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Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Published by Universitas Katolik Indonesia Atma Jaya
ISSN : 16939441     EISSN : 26204320     DOI : https://doi.org/10.25170/balance
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Social Sciences
Jurnal Akuntansi, Auditing dan Keuangan BALANCE, hadir untuk memfasilitasi peneliti dalam mendesiminasi hasil-hasil penelitian maupun karya ilmiah di bidang akuntansi. Fokus jurnal adalah pada bidang terkait akuntansi seperti akuntansi keuangan, akuntansi biaya, akuntansi manajemen, pengauditan, perpajakan, sistem informasi akuntansi dan topic lain yang berkaitan akuntansi. Karya ilmiah dapat berupa hasil kajian teoritis, empiris, dan studi kasus yang memenuhi kaidah penulisan ilmiah. Seluruh artikel yang masuk akan melalui proses blind-review.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 100 Documents
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THE INFLUENCE OF ARTIFICIAL INTELLIGENCE CAPABILITIES ON EMPLOYEES’ PRODUCTIVITY AMONG INFORMATION TECHNOLOGY STAFF IN JAKARTA Sylvia Diana Purba; Pedro Lybernando Cornellius
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 2 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i2.7398

Abstract

This study aims to analyze the influence of AI tangible resources, AI intangible resources, and AI human skills on employee productivity. The research was conducted on 52 employees’ productivity in the information technology (IT) sector who have already implemented  AI in their daily tasks. The data were collected through social media platforms such as WhatsApp, X (formerly Twitter), and Instragram. The data were analyzed using SPSS version 29. The results indicate that AI tangible resources have a significant positive effect on employees’ productivity in the IT sector. Likewise, AI intangible resources also have significant positive effects. However, AI human skills have a significant negative effect on employees’ productivity. Overall, AI tangible resources, AI intangible resources, and AI human skills have a significant simultaneous effect on employees’ productivity
EVALUASI PRAKTIK AUDIT ATAS UTANG LANCAR PADA KAP XYZ BERDASARKAN STANDAR AUDIT Inayah Apriasti; Gagah Rayi Farius; Azmi Siti Fauziah; Anindya Radhwa Nurshafiyyah; Ridwan Zulpi Agha
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 2 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i2.7411

Abstract

This study aims to evaluate the audit practices implemented by Public Accounting Firm (KAP) XYZ in the audit of current liabilities, with a focus on compliance with SA 500, SA 501, and SA 505. Current liabilities accounts have the potential for misstatement, either due to understatement or fictitious debt (overstatement). This study uses a qualitative methodology with interviews with KAP XYZ auditors as primary data to assess the stages of implementation, objectives, mechanisms, and compliance of procedures with audit standards. The results show that the audit practices of current liabilities have met most of the requirements of Auditing Standards. The vouching procedure uses a materiality-based sample (approximately 70%–80% of the total account value) and confirmations are carried out in a controlled manner using the positive confirmation method, which successfully increases the reliability of evidence related to the Existence assertion. The main conclusion is that KAP XYZ's audit practices have demonstrated compliance with SA 500 in practice. However, there is room for improvement in the aspects of the independence of confirmations and the identification of contingent liabilities.  Further research is recommended to conduct comparative studies involving several Public Accounting Firm of different scales to identify variations in audit procedure.
PROFITABILITAS, LEVERAGE, DAN KEBERAGAMAN DEWAN TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY  REPORT PADA PERUSAHAAN  SEKTOR BASICMATERIAL DAN ENERGI Noviana Surjati; Synthia Madya kusumawati
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 2 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i2.7439

