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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 95 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

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