Balance: Media Informasi Akuntansi dan Keuangan最新文献_第3页

PENGARUH KUALITAS AUDIT TERHADAP KINERJA PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING 审计质量对以适度变量为资产的公司绩效的影响

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-03-11 DOI: 10.52300/blnc.v15i1.8610

Yudit Saputra, Agus Kubertein

引用次数: 0

ACCOUNTING DALAM PENGGUNAAN DANA DESA DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL PEMODERASI 以个人道德为变量计算村庄资金的使用情况

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-03-11 DOI: 10.52300/blnc.v15i1.8608

Aprisda Ridho Wicaksono, Rahmiati Rahmiati, M. Diarsyad

{"title":"ACCOUNTING DALAM PENGGUNAAN DANA DESA DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL PEMODERASI","authors":"Aprisda Ridho Wicaksono, Rahmiati Rahmiati, M. Diarsyad","doi":"10.52300/blnc.v15i1.8608","DOIUrl":"https://doi.org/10.52300/blnc.v15i1.8608","url":null,"abstract":"This study aims to test the influence of bystander effect on fraud accounting in the use of village funds with individual morality as moderating variables. This research is quantitative research with descriptive approach. The population in this study is all village offices in Pangkalan Lada District, West Kotawaringin Regency. Sampling Technique using purposive sampling method. The sample in this study was village officials who worked in Pangkalan Lada Sub-District Village Office provided that the respondents in question had at least worked for one year in the Village Office. The sample in this study amounted to 67 respondents. The method of collecting data is using questionnaires that are distributed directly. The data used in the study is primary data collected through questionnaire surveys. Data analysis uses multiple linear regression analysis and moderation regression analysis (MRA) with an analytical approach. The results of multiple linear analysis research showed that bystander effect positive and significant effect on fraud accounting. Moderation regression analysis shows that individual morality is not able to moderate the bystander effect on fraud accounting.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116673166","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}

引用次数: 0

PENGARUH CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING 资本强度对中小型企业社会责任作为可变变量的税收侵略性的影响

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-03-07 DOI: 10.52300/blnc.v14i2.8568

Ady Purwanto, Lamria Simamora, Iwan Christian

引用次数: 0

PENGARUH INVESTMENT OPPORTUNITY SET, KEBIJAKAN UTANG, PERTUMBUHAN PERUSAHAAN DAN COLLATERALIZABLE ASSETS TERHADAP KEBIJAKAN DIVIDEN 投资机会组、债务政策、公司增长率和股息政策的影响

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-03-07 DOI: 10.52300/blnc.v14i2.8567

Made Sukarti, Rapel Rapel, Rosel Rosel

引用次数: 0

PENGARUH KEAHLIAN KOMITE AUDIT, AUDIT TENURE, KOMITE AUDIT WANITA, DAN DEWAN KOMISARIS WANITA TERHADAP KUALITAS LABA (STUDI EMPIRIS PADA PERUSAHAAN LQ-45 PERIODE 2016-2019) 审计委员会专业知识、营业部审计、妇女审计委员会和妇女专员委员会对利润质量的影响(LQ-45期至2019年的实证研究)

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-03-07 DOI: 10.52300/blnc.v14i2.8571

Angelia Febriani Tampubolon, Darmae Nasir, Agus Kubertein

{"title":"PENGARUH KEAHLIAN KOMITE AUDIT, AUDIT TENURE, KOMITE AUDIT WANITA, DAN DEWAN KOMISARIS WANITA TERHADAP KUALITAS LABA (STUDI EMPIRIS PADA PERUSAHAAN LQ-45 PERIODE 2016-2019)","authors":"Angelia Febriani Tampubolon, Darmae Nasir, Agus Kubertein","doi":"10.52300/blnc.v14i2.8571","DOIUrl":"https://doi.org/10.52300/blnc.v14i2.8571","url":null,"abstract":"The purpose of this research is to determine the effect of audit committee experts, audit tenure, women on audit committees, and women board of comissioners on earnings quality. Study on componies listed in LQ-45 on the IDX 2016-2019. This study uses a type of quatitative research by using purposive sampling as data analysis. This study uses secondary data in the form of docementation, namely company annual report data on the IDX which includes audit committee experts, audit tenure, women on audit committees, women board of comissioners, and earnings quality, 2016-2019. The number of LQ-45 componies sampled in this study were 31 componies with criteria that were consistenly included in the index LQ-45 listed on IDX and having complete data and information for variable measurement. The data has been obtained is then analyzed using the SPSS version 25 application tool. The results of this study indicate that audit comittee experts are positive and significant to earnings quality and audit tenure has a negative and significant to earnings quality. Meanwhile, women audit committee and women board of comissioners have no significant effect on earnings quality. The ablity of the independent variable in explaining the dependent variable is 42,5%, meanwhile the remaining 57,5% is influced by other variables not exmined in this study","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132884776","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}

