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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
 1 
Search results for , issue "Vol. 19 No. 2 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan" : 5 Documents clear
PERAN KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE PADA PENGUNGKAPAN SUSTAINABILITY REPORT Daniel Ortega Sitanggang; SettingsHyasshinta Dyah Sweztika Lukitaning Paramitadewi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 2 (2022): 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.v19i2.3847

Abstract

This study aims to analyze financial performance and good corporate governance's role in sustainability reports. The method used in this research is descriptive analysis method and multiple linear analysis, and the data is processed through Statistical Package for the Social Sciences (SPSS) version 23. This study shows that financial performance positively affect sustainability reports. Meanwhile, good corporate governance proxies with committee audit positively influence sustainability reports compared to the independent commissioner.
ANALISIS GOOD CORPORATE GOVERNANCE DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Brigitta Audrey Ayuningtyas; Synthia Madya Kusumawati; Thio Anastasi Petronila
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 2 (2022): 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.v19i2.3869

Abstract

The purpose of this study is to analyze the effect of good corporate governance and capital structure on firm value with the mediating role of financial performance in consumer goods companies in the cyclicals sector listed on the Indonesia Stock Exchange in 2019-2021. This research is a quantitative research with a descriptive approach. The data used in this study is secondary data in the form of company financial statements obtained from the IDX data. The sample used in this study was 197 consumer goods companies in the cyclical sector listed on the IDX (Indonesian Stock Exchange) in 2019-2021. Data analysis techniques in this study using SPSS. The results in this study indicate that good corporate governance and capital structure affects firm value. Meanwhile, financial performance cannot mediate good corporate governance and capital structure on firm value
FRAUD PENTAGON DAN ANCAMAN KEBANGKRUTAN STUDI PADA PERUSAHAAN PERBANKAN Dony Nainggolan
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 2 (2022): 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.v19i2.3882

Abstract

The purpose of the study was to determine the effect of the fraud pentagon on the threat of bankruptcy in banking companies listed on the Indonesia Stock Exchange in 2018-2020. The fraud Pentagon consists of five indicators namely external pressure, effective monitoring, auditor turnover, director turnover and the number of frequent CEO photos. While the threat of bankruptcy is measured by the X-Score. The method of data analysis is descriptive and hypothesis testing using multiple linear regression analysis. The research sample is 122 financial statements from 42 banking companies listed on the Indonesia Stock Exchange in 2018-2020. The results showed that external pressure variables and changes in auditors had an effect on the threat of bankruptcy. While the variables of effective supervision, the change of directors and the number of CEO photos that often have no effect on the threat of bankruptcy
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, OPINI AUDIT, DAN PENGHINDARAN PAJAK TERHADAP PENERBITAN LAPORAN AUDIT Jessica Ovelia Niocolas; Lukman Lukman
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 2 (2022): 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.v19i2.4198

Abstract

The purpose of this study was to investigate the effect of using accounting information on business success. This study also investigates the effect of venture capital on business success. This study uses a survey method conducted by collecting questionnaires for MSME actors in Makassar City. Data analysis in this study using multiple regression method and sample selection using Random Sampling method with a total sample of 94 respondents. The results of this study indicate that the use of accounting information has a significant positive effect on business success. The influence of venture capital also has a positive effect on business success. In short, the use of accounting information and venture capital fully has an influence on business success.
PENGARUH PENGGUNAAN INFORMASI AKUNTANSI DAN MODAL USAHA TERHADAP KEBERHASILAN UMKM KOTA MAKASSAR Fransiskus E. Daromes; Michelle Putri Eugenia; Kunradus Kampo
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 2 (2022): 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.v19i2.4207

Abstract

The purpose of this study was to investigate the effect of using accounting information on business success. This study also investigates the effect of venture capital on business success. This study uses a survey method conducted by collecting questionnaires for MSME actors in Makassar City. Data analysis in this study using multiple regression method and sample selection using Random Sampling method with a total sample of 94 respondents. The results of this study indicate that the use of accounting information has a significant positive effect on business success. The influence of venture capital also has a positive effect on business success. In short, the use of accounting information and venture capital fully has an influence on business success.

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