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BALANCE: Jurnal Akuntansi, Auditing dan Keuangan最新文献

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ANALISIS PENGARUH PROFITABILITAS, EFEKTIVITAS, DAN STRUKTUR MODAL TERHADAP KEKURANGAN KEUANGAN PADA SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI PADA PERIODE 2018—2020 分析资本盈利能力、有效性和结构对2018年至2020年基础设施、公用事业和运输部门财政缺陷的影响
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2023-05-22 DOI: 10.25170/balance.v20i1.4241
Primaria Tinutomo, Julianti Sjarief
{"title":"ANALISIS PENGARUH PROFITABILITAS, EFEKTIVITAS, DAN STRUKTUR MODAL TERHADAP KEKURANGAN KEUANGAN PADA SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI PADA PERIODE 2018—2020","authors":"Primaria Tinutomo, Julianti Sjarief","doi":"10.25170/balance.v20i1.4241","DOIUrl":"https://doi.org/10.25170/balance.v20i1.4241","url":null,"abstract":"This study aims to analyze the influences of Net Profit Margin, Total Asset Turnover, and Debt-to-Equity Ratio on Financial Distress in Infrastucture, utility and transportation sector in the period 2018 to 2020. The sample selection used the purposive sampling method with sample size of 101. 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 are Net Profit Margin and Total Asset Turnover  to have negative effects on Financial Distress while Debt-to-Equity Ratio has positive  effects on Financial Distress.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114919320","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 PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, ENTERPRISE RISK MANAGEMENT, DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI 公司社会责任披露、企业风险管理和审计委员会对利润管理作为中介变量的公司价值的影响
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2023-05-22 DOI: 10.25170/balance.v20i1.4302
Cindy Nauli, Petrus Ridaryanto
{"title":"PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, ENTERPRISE RISK MANAGEMENT, DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI","authors":"Cindy Nauli, Petrus Ridaryanto","doi":"10.25170/balance.v20i1.4302","DOIUrl":"https://doi.org/10.25170/balance.v20i1.4302","url":null,"abstract":"The purpose of this research is to analyze the effect of CSR disclosure, enterprise risk management, and audit committee to firm value mediated by earnings management. CSR disclosure is measured by the level of firm’s disclosure of 45 aspect in 3 large component of CSR based on GRI standards. Enterprise risk management is measured by the disclosure of 20 component in 5 risk managemet dimensions conducted by COSO. Audit committee is measured by the number of audit committee with accounting or finance education background. The population of this research is non-financial industries listed in Indonesia Stock Exchange at the period of 2017-2019. Samples are taken using random sampling technique. The result of this research indicates  that CSR disclosure, enterprise risk management, and audit committee have no significant influence towards earnings management. CSR disclosure and enterprise risk management also have no significant influence towards firm value, whereas audit committee has negative significant influence towards firm value. Earnings management also has no significant influence towards firm value","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129441461","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 UKURAN PERUSAHAAN, INTENSITAS ASET TETAP, PROFITABILITAS, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE 企业规模的影响，固定资产的强度，盈利能力，以及对税收负责
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2023-05-22 DOI: 10.25170/balance.v20i1.4257
Gerika Uli Sinaga, Eka Sudarmaji, Shinta Budi Astuti
{"title":"PENGARUH UKURAN PERUSAHAAN, INTENSITAS ASET TETAP, PROFITABILITAS, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE","authors":"Gerika Uli Sinaga, Eka Sudarmaji, Shinta Budi Astuti","doi":"10.25170/balance.v20i1.4257","DOIUrl":"https://doi.org/10.25170/balance.v20i1.4257","url":null,"abstract":"The phenomenon of decreasing taxes received has made the government's attention. In order to reduce the tax burden paid, there are several ways that taxpayers can, through tax avoidance or tax expansion. Corporations that carry out their operational activities in the territory of Indonesia are required to pay their tax burden to the state. A significant tax burden will reduce the profit received by the corporation. This study aimed to detect the effect of company size, fixed asset intensity, profitability, and thin capitalization. The population in this study was the manufacturing sector engaged in the basic and chemical industries. A total of 41 companies with 123 data were used in this study. The data used was obtained through the Indonesia Stock Exchange website. The data analysis technique was the panel data regression model, which was processed using the program eviews version 12. The results showed that company size did not affect tax avoidance, while fixed asset intensity, profitability, and thin capitalization had a negative effect on tax avoidance practices.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131237830","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
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN RISIKO 分析影响风险释放的因素
