjaan Medan Kota branch mentions cash or cash receipts from its business income by reporting labor wage contributions. b) The reporting of labor wage contributions carried out by the Medan City branch of BPJS Ketenagakerjaan is already good. The Medan City branch of the BPJS Ketenagakerjaan can divide the contribution report function into four functions, namely administrative functions, financial functions, technology, and information functions, and marketing functions. c) The Medan City branch BPJS Ketenagakerjaan implements all incoming cash receipts, documents, or forms arranged based on the NPP and all contribution receipts either through postal giro or the company directly deposited the bank immediately every day
DAMPAK KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, LIKUIDITAS, PROFITABILITAS, DAN KEBIJAKAN UTANG TERHADAP KEBIJAKAN DIVIDEN DI INDUSTRI PERTAMBANGAN INDONESIA Stephanie Natalia Ingi Lajar; Almatius Setya Marsudi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 18 No 2 (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.v18i2.3133

Abstract

This study tries to see the effect of managerial ownership, institutional ownership, liquidity, profitability, and debt policy on dividend policy. Managerial ownership is measured by the ratio of the number of shares owned to total shares; institutional ownership is measured by the percentage of share ownership in the ownership structure, the current ratio is measured by dividing assets and current liabilities, debt policy is measured by dividing total debt by total equity, profitability is measured by dividing net income with total assets. Profitability is calculated by dividing net income by total assets. This study uses purposive sampling by taking data from 20 mining companies on the Indonesia Stock Exchange from 2011-2019. The technique of testing the hypothesis with multiple regression. This study proves that institutional ownership and debt policy affect the company's dividend policy. Meanwhile, managerial ownership, liquidity, and profitability do not affect dividend policy.
DAMPAK TINGKAT PERPUTARAN PIUTANG USAHA PADA PROFITABILITAS PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Clarissa Evelyn; Almatius Setya Marsudi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 18 No 2 (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.v18i2.3134

Abstract

This study tries to analyze the effect of accounts receivable turnover on company profitability. Profitability in this study is measured by the ratio of Return on Assets. This study also uses a moderating variable, namely the audit committee. This study uses a sample of 30 manufacturing companies on the Indonesia Stock Exchange in the 2016-2018 period. The analysis used is panel data regression analysis with random models and multiple linear regression. This study uses data processing software in the form of Eviews. The result of this study is that turnover has a positive and significant effect on the company's profitability.
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, JUMLAH RAPAT KOMITE AUDIT, PROFITABILITAS, DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017--2019) Laurentia Jessica Cecilia; Julianti Sjarief
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 18 No 2 (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.v18i2.3135

Abstract

This research aimed to examine the influence of managerial ownership, the number of audit committee meetings, profitability, and audit quality on firm value. The population in this study was taken from manufacturing listed companies on the Indonesia Stock Exchange in 2017-2019. Based on the purposive sampling method with some criteria applied, 101 companies could be used as samples. The analytical methods used in this research are descriptive statistical analysis and multiple linear regression analysis and processed using the SPSS version 26.0 program. This study showed that managerial ownership does not affect firm value. The number of audit committee meetings has no effect on firm value. Profitability has a positive effect on firm value. The audit quality has a positive effect on firm value.
CONTINUOUS AUDIT: PENERAPAN DAN PENGENDALIAN PELAKSANAAN FUNGSI AUDIT BERBASIS TEKNOLOGI INFORMASI Faranisa Rahma Zahirah; Fransisca Melenia; Adhinda Rachma Aminy
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 18 No 2 (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.v18i2.3136

Abstract

The Industrial Revolution 4.0 is an era where information technology is developing rapidly and impacts all fields, including auditing, during a pandemic where interactions are limited. Auditors need a more sophisticated audit approach to prepare to present audit reports quickly. This study aims to see the implementation of continuous audits for a more efficient and effective implementation. The method used is a literature study based on scientific articles or credible publications. The conclusion is that continuous auditing is efficient and effective in auditing financial statements. Unfortunately, the application of this approach is constrained in several ways, namely the non-uniformity of information technology used by each client.

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