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Bilancia : Jurnal Ilmiah Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Pelita Indonesia
ISSN : 25495704     EISSN : 26855607     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Bilancia : Jurnal Ilmiah Akuntansi (p-ISSN: 2549-5704 ; e-ISSN: 2685-5607) yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) Pelita Indonesia Pekanbaru mempublikasikan artikel - artikel di bidang Akuntansi serta penelitian – penelitian lain yang terkait seperti akuntansi, perpajakan, akuntansi syariah, akuntansi keuangan, akuntansi manajemen, dan audit. Redaksi menerima artikel ilmiah dalam bentuk hasil penelitian, kajian analisis, aplikasi teori, dan studi kepustakaan tentang masalah-masalah akuntansi. Jurnal ini diterbitkan secara berkala setiap tiga bulan sekali (empat kali dalam setahun), yaitu pada bulan Maret, Juni, September, dan Desember.
Arjuna Subject : -
Articles 385 Documents
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PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN ANTIKORUPSI PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Burhanuddin; Ramma Nadia Putri
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 1 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i1.5803

Abstract

This study aims to examine and analyze the influence of the board of commissioners, concentrated ownership, company characteristics, and audit quality on energy sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The population of this study was 91 energy sector companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 71 companies meeting the research criteria. Data analysis used multiple linear regression analysis. The results indicate that the board of commissioner variables have no significant effect on anti-corruption disclosure. Concentrated ownership, company characteristics and audit quality variables do influence anti-corruption disclosure. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh variabel dewan komisaris, kepemilikan terkonsentrasi, karakteristik perusahaan dan kualitas audit pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Populasi pada penelitian ini sebanyak 91 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia. Sampel penelitian dipilih menggunakan teknik purposive sampling sehingga diperoleh 71 perusahaan yang memenuhi kriteria penelitian. Analisis data menggunakan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa dewan komisaris tidak berpengaruh signifikan terhadap pengungkapan antikorupsi. Sebaliknya, kepemilikan terkonsentrasi, karakteristik perusahaan, dan kualitas audit menunjukkan pengaruh signifikan terhadap pengungkapan antikorupsi.
DOES LOAN RESTRUCTURING POLICY AFFECT CREDIT RISK? THE CASE OF INDONESIAN BANKING FIRMS Feni Ananda; Risky Budianto
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 1 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i1.5807

Abstract

One of the risks faced by banks when carrying out the intermediation function is credit risk, which arises due to debtors who fail to fulfill their obligations. To mitigate the impact of this increased risk, banks and regulators implement loan restructuring policies. This study was conducted to examine the effect of loan restructuring policies on credit risk as measured by the Non-Performing Loan ratio. The population used is banking companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024 with a sample of 200. Panel data regression analysis was carried out using the Generalized Least Squares (GLS) model and utilizing the EViews 13 software. The study's results demonstrate a positive correlation between the loan restructuring policy and an increase in credit risk. In addition, LDR and BOPO as control variables could increase the credit risk, while the bank size indicator which is total assets could help to reduce the credit risk. This result indicates that although restructuring is intended to ease the burden on debtors and reduce non-performing loans, its implementation can create a moral hazard thereby increasing credit risk. Salah satu risiko yang dihadapi perbankan ketika menjalankan fungsi intermediasi adalah risiko kredit, dimana timbul akibat debitur yang gagal dalam memenuhi kewajibannya. Untuk memitigasi dampak peningkatan risiko ini, bank dan regulator menerapkan kebijakan restrukturisasi pinjaman. Penelitian ini dilakukan untuk menguji pengaruh kebijakan restrukturisasi pinjaman terhadap risiko kredit yang diukur dengan rasio Non-Performing Loan. Populasi yang digunakan merupakan perusahaan perbankan yang terdaftar di Indonesia Stock Exchange (IDX) tahun 2020-2024 dengan jumlah sampel sebanyak 200. Analisis regresi data panel dilakukan dengan model Generalized Least Squares (GLS) dan memanfaatkan software EViews 13. Hasil penelitian mendemonstrasikan adanya korelasi positif antara kebijakan restrukturisasi kredit dan peningkatan risiko kredit. Disisi lain, LDR dan BOPO yang bertindak sebagai variabel kontrol dapat meningkatkan risiko kredit, sementara indikator ukuran bank yakni total aset membantu menurunkan risiko kredit. Hasil ini menandakan bahwa meskipun restrukturisasi dimaksudkan untuk meringankan beban debitur dan menekan kredit bermasalah, implementasinya dapat menimbulkan moral hazard sehingga meningkatkan risiko kredit.  
OPTIMIZATION OF LQ45 INDEX STOCK PORTFOLIO ON THE INDONESIA STOCK EXCHANGE USING SINGLE INDEX MODEL Wily Andresen; Teddy Chandra; Evelyn Wijaya; Yusnita Octafilia Th. A. Y. I; Mimelientesa Irman
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 1 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i1.5823

