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BALANCE: Jurnal Akuntansi, Auditing dan Keuangan最新文献

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FRAUD PENTAGON DAN ANCAMAN KEBANGKRUTAN STUDI PADA PERUSAHAAN PERBANKAN 五角大楼欺诈和银行业务的破产研究
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2023-02-07 DOI: 10.25170/balance.v19i2.3882
Dony Nainggolan
{"title":"FRAUD PENTAGON DAN ANCAMAN KEBANGKRUTAN STUDI PADA PERUSAHAAN PERBANKAN","authors":"Dony Nainggolan","doi":"10.25170/balance.v19i2.3882","DOIUrl":"https://doi.org/10.25170/balance.v19i2.3882","url":null,"abstract":"The purpose of the study was to determine the effect of the fraud pentagon on the threat of bankruptcy in banking companies listed on the Indonesia Stock Exchange in 2018-2020. The fraud Pentagon consists of five indicators namely external pressure, effective monitoring, auditor turnover, director turnover and the number of frequent CEO photos. While the threat of bankruptcy is measured by the X-Score. The method of data analysis is descriptive and hypothesis testing using multiple linear regression analysis. The research sample is 122 financial statements from 42 banking companies listed on the Indonesia Stock Exchange in 2018-2020. The results showed that external pressure variables and changes in auditors had an effect on the threat of bankruptcy. While the variables of effective supervision, the change of directors and the number of CEO photos that often have no effect on the threat of bankruptcy","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"43 4 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":"126555795","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
SISTEM PENGUKURAN KINERJA STRATEGIK SEBAGAI PEMBELAJARAN ORGANISASI UNTUK MENINGKATKAN KINERJA MANAJER 战略绩效考核系统作为组织学习，以提高经理绩效
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2022-07-20 DOI: 10.25170/balance.v19i1.3352
Livia Eveline Gosal, Alfonsus Jantong, Daniel L. Pakiding
{"title":"SISTEM PENGUKURAN KINERJA STRATEGIK SEBAGAI PEMBELAJARAN ORGANISASI UNTUK MENINGKATKAN KINERJA MANAJER","authors":"Livia Eveline Gosal, Alfonsus Jantong, Daniel L. Pakiding","doi":"10.25170/balance.v19i1.3352","DOIUrl":"https://doi.org/10.25170/balance.v19i1.3352","url":null,"abstract":"Tujuan penelitian ini adalah untuk menginvestigasi pengaruh sistem pengukuran kinerja strategik terhadap kinerja manajer. Penelitian ini juga menginvestigasi peran pembelajaran organisasi sebagai mediator pada pengaruh sistem pengukuran kinerja strategik terhadap kinerja manajer. \u0000Jumlah sampel dalam penelitian ini sebesar 75 orang. Penelitian ini menggunakan metode survei yang dilakukan dengan pengumpulan kuesioner pada manajer dan kepala departemen hotel berbintang 3, 4, dan 5 di Kota Makassar. Sebelum dilakukan analisis, terlebih dahulu dilakukan pengujian kualitas data, yaitu dengan uji validitas, uji reliabilitas, serta uji asumsi klasik. Analisis penelitian ini berfokus pada path analysis dan uji sobel untuk menguji pengaruh variabel mediasi antara variabel independen dengan variabel dependen. \u0000Hasil penelitian ini menunjukkan sistem pengukuran kinerja strategik memiliki pengaruh langsung terhadap kinerja hotel. Sistem pengukuran kinerja strategik juga berpengaruh positif terhadap pembelajaran organisasi, yang secara tidak langsung juga berpengaruh positif terhadap kinerja manajer. Secara singkat, sistem pengukuran kinerja strategik sepenuhnya memiliki pengaruh terhadap kinerja manajer dengan bantuan pembelajaran organisasi sebagai mediatornya.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129954951","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
KEBIJAKAN DIVIDEN DALAM PERSPEKTIF CATERING THEORY 从餐饮理论的角度来看，股利政策
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2022-07-20 DOI: 10.25170/balance.v19i1.3353
Priscilla Leony Rustan, F. E. Daromes, Lukman Lukman, Kunradus Kampo
{"title":"KEBIJAKAN DIVIDEN DALAM PERSPEKTIF CATERING THEORY","authors":"Priscilla Leony Rustan, F. E. Daromes, Lukman Lukman, Kunradus Kampo","doi":"10.25170/balance.v19i1.3353","DOIUrl":"https://doi.org/10.25170/balance.v19i1.3353","url":null,"abstract":"This research is aimed to investigate the role of dividend premium and share repurchases in influencing the companies’ dividend policy. The theory used in this research is catering theory. This research uses secondary data obtained by using observation method. The data source in this research is the annual reports of manufactur companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2019. The sample were selected using purposive sampling method, with a total of 98 companies. This research uses analysis double linear regression test using SPSS version 20 software. The result of this research indicate that dividend premium has a positive and significant effect on dividend policy. Share repurchases has a negative and significant effect on dividend policy","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132082989","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 AUDIT FEE, AUDIT TENURE, DAN FINANCIAL DISTRESS TERHADAP KUALITAS AUDIT Pengaruh审计费用，审计任期，丹财务困境，审计质量
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2022-07-20 DOI: 10.25170/balance.v19i1.3509
Natasha Wijaya, Caecilia Atmini Susilandari
{"title":"PENGARUH AUDIT FEE, AUDIT TENURE, DAN FINANCIAL DISTRESS TERHADAP KUALITAS AUDIT","authors":"Natasha Wijaya, Caecilia Atmini Susilandari","doi":"10.25170/balance.v19i1.3509","DOIUrl":"https://doi.org/10.25170/balance.v19i1.3509","url":null,"abstract":"This research aims to analyze the influence of audit fees, audit tenure, and financial distress on the audit quality of 30 property, real estate, and construction listed companies on Indonesia Stock Exchange in 2017-2020. Absolute discretionary accruals to detect earnings management are used to proxy audit quality. Audit fees are measured by the total fees paid to the auditor. Audit tenure is measured by total engagement between the auditor and the company. Financial distress is measured by the ratio of debt to equity. The analysis method used Multiple linear regression analysis with SPSS version 25. The result shows that audit fees are positively significant to audit quality. In contrast, audit tenure and financial distress are insignificant to audit quality. \u0000 ","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122880761","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: 2
ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. 分析盈利能力、杠杆和企业规模对可持续报告披露的影响。
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2022-07-20 DOI: 10.25170/balance.v19i1.3223
Veren Gunawan, Julianti Sjarief
{"title":"ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT.","authors":"Veren Gunawan, Julianti Sjarief","doi":"10.25170/balance.v19i1.3223","DOIUrl":"https://doi.org/10.25170/balance.v19i1.3223","url":null,"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.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117327943","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: 2
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, LEVERAGE DAN ACTIVITY TERHADAP KINERJA PERUSAHAAN 报告、杠杆和行动对公司表现的影响
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2022-07-20 DOI: 10.25170/balance.v19i1.3327
Anabella Anabella, Anitaria Siregar
{"title":"PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, LEVERAGE DAN ACTIVITY TERHADAP KINERJA PERUSAHAAN","authors":"Anabella Anabella, Anitaria Siregar","doi":"10.25170/balance.v19i1.3327","DOIUrl":"https://doi.org/10.25170/balance.v19i1.3327","url":null,"abstract":"The purpose of this research is to investigate the the influence of economic, environment and social part of sustainability report disclosures, leverage and activity towards the firm performance. The sample of this research is 15 company with sub- sector mining, agricultural and energy which registered in Indonesia Stock Exchange from period 2017 – 2019. This research uses IBM SPSS 27. The result shown that social part of sustainability report disclosures and activity influence the firm performance. Economic and environment part of sustainability report disclosures and leverage do not influnce the firm performance.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116005878","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
ANALISIS PENGARUH EFEKTIFITAS DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KUALITAS SUSTAINABILITY REPORT 分析委员会和审计委员会对可持续报告质量的影响
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2022-07-20 DOI: 10.25170/balance.v19i1.3510
Esther Monica Setiawan, Petrus Ridaryanto
{"title":"ANALISIS PENGARUH EFEKTIFITAS DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KUALITAS SUSTAINABILITY REPORT","authors":"Esther Monica Setiawan, Petrus Ridaryanto","doi":"10.25170/balance.v19i1.3510","DOIUrl":"https://doi.org/10.25170/balance.v19i1.3510","url":null,"abstract":"This study examine the effect of Board of Commissioner’s Effectiveness, as measured by ther size, gender diversity and board of commissioners’s education and the Audit Committee’s Effectiveness as measured by size, number of meetings, and the audit committes’s accounting education onthe quality of sustainability report. This study uses the secondary data from mining companies from 2015 to 2019 from IDX. The sample selection method used is purposive sampling, obtained 12 companies with total of 43 sample. The analytical method used is multiple regression analysis with SPSS 26. The results showed that the size of board of commissioners, the gender diversity of the board of the commissioners, the education of the board of the commissioners, the size of the audit committee had no effect on the audit quality of the sustainability report so that all of the hypotheses that had been made were rejected.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122380272","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
EARNINGS MANAGEMENT DI INDONESIA: SEBUAH STUDI LITERATUR
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2022-07-20 DOI: 10.25170/balance.v19i1.3271
Celine Alexandra, Margaretha Lionardi, Sanchia Jennefer, William Lim, Carmel Meiden
{"title":"EARNINGS MANAGEMENT DI INDONESIA: SEBUAH STUDI LITERATUR","authors":"Celine Alexandra, Margaretha Lionardi, Sanchia Jennefer, William Lim, Carmel Meiden","doi":"10.25170/balance.v19i1.3271","DOIUrl":"https://doi.org/10.25170/balance.v19i1.3271","url":null,"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.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129594320","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 KEBIJAKAN DIVIDEN DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2022-01-16 DOI: 10.25170/balance.v18i2.3130
Kevin ., Thio Anastasia Petronila
{"title":"PENGARUH KEBIJAKAN DIVIDEN DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI","authors":"Kevin ., Thio Anastasia Petronila","doi":"10.25170/balance.v18i2.3130","DOIUrl":"https://doi.org/10.25170/balance.v18i2.3130","url":null,"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","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130205681","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 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) 分析管理所有权影响、审计、盈利能力和审计价值委员会会议次数(2017年印尼证券交易所上市的制造企业实证研究)
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2022-01-16 DOI: 10.25170/balance.v18i2.3135
Laurentia Jessica Cecilia, Julianti Sjarief
{"title":"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)","authors":"Laurentia Jessica Cecilia, Julianti Sjarief","doi":"10.25170/balance.v18i2.3135","DOIUrl":"https://doi.org/10.25170/balance.v18i2.3135","url":null,"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.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129534540","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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