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Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya Kampus UPR Jalan: H. Timang Palangka Raya, Kalimantan Tengah
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INDONESIA
Balance : Media Informasi Akuntansi dan Keuangan
Published by Universitas Palangka Raya
ISSN : 20857349     EISSN : 28291581     DOI : 10.52300
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan Universitas Palangka Raya adalah jurnal ilmiah yang diterbitkan oleh Universitas Palangka Raya dan bertujuan untuk mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang akuntansi. Jurnal ini terbit 2 kali dalam setahun pada bulan Januari dan Juli.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 73 Documents
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PENGARUH KONDISI KEUANGAN PERUSAHAAN DAN OPINI AUDIT TERHADAP PERTUMBUHAN PERUSAHAAN (PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA) Jefri Ariyadi; Sri Lestari Hendrayati; Rini Oktavia
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 1 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.39 KB) | DOI: 10.52300/blnc.v13i1.8455

Abstract

This study aims to (1) To analyze the effect of a company's financial condition on company growth, (2) To analyze the effect of audit opinion on company growth and (3) To analyze the effect of company financial condition and audit opinion on company growth. The sample in this study was taken using a purposive sampling technique. A sample of 37 companies from a population of 39 companies in the consumer goods industry sector were listed on the Indonesia Stock Exchange in 2015-2018, so that the research data analyzed amounted to 148. The data analysis technique used was descriptive statistics, classical assumption test, multiple linear regression analysis. The results of the research show that financial condition and audit opinion influence the company's growth partially or simultaneously. Based on the results of this study, the suggestions given are as follows (1) for investors to invest in companies that receive unqualified opinion. In addition to this, it is also necessary to pay attention to the company's financial condition which will have an impact on the company's growth. (2) For future researchers to include other variables such as other financial ratios, size, quality of auditors and extend the year of observation
PENGARUH VALUE FOR MONEY TERHADAP KUALITAS PELAYANAN PUBLIK DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA WAJIB PAJAK DI KANTOR SAMSAT KOTA PALANGKA RAYA) Gregorius Sugeng Tri Nugroho; Yohanes Joni Pambelum; Ferry Christian
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 1 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.114 KB) | DOI: 10.52300/blnc.v13i1.8456

Abstract

This study aims to provide an empirical explanation of the effect of value for money on public service quality with transparency as a moderating variable. The research method used in this research is descriptive statistical analysis, data instrument testing (validity and reliability tests), hypothesis testing, and determination coefficient test. The total population of this study consisted of 138.939 active tax payer that registered at Palangka Raya City SAMSAT office using slovin method which settled by researcher gained 100 people as sample that represent population. The type of data used is primary data. The collected data were analyzed using IBM SPSS Statistics version 25. The results showed that the first hypothesis of value for money has an effect on public service quality accepted. The second hypothesis of transparency as a moderating variable strengthen the effect of value for money on public service quality unaccepted
Cover Balance Volume 13(1) Admin Balance
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 1 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1505.025 KB)

Abstract

PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018 Enricko Gustin Abel; Agus Satrya Wibowo; Leliana Maria Angela
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 2 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.354 KB) | DOI: 10.52300/blnc.v13i2.8483

Abstract

The purpose of this study is to determine the impact of profitability, leverage, institutional ownership, company size, and dividend policy on earnings management by measuring discretionary reserves. In agency theory, the problem of agency is caused by the opportunistic behavior of agents, that is, the behavior of corporate executives who maximize their own wealth as opposed to their principals. Managers are tempted to select and implement accounting methods that demonstrate quality of performance in order to receive bonuses from their clients. The method used by management is called profit management. This kind of research is empirical. Sampling technique with targeted sampling. Data collection techniques through documented methods. The survey is conducted by the Indonesia Stock Exchange. Sampling is a manufacturing company listed on the Indonesian Stock Exchange from 2013 to 2018. The data analysis technique used is bilinear regression analysis. Use discretionary provisioning data to measure profit management and return on investment (ROI) to measure profitability. Use Ratio (DPR). As a result, we found that the company's variable profitability, institutional ownership and size adversely affected profit management. Leverage variables and dividend policies are actively based on profit management
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA Nelly Anggraini; Christina Fransiska
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 2 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.671 KB) | DOI: 10.52300/blnc.v13i2.8484

