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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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ANALISIS KOMPARASI KINERJA KEUANGAN PADA PERBANKAN KONVENSIONAL BUKU IV DI INDONESIA SEBELUM DAN SESUDAH PANDEMI COVID-19 Inka Tiono; Syahril Djaddang
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.v18i1.2336

Abstract

This research was conducted to analyze whether there are differences in financial performance in conventional banking BUKU IV before and after the COVID-19 pandemic based on capital ratio (Capital Adequency Ratio), earning asset quality ratio (Net Performing Loan), profitability ratio (Return on Asset & Return on Equity), efficiency ratio (BOPO: operational costs / operating income), and liquidity ratio (Loan / Deposit Ratio). Because of using saturated sampling technique, the objects that make up the population of this research are all used as research samples, that is seven banks that meet the criteria for BUKU IV including BCA, BNI, BRI, CIMB Niaga, Danamon, Mandiri, Panin. The results of this research shows that: ( 1) there is no difference in performance in conventional BUKU IV banking before and after the COVID-19 pandemic based on the CAR ratio; (2) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the NPL ratio; (3) there is a difference in performance in conventional banking BUKU IV before and after the COVID-19 pandemic based on the ROA ratio; (4) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the ROE ratio; (5) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the BOPO ratio; and (6) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the LDR ratio.
ANALISIS PERBEDAAN KINERJA PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 Cindy Hilman; Kazia Laturette
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.v18i1.2659

Abstract

This study aims to determine differences in the performance of the profitability ratio (ROA), sales growth ratio (SG), liquidity ratio (CR) and leverage ratio (DER) to bankruptcy prediction (Altman Z-score) before and during the Covid 19 pandemic. Descriptive statistical method with secondary data collection, namely quarterly financial reports from 2019-2020. Samples were taken by purposive sampling method and obtained 62 samples of the construction industry and consumer goods in 2019-2020. Normality testing using the Kolmogorov-Smirnov test results in data not normally distributed with a significance value below 0.05. Different tests using the non-parametric Wilcoxon sign test resulted in differences in ROA (0.000 <0.05), SG (0.004 <0.05) and CR (0.005 <0.05) on the decreased bankruptcy predictions during the pandemic. Meanwhile, DER (0.803 <0.05) did not differ from the prediction of bankruptcy before and during the COVID-19 pandemic
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.
ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. Veren Gunawan; Julianti Sjarief
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 19 No 1 (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.v19i1.3223

Abstract

This study aims to analyze the effect of profitability, leverage, and company size on the disclosure of sustainability reports in energy and materials sector companies listed on the Indonesia Stock Exchange in the period 2016 to 2020. 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 indicate that profitability has no effect on the disclosure of sustainability reports, while leverage and firm size have a positive effect and direction on the disclosure of the sustainability report.
EARNINGS MANAGEMENT DI INDONESIA: SEBUAH STUDI LITERATUR Celine Alexandra; Margaretha Lionardi; Sanchian Jennefer; William Lim; Carmel Meiden
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 19 No 1 (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.v19i1.3271

Abstract

This study describes the evolution of earnings management research in Indonesia taken from journals studied in Indonesia and indexed with sinta 1-3 with the research year 2018-2021. The purpose of research is to add and develop research or articles on earnings management contained in journals in Indonesia. The sample was obtained as many as 23 articles. The research categorizes articles based on research years, research variables, research analysis methods, research theory, research types, research sectors, and research models contained in the articles. The research method used is a systematic literature review. From this literary study, we can conclude that research related to earnings management have decreased in the year 2021, the commonly used variable is leverage, the research method mostly used is multiple linear regression, generally used theory is agency theory, type of earnings management study normally used is quantitative, manufacture sector is often used research sector, and modified jones model by DeChow et al. is commonly used for measuring earnings management.

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