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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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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 Kepemilikan Institusional Dan Kualitas Laba Terhadap Kinerja Perusahaan Dengan Manajemen Laba Sebagai Variabel Moderasi (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022) Hendrayati, Sri Lestari; Fransiska, Christina; Octaviani, Theresia; Wahyudi, Masri Andika
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 1 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v17i1.16903

Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan pengaruh kepemilikan institusional dan kualitas laba terhadap kinerja perusahaan dengan manajemen laba sebagai variabel moderasi. Penelitian dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Metode pengambilan sampel menggunakan purposive sampling. Jumlah sampel dalam penelitian ini sebanyak 20 perusahaan selama 3 tahun dengan total data sampel sebanyak 60. Hasil penelitian menunjukkan bahwa kepemilikan institusional tidak berpengaruh terhadap kinerja perusahaan dankualitas laba berpengaruh signifikan terhadap kinerja perusahaan. Manajemen laba sebagai variabel moderasi tidak mampu memoderasi hubungan antara kepemilikan institusional dan kualitas laba terhadap kinerja perusahaan. Disarankan agar dapat mengurangi konflik kepentingan antara manajer dan pemegang saham. Hal tersebut juga dapat mengurangi perilaku oportunistik manajer yang lebih besar, sehingga kinerja keuangan perusahaan menjadi lebih optimal. Selain itu, investor institusional dapat meningkatkan pengawasan manajemen dan mengurangi konflik kepentingan antara pemegang saham dan manajemen
Investigasi Faktor Penentu Return Saham Pada Perusahaan Sektor Keuangan Sejati, Fajar Rina; Pertiwi, Dian; Masampe, Ranny
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 1 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v17i1.16987

Abstract

This empirical test was conducted to examine the effect of liquidity, profitability, leverage and activity on stock returns in financial sector companies listed on the Indonesia Stock Exchange. The population of this study is all financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2020, with a total of 81 companies. Using purposive sampling, a sample of 21 companies was obtained. This research uses a literature study method published on the website www.idx.co.id. The data analysis method used is multiple linear regression. The results showed that liquidity and profitability had no effect on stock returns. Meanwhile, leverage and activity have a negative effect on stock returns. Then, liquidity, profitability, leverage, and activity simultaneously affect stock returns.
Analisis Prosedur Audit Utang Pada PT ABC oleh Kantor Akuntan Publik Namira Nuryanto, Nuryanto; Pratiwi, Christa Dian; Bida, Yance; Wardani, Aulia Kusuma; Kurniasari, Isnaini Hijriyah
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 1 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v17i1.18943

Abstract

This article aims to analyze the debt audit procedures at PT ABC by public accounting firm Namira where this study discusses the procedures and preparation of third party debt audit work papers at PT ABC by KAP Namira. A company will need the help of a third party, namely an auditor to determine the effectiveness of internal controls and the fairness of the financial statements to be examined. With the help of auditors, evidence on the preparation of the company's financial statements can be examined and evaluated in order to improve the ability to manage funding sources for the sustainability of the company's activities and increase the confidence of users of the financial statements produced by the company. In this case the auditor must examine all the components of the company's financial statements, one of which is on the balance sheet there is an account that must be checked by the auditor, namely debt. The debt arises because the company cooperates with third parties to carry out production activities and borrow funds for the sustainability of the company. Debt itself is a liability component that greatly affects every transaction that occurs, because trade payables are company obligations that must be paid and there are nominal misstatements that are very material for the sustainability of a company. To prevent this from the debt balance, it is necessary to conduct an audit as well as an examination. Based on the final project that the author has compiled, it comes from the internship activities that have been carried out and knows the debt audit procedures implemented by KAP NAMIRA including evaluating internal control evaluations, making top schedules and supporting schedules to sending debt confirmations and also doing vouching.
Pengaruh Kinerja Keuangan Terhadap Harga Saham Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Yusnita, Irni; Dewi, Winona Kumara; Putri, Maharani
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 1 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v17i1.18958