Abstract

This research aims to identify and analyze the optimization of the LQ45 Index stock portfolio on the Indonesia Stock Exchange using the Single Index Model for the period 2013-2023. The population in this study consists of the 45 companies listed in the LQ45 Index. The sample was selected using purposive sampling, resulting in 34 companies. The research began by collecting closing stock price data from January 1, 2013, to December 31, 2024, to determine the optimal portfolio. The analysis technique used is quantitative descriptive analysis through the Single Index Model approach. The results of this study indicate that the performance of the Single Index and Markowitz methods in forming optimal portfolio results in the same portfolio return. However, there is a difference in the variance and standard deviation values, with the Single Index method showing higher values compared to the Markowitz method. Furthermore, 31 out of the 34 sample stocks were included in the optimal portfolio, namely HRUM, BRPT, EMTK, TOWR, MEDC, AMRT, AKRA, INKP, ITMG, BBCA, ANTM, PTBA, ESSA, ADRO, BBNI, MAPI, ACES, CPIN, BMRI, KLBF, BBRI, GGRM, UNVR, BBTN, ICBP, EXCL, INCO, PGAS, INDF, UNTR, and TLKM. Based on the optimal portfolio, the expected return is 3.282%, with a risk of 0.267% from the investment in this portfolio. Penelitian ini bertujuan untuk mengetahui dan menganalisis Optimalisasi Portofolio saham Indeks LQ45 di Bursa Efek Indonesia Menggunakan Single Index Model Pada Year 2013-2023. Populasi dalam penelitian ini adalah Perusahan yang terdaftar pada Indeks Saham LQ45 sebanyak 45 perusahaan. Pemilihan sampel data dilakukan secara purposive sampling di dapat sebanyak 34 perusahaan. Yang telah di kumpulkan dimulai dengan mengumpulkan data harga saham penutupan periode 1 Januari 2013 – 31 Desember 2024 sampai mendapatkan portofolio optimal. Teknik analisis yang digunakan adalah analisis deskriptif kuantitatif dengan tahapan Single Index Model. Hasil Penelitian ini menunjukkan terlihat antara kinerja metode Single Indeks dan Markowitz dalam membentuk portofolio optimal menghasilkan return portofolio yang sama, hanya yang menunjukan perbedaan pada variance dan standar deviasi memiliki nilai yang berbeda antara metode tersebut, dengan nilai yang di tunjukan lebih tinggi pada metode Single Indeks dari pada metode Markowitz. Kemudian terdapat 31 saham dari 34 sampel penelitian yang termasuk portofolio optimal yaitu HRUM, BRPT, EMTK, TOWR, MEDC, AMRT, AKRA, INKP, ITMG, BBCA, ANTM, PTBA, ESSA, ADRO, BBNI, MAPI, ACES, CPIN, BMRI, KLBF, BBRI, GGRM, UNVR, BBTN, ICBP, EXCL, INCO, PGAS, INDF, UNTR, dan TLKM. Berdasarkan portofolio optimal yang terbentuk maka return ekspektasinya adalah sebesar 3.282%. Dan risiko yang harus dihadapi dari hasil investasi pada portofolio tersebut adalah sebesar 0.267%.
PERAN MODERASI KUALITAS PELAPORAN PADA KINERJA KEUANGAN DAN KEBIJAKAN ANTI KORUPSI TERHADAP NILAI PERUSAHAAN Stevanus Antoni.R; Marice Br Hutahuruk; Nicholas Renaldo
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 1 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i1.5834

