BALANCE Jurnal Akuntansi dan Bisnis最新文献

{"title":"PENGARUH KOMPETENSI INTERNAL AUDITOR, OBJEKTIVITAS INTERNAL AUDITOR DAN KEBERANIAN MORAL TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN DUKUNGAN MANAJEMEN SENIOR SEBAGAI VARIABEL MODERASI","authors":"Frizky Danu Rakhmat, Novia Fadhilah","doi":"10.32502/JAB.V4I1.1830","DOIUrl":"https://doi.org/10.32502/JAB.V4I1.1830","url":null,"abstract":"The formulation of the problem in this study was to know how the effect of internal Internal Auditor Competence, Internal Auditor Objectivity and Moral Courage on the Effectiveness of Internal Audit with Senior Management Support as Moderating Variables (Empirical Study on Banking in Lubuklinggau City, South Sumatera Province. The type of research used associative research. The data used primary data and secondary data. The population and sample in this study were 31 respondent in Lubuklinggau city. Data collection techniques were using interview techniques and questionnaires. The analysis technique used qualitative analysis and quantitative analysis. The result of this study indicated that internal auditor competencies gave significantly affect the effectiveness of internal audits, internal auditor objectivity gave significantly affect the effectiveness of internal audits, moral courage gaeve significantly affect the effectiveness of internal audits, senior management supported moderates internal auditor competence in a pure modertor on the effectiveness of internal audits, supported senior management moderates internal auditor objectivity by moderating moderator on the effectiveness of internal audit and senior management support moderating moral courage by moderating equations to the effectiveness of internal audits.","PeriodicalId":201426,"journal":{"name":"BALANCE Jurnal Akuntansi dan Bisnis","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124586821","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DIVISI TI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING","authors":"Dwizah Riana, Martha Rianty","doi":"10.32502/JAB.V4I1.1827","DOIUrl":"https://doi.org/10.32502/JAB.V4I1.1827","url":null,"abstract":"This research was conducted to determine the effect of the application of accounting information systems on the performance of IT division employees with organizational commitment as a variable intervening. This research was conducted at the Palembang State-Owned Bank consisting of Bank Negara Indonesia, Bank Republik Indonesia, Bank Tabungan Negara, and Bank Mandiri. The primary data collection technique was conducted by survey method distributing questionnaires. The population of this study were all employees of the Information Technology Division of the Palembang City State Bank, amounting to 56 people and the sample used was 56 people using a census that is all the population used as samples. Data Analysis using PLS is a part, as well as an alternative to SEM. From the results of calculations and analyzes carried out, the conclusion is that there is no influence between the application of accounting information systems to the performance of employees of the IT division of the state-owned Bank of Palembang.","PeriodicalId":201426,"journal":{"name":"BALANCE Jurnal Akuntansi dan Bisnis","volume":"120 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127288256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH TINGKAT RELIGIUSITAS, PENGETAHUAN, KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP PREFERENSI MENABUNG MAHASISWA UNIVERSITAS MUHAMMADIYAH PALEMBANG PADA BANK SYARIAH","authors":"F. Hasanah","doi":"10.32502/JAB.V4I1.1815","DOIUrl":"https://doi.org/10.32502/JAB.V4I1.1815","url":null,"abstract":"Islamic Bank is a financial institution that functions as a fund collector and distributed it to the community, so that the activity of raising funds (saving) was the most important thing for banks and customers. Students who were a potential segmentation for saving activities (raising funds) had a variety of savings preferences. The purpose of this study was to analyze the influence of students partially and simultaneously on the level of religiosity, knowledge, product quality and service quality to saving preferences of University Muhammadiyah Palembang's students in Islamic Banks. The method of  this study was quantitative descriptive with multiple linear regression analysis techniques. The study population was University Muhammadiyah Palembang's students with 99 respondents. The results of this study showed partially the value of t count>t table (9.602>1.985) and the value of sig t <0.05 (0.000<0.05) so that the level of religiosity influenced the saving preferences of University Muhammadiyah Palembang's students in Islamic banks that were the form of religious obedience because students used Islamic banks were related to the issue of faith and confidence in the prohibition of usury for Muslims but partially there is no influence of knowledge, product quality and service quality to saving the preferences of University Muhammadiyah Palembang's  students in Islamic Banks, while simultaneously showed the value of Fcount>Ftable (24,471>2,470) and sig F value <0.05 (0,000<0,05) so that the level of religiosity, knowledge, product quality and service quality to saving the preferences of University Muhammadiyah Palembang's students in Islamic Banks.","PeriodicalId":201426,"journal":{"name":"BALANCE Jurnal Akuntansi dan Bisnis","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127120477","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN","authors":"Ida Zuraida","doi":"10.32502/JAB.V4I1.1828","DOIUrl":"https://doi.org/10.32502/JAB.V4I1.1828","url":null,"abstract":"The  purposes of the study was to determine the effect of capital structure , firm size, profitability and dividen policy on the company value. This serearch was in automotive companies listed on the indonesia stock exchange in 2012-2016. The data used secondary data with annual financial statement. Quantitative and qualitative data analysis methods used SPSS as measuring tool. Data analysis techniques used simultaneous tests and partial tests on the annual financial statements of  automotive companies  listed on the Indonesia stock exchange. The result of the study partially addressed the capital structure variables and firm size had a significant positive effect on the value of the company and profitability variables and dividend policy did not effect the value of the company while simultaneous testing of capital structure variable ,firm size , profitability and dividend policy had a significant effect on company value.","PeriodicalId":201426,"journal":{"name":"BALANCE Jurnal Akuntansi dan Bisnis","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116378270","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PERSEPSI PEMAHAMAN PERANAN AUDITOR, ETIKA AUDITOR DAN INDEPENDENSI AUDITOR INTERNAL DALAM MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI","authors":"S. Fipitriany","doi":"10.32502/JAB.V4I1.1796","DOIUrl":"https://doi.org/10.32502/JAB.V4I1.1796","url":null,"abstract":"ABSTRACT The purpose of this study is to examine and analyze the influence of the role, ethics, and independence of internal auditors in implementing good university governance (GUG) with leadership style as a moderation variable. Multiple linear regression and moderation regression analysis models are used to test the hypothesis. The primary data are obtained through questionnaires that are distributed to the respondents, namely the dean and head of study program at the UniversitasBinaDarma and UniversitasMuhammadiyahPalembang. The results of this study indicate that the instruments in each variable proved to be valid and reliable. Based on the results of hypothesis testing, it can be seen that simultaneously the variable of role, ethics, and independence of internal auditors have positively and significantly effect in implementing good university governance (GUG). These results provide justification or endorsement of the theoretical truths used as the theoretical references of Stewardship Theory and Attitude and Behavioral Theory. Based on the partial test, role of auditor does not significantly affect the variable of GUG, but ethics and independence variable are found to be significant in influencing GUG. The leadership style is negative and insignificant in moderating the role of internal auditors and GUC and also the independence of internal auditor and GUC. The leadership style is found to be positive and insignificant in moderating the relationship of internal auditors’ ethics and GUC.Keywords        Role, Ethics, Independence, Internal Auditor, Leadership Style, Good University Governance  ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh peran, etika, dan independensi auditor internal dalam menerapkan good university governance (GUG) dengan gaya kepemimpinan sebagai variabel moderasi. Model analisis regresi linier berganda dan regresi moderasi digunakan untuk menguji hipotesis. Data primer diperoleh melalui kuesioner yang dibagikan kepada responden, yaitu dekan dan ketua program studi di Universitas Bina Darma dan Universitas