BALANCE: Jurnal Akuntansi, Auditing dan Keuangan最新文献_第3页

PROSEDUR PELAPORAN IURAN UPAH TENAGA KERJA PADA PROGRAM JAMINAN SOSIAL TENAGA KERJA DI BPJS KETENAGAKERJAAN CABANG MEDAN KOTA BPJS城市职场职工社会保障计划的劳动者工资报告程序

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2022-01-16 DOI: 10.25170/balance.v18i2.3132

Nadia Anggraini, N. .

{"title":"PROSEDUR PELAPORAN IURAN UPAH TENAGA KERJA PADA PROGRAM JAMINAN SOSIAL TENAGA KERJA DI BPJS KETENAGAKERJAAN CABANG MEDAN KOTA","authors":"Nadia Anggraini, N. .","doi":"10.25170/balance.v18i2.3132","DOIUrl":"https://doi.org/10.25170/balance.v18i2.3132","url":null,"abstract":"Reporting wage contributions to the Jamsostek program is a critical engagement issue that participants need to understand. It is related to the number of benefits that workers will receive because the management uses the contribution to determine the amount of compensation and provide guarantees for their claims. Therefore, honesty and discipline on the employer's part are required when reporting posts and labor productivity. This type of research is descriptive qualitative research, used primary data and secondary data. Data were collected through observation, interviews, and documentation. The data analysis used in this research is descriptive and uses relevant, accurate, and timely variables. The results showed that: a) BPJS Ketenagakerjaan Medan Kota branch mentions cash or cash receipts from its business income by reporting labor wage contributions. b) The reporting of labor wage contributions carried out by the Medan City branch of BPJS Ketenagakerjaan is already good. The Medan City branch of the BPJS Ketenagakerjaan can divide the contribution report function into four functions, namely administrative functions, financial functions, technology, and information functions, and marketing functions. c) The Medan City branch BPJS Ketenagakerjaan implements all incoming cash receipts, documents, or forms arranged based on the NPP and all contribution receipts either through postal giro or the company directly deposited the bank immediately every day","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"39 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":"114119582","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

CONTINUOUS AUDIT: PENERAPAN DAN PENGENDALIAN PELAKSANAAN FUNGSI AUDIT BERBASIS TEKNOLOGI INFORMASI 持续审计:基于信息技术的审计职能的应用和控制

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2022-01-16 DOI: 10.25170/balance.v18i2.3136

Faranisa Rahma Zahirah, Fransisca Melenia, Adhinda Rachma Aminy

引用次数: 2

DAMPAK TINGKAT PERPUTARAN PIUTANG USAHA PADA PROFITABILITAS PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING 应收账款对企业盈利能力的扭曲影响，以及企业治理作为可变变量的良好治理

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2022-01-16 DOI: 10.25170/balance.v18i2.3134

C. Evelyn, A. Marsudi

引用次数: 0

DAMPAK KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, LIKUIDITAS, PROFITABILITAS, DAN KEBIJAKAN UTANG TERHADAP KEBIJAKAN DIVIDEN DI INDUSTRI PERTAMBANGAN INDONESIA 管理所有权、机构所有权、流动性、盈利能力和债务政策对印尼矿业股利政策的影响

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2022-01-16 DOI: 10.25170/balance.v18i2.3133

Stephanie Natalia Ingi Lajar, A. Marsudi

引用次数: 2

PENGARUH REPUTASI KAP, OPINI AUDIT TAHUN SEBELUMNYA, LIKUIDITAS, SOLVABILITAS, DAN KONDISI KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN KAP的声誉、上一年的审计意见、流动性、偿偿性和财务状况对持续关注的审计意见的接受有影响

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2021-07-08 DOI: 10.25170/balance.v18i1.2306

Diva Regina, Hyasshinta Dyah S. L. Paramitadewi

引用次数: 4

ANALISIS PERBEDAAN KINERJA PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 分析COVID-19大流行前后该公司表现不佳的情况

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2021-07-08 DOI: 10.25170/balance.v18i1.2659

Cindy Hilman, Kazia Laturette

引用次数: 17

ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL KONTROL LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2019 分析公司社会责任(CSR)对公司价值的影响，该公司的流动性控制、杠杆、公司规模和盈利能力都是在2017年至2019年上市的印尼证券交易所上市的

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2021-07-08 DOI: 10.25170/BALANCE.V18I1.2289

