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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 137 Documents
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STRATEGI PENGEMBANGAN SISTEM PENDIDIKAN AKUNTANSI DALAM UPAYA MENANGGAPI PERSAINGAN MASYARAKAT EKONOMI ASEAN DENGAN MENGGUNAKAN ANALISIS SWOT Breliastiti, Ririn; Sambuaga, Elfina Astrella
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 14 No. 2 (2017): 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.v14i2.72

Abstract

Opening opportunities through the ASEAN Community as well as two inseparable sides of the coin, which provides wide job opportunities, as well as higher competition. The accountant is one of the many professions allowed in the MEA. Based on the latest data from the Ministry of Research, Technology and Higher Education, the total Accounting Study Program in Indonesia amounted to 1,322, for all levels (forlap.ristekdikti.go.id/prodi). This is a challenge for the world of education to be able to create graduates who qualified and have international competitiveness. To support this, the world of education should have a committed management and high quality education, thus supporting the atmosphere in the learning process. As part of the realization of ASEAN's vision in 2020, the ASEAN Community (ASEAN Community) is expected to improve the development of human resources through quality education, skills and training (ASEAN Secretariat, 2008). According to Jitpaisanwattana et al. (2015), a combination of key components in management education including curicula, contents, activities, desired workforce qualification, evaluation. Therefore, the urgency of this research is to provide strategies that can be applied in the development of accounting education in facing the ASEAN Economic Community (MEA) based on the components of curicula, contents, activities, and desired workforce qualification, using SWOT analysis. The methods to be conducted in this study include the collection of secondary data and methods of observation of educational institutions, as well as experiments, FGC and interviews with accounting students follow Samsudin et al. (2015). The conclusions that can be drawn from this research are; (2) the existence of a rigid education system becomes the weakness of accounting education institutions in Indonesia, (3) the competence of accounting students in facing the opportunity of free competition it can not be said enough, (4) students are expected to be more independent in addressing personal problems, and seeking accurate information related to the needs of the world of work.
ANALISIS PENGARUH PERSENTASE KEPEMILIKAN ASING, LATAR BELAKANG PENDIDIKAN KOMITE AUDIT, UKURAN KAP, UMUR PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT DELAY: STUDI EMPIRIS PERUSAHAAN PERTAMBANGAN YANG TERCATAT PADA BURSA EFEK INDONESIA PERIODE 2011-2015 Lienardi, Vega; Widyastuti, Theresia Dian
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 14 No. 2 (2017): 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.v14i2.73

Abstract

The purpose of this research is to analyze the effect of foreign ownership percentage, audit committee education background, size of public accounting firm, company age, profitability and solvency to audit delay in mining companies that listed in Indonesia Stock Exchange (IDX). This study takes company samples in 2011 - 2015. This research uses data from the Fact Book and the company's financial statements. The total sample in this research are 80 companies during 2011 - 2015. The significance value used in this research is 5%. Multiple linear regression testing was performed using version 17.00 SPSS program. The result of the research shows that (1) the foreign ownership percentage has no effect on audit delay (2) the audit committee education background has no effect on audit delay (3) size of public accounting firm has a significant negative effect on audit delay (4) firm's age has a significant negative effect on audit delay (5) profitability has a significant negative effect on audit delay, and (6) solvency has no effect on audit delay.
FAKTOR YANG MEMENGARUHI PERTUMBUHAN PERUSAHAAN, KINERJA KEUANGAN, DAN PEMBIAYAAN EKSTERNAL TERHADAP PENGUNGKAPAN SUKARELA BESERTA IMPLIKASINYA TERHADAP KUALITAS LABA Cindy, Cindy; Madya, Synthia
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 1 (2018): 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.v15i1.74

Abstract

The purpose of this research is to analyze the impact of growth, financial performance and external financing on voulantary disclosure and the effect of voluntary disclosure on earnings quality. Hypothesis testing is carried out by using linear regression model using data from Indonesia Stock Exchange in 2012-2015. Company growth is measured by book-to-market ratio, financial performance is measured by return on assets, external financing is measured by issue, voluntary disclosure is measured based on voluntary disclosure index, and earnings quality is measured by annual firm-specific absolute value of the residuals (accruals quality). The examiniation of the first model shows company's growth and financial performance has a significant positive effect on voluntary disclosure, while external financing has no effect on voluntary disclosure. The second model shows that voluntary disclosure has a significant positive impact on earnings quality.
MEMAHAMI STRATEGI IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN KOMPREHENSIF Daromes, Fransiskus E.; Ng, Suwandi; Kampo, Kunradus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 1 (2018): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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Abstract

A management control system is a mechanism that ensures, encourages, enables, or sometimes "forces" people within an organization to do what is best for the organization. This research elaborates a comprehensive management control system based on literature review and case studies at Aston Makassar Hotel & Convention Center and Grand Clarion Hotel & Convention Makassar. The results show that although in different ways and mechanisms, these hotels have comprehensive management control system mechanisms that are used to ensure and drive the achievement of corporate objectives. The initial consideration of the entire set of management control systems in hotels is the cultural control that is reflected in the vision-mission, core values, organizational culture and uniqueness of the company that is a form of joint management control. In addition, these potentials and values ​​need to be comprehensively understood and implemented with other control mechanisms so that these hotels can achieve their vision and mission.
PENERAPAN TIME-DRIVEN ACTIVITY BASED COSTING PADA PERHITUNGAN HARGA POKOK KAMAR PENGINAPAN PONDOK IMPIAN Ryan, Juanelo; Faliany, Lim Jade
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 1 (2018): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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Abstract