MuhammadiyahPalembang. Hasil penelitian ini menunjukkan bahwa instrumen dalam setiap variabel terbukti valid dan dapat diandalkan. Berdasarkan hasil pengujian hipotesis dapat dilihat bahwa secara simultan variabel peran, etika, dan independensi auditor internal berpengaruh positif dan signifikan dalam penerapan good university governance (GUG). Hasil ini memberikan pembenaran atau pengesahan kebenaran teoretis yang digunakan sebagai referensi teoretis dari Teori Penatalayanan dan Teori Sikap dan Perilaku. Berdasarkan uji parsial, peran auditor tidak secara signifikan mempengaruhi variabel GUG, tetapi variabel etika dan independensi ditemukan signifikan dalam mempengaruhi GUG. Gaya kepemimpinan negatif dan tidak signifikan dalam memoderasi peran auditor internal dan GUC dan juga independensi auditor internal dan GUC. Gaya kepemimpinan ditemukan menjadi positif dan tidak signifikan dala","PeriodicalId":201426,"journal":{"name":"BALANCE Jurnal Akuntansi dan Bisnis","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114158032","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH CAPITAL INTENSITY RATIO,INVENTORY INTENSITY RATIO, OWNERSHIP STRUCTURE TERHADAP EFFECTIVE TAX RATE DENGAN KOMPENSASI RUGI FISKAL SEBAGAI VARIABEL MODERASI","authors":"Icha Fadjriana","doi":"10.32502/JAB.V4I1.1816","DOIUrl":"https://doi.org/10.32502/JAB.V4I1.1816","url":null,"abstract":"ABSTRACT: The purpose of this study is to determine whether the capital intensity ratio, inventory intensity ratio, ownership structure affect the Effective Tax Rate with compensation for fiscal losses as moderating. all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. This research is a quantitative study using multiple linear regression models. The results showed that inventory intensity ratio and institutional ownership had a significant effect on ETR, while Managerial Ownership did not affect ETR. The compensation for fiscal losses cannot moderate the relationship between inventory intensity ratio and Managerial Ownership to the effective tax rate. Whereas Institutional Ownership can be moderated by the effective tax rate.","PeriodicalId":201426,"journal":{"name":"BALANCE Jurnal Akuntansi dan Bisnis","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129371565","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PERSEPSI PEMAHAMAN PERANAN AUDITOR, ETIKA AUDITOR DAN INDEPENDENSI AUDITOR INTERNAL DALAM MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI","authors":"S. Fipiariny","doi":"10.32502/jab.v4i1.1884","DOIUrl":"https://doi.org/10.32502/jab.v4i1.1884","url":null,"abstract":"ABSTRACT The purpose of this study is to examine and analyze the influence of the role, ethics, and independence of internal auditors in implementing good university governance (GUG) with leadership style as a moderation variable. Multiple linear regression and moderation regression analysis models are used to test the hypothesis. The primary data are obtained through questionnaires that are distributed to the respondents, namely the dean and head of study program at the UniversitasBinaDarma and UniversitasMuhammadiyahPalembang. The results of this study indicate that the instruments in each variable proved to be valid and reliable. Based on the results of hypothesis testing, it can be seen that simultaneously the variable of role, ethics, and independence of internal auditors have positively and significantly effect in implementing good university governance (GUG). These results provide justification or endorsement of the theoretical truths used as the theoretical references of Stewardship Theory and Attitude and Behavioral Theory. Based on the partial test, role of auditor does not significantly affect the variable of GUG, but ethics and independence variable are found to be significant in influencing GUG. The leadership style is negative and insignificant in moderating the role of internal auditors and GUC and also the independence of internal auditor and GUC. The leadership style is found to be positive and insignificant in moderating the relationship of internal auditors’ ethics and GUC.","PeriodicalId":201426,"journal":{"name":"BALANCE Jurnal Akuntansi dan Bisnis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126281134","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, DAN JABATAN FUNGSIONAL AUDITOR TERHADAP KOMITMEN ORGANISASI DAN DAMPAKNYATERHADAP KINERJA AUDITOR INTERNAL (Studi pada BPKP dan Inspektorat Sumatera Selatan)","authors":"M. Handayani","doi":"10.32502/JAB.V4I1.1817","DOIUrl":"https://doi.org/10.32502/JAB.V4I1.1817","url":null,"abstract":"This