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INDONESIA
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan
Published by Universitas Ibn Khaldun Bogor
ISSN : 18582214     EISSN : 26547880     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal NERACA KEUANGAN atau NERACA adalah jurnal ilmiah yang menitikberatkan pada pengembangan ilmu akuntansi pada umumnya, sesuai namanya jurnal ini dimaksudkan untuk dapat memberikan inovasi pada perkembangan teknologi dan ilmu akuntansi dengan memberikan informasi informasi praktis hasil pemikiran dan penelitian para pakar akuntansi.
Arjuna Subject : -
Articles 110 Documents
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Pengaruh Kualitas Laporan Keuangan, Debt Maturity, dan Kinerja Profitabilitas Terhadap Efisiensi Investasi Marsya, Monica; Dewi, Rosiyana
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.6916

Abstract

This study aims to prove that the quality of financial statements, debt maturity, and profitability performance can affect investment efficiency. Quality financial reports and good financial performance can maintain the company's financial stability so as to increase the level of investment efficiency. This study tested the multiple regression model, using the SPSS tool. The population in this study are manufacturing companies listed on the 2018-2020 BEI which were selected by purposive sampling so that the total sample was 104 data. The results of this study prove that debt maturity and profitability performance have a positive effect on investment efficiency, but the quality of financial reports does not affect investment efficiency and debt maturity does not moderate the effect of financial statement quality on investment efficiency. The results of this study have implications for both theory and practice, for companies and the government should strive to improve the quality and performance of financial reports to increase investor confidence.
Analisis Rekonsiliasi Fiskal Laporan Keuangan Komersial Untuk Menentukan PPh Terutang PT. Mata Indah Nusantara Dali, Rahmat Mulyana; Hanafi, Muhammad
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.6995

Abstract

The purpose of the study is to determine the cause of the difference between the commercial financial statements that are done through the taxpayer on the fiscal financial statements in accordance with general provisions and taxation procedures. And to determine how the process of preparing the fiscal reconciliation is carried out at PT Mata Indah Nusantara in the 2020 fiscal year. The method determined through the research is a comparative descriptive method, which is a method that illustrates the commercial budget to be analyzed, and comparative, namely comparing the commercial budget prepared by the taxpayer, with the fiscal budget that has been calculated by the author.The results of the study indicate that there is a difference between the commercial financial statements and fiscal, namely differences in the basis of taxpayer recognition, negative tax adjustments including negative correction costs, namely CSR costs and depreciation costs. The implication of this research is that corporate entities need to carry out fiscal reconciliation, because there are differences in cost recognition between fiscal regulations and accounting standards that apply in Indonesia.
Analisis Pendapatan dan Belanja Menggunakan Aspek Value for Money Gunawan, Barbara; Putriantoro, Alifia
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.5464

Abstract

This study aims to analyze the performance of the realization of the revenue and expenditure budget of the Tourism Office of Sleman Regency by taking into account the level of economy, efficiency, and effectiveness of the allocation of funds to assess the budget. The object of this research is the Tourism Office of Sleman Regency which is located at Jl. KRT. Pringgodiningrat, Tridadi, Sleman, Yogyakarta with the main data source being the 2019 Budget Realization Report. This study uses a quantitative descriptive method with primary and secondary data types. This type of primary data was obtained through an interview process with the Finance, Planning and Evaluation Section of the Tourism Office of Sleman Regency. While secondary data comes from information that has been uploaded on the official website of the Sleman Regency Tourism Office. Data analysis uses Value For Money indicators, namely to determine the level of economy, efficiency, and effectiveness. The results of the calculation analysis for each level indicate that the revenue budget is included in the effective criteria. Meanwhile, the expenditure budget shows that it is quite economical and overall the Budget Realization Report shows very efficient results. The implication of this research is that in the future the Tourism Office of Sleman Regency will pay more attention to market prices and strategic plans in preparing the budget so that the difference between spending and income is not too large and detailing the elements of the two categories.
Faktor Determinan Independensi Komisaris, Komite Audit, Struktur Kepemilikan, dan Islamic Social Reporting pada Nilai Perusahaan Jakarta Islamic Index (JII) Yunistiawati, Friska; Badina, Tenny; Rosiana, Rita
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.6605

