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PENGARUH PERILAKU DAN SIKAP KEUANGAN MAHASISWA TERHADAP LITERASI KEUANGAN PADA JURUSAN AKUNTANSI FEB UNIVERSITAS PALANGKARAYA 学生财务行为和态度对PALANGKARAYA大学2月会计专业财务素养的影响

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-03-06 DOI: 10.52300/blnc.v14i1.8555

Deo Arpasha, Rahmiati Rahmiati, Christina Fransiska

{"title":"PENGARUH PERILAKU DAN SIKAP KEUANGAN MAHASISWA TERHADAP LITERASI KEUANGAN PADA JURUSAN AKUNTANSI FEB UNIVERSITAS PALANGKARAYA","authors":"Deo Arpasha, Rahmiati Rahmiati, Christina Fransiska","doi":"10.52300/blnc.v14i1.8555","DOIUrl":"https://doi.org/10.52300/blnc.v14i1.8555","url":null,"abstract":"The role of student financial behavior and attitudes is important in implementing wise financial literacy. This study aims to determine the behavior and financial attitudes of students towards financial literacy using quantitative methods. The data obtained primary with the questionnaire data collection method and the intended respondents are accounting students in semesters 4 (2020/2021) FEB Palangkaraya University. Sampling was carried out using the Slovin formula and purposive sampling technique so as to get 68 students as samples. The analytical method used is multiple linear regression and the measurement scale of the sample questionnaire value uses a Likert scale. Based on the results of partial and simultaneous regression testing, it is known that student financial behavior has no effect on student financial literacy. Students' financial attitudes have a significant effect on financial literacy. Financial attitudes are needed so that financial literacy is getting better in order to face increasingly complex financial problems in the future. From this study also, students' financial behavior and attitudes have a simultaneous effect on financial literacy, this shows financial behavior followed by the way students respond to the resources they have, leading to a wise attitude in implementing their financial literacy","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"9 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":"127950883","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 PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK DENGAN SOSIALISASI PERPAJAKAN SEBAGAI ARIABEL MODERASI 了解税法对税收赋税的影响，通过税收社会化作为一个适度的保温化

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-03-06 DOI: 10.52300/blnc.v14i1.8556

Nova Sriani Siregar, Sri Lestari Hendrayati, R. Oktavia

{"title":"PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK DENGAN SOSIALISASI PERPAJAKAN SEBAGAI ARIABEL MODERASI","authors":"Nova Sriani Siregar, Sri Lestari Hendrayati, R. Oktavia","doi":"10.52300/blnc.v14i1.8556","DOIUrl":"https://doi.org/10.52300/blnc.v14i1.8556","url":null,"abstract":"This study aims to determine the effect of understanding tax regulations on tax willingness with the socialization of taxation as a moderating variable in KPP Pratama Palangka Raya. The population taken in this study is the number of individual taxpayers registered at KPP Pratama Palangka Raya in 2019, which is 150,592. With a sample of 100 individual taxpayers who are determined by the Slovin formula. Then carried out the distribution of questionnaires using Google Forms (Google Form) through various social media in the city of Palangka Raya and the number of respondents obtained was 105 respondents. . Technique of data analysis tools used validity test by looking at Pearson Correlation and reliability test seeing Cronbach's Alpha value. Hypothesis testing techniques using partial test (t test) and Moderated Regression Analysis (MRA) test. Data processing in this study used the SPSS version 25 tool. The results showed that the influence of Tax Socialization as a Moderation Variable strengthens or increases the Understanding of Tax Regulations on the Willingness to Pay Taxes for Individual Taxpayers at KPP Pratama in Palangka Raya City","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"625 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":"117086581","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 CARBON EMISSIONS DISCLOSURE TERHADAP EARNING QUALITY DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2018) 碳排放曝光对当前体制所有权为温和变量的认可质量的影响(2014 -2018年上市国有企业的研究)

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-02-28 DOI: 10.52300/blnc.v13i2.8488

