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INDONESIA
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Published by Universitas Katolik Indonesia Atma Jaya
ISSN : 16939441     EISSN : 26204320     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
Jurnal Akuntansi, Auditing dan Keuangan BALANCE, hadir untuk memfasilitasi peneliti dalam mendesiminasi hasil-hasil penelitian maupun karya ilmiah di bidang akuntansi. Fokus jurnal adalah pada bidang terkait akuntansi seperti akuntansi keuangan, akuntansi biaya, akuntansi manajemen, pengauditan, perpajakan, system informasi akuntansi dan topic lain yang berkaitan akuntansi. Karya ilmiah dapat berupa hasil kajian teoritis, empiris, dan studi kasus yang memenuhi kaidah penulisan ilmiah. Seluruh artikel yang masuk akan melalui proses blind-review.
Arjuna Subject : -
Articles 5 Documents
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Search results for , issue "Vol. 21 No. 1 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan" : 5 Documents clear
HEDGING SEBAGAI PEMEDIASI PADA PENGARUH FINANCIAL DISTRESS TERHADAP FIRM VALUE Ng, Suwandi; Daromes, Fransiskus E.
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 1 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i1.4757

Abstract

The purpose of this study is to examine how financial distress affects firm value while using hedging as a kind of mediation. This research model uses stakeholder theory and signal theory. Explanatory research falls under this category. Data was gathered from businesses in the consumer goods category that were listed on the Indonesian Stock Exchange between 2018 and 2020. Regression analytic techniques, and Sobel tests are all used in this study to examine the role of hedging as a mediating variable. The findings of this study demonstrate that financial distress significantly affects hedging and corporate value. In addition, the Sobel test's findings demonstrate that hedging mediates the impact of financial distress on firm value.
SI-PEKA : OPEN FINANCIAL MANAGEMENT INFORMATION SYSTEM AS AN EFFORT TO CONTROL INTERNAL FINANCIAL BUDGETS IN THE EDUCATIONAL ENVIRONMENT Rafi, Muhammad; Lestari, Rika; Ayunda Pratiwi, Venni
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 1 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i1.5005

Abstract

The purpose of writing this article is to describe the concepts of a sound financial management information system, technology-based financial management, and an open financial management information system (SI-Peka). First, a healthy financial management information system is described by the good quality of financial statements and the acquisition of an unqualified opinion from the auditor. Second, technology-based financial management is one of the right solutions to control fraud in the education environment. Third, through the use of technology, a website can be created, namely SI-Peka, which integrates various information related to financial data in educational institutions or institutions with the aim of making it easier to supervise financial management and prevent the risks of fraud in financial reporting.
ANALISIS PENGARUH KOMITMEN PROFESIONAL, INTENSITAS MORAL, DAN LOCUS OF CONTROL TERHADAP INTENSI WHISTLEBLOWING Fiddini, Fadia Tara; Ridaryanto, Petrus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 1 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i1.5402

Abstract

It is not easy for individuals to decide to carry out whistleblowing. Individuals will be faced with the dilemma of whether to blow the whistle or just let the violation happen because of concerns about the negative impact it will have on them. Therefore, it is important to research the factors that can influence whistleblowing intentions, so that organizations can understand the dynamics behind individual decisions to report violations or unethical behavior. This research aims to analyze the influence of professional commitment, moral intensity, and locus of control on whistleblowing intentions. In collecting data, the author distributed questionnaires online with a research sample of 45 respondents who were employees of 3 companies in Jakarta that had implemented a whistleblowing system, namely PT Telkom Indonesia, PT Telekomunikasi Selular, and PT Bursa Efek Indonesia. The collected data was analyzed using multiple regression analysis method. The research results show that professional commitment has a positive influence on whistleblowing intentions. Meanwhile, moral intensity and locus of control have no influence on whistleblowing intentions. Keywords: Professional Commitment, Moral Intensity. Locus of Control, Whistleblowing Intentions
DETECTION OF FINANCIAL DISTRESS IN TECHNOLOGY COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Syahrbanu Aqilah Nainawa; Sudradjat, Sudradjat
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 1 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i1.5411

Abstract

The purpose of this study is to determine and analyse the sensitivity of the results of financial distress analysis using the Ohlson and Grover models to predict financial distress in technology companies listed on the IDX for the 2020-2022 period. The study employs quantitative data extracted from the financial statements of technology companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Utilizing the Ohlson and Grover models, the research aims to detect financial distress within these technology firms and determine the sensitivity level of the two models. This descriptive research design relies on secondary data sources, emphasizing the objectivity and popularity inherent in data-driven analyses. The research results of financial distress detection analysis, Ohlson model detects 10 distress zones and 8 safe zones, while Grover model detects 5 distress zones, 1 gray zone and 12 safe zones. From this analysis, the Grover model shows a higher level of sensitivity in recognizing financial distress with 12 samples consistent with the results of the Grover model analysis.
ANALISIS NPL, LDR, DAN CAR TERHADAP KINERJA KEUANGAN BANK PEMBANGUNAN DAERAH DI PROVINSI KALIMANTAN: ANALISIS NPL, LDR, DAN CAR TERHADAP KINERJA KEUANGAN BANK PEMBANGUNAN DAERAH DI PROVINSI KALIMANTAN Safitri, Aista; Perdana, Ariefanda Iqbal; Haryono, Haryono
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 1 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i1.5507

Abstract

Banks are financial institutions that collect public money through deposits and back it to the community through credit. The function of BPD is to encourage the creation of regional economic growth, hold cash, and manage regional finances, as well as one of the sources of local revenue. This study aims to analyze the effect of NPL, LDR, and CAR on financial performance projected by ROA. The population of this study is a regional development bank in Kalimantan Province, namely, as many as four companies for the period 2013-2022. Three companies were obtained as samples based on the purposive sampling technique. The data analysis technique used is multiple linear regression. The results showed that (1) NPL has a negative and insignificant effect on ROA, (2) LDR has a positive and significant effect on ROA, and (3) CAR has no significant effect on ROA.

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