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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. 20 No. 1 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan" : 6 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN RISIKO Ellen Ellen; Anitaria Siregar
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 1 (2023): 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.v20i1.4094

Abstract

The purpose of this research is to analyze the factors that influence risk disclosure. The population used is the primary consumer industrial sector companies listed on the IDX in 2018-2020. The sample used is as many as 195 companies selected with predetermined criteria. The data was processed using SPSS 25. The data processing method was descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that profitability has a significant effect on risks disclosure. Meanwhile, the independent board of commissioners, the quality of external auditors, and competition do not have significant effect on the risks disclosure.
ANALISIS PENGARUH PROFITABILITAS, EFEKTIVITAS, DAN STRUKTUR MODAL TERHADAP KEKURANGAN KEUANGAN PADA SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI PADA PERIODE 2018—2020 primaria tinutomo; Julianti Sjarief
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 1 (2023): 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.v20i1.4241

Abstract

This study aims to analyze the influences of Net Profit Margin, Total Asset Turnover, and Debt-to-Equity Ratio on Financial Distress in Infrastucture, utility and transportation sector in the period 2018 to 2020. The sample selection used the purposive sampling method with sample size of 101. The analytical method used in this study is the descriptive analysis method and multiple linear regression analysis, where the data is processed using the Statistical Package for the Social Sciences version 25 program. The results of this study are Net Profit Margin and Total Asset Turnover to have negative effects on Financial Distress while Debt-to-Equity Ratio has positive effects on Financial Distress.
PENGARUH UKURAN PERUSAHAAN, INTENSITAS ASET TETAP, PROFITABILITAS, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE Gerika Uli Sinaga; Eka Sudarmaji; Shinta Budi Astuti
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 1 (2023): 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.v20i1.4257

Abstract

The phenomenon of decreasing taxes received has made the government's attention. In order to reduce the tax burden paid, there are several ways that taxpayers can, through tax avoidance or tax expansion. Corporations that carry out their operational activities in the territory of Indonesia are required to pay their tax burden to the state. A significant tax burden will reduce the profit received by the corporation. This study aimed to detect the effect of company size, fixed asset intensity, profitability, and thin capitalization. The population in this study was the manufacturing sector engaged in the basic and chemical industries. A total of 41 companies with 123 data were used in this study. The data used was obtained through the Indonesia Stock Exchange website. The data analysis technique was the panel data regression model, which was processed using the program eviews version 12. The results showed that company size did not affect tax avoidance, while fixed asset intensity, profitability, and thin capitalization had a negative effect on tax avoidance practices.
PENGARUH KEAHLIAN KOMITE AUDIT, AUDITOR SPESIALISASI INDUSTRI DAN PENGENDALIAN INTERNAL TERHADAP MANAJEMEN LABA Michael Parapat; Mukhlasin Mukhlasin
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 1 (2023): 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.v20i1.4301

Abstract

This research was conducted with the aim of knowing the effect of the Expertise of the Audit Committee, Special Industry Auditors, and Internal Control on Earnings Management in Manufacturing Companies listed on the IDX for the period 2016 – 2018. The independent variables are Audit Committee Expertise, Industry Specific Auditors, and Internal Control and the dependent variable is Earnings Management. The data analysis method uses linear regression analysis using the IBM SPSS Statistics 25 program. The data used is taken from secondary data originating from annual reports and financial reports with a sample selection procedure using a purposive sampling method with a total sample of 207 observational data consisting of 69 companies. Data analysis used is descriptive statistical analysis, classic assumption test, compatibility test, and hypothesis testing. The results of this study reveal that the expertise of the Audit Committee and Industry Specific Auditors has no effect on Earnings Management and Internal Control has an impact on Earnings Management.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, ENTERPRISE RISK MANAGEMENT, DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI Cindy Nauli; Petrus Ridaryanto
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 1 (2023): 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.v20i1.4302

Abstract

The purpose of this research is to analyze the effect of CSR disclosure, enterprise risk management, and audit committee to firm value mediated by earnings management. CSR disclosure is measured by the level of firm’s disclosure of 45 aspect in 3 large component of CSR based on GRI standards. Enterprise risk management is measured by the disclosure of 20 component in 5 risk managemet dimensions conducted by COSO. Audit committee is measured by the number of audit committee with accounting or finance education background. The population of this research is non-financial industries listed in Indonesia Stock Exchange at the period of 2017-2019. Samples are taken using random sampling technique. The result of this research indicates that CSR disclosure, enterprise risk management, and audit committee have no significant influence towards earnings management. CSR disclosure and enterprise risk management also have no significant influence towards firm value, whereas audit committee has negative significant influence towards firm value. Earnings management also has no significant influence towards firm value
PENGARUH PROFITABLITIAS, KEPEMILIKAN MANAJERIAL, DAN UKURAN DEWAN DIREKSI TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN RESTAURANT, HOTEL, DAN TOURISM Sherina Laurencia Siswoko; Caecilia Atmini Susilandari
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 1 (2023): 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.v20i1.4318

Abstract

This quantitative research aims to analyze the influence of profitability, managerial ownership, and board size on financial distress in 31 restaurants, hotels, and tourism companies. The research used secondary data from Indonesian Stock Exchange in 2019-2021. The total sample is 93 data obtained by purposive sampling method. Profitability variable is measured by return on assets (ROA), managerial ownership variable is measured by the percentage of managerial ownership, and the number of boards variable is measures by board size. The dependent variable is financial distress, measured by the interest coverage ratio (ICR). Data Analysis used descriptive statistics and logistic regression. The analytics tools used SPSS 26.0 version. The result shows profitability has a negative significance on a company's propensity to get financial distress. At the same time, managerial ownership and board size are insignificant to a company's propensity to get financial distress. Keywords: financial distress, profitability, managerial ownership, board size

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