Abstract

The main problem underlying this study is the gap between positive financial performance and the inconsistent increase in firm value, as well as the lack of transparency in anti-corruption policies within the energy sector, which is highly strategic and vulnerable to fraud practices. This study aims to analyze the effect of financial performance and anti-corruption policies on firm value, while examining the moderating role of reporting quality in energy companies listed on the Indonesia Stock Exchange during the 2023–2024 period. The research method uses a quantitative approach with a population of 90 energy companies. A sample of 39 companies was selected using purposive sampling, resulting in a total of 117 observations. Data were analyzed using Moderated Regression Analysis (MRA). The findings reveal that financial performance has a significant positive effect on firm value, whereas anti-corruption policies show no direct effect. Furthermore, reporting quality does not strengthen the relationship between financial performance and firm value but is able to enhance the influence of anti-corruption policies on firm value. The implication of this study highlights the importance of improving financial performance with an emphasis on efficiency and sustainability, ensuring measurable and verifiable implementation of anti-corruption policies, and enhancing the quality of both financial and non-financial reporting to foster investor trust and strengthen corporate governance in the energy sector. Permasalahan yang melatarbelakangi penelitian ini adalah adanya kesenjangan antara kinerja keuangan dengan nilai perusahaan yang tidak selalu meningkat, serta rendahnya transparansi kebijakan anti korupsi di sektor energi yang strategis dan rentan terhadap praktik fraud. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan dan kebijakan anti korupsi terhadap nilai perusahaan, serta menguji peran kualitas pelaporan sebagai variabel moderasi pada perusahaan energi yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Metode penelitian menggunakan pendekatan kuantitatif dengan populasi sebanyak 90 perusahaan energi, kemudian diperoleh 39 perusahaan sampel melalui teknik purposive sampling dengan total sampel sebanyak 117 data. Data dianalisis menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa kinerja keuangan berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan kebijakan anti korupsi tidak berpengaruh. Kualitas pelaporan tidak mampu memperkuat pengaruh kinerja keuangan terhadap nilai perusahaan, namun terbukti memperkuat hubungan kebijakan anti korupsi dengan nilai perusahaan. Implikasi penelitian ini menegaskan pentingnya peningkatan kinerja keuangan yang berorientasi pada efisiensi dan keberlanjutan, implementasi kebijakan anti korupsi yang terukur dan dapat diverifikasi, serta perbaikan kualitas pelaporan keuangan dan non-keuangan guna meningkatkan kepercayaan investor serta memperkuat tata kelola perusahaan di sektor energi.
ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT UKUR KINERJA PERUSAHAAN PT INDAH KIAT (PULP & PAPER) Nur Fitriana; Windi Julianti; Dimas Darma Putra; Mega Sari Indah Yani
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 1 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i1.5836

