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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 94 Documents
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PENGARUH CSR DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN Edwin Wibisono; Rosinta Ria Panggabean
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 16 No 1 (2019): 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 | Full PDF (795.967 KB) | DOI: 10.25170/balance.v16i1.1287

Abstract

The purpose of the study is to know the relationship between the independent variables CSR and VAIC (Intellectual Capital) on the dependent variable, which is financial performance measured by using ROA, ROE, PER, and EPS. This study took the data of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. There were 152 manufacturing companies, and after making sample selections, there were 115 companies left. In analyzing the statistics data of this research, the author uses the Eviews application program. The results showed that the significant effect only occurred on the independent variable VAIC on the EPS dependent variable. It was suggested that companies should pay more attention to and maximize intellectual capital owned, and pay more attention to CSR more seriously.
PENGARUH INVESTMENT OPPORTUNITY SET DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DIMEDIASI OLEH HARGA SAHAM SEKTOR PERKEBUNAN Adi Hasan Ragil Saputra
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 16 No 1 (2019): 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 | Full PDF (986.906 KB) | DOI: 10.25170/balance.v16i1.1288

Abstract

The purpose of this study is to examine the effect of investment opportunity set (IOS), profitability on firm value is intervening by stock prices. This study used 14 plantation sector companies listed on the Indonesia Stock Exchange during 2013-2017 with a sampling technique that was purposive sampling using structural equation modeling (SEM) analysis. The results showed that IOS had no affect stock prices. Profitability has a positive effect on stock prices. IOS has a positive effect on company value. Profitability had no effect the value of the company. Stock prices have a positive effect on firm value. IOS had no effect the value of the company intervening by stock prices. Profitability has a positive effect on firm value intervening by stock prices. The advice given is for company management and the government to carry out domestic and international synergies. Domestic synergy aims to create product downstream, political, legal and economic stability. While international synergy aims to secure the export portion, sustainable plantation socialization and open new markets
MENDETEKSI FINANCIAL STATEMENT FRAUD: PRESSURE DAN RATIONALIZATION (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015—2017) Ezra Imanuel Soejoto; Thio Anastasia Petronila
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 16 No 2 (2019): 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.v16i2.1620

Abstract

The accounting information contained in financial statements is beneficial for stakeholders in economic decision making. However, it is not uncommon for the management to commit financial statement fraud because of pressure from internal and external parties, the opportunity to commit fraud, the reasons for cheating, or the ability to commit fraud. The objective of the study is to analyze the financial target, financial stability, external pressure, and rationalization can be used to detect financial statement fraud. The research was conducted on manufacturing companies with metals and the like sub-sectors, plastics and packaging, automotive and components, and food and beverages listed on the Indonesia Stock Exchange from 2015 to 2017. The number of samples used was 135 observation units and sample selection using purposive sampling. Data analysis method uses descriptive statistics and logistic regression analysis, with significant value (α) is 5%. The results show that financial target affected financial statement fraud, while financial stability, external pressure, and rationalization did not affect financial statement fraud.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI DI UKM WIG KABUPATEN PURBALINGGA Aditya Rahmawan; Eliada Herwiyanti; Siti Maghfiroh
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 16 No 2 (2019): 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.v16i2.1621

Abstract

This study aimed to examine the factors that influence the use of accounting information in SMEs. The object of research is Wig UKM in Purbalingga Regency. From this research, it can be seen how education, business scale, business age, and accounting knowledge of the use of UKM Wig accounting information in Purbalingga. The number of respondents involved in this study was 82 people. Sampling using a purposive sampling method. Based on the results of research and data analysis using SPSS it was found that: (1) educational background did not have a significant negative effect on the use of accounting information, (2) the business scale had no significant positive effect on the use of accounting information, (3) the age of the business had no significant negative effect on the use of accounting information, and (4) accounting knowledge has a significant positive effect on the use of accounting information.
PENGARUH UKURAN PERUSAHAAN, UKURAN KOMITE AUDIT, DAN UMUR LISTING TERHADAP LUAS PENGUNGKAPAN INTELLECTUAL CAPITAL Putri Nurmala; Akhmad Sigit Adiwibowo
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 16 No 2 (2019): 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.v16i2.1622

Abstract

This study aims to determine how much influence the size of the company, the size of the audit committee and the age of the listing of the area of Intellectual Capital Disclosure in companies listed on the Indonesia Stock Exchange in the period 2015-2017. This study uses a sample of manufacturing companies listed on the Stock Exchange in 2015-2017. Sampling using a purposive sampling technique, so that the unit of analysis generated in this study were 31 companies. The data used are secondary data in the form of financial statements obtained from the IDX official website www.idx.com. Data analysis methods used in this study are multiple linear regression analysis, descriptive statistical tests and classic assumption tests. The results of this study indicate that the size of the company, the size of the audit committee and the age of the listing together influence the area of intellectual capital disclosure. Partial test results (t test) show that the size of the company and the size of the audit committee significantly influence the disclosure of intellectual capital, while the age of the listing does not significantly influence the disclosure of intellectual capital.
ANALISIS PENGARUH LABA BERSIH, SALES GROWTH, KEPEMILIKAN MANAJERIAL, DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN Manasye Benedicta Brigastara Hutagalung; Loh Wenny Setiawati
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 16 No 2 (2019): 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.v16i2.1623

Abstract

Dividend policy is a management decision of a company in determining the amount of dividend to be distributed to shareholders. Investors who have long-term goals will choose a return in the form of dividends in large quantities or relatively stable to reduce the uncertainty of investors who have invested their funds in the company. This research uses multiple linear regression analysis that will test the influence of net income, sales growth, managerial ownership, and leverage to dividend policy. The samples used in this study were 75 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016–2018. The results of this research indicate that net income has a significant effect on dividend policy, while sales growth, managerial ownership, and leverage do not have a significant effect on dividend policy.
ANALISIS PERANAN EMAS DAN OBLIGASI PEMERINTAH SEBAGAI SAFE HAVEN PERIODE 2014—2018 Evamelia Evamelia; Yunia Panjaitan
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 16 No 2 (2019): 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.v16i2.1624

Abstract

The purpose of this research to identify the role of gold and government bonds role as safe haven in Indonesian capital market during 2014-2018. In this study we analyze the influence of stock on gold and government return on bear market conditions, using quantile regression. The quantile regression method was used to analyze the data. The result if this study indicated that gold and government bonds cannot play a safe haven consistently throughout the study period due to political conditions, government policies and psychological factors (doubt) from investors. For the following research, researchers should examine more deeply about the factors that influence the loss of the role of safe haven in both investment instruments.
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.

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