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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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PENGARUH PERSEPSI PEMAHAMAN WAJIB PAJAK, MANFAAT, KEMUDAHAN PENGGUNAAN, DAN KEPUASAN WAJIB PAJAK TERHADAP PENGGUNAAN SISTEM E-FILING: Studi pada Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Cengkareng Lizkayundari, Annastasia; Kwarto, Febrian
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.v15i2.83

Abstract

This study aims to demonstrate empirically the effect of perception understanding taxpayers, usefulness, ease of use and satisfaction of taxpayers to use the e-filing system. This study uses a survey of the taxpayers of employees who are registered in the Tax Office Primary Cengkareng. There are 400 questionnaires distributed, 390 back, and the 385 questionnaires that could be analyzed. The result of this study indicates that the usefulness and satisfaction of taxpayers empirically effect on use e-filing system for individual taxpayers. While perception understanding taxpayers and ease of use have no effect on use e-filing system for individual taxpayers.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013--2015 Sulistyowati, Sulistyowati; Ulfah, Lisa Ariska
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.v15i2.84

Abstract

Tax Aggressiveness is action taken to minimize the expenses of the taxpayer receives tax payable. The more efficient the tax expenses of State revenues from taxes will also decrease. This study was conducted to determine the effect of Corporate Social Responsibility Disclosure, Profitability and Leverage on Tax Aggressiveness in manufacture firms that listed at Indonesian Stock Exchange for the year 2013 – 2015. The sample was determined by purposive sampling method that listed at Indonesian Stock Exchange for the year of 2013 – 2015, with a total sample of 29 manufacture firms for a total observation in this study a total of 87 observations. The data used in this research is secondary data, in the form of a financial report and annual reports that downloaded via the official Indonesia Stock Exchange’s website. Data were analyzed using pooled data regression that processed using Eviews version 8.0 software. Hypothesis testing using t-statistic test. The results obtained are profitability variable which proxied by return on asset (ROA) had a significant impact on tax aggressiveness. While corporate social responsibility disclosure variable which proxied by corporate social responsibility index (CSRI) and leverage variable had no significant effect on tax aggressiveness.
ANALISIS PENGARUH KUALITAS AUDIT, LEVERAGE, DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015--2017) Albert, Albert; Widyastuti, Etty
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 16 No. 1 (2019): 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.v16i1.1284

Abstract

Earnings management is an important thing to that affects financial report as a base of decision making. This research aims to analyze the effect of audit quality, leverage, and managerial ownership on earnings management and how it affected the quality of financial report.This research use 267 data samples from manufacturing company listed in Indonesia Stock Exchange year 2015 – 2017. The methods of analysis use for the study are descriptive statistic method and multiple linear regression analysis method. The result of this research shows that audit quality has positive effect on earnings management, leverage has no effect on earning management, and managerial ownership has no effect onearnings management.
ANALISIS KINERJA KEUANGAN: SESUDAH DAN SEBELUM KRISIS EKONOMI GLOBAL 2008 PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Miswanto, Miswanto; Aslan, Vajrin Syawaluddin
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 16 No. 1 (2019): 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.v16i1.1285

Abstract

This study aims to analyze the financial performance of Indonesian manufacturing companies after and before the global economic crisis of 2008. In this study, financial performance is measured by Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM). By comparing the average ROA, ROE and NPM before after and before the crisis, the results of testing with descriptive analysis can be stated that ROA, ROE and NPM after the crisis are higher than before the crisis. Thus financial performance after crisis has increased compared to before the crisis. Based on descriptive analysis, it can be found that the performance of financial manufacturing companies after the the crisis is better than before crisis. Based on the t test, the results of testing on ROA, ROE and NPM are as follows. First, the ROA after the crisis showed greater than before the 2008 global economic crisis and the increase was said to be significant. Second, the ROE after the crisis showed greater than before the global economic crisis, but was not statistically significant. Third, the NPM after the crisis also showed greater than before the crisis, but it was not statistically significant.Thus, the finding with the t test shows that financial performance as measured by ROA, its performance after the crisis increases compared to before the crisis.
ANALISIS PENGARUH WHISTLEBLOWING SYSTEM DAN RAPAT KOMITE AUDIT TERHADAP JUMLAH KECURANGAN Siregar, Anitaria; Surbakti, Ayu Syahbana
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 16 No. 1 (2019): 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.v16i1.1286