Abstract

Banks are a very important intermediary institution to support all economic activities in society. In general, investors are interested in seeing how financial performance can find predictions of future stock prices. Therefore, the relationship between financial performance and stock prices is considered very important, especially in the banking industry. This study investigates the impact of financial performance indicators Return on Assets (ROA), Return on Equity (ROE), Earnings Per Share (EPS), and Price Earning Ratio (PER) on the stock price of banking companies listed on the Indonesia Stock Exchange in 2019- 2023. Using secondary data from published financial statements, this study employs multiple linear regression analysis to assess the relationship between the independent variables and the dependent variable, the stock price. The findings show that ROA, ROE, EPS and PER have effect on stock price, The overall model shows that these financial indicators collectively explain 62.9% of the variance in stock prices. The results of this study underscore the importance of ROA and ROE as key determinants of stock valuation in the banking sector, providing valuable insights for investors and stakeholders in making appropriate investments.
Corporate Governance dan Struktur Kepemilikan Terhadap Green Banking Disclosure (Studi Pada Perbankan di Indonesia Tahun 2021-2023) Ulfah, Atika; Denta, Dwi Hajriani
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 1 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v17i1.18960

Abstract

The purpose of this study was to examine the impact of independent commissioners and foreign ownership on the green banking disclosures of Indonesian banks in 2021-2023. The population in this study is banking in Indonesia in 2021-2023 and the sample in this study is 35 banks. The sample in this study was obtained by using purposive sampling method. The method used to assess green banking practices is using content analysis that refers to green banking disclosure indicators. Causality relationship between independent board of commissioners and foreign ownership and disclosure of green banking was tested using multiple linear regression analysis method. This study found that there was a significant effect between the independent commissioners on green banking disclosure practices in Indonesian banks and did not find any influence foreign ownership on green banking disclosure practices.
Pengaruh Penerapan Perdagangan Melalui Media Elektronik (E-Commerce) Terhadap Peningkatan Pendapatan Pada Pelaku Usaha Ekonomi Kreatif Di Kota Lubuklinggau Teresia, Teresia; Asmirawati, Asmirawati; Hidayatullah, Soemarno
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 1 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v17i1.18972

Abstract

This research aims to determine the impact of trade through the media electronics on the revenue growth of micro, small and medium enterprises in Lubuk Lingau. The target of this research is MSMEs in Lubuk Linggau. This research using a quantitative approach measured by the linear regression method simple. Respondents in this research are stakeholders interests of MSMEs collaborating in Lubuk Linggau. Samples are determined with random sampling and the number of samples used was 100 SMEs stakeholders. The data used is primary data. Technique data collection using a questionnaire, t-test used for hypothesis testing. The research results show the adoption of commerce through media electronics has a positive effect on increasing business income micro, small and medium in the city of Lubuk Linggau. Introduction to commerce through media electronics in particular have an influence on the changes that occur in elements business and business activities carried out by Lubuk Linggau MSME actors. This can be seen from sales revenue, number of sales, and total income after carrying out sales transactions and marketing activities with using trading media via electronic media.
Pengaruh Kinerja Keuangan Dan Kinerja Lingkungan Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 Putri Nurnilamsari; Onoyi, Nona Jane; Ely Kurniawati
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 2 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v17i2.19010

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh kinerja keuangan, dan kinerja lingkungan terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (2018-2022). Penelitian ini termasuk penelitian kuantitatif. Data yang digunakan dalam penelitian ini berupa laporan keuangan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia 2018-2022. Populasi dalam penelitian ini sebanyak 76 perusahaan. Sampel yang memenuhi kriteria adalah 16 perusahaan. Jumlah sampel pengamatan sebanyak 80 data yang diperoleh dengan teknik purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linear berganda menggunakan alat bantu SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel kinerja keuangan secara parsial berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi sebesar 0,000, variabel kinerja lingkungan secara parsial tidak berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi sebesar 0,204. Hasil penelitian menunjukkan bahwa variabel kinerja keuangan, dan kinerja lingkungan secara simultan berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi sebesar 0,000..
Greenwashing: Really Green Accounting or Claim Issued? Lukmana putra, Indra; Nurefa Maulana
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 2 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v17i2.19235

