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Balance : Media Informasi Akuntansi dan Keuangan

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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 FINANCIAL LEVERAGE TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI Kristin Natalin; Tatik Zulaika; Rosel Rosel
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 1 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

The purpose of this research is to find out how much influence financial leverage on tax avoidance with Kepemilikan Manajerial as a moderating variable. The object of research used in this study is LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The sample selection method uses purposive sampling. The number of samples in this study were 68 samples from 17 companies that fit the sample criteria. Hypothesis testing is done by using moderated Regression analysis processed using SPSS software version 24. The results of this study indicate that financial leverage has a positive effect on tax avoidance. and kepemilikan manajerial reinforces the negative effect of financial leverage on tax avoidance

PENGARUH IMPLEMENTASI TRANAKSI NON TUNAI, AKUNTABILITAS, DAN KEBIJAKAN LEGAL SISTEM INFORMASI TERHADAP PENGELOAAN KEUANGAN DAERAH (Studi Pada OPD di lingkungan Pemerintahan Kabupaten Barito Selatan) Norhadijah Norhadijah; Sri Yuni; Ferry Christian
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 1 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

The study is aimed at recognizing the impact of implementation of non-cash transactions, accountability and legal policies of regional financial management information systems on regional financial management in the district of barito. It is a quantitative study, that is, by the presentation of research with Numbers that are then explained and interpreted in a description to test hypotheses. The data used in this study is the primary data gleaned from the responders filling out questionnaires. Tools used in the study use descriptive and linear regression statistics. Based on analysis, it is known that :1) implementation of non-cash transactions has a positive and significant impact on financial management in the opd in south Barito county's environment 2) accountability has a positive and significant impact on the regional finance management of the opd in the south Barito government's environment. 3) the legal policies of the region's financial management system affect the management of blood money on the opd in the south of Barito county's administration.4) simultaneously implementation of non-cash transactions, accountability and legal policies of the region's financial management systems are both positive and significant to the management of regional finances in the area of Barito Selatan

PENGARUH PERILAKU DAN SIKAP KEUANGAN MAHASISWA TERHADAP LITERASI KEUANGAN PADA JURUSAN AKUNTANSI FEB UNIVERSITAS PALANGKARAYA Deo Arpasha; Rahmiati Rahmiati; Christina Fransiska
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 1 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

The role of student financial behavior and attitudes is important in implementing wise financial literacy. This study aims to determine the behavior and financial attitudes of students towards financial literacy using quantitative methods. The data obtained primary with the questionnaire data collection method and the intended respondents are accounting students in semesters 4 (2020/2021) FEB Palangkaraya University. Sampling was carried out using the Slovin formula and purposive sampling technique so as to get 68 students as samples. The analytical method used is multiple linear regression and the measurement scale of the sample questionnaire value uses a Likert scale. Based on the results of partial and simultaneous regression testing, it is known that student financial behavior has no effect on student financial literacy. Students' financial attitudes have a significant effect on financial literacy. Financial attitudes are needed so that financial literacy is getting better in order to face increasingly complex financial problems in the future. From this study also, students' financial behavior and attitudes have a simultaneous effect on financial literacy, this shows financial behavior followed by the way students respond to the resources they have, leading to a wise attitude in implementing their financial literacy

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK DENGAN SOSIALISASI PERPAJAKAN SEBAGAI ARIABEL MODERASI Nova Sriani Siregar; Sri Lestari Hendrayati; Rini Oktavia
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 1 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to determine the effect of understanding tax regulations on tax willingness with the socialization of taxation as a moderating variable in KPP Pratama Palangka Raya. The population taken in this study is the number of individual taxpayers registered at KPP Pratama Palangka Raya in 2019, which is 150,592. With a sample of 100 individual taxpayers who are determined by the Slovin formula. Then carried out the distribution of questionnaires using Google Forms (Google Form) through various social media in the city of Palangka Raya and the number of respondents obtained was 105 respondents. . Technique of data analysis tools used validity test by looking at Pearson Correlation and reliability test seeing Cronbach's Alpha value. Hypothesis testing techniques using partial test (t test) and Moderated Regression Analysis (MRA) test. Data processing in this study used the SPSS version 25 tool. The results showed that the influence of Tax Socialization as a Moderation Variable strengthens or increases the Understanding of Tax Regulations on the Willingness to Pay Taxes for Individual Taxpayers at KPP Pratama in Palangka Raya City

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Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 1 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

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PENGARUH INVESTMENT OPPORTUNITY SET, KEBIJAKAN UTANG, PERTUMBUHAN PERUSAHAAN DAN COLLATERALIZABLE ASSETS TERHADAP KEBIJAKAN DIVIDEN Made Sukarti; Rapel Rapel; Rosel Rosel
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 2 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to examine the effect of investment opportunity set, debt policy, company growth and collateralizable assets on dividend policy. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2016-2019.The sampling technique used in this study was purposive sampling with a sample size of 30 manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The data analysis used in this research is multiple linear regression analysis. The results of this study indicate that the investment opportunity set has a positive effect on dividend policy, while debt policy, company growth and collateralizable assets have a negative effect on dividend policy. While the simultaneous test results show that the investment opportunity set, debt policy, company growth and collateralisable assets together have a positive effect on dividend policy