Abstract

Companies should not focus on achieving profits without considering the sustainability of the natural and human resources that are the main foundation of their operations. Exploitation of resources without restoration efforts has the potential to cause scarcity, which threatens business continuity. Therefore, sustainability reporting is a crucial instrument to ensure the transparency of a company's preventive and restoration actions. However, not all companies are able to implement sustainable practices due to the high costs involved. Therefore, the decision to disclose a sustainability report is influenced by various internal company factors. This study aims to analyze the influence of profitability, leverage, company size, and board diversity on the quality of sustainability report disclosures in basic materials and energy companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sample was determined using a purposive sampling method, resulting in 32 companies with a total sample of 96. Data were obtained from the official IDX website and company websites, then processed using SPSS. The results showed that profitability and leverage did not affect the quality of sustainability report disclosures. Conversely, company size and board diversity were shown to have a positive effect on the quality of such disclosures. These findings provide insight into how company characteristics, particularly company scale and board structure diversity, play a significant role in driving transparency of sustainability practices in sectors with high dependence on natural resources..
PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Kefa Merindra Kinanthi Novena; Rilo Pambudi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 2 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i2.7716

Abstract

This study aims to analyze the effect of profitability on earnings management, the effect of financial leverage on earnings management, the effect of firm size on earnings management, and the effect of institutional ownership on earnings management. The research objects are manufacturing companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employs a purposive sampling method and obtains 219 sample observations. The data used are secondary data obtained from the IDX website and the respective companies websites. The data analysis methods used are descriptive statistics and multiple linear regression using SPSS 19 software. The results indicate that profitability has an effect on earnings management, financial leverage has an effect on earnings management, firm size has no effect on earnings management, and institutional ownership has no effect on earnings management.
PENGARUH SUSTAINABLE LENDING TERHADAP RISIKO KREDIT BANK UMUM KONVENSIONAL DI INDONESIA Adji Pratikto; Votsal Dian Lestari; Engelbertha E. Silalahi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 2 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i2.7792

Abstract

Climate change is one of the greatest challenges of the 21st century, threatening the global economy if not properly mitigated. Mitigating climate change requires enormous costs, necessitating the role of the financial services sector in financing sustainable development projects. However, financing sustainable development projects can threaten the stability of the financial system. This research aims to investigate the impact of sustainable lending on credit risk in the banking sector. To investigate this impact on Indonesia, we use a fix effect model with 5 banks from KBMI IV and KBMI III as samples, for 2020-2024. As control variables, we use the Return on Asset (ROA), Capital Adequacy Ratio (CAR), Loan to Asset Ratio, and Total Asset. The results of the study show that sustainable loans have a positive and significant effect on credit risk. This means that banks in Indonesia still consider sustainable loans to have greater risk than conventional loans
AUDIT QUALITY: A MODEL BASED ON PERSONAL CHARACTERISTIC OF AUDITOR ON PUBLIC ACCOUNTING FIRMS Ceacilia Srimindarti; Pancawati Hardiningsih; Gregorius Anggana Lisiantara; Rachmawati Meita Oktaviani; Ida Ariyani
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 23 No. 1 (2026): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v23i1.7805

Abstract

This research uses attribution theory to examine the influence of independence, competence, and integrity on audit quality of auditors’ work at a public accounting firm in Central Java, Indonesia. This study uses a quantitative descriptive research design. The sampling method used in this study is convenience sampling. Data collected through questionnaires distributed directly to auditors working in Central Java. This study involved a sample of 62 auditors from public accounting firms. The data were analyzed using partial least squares analysis. The research results show that audit quality is positively influenced by independence, competence, and integrity. These results can be used as input for partners that improving audit quality can be achieved by increasing the independence, competence, and integrity of their auditors. This article shows how the application of attribution theory can explain how auditors’ personal characteristics can influence audit quality
PARADOKS NORMA SOSIAL DALAM KEPATUHAN SERTIFIKASI ISPO: BUKTI DARI AKUNTANSI KEPERILAKUAN Antonius Grivaldi Sondakh; Lili Safrida
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 23 No. 1 (2026): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v23i1.7839