Rangga Sugmaprathama, Rahmiati Rahmiati

{"title":"PENGARUH CARBON EMISSIONS DISCLOSURE TERHADAP EARNING QUALITY DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2018)","authors":"Rangga Sugmaprathama, Rahmiati Rahmiati","doi":"10.52300/blnc.v13i2.8488","DOIUrl":"https://doi.org/10.52300/blnc.v13i2.8488","url":null,"abstract":"The purpose of this study was to determine the effect of Carbon Emissions Disclosure on Earning Quality with Institutional Ownership as a moderating variable. Study of manufacturing companies listed on the IDX 2016-2018. This research uses quantitative research using purposive sampling as data analysis. This study uses secondary data in the form of time series, namely the company's annual report data on the IDX as well as the company's carbon emission disclosures on the company website which includes CED, EQ and KI, 2016-2018. The number of manufacturing companies sampled in this study were 18 companies with the criteria that they were listed on the IDX, as well as providing annual reports for the 2016-2018 period, and providing disclosure of carbon emissions. The data that has been obtained are then analyzed using the Eviews application tool version 11. The results of this study indicate that Carbon Emissions Disclosure affects Earnig Quality. Suggestions for further research are to add other variables and replace them with intervening variables or use other proxies. Also expected to be able to choose other independent variables such as funding decisions, capital structure, debt policy and others","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133053093","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 STRUKTUR AUDIT, PENGALAMAN, KESESUAIAN PERAN DAN INDEPENDENSI TERHADAP KINERJA AUDITOR INTERNAL PEMERINTAH DAERAH 审计结构、经验、角色恰当和独立对地方政府内部审计绩效的影响

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-02-28 DOI: 10.52300/blnc.v13i2.8485

Geofanny Geofanny, Sri Yuni

引用次数: 0

PENGARUH PENGENDALIAN INTERN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA DINAS KOTA PALANGKA RAYA) 内部控制以温和变量为领导方式对政府机构绩效的影响(对帕洛瓦市服务的实证研究)

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-02-28 DOI: 10.52300/blnc.v13i2.8487

Muhammad Gunawan, Yohanes Joni Pambelum, Rosel Rosel

{"title":"PENGARUH PENGENDALIAN INTERN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA DINAS KOTA PALANGKA RAYA)","authors":"Muhammad Gunawan, Yohanes Joni Pambelum, Rosel Rosel","doi":"10.52300/blnc.v13i2.8487","DOIUrl":"https://doi.org/10.52300/blnc.v13i2.8487","url":null,"abstract":"This study aims to provide an empirical explanation of the effect of internal control on the performance accountability of government agencies with leadership style as a moderating variable. The research method used in this research is descriptive statistical analysis, data instrument testing (validity and reliability tests), hypothesis testing, and determination coefficient test. The total population of this study consisted of 18 offices in the city of Palangka Raya using the census method, with the criteria set by the researcher, namely employees of the sub-planning, evaluation, reporting, and financial sections. at the Palangka Raya City Office, 60 people were sampled. The type of data used is primary data. The collected data were analyzed using IBM SPSS Statistics version 25. The results showed that the first hypothesis of internal control has an effect on the performance accountability of government agencies accepted. The second hypothesis of leadership style as a moderating variable strengthens the effect of internal control on the performance accountability of government agencies.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116791097","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 PROFITABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA 盈利能力、公司规模、公司年龄和董事会对人力资源会计披露的影响

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-02-28 DOI: 10.52300/blnc.v13i2.8484

Nelly Anggraini, Christina Fransiska

{"title":"PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA","authors":"Nelly Anggraini, Christina Fransiska","doi":"10.52300/blnc.v13i2.8484","DOIUrl":"https://doi.org/10.52300/blnc.v13i2.8484","url":null,"abstract":"The objectives of this study are: (1) Analyzing profitability variables has a significant positive effect on the disclosure of Human Resource Accounting to Manufacturing companies listed on the Indonesia Stock Exchange; (2) Analyzing the Company Size variables has a significant positive effect on the disclosure of Human Resource Accounting to Manufacturing companies listed on the Indonesia Stock Exchange; (3) Analyzing the Company's Age variables has a significant negative effect on the disclosure of Human Resource Accounting to Manufacturing companies listed on the Indonesia Stock Exchange; (4) Analyzing the Variable Size of the Board of Commissioners has a significant positive effect on the disclosure of Human Resource Accounting to Manufacturing companies listed on the Indonesia Stock Exchange. This research uses quantitative. The results of this study are: (1) Variable profitability has a positive effect and does not affect the disclosure of Human Resource Accounting. (2) The company size variable and Variable size of the commissistic board has a positive and significant effect on the disclosure of Human Resource Accounting; (3) The company's age variable has a negative and insignificant effect on the disclosure of Human Resource Accounting","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117161871","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 PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018 盈利能力、杠杆、机构所有权、公司规模和股息政策对印尼证券交易所上市的制造业管理的影响

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-02-28 DOI: 10.52300/blnc.v13i2.8483