Vincent Loekito, Loh Wenny Setiawati

{"title":"ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL KONTROL LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2019","authors":"Vincent Loekito, Loh Wenny Setiawati","doi":"10.25170/BALANCE.V18I1.2289","DOIUrl":"https://doi.org/10.25170/BALANCE.V18I1.2289","url":null,"abstract":"Firm value is an important factor for the company, because the firm value is not only a determinant of the condition of the company, but it can also attract investors to invest in the company. High stock prices make the market believe in the company's current performance and also the company's future prospects. This means that company managers must think about the company's image in the eyes of shareholders by implementing corporate social responsibility. Other factors which are the internal characteristics of the company that are able to influence firm value are liquidity, leverage, company size, and profitability. This study aims to analyze the effect of corporate social responsibility on firm value with the control variables of liquidity, leverage, company size, and profitability in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017–2019. This study used purposive sampling technique with 156 observation data using multiple linear regression. The results of this research indicate that corporate social responsibility has no effect on firm value, while the control variables firm size and profitability have an effect on firm value, and liquidity and leverage have no effect on firm value.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130143904","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 KOMPARASI KINERJA KEUANGAN PADA PERBANKAN KONVENSIONAL BUKU IV DI INDONESIA SEBELUM DAN SESUDAH PANDEMI COVID-19 在COVID-19大流行之前和之后，印尼传统银行书籍IV的财务绩效比较分析

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2021-07-08 DOI: 10.25170/balance.v18i1.2336

Inka Tiono, Syahril Djaddang

{"title":"ANALISIS KOMPARASI KINERJA KEUANGAN PADA PERBANKAN KONVENSIONAL BUKU IV DI INDONESIA SEBELUM DAN SESUDAH PANDEMI COVID-19","authors":"Inka Tiono, Syahril Djaddang","doi":"10.25170/balance.v18i1.2336","DOIUrl":"https://doi.org/10.25170/balance.v18i1.2336","url":null,"abstract":"This research was conducted to analyze whether there are differences in financial performance in conventional banking BUKU IV before and after the COVID-19 pandemic based on capital ratio (Capital Adequency Ratio), earning asset quality ratio (Net Performing Loan), profitability ratio (Return on Asset & Return on Equity), efficiency ratio (BOPO: operational costs / operating income), and liquidity ratio (Loan / Deposit Ratio). Because of using saturated sampling technique, the objects that make up the population of this research are all used as research samples, that is seven banks that meet the criteria for BUKU IV including BCA, BNI, BRI, CIMB Niaga, Danamon, Mandiri, Panin. The results of this research shows that: ( 1) there is no difference in performance in conventional BUKU IV banking before and after the COVID-19 pandemic based on the CAR ratio; (2) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the NPL ratio; (3) there is a difference in performance in conventional banking BUKU IV before and after the COVID-19 pandemic based on the ROA ratio; (4) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the ROE ratio; (5) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the BOPO ratio; and (6) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the LDR ratio.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117303204","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: 10

ANALISIS PENGARUH KEBANGKRUTAN, AUDITOR SPESIALISASI INDUSTRI DAN CORPORATE GOVERNANCE TERHADAP FRAUDULENT FINANCIAL REPORTING

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2021-07-08 DOI: 10.25170/balance.v18i1.2297

Lamoza Ressidnarry Lamoza Ressidnarry, J. Sjarief

{"title":"ANALISIS PENGARUH KEBANGKRUTAN, AUDITOR SPESIALISASI INDUSTRI DAN CORPORATE GOVERNANCE TERHADAP FRAUDULENT FINANCIAL REPORTING","authors":"Lamoza Ressidnarry Lamoza Ressidnarry, J. Sjarief","doi":"10.25170/balance.v18i1.2297","DOIUrl":"https://doi.org/10.25170/balance.v18i1.2297","url":null,"abstract":"Fraudulent financial reporting often occurs in company management. Management who has a cooperation contract with the principal, there are often differences in interests between management and shareholders. The difference in interests makes it possible for management to commit fraud. Therefore, the factors that cause fraudulent financial reporting need to be known. \u0000This study aims to examine the effect of bankruptcy, auditors specializing in industry and corporate governance (consisting of managerial ownership, number of audit committee meetings and composition of independent commissioners). The population of this research is manufacturing companies in the consumer goods industry which are listed on the Indonesia Stock Exchange 2015-2018. Based on the purposive sampling method in the sample selection process, 38 companies were obtained as samples. Hypothesis testing is carried out by logistic regression analysis using the SPSS version 21 program. \u0000The results of this study are bankruptcy, managerial ownership and the composition of independent commissioners have an effect on fraudulent financial reporting. Meanwhile, auditors specializing in industry and the number of audit committee meetings have no effect on fraudulent financial reporting.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121056549","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: 3

ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN PAJAK 分析公司社会责任、盈利能力和杠杆对税收管理的影响

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2021-01-14 DOI: 10.25170/BALANCE.V17I1.2013

Surya Anugrah, Christina Yuliana

引用次数: 0