Abstract

This study challenges the foundational assumption in behavioral accounting that social norms promote compliance. It investigates a paradoxical possibility: under certain conditions, social norms may inhibit compliance. Drawing on the theory of planned behavior, this research examines how social norms, conservation beliefs, and self-efficacy influence smallholders' intention to adopt Indonesian Sustainable Palm Oil (ISPO) certification. Survey data from 143 smallholders in South Kalimantan were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal a social norms paradox: perceived community pressure negatively influences certification intention. Conservation beliefs also exhibit a negative effect, indicating value-control misalignment when certification is perceived as disconnected from substantive outcomes. In contrast, self-efficacy positively influences intention. This study identifies boundary conditions for subjective norms and introduces the concept of value-control misalignment to explain resistance among environmentally committed actors.
GREEN BANKING, BOARD DIVERSITY, AND BANK PERFORMANCE: A LINIEAR AND NON-LINEAR STUDY IN INDONESIA Septian Yudha Kusuma; Ida Nurhayati; Mella Katrina Sari; Tri Wahyudi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 23 No. 1 (2026): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v23i1.7832

Abstract

The pressure on the banking sector to embrace sustainability principles stems not only from domestic regulations but also from the fact that economic activities have become urgent concerns for governments and businesses across all industries. This study aims to examine the influence of green banking and board diversity on bank profitability, considering the possibility of nonlinear relationships. Using 39 banks with a 3-year observation period obtained 117 panel data observations, this study uses a Random Effects model with a robust clustered standard errors approach. The results study show that green banking has proven insignificant for profitability. In contrast, non-linear board diversity has been shown to have a u-shape influence, and the linear influence is not significant on profitability. This result is a marker that board diversity are important components in achieving bank performance, meanwhile, green banking has not had a significant impact. The results also support the theory of upper echelons and self-categorization
THE EFFECTS OF DIGITAL TRANSFORMATION, ESG DISCLOSURE, AND CORPORATE GOVERNANCE ON CORPORATE FINANCIAL DISTRESS THROUGH OPERATIONAL RISK AND FINANCING CONSTRAINTS Faridah; Sitti Mujahida Baharuddin; Herminawaty; Nurhidayanti s; Thanwain; Muhammad Azizurrohman
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 23 No. 1 (2026): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v23i1.7837

Abstract

This study examines the effects of digital transformation, ESG disclosure, and corporate governance on corporate financial distress, with a focus on the mediating roles of operational risk and financing constraints. Using panel data from non-financial firms listed on the Indonesia Stock Exchange over the period 2018 to 2024, the study applies fixed effects regression and bootstrap mediation analysis to test the proposed relationships. The results show that ESG disclosure and corporate governance significantly reduce financial distress, while digital transformation exhibits a positive direct effect, reflecting transitional costs and complexity during early adoption stages. However, the mediation analysis reveals that digital transformation, ESG disclosure, and corporate governance indirectly improve financial stability by reducing operational risk and financing constraints. Both mediating variables are found to be significant determinants of financial distress, confirming the importance of internal risk conditions and access to external financing. The findings support a dual-channel framework, demonstrating that financial distress is shaped not only by firm characteristics but also by underlying transmission mechanisms. This study contributes to the literature by integrating multiple theoretical perspectives and providing evidence from an emerging market context. The results offer practical implications for firms and policymakers in enhancing financial resilience through improved governance, transparency, and digital capability.
ESG DISCLOSURES AND TECHNOLOGICAL INNOVATION ON THE FINANCIAL PERFORMANCE OF ENERGY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE ANTHONY HOLLY; ROBERT JAO
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 23 No. 1 (2026): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v23i1.7989

Abstract

Energy companies are frequently exposed to price volatility, which significantly impacts their overall performance. This study examines the influence of Environmental, Social, and Governance (ESG) disclosure and technological innovation on the financial performance of energy companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2025. Using secondary data from annual and sustainability reports, this research employs purposive sampling, yielding 68 firm-year observations from 17 selected companies. Data was analyzed using multiple linear regression. The results indicate that ESG disclosure has a positive and significant effect on financial performance, whereas technological innovation does not have a significant impact. These findings provide sector-specific empirical evidence that refines both legitimacy theory and stakeholder theory. Furthermore, the results offer practical implications for managers and policymakers in formulating more resilient disclosure strategies to enhance corporate financial outcomes.

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