study examines the influence of organizational commitment, organizational culture, leadership style, functional position on performance of auditors.. This research uses convenience sampling technique to select the respondent . Data were collected through a survey on 98 government auditors who work at Inspectorate of South Sumatra Province and BPKP representative of South Sumatra. Structural Equation Model (SEM) with Partial Least Square (PLS) was applied to analyzed the data. The result of this research indicate positive influence of  organizational culture, leadership style, functional position on performance of auditors. Futhermore, it was found that there were no significant influence on organizational culture, leadership style, functional position on performance of auditors with organizational commitment as antecedent","PeriodicalId":201426,"journal":{"name":"BALANCE Jurnal Akuntansi dan Bisnis","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131354860","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PENGALAMAN AUDIT, BEBAN KERJA, TASK SPECIFIC KNOWLEDGE, TIPE KEPRIBADIAN TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (Studi Kasus Kantor Akuntan Publik Kota Palembang)","authors":"Mia Kusumawaty, Betri Betri","doi":"10.32502/JAB.V4I1.1829","DOIUrl":"https://doi.org/10.32502/JAB.V4I1.1829","url":null,"abstract":"The formulation of this research is how influence of Audit Experience, Workload, Task Specific Knowledge, Personality Types on the detection of Financial Report Fraud case study at Public Accounting Firm Palembang. The purpose is to know, get empirical evidence and analyze Audit Experience, Workload, Task Specific Knowledge, Personality Types on Financial Report Fraud. This study includes Associative research. The population used in this study is the Auditor who works in the Public Accounting Firm Palembang. Sample in this research counted 37 Respondents. Methods Data collection used in this study is a questionnaire. Hypothetical test used is multiple linear regression.   The results of this study show Partial Audit Experience has a positive effect on Fraud Financial Statements, Workload positively affect the Financial Report Fraud, Task Specific Knowledge positively affect the Fraud Financial Statements, Personality Types positively affect The Financial Report Fraud. Simultaneously Audit Experience, Workload, Task Specific Knowledge, Personality Types positively influence to Financial Report Fraud.","PeriodicalId":201426,"journal":{"name":"BALANCE Jurnal Akuntansi dan Bisnis","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124589073","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PENDAPATAN ASLI DAERAH (PAD), BELANJA MODAL DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA) TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN/KOTA PROVINSI SUMATERA SELATAN","authors":"Lis Djuniar, Ida Zuraida","doi":"10.32502/JAB.V3I2.1447","DOIUrl":"https://doi.org/10.32502/JAB.V3I2.1447","url":null,"abstract":"This study aims to determine the effect of Regional Original Income, Capital Expenditures and More Budget Financing on the Performance of District / City Regional Governments in South Sumatra Province in 2012-2016 with a total sample of 75 samples. This type of research is associative research. The data used in this study are primary data and secondary data. Data collection methods used in this study use the documentation method. Data analysis in this study uses qualitative analysis. The results in this study can be concluded that the Regional Original Income does not affect the Performance of the District / City Regional Government of South Sumatra Province. Capital expenditure does not affect the performance of the Regency / City regional government of South Sumatra Province. More Budget Financing Remains negatively affect the performance of local governments. Simultaneously Regional Original Revenue, Capital Expenditures and More Budget Financing Remains simultaneously affect the Performance of Regency / City Regional Government of South Sumatra Province.This result shows that if there is an increase of the Budget Financing Remaining, the assessment of Local Government Performance has decreased and vice versa if there is a decrease in the Budget Financing Remaining then the performance of the Regency / City Regional Government of South Sumatra Province has increased.","PeriodicalId":201426,"journal":{"name":"BALANCE Jurnal Akuntansi dan Bisnis","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130557229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}