Abstract

This study aims to analyze the effect of the variables of the audit committee, independent board of commissioners, institutional ownership, managerial ownership, Islamic Social Reporting, and company financial performance in influencing firm value. The sample of this study is a company listed on the Jakarta Islamic Index (JII) for the period 2016 to 2020 using the multiple analysis method. This study provides results that independent commissioners, managerial ownership, and Islamic social reporting have a positive effect on firm value. Meanwhile, the audit committee, institutional ownership, and the company's financial performance as proxied by ROA do not have a significant effect on firm value. This study has the implication that firms listed in the Jakarta Islamic Index (JII) are obliged to disclose sharia social responsibility towards the environment and society.
Analisis Faktor-Faktor Yang Berpengaruh Pada Keterlambatan Penyampaian Hasil Audit Ardianingsih, Arum; Langelo, Juandy Seiver
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.6934

Abstract

Audited financial reports must be published by companies registered and traded on the stock exchange market on the Indonesia Stock Exchange. The length of time the audit of financial statements is carried out by the auditor sometimes makes the audited financial statements late for publication or commonly called audit delay. This study aims to provide empirical evidence regarding the effect of profitability, auditor gender, IFRS convergence and reputation KAP on audit delay. The research was conducted on banking sub-sector listed on the Indonesia Stock Exchange 2016-2017 period. The research method used a quantitative approach. The source of this research used secondary data sourced from the annual report of various sector companies in the banking sub-sector listed on the Indonesia Stock Exchange. The research data was taken using purposive sampling. The analysis technique is done by classical assumption test, multiple linear regression. The results of the study found that Auditor gender hasn`t significant negative effect on audit delay. IFRS convergence hasn`t significant negative effect on audit delay. Reputation KAP has a significant negative effect on audit delay. The implication of the research results is that companies going public and listed on the IDX can appoint a KAP with a good reputation and it is recommended that the implementation of IFRS convergence is carried out earlier.
Pengaruh Audit Tenure, Rotasi Audit, dan Spesialisasi Auditor Terhadap Kualitas Audit Pada BUMN Go-Public Oktavia, Dzuhrini; Challen, Auliffi Ermian
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.6920

Abstract

This study was conducted to examine the effect of audit tenure, audit rotation, and auditor specialization on audit quality. Where the study of audit quality is useful for users of financial statements and auditors in particular, as well as to add empirical evidence related to several factors that affect audit quality. The measurement of audit quality used in this study uses the discretionary accrual model of Kasznik (1999). This research is different from previous research, where this research was conducted in a Go-Public BUMN company listed on the Indonesia Stock Exchange. Samples were taken from the period 2016-2020 with a purposive sampling method. The research method used is a quantitative method, using secondary data from Go Public BUMN Companies listed on the Indonesia Stock Exchange. The results of the regression analysis show that audit tenure and audit rotation have no effect on audit quality. Meanwhile, auditor specialization has a positive effect on audit quality.
Pengaruh Struktur Modal Dan Intensitas Teknologi Terhadap Profitabilitas Perusahaan Cahyana, Agus; Azis, Azolla Degita; Lisnawati, Lilis
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.6992