Abstract

Greenwashing has been a major concern in discussions on sustainability, where companies often claim environmentally friendly practices that are not always backed up by concrete actions. This research aims to determine whether greenwashing truly reflects sustainability or is just a marketing tactic. The method used analyzes literature and case studies from various industries over the period 2021-2024. The research found that greenwashing is more often used as a corporate image strategy than an actual commitment to sustainability. The results show that many companies utilize uncertain and less transparent environmental claims, which ultimately misleads consumers and hinders real progress in sustainable business practices. The findings emphasize the importance of stricter regulation and clearer reporting to ensure that sustainability claims truly reflect actions that support the environment. This research lies in highlighting the prevalence of greenwashing, which can inform policymakers and regulatory bodies about the need for stricter regulations and clearer reporting standards to protect consumers and promote genuine sustainability.The research is limited by its focus on the 2021-2024 period and lacks clarity on specific industries or regions, which may affect its generalizability. It relies on secondary sources without primary data, such as interviews or surveys, potentially missing emerging trends or firsthand insights into greenwashing practices. Keywords: Corporate Image Strategy; Greenwashing; Sustainability.
Peran Akuntansi Syariah dalam Meningkatkan Transparansi dan Akuntabilitas Pengelolaan Wisata Religi Masjid Agung di Palembang Hanna Rahmadaniah; Natashah Dewanti; Satrio Rekto Sasongko; Peny Cahaya Azwari
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 2 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v17i2.20357

Abstract

This study aims to find out more about the implementation of the principles of transparency and accountability in the financial management of the Sultan Mahmud Badaruddin Grand Mosque in Palembang. The main focus of this study is to analyze how these principles are implemented in the context of mosque finances. Through a qualitative descriptive research method involving interviews and observations, this study found that the Sultan Mahmud Badaruddin Grand Mosque in Palembang has shown quite good performance in implementing the principles of transparency and accountability in its financial management. Transparency is carried out from the notification of accurate financial information and openness to criticism and suggestions from the community. Meanwhile, in terms of accountability, the management of mosque finances is still relatively simple and not entirely in accordance with existing accounting standards, which can be seen from the financial records that only cover cash inflows and outflows. Nevertheless, the community and congregation continue to show high trust and satisfaction with the management of mosque finances. The results of this study provide insight into the importance of transparency and accountability in mosque financial management. Additionally, it also offers exemplary models that can be replicated and utilized by other institutions as examples by other mosques. Penelitian ini bertujuan untuk mengetahui lebih jauh terkait penerapan prinsip transparansi dan akuntabilitas pada pengelolaan keuangan Masjid Agung Sultan Mahmud Badaruddin Palembang. Fokus utama penelitian ini yaitu menganalisis bagaimana prinsip-prinsip ini dijalankan dalam konteks keuangan masjid. Melalui metode penelitian deskriptif kualitatif yang melibatkan wawancara dan observasi, penelitian ini menemukan bahwa Masjid Agung Sultan Mahmud Badaruddin Palembang telah menunjukkan kinerja yang cukup baik dalam menerapkan prinsip transparansi dan akuntabilitas pada pengelolaan keuangannya. Transparansi dijalankan dari pemberitahuan informasi keuangan yang akurat dan keterbukaan terhadap kritik dan saran dari masyarakat. Sementara itu, dalam hal akuntabilitas, pengelolaan keuangan masjid masih relatif sederhana juga belum seluruhnya sesuai dengan standar akuntansi yang ada, yang terlihat dari catatan keuangan yang cuma mencakup masuk dan keluar kas. Meskipun demikian, masyarakat dan jamaah tetap menunjukkan kepercayaan dan kepuasan yang tinggi terhadap pengelolaan keuangan masjid. Hasil penelitian ini memberikan wawasan tentang pentingnya transparansi dan akuntabilitas dalam pengelolaan keuangan masjid. Selain itu, praktik-praktik baik yang dapat dijadikan contoh oleh masjid lainnya.
Anteseden Agresivitas Pajak pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Pramesty, Anggun; Samrotun, Yuli Chomsatun
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 2 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to explore and assess tax aggressiveness influenced leverage, capital intensity, and corporate social responsibility (CSR). The research population consists of energy companies that were listed on BEI between 2021 and 2023. The sample, which consisted of 10 energy companies with 30 data points over three years, was selected via purposeful sampling. The analysis of the data was done via multiple linear regression. The results demonstrate that leverage affects tax aggressiveness whereas CSR and capital intensity do not.

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