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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 94 Documents
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FRAUD TRIANGLE DAN KORUPSI DI INDONESIA Anitaria Siregar
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.v17i1.2012

Abstract

With the corruption condition in Indonesia and the result of the research related to white-collar crime, the researcher sees this is as the room to research the fraud triangle elements which cause or as the trigger for the corruption will have occurred. Schuchter and Levi in their research conclude that only with one element of the fraud triangle, opportunity, fraud can happen. But according to the fraud triangle theory and many research, the combination of pressure, opportunity, and rationalization cause fraud. So this research will find out whether only with one element the corruption will have occurred in Indonesia or the three elements must exist. The result if this research shows only one element, opportunity, the corruption in Indonesia has happened. This result is the same as the research done by Schuchter and Levi (2015) for Swiss and Austrian elite fraudsters.
ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN PAJAK Surya Anugrah; Christina Yuliana
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.v17i1.2013

Abstract

This research is conducted to analyze the influence of disclosure of Corporate Social Responsibility, profitability, and leverage to tax management. The company must pay taxes to the government as one of the stakeholders. On the other hand, the company is also required to perform its social responsibility as an effort to gain legitimacy from the local community. The study was conducted on manufacturing companies listed in the Indonesia Stock Exchange from 2013 to 2015 and by using the panel data analysis method. Of the 143 companies, 70 companies meet population requirements. The number of samples used in this research amounted to 168 units of observation. The data used in this study is secondary data obtained from financial reports and annual reports. The results show that the variables of Corporate Social Responsibility Disclosure, profitability, and leverage effect to tax management.
DAMPAK MODERASI INTENSITAS RESEARCH DAN DEVELOPMENT TERHADAP PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN Thio Anastasia Petronila; James Julian Surjadi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 17 No 2 (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.v17i2.2259

Abstract

The responsibility of a company is not only to make profits, but the company is also responsible for the impact of its products and production processes on social and environmental aspects. This research aims to analyze the effect of corporate social responsibility disclosure on financial performance and analyze the relationship between corporate social responsibility and firm value with the intensity of research and development as a moderating variable. The research was conducted on companies in the consumer goods industry pharmaceutical sub-sector which were listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. Of the 10 companies there are 8 companies were sampled based on purposive sampling and from the outlier data, there are 22 observation units used in this research. The data used in this research are secondary data obtained from financial reports and annual reports. The results show that corporate social responsibility disclosure has a significant effect on a firm value which is proxied by Tobin's Q. While research and development intensity does not moderate the relationship between corporate social responsibility disclosure and firm value.
PENILAIAN TINGKAT KESEHATAN BANK DAN PERUBAHAN HARGA SAHAM PT BANK RAKYAT INDONESIA AGRONIAGA TBK Husni Mubarok; Ratna Kurnia Sari; Hendra Lesmana; Ery Suryanti
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 17 No 2 (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.v17i2.2260

Abstract

Assessment of Bank Soundness Level and Changes in Share Price of PT Bank Rakyat Indonesia Agroniaga Tbk. A bank soundness assessment that stakeholders must know is critical, maximizing the intermediary institution's function to provide a paradigm in making investment decisions. In 2011, bank health was assessed using the RGEC component. The research years ranged from 2011 to 2019 through the public offering of PT Bank Rakyat Indonesia Agroniaga Tbk. shares on the Indonesia Stock Exchange. Researchers used a descriptive method with a quantitative case study design. This component is interesting for research to determine the effect of assessing RGEC component bank's soundness level on changes in stock prices scientifically. This indicator affects the independent variable Risk Profile, GCG, Earnings, Capital and has a positive and significant effect on the dependent variable on changes in share prices at PT BRI Agnoniaga Tbk. in 2011-2019.
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Karen Trifena Thio; Caecilia Atmini Susilandari
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 17 No 2 (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.v17i2.2261

Abstract

This research aims to analyse the development of firm value of the manufacture companies. Based on the data of the Indonesian Ministry of Industry, it shows that value added for manufacturing companies increase, and also increase the contribution of manufacture companies to the development of economic of Indonesia. Profitability, size, growth, and capital structure as independent variables are used to identify the influence of manufacture firm value. There shall be 166 samples of listed manufacture companies in Indonesia Stock Exchange in 2014-2018 which suit for criteria needed, and the data processing using multiple linear regression. The research result shows that only profitability and size variables which have positive significant influences to firm value variable on t- test. Besides, growth and capital structure variables are vice versa.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, LEVERAGE DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN Roy Fredirick Nathanael; Rosinta Ria Panggabean
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 17 No 2 (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.v17i2.2262

Abstract

One of the decisions to increase investor’s trust and prosperity is to increase the firm value. The firm value is the investor's perception of the success rate of a company that is often associated with stock prices. By increasing trust in investors, the firm value in a company will increase. The purpose of this study is to determine the effect of capital structure, profitability, leverage, and growth opportunity on the firm value. This study took a sample based on the purposive sampling method in the secondary sectors on the Indonesia Stock Exchange in 2014 - 2018. The number of samples obtained was 41 companies. The analysis technique used in the study is the classic assumption test and panel data regression analysis. The results of this study indicate that capital structure had a significant influence on the firm value, whereas profitability, leverage, and growth opportunity did not significantly influence the firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM BANK UMUM KONVENSIONAL LQ-45 DI BURSA EFEK INDONESIA Dean Sanuya Hafizan Koorniaharta; Almatius Setya Marsudi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 17 No 2 (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.v17i2.2263

Abstract

Bank companies manage corpoRate funding, one of which is by investing. Investments are carried out in the hope of obtaining stock Returns. This study examines the effect of Net Interest Margin, Capital Adequacy Ratio, Operating Income, Operational Expenses, and Bank Indonesia Reference Interest Rate on stock Returns in Indonesian banking companies. The sampling technique used was Purposive Sampling method, the sample obtained was 5 companies in the banking sector registered in LQ-45. Linear regression test is used to see the behavior of each variable. Data obtained as many as 200 out of 5 banking sector companies listed on LQ45 on the Indonesia Stock Exchange. The scope of research time is in the quarterly period of 2010 to 2019. The results show that the BI Reference Rate, Capital Adequacy Ratio and Operating Expenses, Operational Income, have no significant effect on bank stock Returns. On the other hand, Net Interest Margin has a significant effect on bank stock Returns.
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.

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