Enricko Gustin Abel, A. Wibowo, Leliana Maria Angela

{"title":"PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018","authors":"Enricko Gustin Abel, A. Wibowo, Leliana Maria Angela","doi":"10.52300/blnc.v13i2.8483","DOIUrl":"https://doi.org/10.52300/blnc.v13i2.8483","url":null,"abstract":"The purpose of this study is to determine the impact of profitability, leverage, institutional ownership, company size, and dividend policy on earnings management by measuring discretionary reserves. In agency theory, the problem of agency is caused by the opportunistic behavior of agents, that is, the behavior of corporate executives who maximize their own wealth as opposed to their principals. Managers are tempted to select and implement accounting methods that demonstrate quality of performance in order to receive bonuses from their clients. The method used by management is called profit management. This kind of research is empirical. Sampling technique with targeted sampling. Data collection techniques through documented methods. The survey is conducted by the Indonesia Stock Exchange. Sampling is a manufacturing company listed on the Indonesian Stock Exchange from 2013 to 2018. The data analysis technique used is bilinear regression analysis. Use discretionary provisioning data to measure profit management and return on investment (ROI) to measure profitability. Use Ratio (DPR). As a result, we found that the company's variable profitability, institutional ownership and size adversely affected profit management. Leverage variables and dividend policies are actively based on profit management","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114532811","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 KONDISI KEUANGAN PERUSAHAAN DAN OPINI AUDIT TERHADAP PERTUMBUHAN PERUSAHAAN (PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA) 公司财务状况及审计意见对公司增长率的影响(对印尼证券交易所上市的消费品行业行业的影响)

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-02-25 DOI: 10.52300/blnc.v13i1.8455

Jefri Ariyadi, Sri Lestari Hendrayati, R. Oktavia

{"title":"PENGARUH KONDISI KEUANGAN PERUSAHAAN DAN OPINI AUDIT TERHADAP PERTUMBUHAN PERUSAHAAN (PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA)","authors":"Jefri Ariyadi, Sri Lestari Hendrayati, R. Oktavia","doi":"10.52300/blnc.v13i1.8455","DOIUrl":"https://doi.org/10.52300/blnc.v13i1.8455","url":null,"abstract":"This study aims to (1) To analyze the effect of a company's financial condition on company growth, (2) To analyze the effect of audit opinion on company growth and (3) To analyze the effect of company financial condition and audit opinion on company growth. The sample in this study was taken using a purposive sampling technique. A sample of 37 companies from a population of 39 companies in the consumer goods industry sector were listed on the Indonesia Stock Exchange in 2015-2018, so that the research data analyzed amounted to 148. The data analysis technique used was descriptive statistics, classical assumption test, multiple linear regression analysis. The results of the research show that financial condition and audit opinion influence the company's growth partially or simultaneously. Based on the results of this study, the suggestions given are as follows (1) for investors to invest in companies that receive unqualified opinion. In addition to this, it is also necessary to pay attention to the company's financial condition which will have an impact on the company's growth. (2) For future researchers to include other variables such as other financial ratios, size, quality of auditors and extend the year of observation","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130938500","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 KEADILAN PAJAK, SISTEM PERPAJAKAN, PEMAHAMAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION) 税收正义、税收制度、税收理解和税收制裁对纳税人对逃税道德的看法(TAX evac)的影响

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-02-25 DOI: 10.52300/blnc.v13i1.8454

Elissa Margaretha, Sri Lestari Hendrayati, Oktobria Y Asi

引用次数: 1

PENGARUH PROFESIONALISME AUDITOR DAN ETIKA PROFESI TERHADAP TINGKAT MATERIALITAS PENGAUDITAN LAPORAN KEUANGAN DAERAH 审计师的专业精神和职业道德对区域财务报表筛选物质性水平的影响

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-02-25 DOI: 10.52300/blnc.v13i1.8452

Rosdeana Theresia, Rahmiati Rahmiati, Yesika Yanuarisa

{"title":"PENGARUH PROFESIONALISME AUDITOR DAN ETIKA PROFESI TERHADAP TINGKAT MATERIALITAS PENGAUDITAN LAPORAN KEUANGAN DAERAH","authors":"Rosdeana Theresia, Rahmiati Rahmiati, Yesika Yanuarisa","doi":"10.52300/blnc.v13i1.8452","DOIUrl":"https://doi.org/10.52300/blnc.v13i1.8452","url":null,"abstract":"This study aims to determine the effect of auditor professionalism and profesional ethics on the materiality level of regional financial reports at the Inspectorate of Central Kalimantan Province. This research is a quantitative research, namely by presenting the results of the study in the form numbers which are then explained and interpreted in a description in order to test the hypothesis. The subjects in this study were internal auditors who worked at the Inspectorate of Central Kalimantan Province. The data used in this study are primary data obtained from respondents who filled out the questionnaire. The tools used in this research are descriptive statistics and multiple linear regression. Based on the results of the analysis, it is known that: 1) the professionalism of the auditors has a positive effect on the level of materiality in the auditing of regional financial statements in the province of Central Kalimantan, 2) professional ethics has a positive and significant effect on the level of materiality in the auditing of regional financial statements in the province of Central Kalimantan, 3) simultaneously the professionalism of auditors and professional ethics have a positive and significant effect on the level of materiality in the auditing of regional financial statements in Central Kalimantan Province.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117349060","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