Abstract

This research aims to test financial report analysis as a tool for measuring the financial performance of PT Indah Kiat (Pulp & Paper). Financial report analysis is used to assess the condition and development of company performance through a financial ratio approach and trend analysis. The research method used is a quantitative descriptive method with secondary data in the form of the annual financial report of PT Indah Kiat (Pulp & Paper) for the 2017–2019 period. Data analysis techniques include analysis of liquidity ratios, solvency, profitability, as well as trend analysis to see trends in changes in a company's financial performance from year to year. The research results show that in terms of liquidity, the company is in liquid condition with a current ratio value above 100%, although there are indications that the utilization of current assets is less than optimal. In terms of solvency, the company's capital structure showed improvement, marked by a decrease in the ratio of debt to assets and equity. However, in terms of profitability, the company's performance experienced fluctuations and tended to decline in 2019, which was reflected in the decline in Return on Investment (ROI). Trend analysis shows an increase in assets and equity, but a decrease in net profit due to an increase in cost of goods sold and a decrease in sales. Overall, the research results show that although PT Indah Kiat (Pulp & Paper) has relatively good liquidity and solvency, the company's profitability performance still needs to be improved in order to be able to provide an optimal level of return for investors. Penelitian ini bertujuan untuk menguji analisis laporan keuangan sebagai alat ukur kinerja keuangan PT Indah Kiat (Pulp & Paper). Analisis laporan keuangan digunakan untuk menilai kondisi dan perkembangan kinerja perusahaan melalui pendekatan rasio keuangan dan analisis tren. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif dengan data sekunder berupa laporan keuangan tahunan PT Indah Kiat (Pulp & Paper) periode 2017–2019. Teknik analisis data meliputi analisis rasio likuiditas, solvabilitas, profitabilitas, serta analisis tren untuk melihat kecenderungan perubahan kinerja keuangan perusahaan dari tahun ke tahun. Hasil penelitian menunjukkan bahwa dari sisi likuiditas, perusahaan berada dalam kondisi likuid dengan nilai current ratio di atas 100%, meskipun terdapat indikasi kurang optimalnya pemanfaatan aktiva lancar. Dari sisi solvabilitas, struktur permodalan perusahaan menunjukkan perbaikan yang ditandai dengan penurunan rasio utang terhadap aset dan ekuitas. Namun demikian, dari sisi profitabilitas, kinerja perusahaan mengalami fluktuasi dan cenderung menurun pada tahun 2019, yang tercermin dari penurunan Return on Investment (ROI). Analisis tren menunjukkan adanya peningkatan aset dan ekuitas, tetapi penurunan laba bersih akibat meningkatnya beban pokok penjualan dan menurunnya penjualan. Secara keseluruhan, hasil penelitian menunjukkan bahwa meskipun PT Indah Kiat (Pulp & Paper) memiliki likuiditas dan solvabilitas yang relatif baik, kinerja profitabilitas perusahaan masih perlu ditingkatkan agar mampu memberikan tingkat pengembalian yang optimal bagi investor.
ANALYZING PSYCHOSOCIAL FACTORS AND GENDER EQUALITY INFLUENCING AUDIT QUALITY THREATENING BEHAVIOUR Sandy Moya; Dian Saputra
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5874

Abstract

This study aims to analyze the influence of Deindividuation, Social Identity, and Gender Equality on Audit Quality-Threatening Behavior, with Professionalism as a moderator variable. This study employs a quantitative approach using primary data collected via a questionnaire distributed to 102 auditors as respondents. The data were analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The results indicate that Deindividuation has a positive and significant effect on Audit Quality-Threatening Behavior, while Social Identity and Gender Equality have a negative and significant effect on Audit Quality-Threatening Behavior. Additionally, Professionalism has a negative and significant moderating effect on the relationship between Deindividuation and Audit Quality-Threatening Behavior. This study is limited by its scope and sample size, so further research needs to be expanded. These findings help auditors control Deindividuation to minimize Audit Quality Threatening Behavior. This study presents new evidence regarding the influence of these three variables as well as the moderating role of Professionalism on audit behavior.
PERAN DAN IMPLIKASI PENGANGGARAN MODAL DALAM PENGAMBILAN KEPUTUSAN INVESTASI LINTAS NEGARA Stevi Natasia Chandritike; Jessica Laurenza Manik; Diendha Annisa Nur Attaullah; Niar Azriya
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5905