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2023-05-22 DOI: 10.25170/balance.v20i1.4094
Ellen Ellen, Anitaria Siregar
{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN RISIKO","authors":"Ellen Ellen, Anitaria Siregar","doi":"10.25170/balance.v20i1.4094","DOIUrl":"https://doi.org/10.25170/balance.v20i1.4094","url":null,"abstract":"The purpose of this research is to analyze the factors that influence risk disclosure. The population used is the primary consumer industrial sector companies listed on the IDX in 2018-2020. The sample used is as many as 195 companies selected with predetermined criteria. The data was processed using SPSS 25. The data processing method was descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that profitability has a significant effect on risks disclosure. Meanwhile, the independent board of commissioners, the quality of external auditors, and competition do not have significant effect on the risks disclosure.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132546767","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: 1
PENGARUH PROFITABLITIAS, KEPEMILIKAN MANAJERIAL, DAN UKURAN DEWAN DIREKSI TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN RESTAURANT, HOTEL, DAN TOURISM 对餐厅、酒店和旅游公司的分析、管理所有权和董事会压力的影响
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2023-05-22 DOI: 10.25170/balance.v20i1.4318
Sherina Laurencia Siswoko, Caecilia Atmini Susilandari
{"title":"PENGARUH PROFITABLITIAS, KEPEMILIKAN MANAJERIAL, DAN UKURAN DEWAN DIREKSI TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN RESTAURANT, HOTEL, DAN TOURISM","authors":"Sherina Laurencia Siswoko, Caecilia Atmini Susilandari","doi":"10.25170/balance.v20i1.4318","DOIUrl":"https://doi.org/10.25170/balance.v20i1.4318","url":null,"abstract":"This quantitative research aims to analyze the influence of profitability, managerial ownership, and board size on financial distress in 31 restaurants, hotels, and tourism companies. The research used secondary data from Indonesian Stock Exchange in 2019-2021. The total sample is 93 data obtained by purposive sampling method. Profitability variable is measured by return on assets (ROA), managerial ownership variable is measured by the percentage of managerial ownership, and the number of boards variable is measures by board size. The dependent variable is financial distress, measured by the interest coverage ratio (ICR). Data Analysis used descriptive statistics and logistic regression. The analytics tools used SPSS 26.0 version. The result shows profitability has a negative significance on a company's propensity to get financial distress. At the same time, managerial ownership and board size are insignificant to a company's propensity to get financial distress. \u0000  \u0000Keywords: financial distress, profitability, managerial ownership, board size  ","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123893177","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 KEAHLIAN KOMITE AUDIT, AUDITOR SPESIALISASI INDUSTRI DAN PENGENDALIAN INTERNAL TERHADAP MANAJEMEN LABA 审计委员会专业知识、行业专业审计师和利润管理内部控制的影响
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2023-05-22 DOI: 10.25170/balance.v20i1.4301
Michael Parapat, M. Mukhlasin
{"title":"PENGARUH KEAHLIAN KOMITE AUDIT, AUDITOR SPESIALISASI INDUSTRI DAN PENGENDALIAN INTERNAL TERHADAP MANAJEMEN LABA","authors":"Michael Parapat, M. Mukhlasin","doi":"10.25170/balance.v20i1.4301","DOIUrl":"https://doi.org/10.25170/balance.v20i1.4301","url":null,"abstract":"This research was conducted with the aim of knowing the effect of the Expertise of the Audit Committee, Special Industry Auditors, and Internal Control on Earnings Management in Manufacturing Companies listed on the IDX for the period 2016 – 2018. The independent variables are Audit Committee Expertise, Industry Specific Auditors, and Internal Control and the dependent variable is Earnings Management. The data analysis method uses linear regression analysis using the IBM SPSS Statistics 25 program. The data used is taken from secondary data originating from annual reports and financial reports with a sample selection procedure using a purposive sampling method with a total sample of 207 observational data consisting of 69 companies. Data analysis used is descriptive statistical analysis, classic assumption test, compatibility test, and hypothesis testing. The results of this study reveal that the expertise of the Audit Committee and Industry Specific Auditors has no effect on Earnings Management and Internal Control has an impact on Earnings Management. \u0000  \u0000 ","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"135 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127387903","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
PERAN KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE PADA PENGUNGKAPAN SUSTAINABILITY REPORT 财务业绩和良好的公司治理报告披露
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2023-02-07 DOI: 10.25170/balance.v19i2.3847
Daniel Ortega Sitanggang, SettingsHyasshinta Dyah Sweztika Lukitaning Paramitadewi