Abstract

The objectives of this study are: (1) Analyzing profitability variables has a significant positive effect on the disclosure of Human Resource Accounting to Manufacturing companies listed on the Indonesia Stock Exchange; (2) Analyzing the Company Size variables has a significant positive effect on the disclosure of Human Resource Accounting to Manufacturing companies listed on the Indonesia Stock Exchange; (3) Analyzing the Company's Age variables has a significant negative effect on the disclosure of Human Resource Accounting to Manufacturing companies listed on the Indonesia Stock Exchange; (4) Analyzing the Variable Size of the Board of Commissioners has a significant positive effect on the disclosure of Human Resource Accounting to Manufacturing companies listed on the Indonesia Stock Exchange. This research uses quantitative. The results of this study are: (1) Variable profitability has a positive effect and does not affect the disclosure of Human Resource Accounting. (2) The company size variable and Variable size of the commissistic board has a positive and significant effect on the disclosure of Human Resource Accounting; (3) The company's age variable has a negative and insignificant effect on the disclosure of Human Resource Accounting
PENGARUH STRUKTUR AUDIT, PENGALAMAN, KESESUAIAN PERAN DAN INDEPENDENSI TERHADAP KINERJA AUDITOR INTERNAL PEMERINTAH DAERAH Geofanny Geofanny; Sri Yuni
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 2 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.543 KB) | DOI: 10.52300/blnc.v13i2.8485

Abstract

This study aims to determine of the effect of audit structure, experience, appropriateness of roles and independence on the performance of local government internal auditors (Empirical Studies at the Inspectorate of Central Kalimantan Province, Palangka Raya City and South Barito District) sample Kalimantan Province there were 54 respondents, Inspectorate of Palangka Raya City had 9 respondents and Inspectorate of Barito Selatan Regency had 10 respondents,number of auditors was 73 respondents.Data analysis used SPSS 25.This (1) the audit structure has no effect on the performance of local government internal auditors (2) Experience has no effect on the performance of audito (3) Suitability of roles has a positive effect on the performance of local government internal auditors.(3) Independence has a positive effect on the performance of local government internal auditors. (4) The results of the audit structure hypothesis testing, experience of role suitability and independence on the performance of the local government internal auditors simultaneously have a positive effect
PENGARUH PENGENDALIAN INTERN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA DINAS KOTA PALANGKA RAYA) Muhammad Gunawan; Yohanes Joni Pambelum; Rosel Rosel
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 2 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.17 KB) | DOI: 10.52300/blnc.v13i2.8487

Abstract

This study aims to provide an empirical explanation of the effect of internal control on the performance accountability of government agencies with leadership style as a moderating variable. The research method used in this research is descriptive statistical analysis, data instrument testing (validity and reliability tests), hypothesis testing, and determination coefficient test. The total population of this study consisted of 18 offices in the city of Palangka Raya using the census method, with the criteria set by the researcher, namely employees of the sub-planning, evaluation, reporting, and financial sections. at the Palangka Raya City Office, 60 people were sampled. The type of data used is primary data. The collected data were analyzed using IBM SPSS Statistics version 25. The results showed that the first hypothesis of internal control has an effect on the performance accountability of government agencies accepted. The second hypothesis of leadership style as a moderating variable strengthens the effect of internal control on the performance accountability of government agencies.
PENGARUH CARBON EMISSIONS DISCLOSURE TERHADAP EARNING QUALITY DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2018) Rangga Sugmaprathama; Rahmiati Rahmiati
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 2 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.593 KB) | DOI: 10.52300/blnc.v13i2.8488

Abstract

The purpose of this study was to determine the effect of Carbon Emissions Disclosure on Earning Quality with Institutional Ownership as a moderating variable. Study of manufacturing companies listed on the IDX 2016-2018. This research uses quantitative research using purposive sampling as data analysis. This study uses secondary data in the form of time series, namely the company's annual report data on the IDX as well as the company's carbon emission disclosures on the company website which includes CED, EQ and KI, 2016-2018. The number of manufacturing companies sampled in this study were 18 companies with the criteria that they were listed on the IDX, as well as providing annual reports for the 2016-2018 period, and providing disclosure of carbon emissions. The data that has been obtained are then analyzed using the Eviews application tool version 11. The results of this study indicate that Carbon Emissions Disclosure affects Earnig Quality. Suggestions for further research are to add other variables and replace them with intervening variables or use other proxies. Also expected to be able to choose other independent variables such as funding decisions, capital structure, debt policy and others
Cover Balance Volume 13 Nomor 2 Admin Balance
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 2 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1465.831 KB)

Abstract

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, KOMPETENSI APARATUR PEMERINTAH DAERAH DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris Pada Dinas Kota Palangka Raya) Raibbatol Advia; Agus Satrya Wibowo; M. Ichsan Diarsyad
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 1 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.818 KB) | DOI: 10.52300/blnc.v14i1.8552

Abstract

The effect of applying government accounting standards, competence human resources, and good governance on quality of regional financial reports (Empirical Study at the Palangka Raya City). Thesis, Department of Accounting, Faculty of Economics and Business. This study aims to provide an empirical explanation of applying government accounting standards, competence human resources, and good governance affect the quality of financial reports. The study had a population of 18 Palangka Raya City Offices. This study uses primary data in the form of a questionnaire with a purposive sampling method, which is the sample obtained is 72 people. The data analysis technique in this research is causality analysis, validity and reliability of the instrument test and multiple linear analysis. The results of this study indicate that the government accounting standards, competence human resources, and good governance affect the quality of financial reports. Furthermore, it is suggested for further researchers to develop a sample and is expected to be able to test it with other variables outside the research.

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