引用次数: 0

PENGARUH BUDAYA ORGANISASI, PERILAKU TIDAK ETIS DAN KEADILAN PROSEDURAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PENGELOLAAN DANA DESA DI DESA GOHONG KECAMATAN KAHAYAN HILIR KABUPATEN PULANG PISAU 组织文化、不道德行为和正当行为对作弊会计管理会计倾向的影响

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-03-07 DOI: 10.52300/blnc.v14i2.8569

Lorensa Kristina, M. Mutmainah, Maureen Marsenn

引用次数: 0

PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PEGAWASAN KEUANGAN DAERAH DENGAN TRANSPARANSI KEBIJAKAN PUBLIK SEBAGAI VARIABEL MODERASI 预算知识对区域金融监管的影响，透明度作为温和变量的公共政策

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-03-07 DOI: 10.52300/blnc.v14i2.8570

Kristomar Yossia Poeras, Yohanes Joni Pambelum, M. I. Diarsyad

引用次数: 0

PENGARUH FINANCIAL LEVERAGE TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-03-06 DOI: 10.52300/blnc.v14i1.8553

Kristin Natalin, Tatik Zulaika, Rosel Rosel

引用次数: 0

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, KOMPETENSI APARATUR PEMERINTAH DAERAH DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris Pada Dinas Kota Palangka Raya) 对地方会计标准、地方管理能力和地方财政报告质量的良好治理的影响(对地方财政服务的实证研究)

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-03-06 DOI: 10.52300/blnc.v14i1.8552

Raibbatol Advia, A. Wibowo, M. I. Diarsyad

{"title":"PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, KOMPETENSI APARATUR PEMERINTAH DAERAH DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris Pada Dinas Kota Palangka Raya)","authors":"Raibbatol Advia, A. Wibowo, M. I. Diarsyad","doi":"10.52300/blnc.v14i1.8552","DOIUrl":"https://doi.org/10.52300/blnc.v14i1.8552","url":null,"abstract":"The effect of applying government accounting standards, competence human resources, and good governance on quality of regional financial reports (Empirical Study at the Palangka Raya City). Thesis, Department of Accounting, Faculty of Economics and Business. This study aims to provide an empirical explanation of applying government accounting standards, competence human resources, and good governance affect the quality of financial reports. The study had a population of 18 Palangka Raya City Offices. This study uses primary data in the form of a questionnaire with a purposive sampling method, which is the sample obtained is 72 people. The data analysis technique in this research is causality analysis, validity and reliability of the instrument test and multiple linear analysis. The results of this study indicate that the government accounting standards, competence human resources, and good governance affect the quality of financial reports. Furthermore, it is suggested for further researchers to develop a sample and is expected to be able to test it with other variables outside the research.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"4171 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127567861","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}

引用次数: 0

PENGARUH IMPLEMENTASI TRANAKSI NON TUNAI, AKUNTABILITAS, DAN KEBIJAKAN LEGAL SISTEM INFORMASI TERHADAP PENGELOAAN KEUANGAN DAERAH (Studi Pada OPD di lingkungan Pemerintahan Kabupaten Barito Selatan) 非现金交易、问责制和信息系统法律政策对地方金融管理的影响(对巴里托县政府环境OPD的研究)

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-03-06 DOI: 10.52300/blnc.v14i1.8554

Norhadijah Norhadijah, Sri Yuni, Ferry Christian

{"title":"PENGARUH IMPLEMENTASI TRANAKSI NON TUNAI, AKUNTABILITAS, DAN KEBIJAKAN LEGAL SISTEM INFORMASI TERHADAP PENGELOAAN KEUANGAN DAERAH (Studi Pada OPD di lingkungan Pemerintahan Kabupaten Barito Selatan)","authors":"Norhadijah Norhadijah, Sri Yuni, Ferry Christian","doi":"10.52300/blnc.v14i1.8554","DOIUrl":"https://doi.org/10.52300/blnc.v14i1.8554","url":null,"abstract":"The study is aimed at recognizing the impact of implementation of non-cash transactions, accountability and legal policies of regional financial management information systems on regional financial management in the district of barito. It is a quantitative study, that is, by the presentation of research with Numbers that are then explained and interpreted in a description to test hypotheses. The data used in this study is the primary data gleaned from the responders filling out questionnaires. Tools used in the study use descriptive and linear regression statistics. Based on analysis, it is known that :1) implementation of non-cash transactions has a positive and significant impact on financial management in the opd in south Barito county's environment 2) accountability has a positive and significant impact on the regional finance management of the opd in the south Barito government's environment. 3) the legal policies of the region's financial management system affect the management of blood money on the opd in the south of Barito county's administration.4) simultaneously implementation of non-cash transactions, accountability and legal policies of the region's financial management systems are both positive and significant to the management of regional finances in the area of Barito Selatan","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131307302","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}

引用次数: 0