Abstract

The role of capital budgeting in investment decision-making across countries has become increasingly critical as firms operate within diverse economic, institutional, and regulatory environments. Techniques such as Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period are used to support rational, value-maximizing decisions; however, their application varies significantly across countries due to differences in financial development, governance, and managerial capability. This study examines how capital budgeting practices influence investment decision-making and identifies key factors shaping their implementation using a Systematic Literature Review (SLR) of 34 peer-reviewed articles published between 2021-2026. The findings reveal substantial variation in the adoption and sophistication of techniques, with firms in developed countries applying more advanced, risk-adjusted methods, while those in developing countries rely on simpler approaches due to resource and knowledge constraints. Behavioral factors, such as managerial overconfidence and risk perception, also influence decisions and may lead to suboptimal outcomes. Institutional quality, corporate governance, and financial literacy further determine effectiveness. This study concludes that while capital budgeting plays a crucial role, its effectiveness is highly context-dependent and shaped by both technical and behavioral factors.
EFISIENSI INVESTASI PADA PERUSAHAAN CONSUMER NON-CYCLICALS: DAMPAK CARBON CREDIT, KETIDAKPASTIAN LINGKUNGAN DAN KINERJA PERUSAHAAN Anne Monika Fristy; Vika Miftahul Jannah; Ayuthia Ramadhani Herman; Stevanus Antoni.R
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5927

Abstract

This study aims to analyze the effect of carbon credit offset, environmental uncertainty, and firm performance on investment efficiency, while considering control variables such as firm size, leverage, firm age, and cash holdings. The research employed a quantitative method using data from 25 consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Multiple linear regression analysis was applied with the aid of SPSS, along with a normality test to ensure model validity. The results reveal that the three main variables significantly influence investment efficiency, both in models with and without control variables. However, the explanatory power of the model improved when control variables were included, highlighting that internal corporate factors reinforce the effects of external variables. These findings indicate that companies should not only focus on environmental policies and financial performance but also pay close attention to internal conditions in maintaining investment efficiency.
ANALISIS PENGARUH PENDAPATAN ASLI DAERAH, TRANSFER PEMERINTAH PUSAT, DAN SiLPA TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI KALIMANTAN BARAT Inayah Alainin; Rahma Maulidia; Rusliyawati
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5943

Abstract

The objective of this study is to analyze the impact of Local Own-Source Revenue (PAD), Central Government Transfers, and Unspent Budget Surplus (SiLPA) on the financial performance of the West Kalimantan Provincial Government for the years 2021–2025. This study employs a quantitative approach and utilizes secondary data obtained from the Budget Implementation Report (LRA) sourced from the Directorate General of Fiscal Balance (DJPK). Panel data from 14 regencies and cities were analyzed using the Fixed Effects Model (FEM) with EViews 14. The results indicate that local revenue (PAD) has a negative and significant impact on local government financial performance, while central government transfers have a positive and significant impact. SiLPA has a positive but insignificant impact. This study concludes that effective management of local revenue, optimization of central government transfer funds, and improved financial management quality are key factors for local government financial performance.
PENGARUH EXPERTISE KOMITE AUDIT DAN FRAUDULENT FINANCIAL STATEMENT TERHADAP AUDIT REPORT TIMELINESS DENGAN DIVERSITAS GENDER SEBAGAI VARIABEL MODERASI Shinta Fitriani; Dian Saputra
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5949

Abstract

This study aims to examine the influence of audit committee expertise and fraudulent financial statements on audit report timeliness, with gender diversity acting as a moderator, in property and real estate companies listed on the Indonesia Stock Exchange for the period 2023–2024. This study employs a quantitative approach using purposive sampling, resulting in 142 observations. Data analysis was conducted using multiple linear regression with a Moderated Regression Analysis (MRA) approach. The results indicate that audit committee expertise has a positive and significant effect on audit report timeliness, whilst fraudulent financial statements do not show a significant effect. Furthermore, gender diversity was found to weaken the effect of audit committee expertise on audit report timeliness, but did not play a role in moderating the relationship between fraudulent financial statements and audit report timeliness. These findings indicate that audit committee expertise is a key factor in improving the timeliness of audit reporting, whilst the effectiveness of gender diversity depends on the context of the relationships between the variables tested.

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