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INDONESIA
Balance Vocation Accounting Journal
Published by Universitas Muhammadiyah Tangerang
ISSN : -     EISSN : 25801974     DOI : http://dx.doi.org/10.31000/bvaj
Core Subject : Economy,
Economics, Econometrics & Finance
Merupakan Hasil penelitian di bidang ilmu : Akuntansi : Akuntansi Syariah, Akuntansi Perbankan, Akuntansi Keuangan Keuangan Perpajakan : Pajak International
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 124 Documents
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The Influence of Profitability, Leverage, Firm Size, and Sales Growth on Tax Management Melia Ivana; Vianty Adella
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/7hsahh15

Abstract

This study aims to analyze the effect of profitability, leverage, firm size, and sales growth on tax management in healthcare sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. This study employs a quantitative approach using a purposive sampling method and secondary data obtained from annual reports and financial statements, resulting in 53 observations after the elimination of outlier data. The data were analyzed using multiple linear regression with SPSS version 26. The results indicate that profitability and sales growth have a positive effect on tax management, while leverage has a negative effect on tax management. Meanwhile, firm size has no significant effect on tax management. The findings are expected to contribute to taxation research by providing additional evidence on tax management determinants and assisting companies in optimizing their tax planning strategies.  
Linking Environmental Performance, Disclosure, and ISO 14001 to Firm Financial Success Dede Sunaryo
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/vqxxae77

Abstract

This study aims to analyze the influence of environmental performance, environmental disclosure, and ISO 14001 certification on corporate financial performance. Sustainability and environmental responsibility have become critical factors in modern business strategies, yet the relationship between environmental initiatives and financial outcomes remains debated in academic literature. Environmental performance is measured using PROPER, disclosure through the GRI index, and ISO 14001 with a dummy variable for certified firms, while financial performance is assessed using accounting indicators (ROA, ROE). The findings reveal that: (1) environmental performance has a significant positive effect on financial performance, with stronger impacts on market-based indicators than accounting measures; (2) environmental disclosure positively influences financial performance, particularly in highly visible firms; (3) ISO 14001 certification contributes positively to long-term financial performance despite short-term implementation costs; and (4) synergistic effects emerge when all three environmental variables are applied simultaneously. The novelty of this research lies in integrating three key environmental dimensions performance, disclosure, and certification within a single framework to evaluate their combined and interactive effects on financial outcomes. This study contributes to the literature by providing empirical evidence from the Indonesian context, highlighting how sustainability initiatives not only enhance legitimacy but also strengthen market trust and long-term corporate value.
Liquidity and Capital Adequacy Impact on Profitability in Indonesian Conventional Banks Dede Puspa Pujia; Dadang Abdullah; Pipih Juslisha; Shopie Febrianti; Lisa Iskia; Sherina Septiana; Syifa Nur Febriandini
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/fdtf1384

Abstract

Profitability remains a central indicator of banking performance, reflecting the ability of institutions to sustain growth and resilience in competitive markets. In the Indonesian context, conventional banks face increasing pressure to balance liquidity and capital adequacy in order to optimize returns while maintaining financial stability. This study aims to analyze the influence of liquidity, measured by Loan to Deposit Ratio (LDR), and capital adequacy, measured by Capital Adequacy Ratio (CAR), on profitability (ROA) among conventional banking sub-sector companies listed on the Indonesia Stock Exchange. Employing a quantitative approach, the research uses purposive sampling with secondary data and applies multiple linear regression analysis to examine 30 firm-year observations. The findings reveal that liquidity does not exert a significant effect on profitability, whereas capital adequacy demonstrates a positive and significant impact. Simultaneously, both variables contribute to explaining variations in profitability, underscoring the importance of capital strength in enhancing bank performance. The novelty of this study lies in its empirical evidence from Indonesian conventional banks, highlighting CAR as a critical determinant of profitability. The results provide practical insights for regulators and bank management in designing strategies that prioritize capital adequacy as a driver of sustainable profitability.
The Effect of Good Corporate Governance and Earnings Management on Audit Report Lag Anike Putri; Muhamad Fadli Nur Insan; Elok Faiqoh Himmah; Johannes Kristian Siregar
Balance Vocation Accounting Journal Vol. 9 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i2.15246

Abstract

Timely submission of financial statements is essential for companies listed on the Indonesia Stock Exchange (IDX) to maintain transparency and investor confidence. However, recent developments show an increasing number of firms delaying their financial reporting, creating urgency to examine the factors that contribute to audit report lag. This issue is particularly relevant in the consumer cyclicals sector, which is highly sensitive to economic shifts and post-pandemic recovery challenges. This study aims to analyze the influence of good corporate governance and earnings management on audit report lag. The novelty of this research lies in its focus on the 2020–2024 period, which reflects the unique conditions of the post-pandemic business environment, as well as its sector-specific analysis of consumer cyclicals companies—an area that has received limited empirical attention. This study employs a descriptive quantitative approach using secondary data obtained from the annual reports of IDX-listed firms. Multiple regression analysis is used to test the hypotheses. The results show that good corporate governance has a partially negative effect on audit report lag, indicating its role in enhancing reporting timeliness. Meanwhile, earnings management exhibits no partial effect. These findings contribute to a deeper understanding of the determinants of reporting quality within a sector undergoing dynamic economic changes.

Page 13 of 13 | Total Record : 124

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