{"title":"PERAN KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE PADA PENGUNGKAPAN SUSTAINABILITY REPORT","authors":"Daniel Ortega Sitanggang, SettingsHyasshinta Dyah Sweztika Lukitaning Paramitadewi","doi":"10.25170/balance.v19i2.3847","DOIUrl":"https://doi.org/10.25170/balance.v19i2.3847","url":null,"abstract":"This study aims to analyze financial performance and good corporate governance's role in sustainability reports. The method used in this research is descriptive analysis method and multiple linear analysis, and the data is processed through Statistical Package for the Social Sciences (SPSS) version 23. This study shows that financial performance positively affect sustainability reports. Meanwhile, good corporate governance proxies with committee audit positively influence sustainability reports compared to the independent commissioner.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130328342","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 PENGGUNAAN INFORMASI AKUNTANSI DAN MODAL USAHA TERHADAP KEBERHASILAN UMKM KOTA MAKASSAR 会计信息和风险投资对马卡萨市UMKM成功的影响
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2023-02-07 DOI: 10.25170/balance.v19i2.4207
F. E. Daromes, Michelle Putri Eugenia, Kunradus Kampo
{"title":"PENGARUH PENGGUNAAN INFORMASI AKUNTANSI DAN MODAL USAHA TERHADAP KEBERHASILAN UMKM KOTA MAKASSAR","authors":"F. E. Daromes, Michelle Putri Eugenia, Kunradus Kampo","doi":"10.25170/balance.v19i2.4207","DOIUrl":"https://doi.org/10.25170/balance.v19i2.4207","url":null,"abstract":"The purpose of this study was to investigate the effect of using accounting information on business success. This study also investigates the effect of venture capital on business success. This study uses a survey method conducted by collecting questionnaires for MSME actors in Makassar City. Data analysis in this study using multiple regression method and sample selection using Random Sampling method with a total sample of 94 respondents. The results of this study indicate that the use of accounting information has a significant positive effect on business success. The influence of venture capital also has a positive effect on business success. In short, the use of accounting information and venture capital fully has an influence on business success.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115553123","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
ANALISIS GOOD CORPORATE GOVERNANCE DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI 良好的公司治理和资本结构分析与金融表现为中介变量的公司价值
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2023-02-07 DOI: 10.25170/balance.v19i2.3869
Brigitta Audrey Ayuningtyas, Synthia Madya Kusumawati, Thio Anastasia Petronila
{"title":"ANALISIS GOOD CORPORATE GOVERNANCE DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI","authors":"Brigitta Audrey Ayuningtyas, Synthia Madya Kusumawati, Thio Anastasia Petronila","doi":"10.25170/balance.v19i2.3869","DOIUrl":"https://doi.org/10.25170/balance.v19i2.3869","url":null,"abstract":"The purpose of this study is to analyze the effect of good corporate governance and capital structure on firm value with the mediating role of financial performance in consumer goods companies in the cyclicals sector listed on the Indonesia Stock Exchange in 2019-2021. This research is a quantitative research with a descriptive approach. The data used in this study is secondary data in the form of company financial statements obtained from the IDX data. The sample used in this study was 197 consumer goods companies in the cyclical sector listed on the IDX (Indonesian Stock Exchange) in 2019-2021. Data analysis techniques in this study using SPSS. The results in this study indicate that good corporate governance and capital structure affects firm value. Meanwhile, financial performance cannot mediate good corporate governance and capital structure on firm value","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130005733","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, UKURAN PERUSAHAAN, OPINI AUDIT, DAN PENGHINDARAN PAJAK TERHADAP PENERBITAN LAPORAN AUDIT 盈利能力、杠杆、企业规模、审计意见和对审计报告发布的逃税影响
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2023-02-07 DOI: 10.25170/balance.v19i2.4198
Jessica Ovelia Niocolas, Lukman Lukman
{"title":"PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, OPINI AUDIT, DAN PENGHINDARAN PAJAK TERHADAP PENERBITAN LAPORAN AUDIT","authors":"Jessica Ovelia Niocolas, Lukman Lukman","doi":"10.25170/balance.v19i2.4198","DOIUrl":"https://doi.org/10.25170/balance.v19i2.4198","url":null,"abstract":"The purpose of this study was to investigate the effect of using accounting information on business success. This study also investigates the effect of venture capital on business success. This study uses a survey method conducted by collecting questionnaires for MSME actors in Makassar City. Data analysis in this study using multiple regression method and sample selection using Random Sampling method with a total sample of 94 respondents. The results of this study indicate that the use of accounting information has a significant positive effect on business success. The influence of venture capital also has a positive effect on business success. In short, the use of accounting information and venture capital fully has an influence on business success.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116537021","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
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