This research aims to calculate the cost of production of Pondok Impian inn. The method that used in this research is a case study, and the authors do the calculation with Time Driven Activity Based Costing (TDABC). The TDABC calculate cost of production of Pondok Impian, an inn located in RE Martadinata road no.2, West Ancol, North Jakarta. The reseach showed that the TDABC was a suitable method for the inn because it helped calculate the base price of each of its services.
DETERMINAN DAN KONSEKUENSI KONSERVATISME AKUNTANSI: MEKANISME CORPORATE GOVERNANCE DAN MANAJEMEN LABA Ongki, Stephanie; Pangestu, Stevanus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 1 (2018): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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Abstract

This paper attempts to investigate the effects of (i) corporate governance on accounting conservatism, and (ii) accounting conservatism on earnings management. The internal corporate governance mechanisms included were managerial ownership, institutional ownership, audit committee size, and number of independent commissioners. 119 publicly-traded manufacturing corporations were observed for a time period of 5 years (2012-2016, n=595). The data were analyzed using panel regression. This study finds that the number of commissioners negatively affects accounting conservatism, and that accounting conservatism negatively affects earnings management. It is found that the more conservative a firm reports its finances, the less likely the management would manage its earnings. Whereas other variables were found to be insignificant regressors of accounting conservatism.
PENGARUH RETURN ON EQUITY, ARUS KAS AKTIVITAS OPERASI, UKURAN PERUSAHAAN, DAN DEBT-TO-EQUITY RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ 45 DI BURSA EFEK INDONESIA PERIODE 2012—2015 Rajagukguk, Lasmanita; Wijono, Cindy Lourenta; Pakpahan, Yunus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 1 (2018): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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Abstract

Investments are performed in order to receive return. Return is the amount generated on an investment relative to the cost of investment.Stock return determines the value of a firm. Investors would consider investing in attractive companies, i.e. those with high stock returns. This research aims to analyze the effects of return on equity, operating cash flow, firm size, and debt-to-equity ratio on stock return for corporations included on the LQ45 Index on Indonesian Stock Exchange, from 2012-2015. Firm size was measured with end-of-year total assets. The data of this research were extracted from the financial reports of the observed corporations. Observations included 20 companies that appeared on the LQ45 index during 2012 until 2015. It is found that return on equity and operating cash flow significantly influence stock return, whereas firm size and debt-to-equity ratio do not affect stock return.
PERAN KEPEMILIKAN MANAJERIAL SEBAGAI MEKANISME PENINGKATAN KUALITAS LABA DAN NILAI PERUSAHAAN Putrianti, Fenny; Suhartono, Sugi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 2 (2018): 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.v15i2.80

Abstract

This research is aimed to determine the role of managerial ownership as a mechanism to improve the quality of earnings and value companies in manufacturing companies listed in the Indonesia Stock Exchange period 2014-2016. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in the period 2014-2016. The sample were selected by purposive sampling method, with the number of sample is 312 companies. The results showed that managerial ownership negatively affects firm value and managerial ownership does not affect the quality of profit but has a negative relationship. In addition, the results also show that the quality of earnings does not affect the value of the company but has a negative relationship. In addition, the quality of earnings does not affect the value of the company. Based on the analysis, the quality of earnings as intervening variable is not able to mediate the relationship between managerial ownership and firm value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013--2015 Humairoh, Fitri
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 2 (2018): 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.v15i2.81

Abstract

The purpose of this study was to examine the influence of Corporate Social Responsibility and Managerial Ownership on Firm’s Value, analysis profitability as moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm's Value. And also to examine Firm Size as a moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm’s Value. Data for this research were obtained from the firm's annual report and financial statement on the Indonesia Stock Exchange (IDX) site. A sample used in this research are 120 manufacturing companies that listed on the Indonesia Stock Exchange from 2013-2015. The sampling technique used is purposive sampling method. This research uses a regression analysis. Based on the analysis it can be concluded that the significant positive effect of Corporate Social Responsibility on firm’s value. Managerial Ownership has no effect on a firm's value. Profitability can be a moderating variable between Corporate Social Responsibilities with Firm's Value, but cannot be a moderate variable between Managerial Ownership with Firm’s Value. Firm Size cannot be a moderating variable between Corporate Social Responsibilities with Firm's Value and cannot be a moderating variable between Managerial Ownership with Firm's Value.
PENGARUH RISIKO LIKUIDITAS DAN LEVERAGE TERHADAP KINERJA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010--2015 Utami, Novia
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 2 (2018): 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.v15i2.82

Abstract

This empirical study aims for examining the influence of liquidity risk on bank performance from the period 2010 to 2015 listed on Indonesia Stock Exchange. The measurement of liquidity risk will involve deposits or third-party fund, cash, and liquidity gap whereas the leverage will involve total debts to total assets as the independent variables. Meanwhile, the dependent variables of this study involve ROA and Tobin’s Q. This study was conducted under the purposive sampling method which involved 22 banks as samples. This study also used a panel data regression method and three testing models, including Common Effect Model, Fixed Effect Model, and Random Effect Model. The findings suggest a positive and significant influence of the third-party fund on ROA and Tobin’s Q. In contrast, the liquidity gap has a negative and significant influence on ROA and Tobin’s Q. Besides, the findings also suggest a positive and significant influence of cash on ROA and negatively significant on Tobin’s Q. The leverage has negative and significant influence on ROA and positively significant on Tobin’s Q.

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