PENGARUH CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING Ady Purwanto; Lamria Simamora; Iwan Christian
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 2 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to analyze the effect of intensity capital on tax aggressiveness and to analyze the effect of capital intensity on tax aggressiveness which is moderated by corporate social responsibility (CSR). The research method used in this research is descriptive-quantitative research approach. The unit of analysis in this research is the mining sector companies listed on the Indonesia Stock Exchange (BEI), totaling 49 companies with non-probability sampling techniques and using purposive sampling method. The collected data were analyzed using SPSS 24. The results showed that intensity capital had no effect on corporate social responsibility (CSR) aggressiveness, weakening the relationship between capital intensity and aggressiveness

PENGARUH BUDAYA ORGANISASI, PERILAKU TIDAK ETIS DAN KEADILAN PROSEDURAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PENGELOLAAN DANA DESA DI DESA GOHONG KECAMATAN KAHAYAN HILIR KABUPATEN PULANG PISAU Lorensa Kristina; Mutmainah Mutmainah; Maureen Marsenn
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 2 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to examine the effect of organizational culture, unethical behavior, procedural justice on the tendency of accounting fraud. This study uses a quantitative approach with primary data in the from of a questionnaire where the sample obtained is 87 people with a saturated sampling method. The data analysis technique in this study uses SPSS 25 data analysis. The results of hypothesis testing indicate that organizationnal culture, unethical behavior and procedural justice have a negative and significant effect on the tendency of accounting fraud. It is recommended for further researchers to develop samples and are expected to be able to test with other variablesoutside the study

PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PEGAWASAN KEUANGAN DAERAH DENGAN TRANSPARANSI KEBIJAKAN PUBLIK SEBAGAI VARIABEL MODERASI Kristomar Yossia Poeras; Yohanes Joni Pambelum; M. Ichsan Diarsyad
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 2 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to test the influence of Board Members' Knowledge on Budget on Regional Financial Supervision, and also to test whether public policy transparency variables can strengthen the relationship.This research uses quantitative approach with moderation analysis using IBM SPSS Statistic Version 25.The data was obtained by surveying 45 members of the Central Kalimantan Provincial DPRD council. Data used in the study is primary data, data analysis using simple linear regression and moderation regression equation analysis ( Moderated Regression Analysis / MRA) The results of hypothetical test analysis show that there is a positive influence of The Board Member's Knowledge on Budget on Regional Financial Supervision.The results of the analysis with moderation variables show that the Public Policy Trasnparansi can strengthen the influence of The Board Member's Knowledge on The Budget on Regional Financial Supervision and these results are expected that Public Policy Transparency can contribute to any oversight carried out by board members

PENGARUH KEAHLIAN KOMITE AUDIT, AUDIT TENURE, KOMITE AUDIT WANITA, DAN DEWAN KOMISARIS WANITA TERHADAP KUALITAS LABA (STUDI EMPIRIS PADA PERUSAHAAN LQ-45 PERIODE 2016-2019) Angelia Febriani Tampubolon; Darmae Nasir; Agus Kubertein
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 2 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

The purpose of this research is to determine the effect of audit committee experts, audit tenure, women on audit committees, and women board of comissioners on earnings quality. Study on componies listed in LQ-45 on the IDX 2016-2019. This study uses a type of quatitative research by using purposive sampling as data analysis. This study uses secondary data in the form of docementation, namely company annual report data on the IDX which includes audit committee experts, audit tenure, women on audit committees, women board of comissioners, and earnings quality, 2016-2019. The number of LQ-45 componies sampled in this study were 31 componies with criteria that were consistenly included in the index LQ-45 listed on IDX and having complete data and information for variable measurement. The data has been obtained is then analyzed using the SPSS version 25 application tool. The results of this study indicate that audit comittee experts are positive and significant to earnings quality and audit tenure has a negative and significant to earnings quality. Meanwhile, women audit committee and women board of comissioners have no significant effect on earnings quality. The ablity of the independent variable in explaining the dependent variable is 42,5%, meanwhile the remaining 57,5% is influced by other variables not exmined in this study

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Fitria Husnatarina

Contact Email
balance@feb.upr.ac.id

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+6281251359779

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balance@feb.upr.ac.id

Editorial Address
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya Kampus UPR Jalan: H. Timang Palangka Raya, Kalimantan Tengah

Location
Kota palangkaraya,

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Fitria Husnatarina

Contact Email balance@feb.upr.ac.id

Phone +6281251359779

Journal Mail Official balance@feb.upr.ac.id

Editorial Address Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya Kampus UPR Jalan: H. Timang Palangka Raya, Kalimantan Tengah

Location Kota palangkaraya, Kalimantan tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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Abstract

Contact Name
Fitria Husnatarina

Contact Email
balance@feb.upr.ac.id

Phone
+6281251359779

Journal Mail Official
balance@feb.upr.ac.id

Editorial Address
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya Kampus UPR Jalan: H. Timang Palangka Raya, Kalimantan Tengah

Location
Kota palangkaraya,

Kalimantan tengah

INDONESIA