Abstract

This study aims to analyze and provides empirical evidence about the effect of whistleblowing system and audit committee meetings on numbers of fraud on finance companies on the Indonesia Stock Exchange Periode 2013-2017. The data used in this research are secondary data taken from annual reports of finance companies that have a whistleblowing system report, audit committee meetings and a complete number of fraud in the period of 2013-2017. The regression model used in this research is multiple aggression analysis. Data processing in this research was carried out using Statistical Product and Service Solution (SPSS) software version 25. The results of this reseach indicate that the whistleblowing system has a positive effect on the number of frauds, while the audit committee meeting has a negative effect on the number of frauds on financial services companies listed on the Indonesia Stock Exchange period 2013-2017.
PENGARUH CSR DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN Wibisono, Edwin; Panggabean, Rosinta Ria
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 16 No. 1 (2019): 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.v16i1.1287

Abstract

The purpose of the study is to know the relationship between the independent variables CSR and VAIC (Intellectual Capital) on the dependent variable, which is financial performance measured by using ROA, ROE, PER, and EPS. This study took the data of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. There were 152 manufacturing companies, and after making sample selections, there were 115 companies left. In analyzing the statistics data of this research, the author uses the Eviews application program. The results showed that the significant effect only occurred on the independent variable VAIC on the EPS dependent variable. It was suggested that companies should pay more attention to and maximize intellectual capital owned, and pay more attention to CSR more seriously.
PENGUNGKAPAN SUSTAINABILITY REPORT dan KOMISARIS INDEPENDEN TERHADAP PRAKTIK EARNINGS MANAGEMENT Wibowo, Pius Kristianto; Aryanindita, Gabriel
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 1 (2025): 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.v22i1.6307

Abstract

The obligation to disclose sustainability reports forces companies to prioritize the social and environmental dimensions, beyond the economic domain. Independent commissioners oversee corporate activities. This study examines the impact of sustainability report disclosure and the presence of independent commissioners on earnings management practices within companies. This study examined non-financial sector companies listed on IDX from 2019-2022, focusing on the IDX Main Board as of September 2023. We measured disclosure of sustainability reports, independent commissioners, and earnings management. Research data were obtained from the companies' sustainability and annual reports, which came from their official websites or the Indonesia Stock Exchange (IDX) website. The data were processed using SPSS software version 25. The data analysis methods included descriptive statistics, classical assumption analysis, and hypothesis testing. The results showed no effect of sustainability report disclosure on earnings management. However, independent commissioners had a negative effect on earnings management.
PENGARUH GENDER DIVERSITY, OPERATING CASH FLOW, DAN FIRM AGE TERHADAP FINANCIAL DISTRESS Alverina, Vanessa; Sjarief, Julianti
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 1 (2025): 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.v22i1.6635

Abstract

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PENGARUH RETURN ON EQUITY, ECONOMIC VALUE  ADDED, DAN DIVIDEND PAYOUT RATIO TERHADAP HARGA SAHAM  PERUSAHAAN MANUFAKTURDI BURSA EFEK INDONESIA PERIODE 2020-2022 Vadana , Abhi; Kusumawati, Synthia Madya
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 1 (2025): 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.v22i1.6676

Abstract

This study aims to analyze the influence of Return on Equity (ROE), Economic Value Added (EVA), and Dividend Payout Ratio on the stock prices of manufacturing companies listed on the IDX during the period 2020-2022. The sample selection was conducted using the purposive sampling method, resulting in a total of 101 samples. Data analysis was conducted using normality tests, multiple linear regression analysis, and classical assumption tests processed with SPSS software. The research results show that ROE has a positive and significant effect on stock prices, which means that an increase in ROE affects an increase in stock prices. EVA was also found to have a positive and significant impact on stock prices, indicating that companies capable of creating economic value added tend to have higher stock prices. On the contrary, DPR shows a negative and significant influence on stock prices, indicating that high dividend payments might be perceived negatively by investors.
PENGARUH PENGETAHUAN, RISK-RETURN, DAN BANDWAGON EFFECT MEMPENGARUHI MINAT INVESTASI CRYPTOCURRENCY PADA MAHASISWA Zinedine, Zenedinand; Herwiyanti, Eliada
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 1 (2025): 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.v22i1.6680

Abstract

This research examined the influence of knowledge, risk-return, and bandwagon effect on accounting students' cryptocurrency investment interest. The population in this study were active accounting students at Jenderal Soedirman University. The sampling method was purposive sampling. From 277 samples that met the criteria. 122 questionnaires can be used in the next research stage. The results of the study show that investment interest by Generation Z represented by accounting students who have taken financial technology courses is influenced by knowledge, risk-return, and the bandwagon effect. This finding provides evidence that learning about cryptocurrencies makes the younger generation not only have sufficient knowledge but also understand the risk-return of crypto investment instruments which are generally considered to be very uncertain in their performance. Likewise, the bandwagon effect is indeed a common thing among Generation Z to be interested in cryptocurrencies. Although the research results cannot be generalized, it can be concluded that generation Z who have received education about cryptocurrencies already understand the risks behind their investment choices.

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