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All Journal Balance : Media Informasi Akuntansi dan Keuangan
Rahmiati Rahmiati
Universitas Palangka Raya
Economics, Econometrics & Finance

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PENGARUH PROFESIONALISME AUDITOR DAN ETIKA PROFESI TERHADAP TINGKAT MATERIALITAS PENGAUDITAN LAPORAN KEUANGAN DAERAH Rosdeana Theresia; Rahmiati Rahmiati; Yesika Yanuarisa
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 1 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.649 KB) | DOI: 10.52300/blnc.v13i1.8452

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.
PENGARUH CARBON EMISSIONS DISCLOSURE TERHADAP EARNING QUALITY DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2018) Rangga Sugmaprathama; Rahmiati Rahmiati
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 2 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.593 KB) | DOI: 10.52300/blnc.v13i2.8488

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
PENGARUH PERILAKU DAN SIKAP KEUANGAN MAHASISWA TERHADAP LITERASI KEUANGAN PADA JURUSAN AKUNTANSI FEB UNIVERSITAS PALANGKARAYA Deo Arpasha; Rahmiati Rahmiati; Christina Fransiska
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 1 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.135 KB) | DOI: 10.52300/blnc.v14i1.8555

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
ACCOUNTING DALAM PENGGUNAAN DANA DESA DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL PEMODERASI Aprisda Ridho Wicaksono; Rahmiati Rahmiati; M. Ichsan Diarsyad
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 1 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.706 KB) | DOI: 10.52300/blnc.v15i1.8608

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.
Co-Authors Aprisda Ridho Wicaksono Christina Fransiska Deo Arpasha M. Ichsan Diarsyad Rangga Sugmaprathama Rosdeana Theresia Yesika Yanuarisa