Abstract

AbstractThis study was conducted to examine the effect of capital structure and technology intensity on the profitability of Food And Beverage manufacturing companies listed on the Indonesia Stock Exchange with the research year 2014 to 2019. There are 13 samples of companies, the steps used to analyze the data in this study are: 1 ) Calculating the value of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Capital intensity Ratio (CIR), Net Profit Margin (NPM). 2) Financial report data obtained from the Indonesia Stock Exchange. This research method uses the Purposive Sampling Analysis method, the analysis used is multiple linear regression analysis using Eviews Software as software assistance for statistical data processing.The results of this study indicate that the capital structure has a negative effect on profitability as measured by using the Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER). This is because the higher the debt level, the lower the company's profitability. In addition, there is a positive influence between the Capital Intensity Ratio (CIR) on profitability which shows that the amount of technology intensity has an effect on increasing profitability.AbstrakPenelitian ini dilakukan untuk menguji pengaruh struktur modal dan intensitas teknologi terhadap profitabilitas perusahaan manufaktur Food And Beverage yang terdaftar di Bursa Efek Indonesia dengan tahun penelitian 2014 sampai 2019. Terdapat 13 sampel perusahaan, langkah- langkah yang digunakan untuk menganalisis data dalam penelitian ini adalah: 1) Menghitung nilai Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Capital intensity Ratio (CIR), Net Profit Margin (NPM). 2) Data laporan keuangan yang didapatkan dari Bursa Efek Indonesia. Metode penelitian ini menggunakan metode Purposive Sampling Analisis, analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan Software Eviews sebagai Software bantuan untuk pengolahan data statistik.Hasil dari penelitian ini menyatakan bahwa struktur modal berpengaruh negatif terhadap profitabilitas yang diukur dengan menggunakan Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER). Hal ini dikarenakan semakin tinggi tingkat utang maka dapat menurunkan profitabilitas perusahaan. Selain itu, terdapat pengaruh positif antara Capital Intensity Ratio (CIR) terhadap profitabilitas yang menunjukan bahwa besarnya intensitas teknologi berpengaruh terhadap peningkatan profitabilitas.
Pengaruh Kualitas Audit, Komite Audit, Kepemilikan Institusional, Ukuran Perusahaan, dan Leverage Terhadap Manajemen Laba Riani, Desmy; Rumiasih, NA.; Sundarta, M. Imam; Lili, Muhamad
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.7117

Abstract

AbstractThis study aimed in determining the effect of audit quality, audit committee, institutional ownership, company size, and leverage on earnings management in banking companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. This study used secondary data in the form of annual financial statements of banking companies for the period 2015-2019. Was used in this study sampling technique used in the study was purposive sampling and the number of samples used were 35 banking companies with a research period of 5 years. Analysis of the date in the study were using multiple linear regression analysis using SPSS25 and Eviews6 software. The results showed that the audit quality variable and the audit committee variable had no significant effect on earnings management. Furthermore, the institutional ownership and leverage had a significant positive effect on earnings management. Meanwhile, the firm size variable had a significant negative effect on earnings management. Simultaneous research resulted the consisting of audit quality, audit committee, institutional ownership, company size and leverage had a significant positive effect on earnings management.
Dampak Covid-19 Terhadap Tingkat Penjualan Pada Industri Barang Konsumsi Yang Terdaftar Di Bei Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu; Agustin, Desi; Asvariwangi, Verni
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.7115

Abstract

The purpose of this study are to analyze the impact of Covid-19 on the level of sales in the consumer goods industry listed on the IDX in 2019-2020  and to analyze the level of company's sales before and after Covid-19 in the consumer goods industry listed on the IDX in 2019-2020. The research method used is quantitative research with purposive sampling technique. This study uses a sample of consumer goods industry companies in the food and beverage sub-sector that have published financial statements of 2019-2020 in the Indonesia Stock Exchange (IDX). This research uses simple linear regression method, Coefficient of Determination, Pearson Product Moment Correlation and Paired Sample T-Test with SPSS 25. The results of this study indicate that (a) Covid-19 affects the level of sales in the consumer goods industry listed on the IDX in 2019-2020 (b) There are differences in the level of sales before and after Covid-19 in the consumer goods industry listed on the IDX in 2019-2020.. 
Analisis Rasio Keuangan Untuk Memprediksi Kondisi Financial Distress (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar Di BEI Tahun 2018-2020) Zulma, Gandy Wahyu Maulana; Wahyudi, Ilham; Sutyowati, Sutyowati
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.7090

Abstract

This study aims to compare which financial distress analysis model is the best and provide evidence of whether financial ratios have an effect on predicting financial distress conditions in companies. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sampling method used is purposive sampling. The sample used in this study was 35 companies with an observation period of 3 years with sampling criteria. The type of data used is secondary data. The analytical method used in this research is logistic regression analysis with statistical techniques and descriptive analysis. The results of this study indicate that (1) Return On Equity (ROE) has a significant effect in predicting financial distress conditions; (2) Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Current Liabilities to Total Asset Ratio (CLAR), and Return On Assets (ROA) have no significant effect in predicting financial distress. ; (3) Grover Method is the most significant method to be used in predicting financial distress conditions in property and real estate companies listed on the Indonesia Stock Exchange in 2018-2020.

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