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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 88 Documents
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PENGARUH KEPEMILIKAN INSTITUSIONAL, DEBT COVENANT, UKURAN PERUSAHAAN, DAN GROWTH OPPORTUNITY TERHADAP KONSERVATISME AKUNTANSI INDUSTRI MANUFAKTUR Budiman, Theresia Widyawati; Pambudi, Rilo
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 2 (2024): 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.v21i2.6478

Abstract

This study examines and explains the effect of institutional ownership, debt covenants, company size, and growth opportunities on accounting conservatism in non-cyclical consumer sector manufacturing companies. The type of research used to process 120 non-cyclical consumer sector manufacturing companies with data in 2018-2023 is quantitative research. This study uses secondary data in the form of financial reports and company annual reports. The data is processed using IBM SPSS Statistics 25 software with testing methods including descriptive statistical analysis, classical assumption tests, multiple regression analysis, and hypothesis testing. The results of this study indicate that institutional ownership, company size, and growth opportunities do not affect accounting conservatism, while debt covenants affect accounting conservatism. Based on the results of this study, debt covenants can affect accounting conservatism, help managers design more prudent accounting policies, and avoid financial or legal costs due to covenant violations. Understanding how debt covenants can affect accounting conservatism helps managers design more prudent accounting policies, especially for companies with large loans or debts. This can help reduce the risk of mismanagement that could harm the company.
PENGARUH PENERAPAN TATA KELOLA DAN BIAYA CSR TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Suryawan, Diva Adhindha Triamandha; Susilandari, Caecilia Atmini
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 2 (2024): 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.v21i2.6484

Abstract

This research aims to analyse the effect of corporate governance and corporate social responsibility (csr) on the firm’s value with financial performance as a mediation variable. The theory used agency theory and signalling theory to explain the relation independent variabel, mediating variable and dependent variable. Firm value was measured by price to book value. The sample used mining industry and the research periode was 2020 – 2023. The data analyses used descriptive statistics and multiple linear regressions. The result shows corporate governance is insignificant to the financial performance and firm value, csr expense has a positive significant to the financial performance bu unsignificant to the firm value. Financial performance is positive and significant to the firm’s value. And financial performance cannot mediate corporate governance and csr expense to the firm’s value.
PENGUNGKAPAN SUSTAINABILITY REPORT dan KOMISARIS INDEPENDEN TERHADAP PRAKTIK EARNINGS MANAGEMENT Wibowo, Pius Kristianto; Aryanindita, Gabriel
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 1 (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.v22i1.6307

Abstract

The obligation to disclose sustainability reports forces companies to prioritize the social and environmental dimensions, beyond the economic domain. Independent commissioners oversee corporate activities. This study examines the impact of sustainability report disclosure and the presence of independent commissioners on earnings management practices within companies. This study examined non-financial sector companies listed on IDX from 2019-2022, focusing on the IDX Main Board as of September 2023. We measured disclosure of sustainability reports, independent commissioners, and earnings management. Research data were obtained from the companies' sustainability and annual reports, which came from their official websites or the Indonesia Stock Exchange (IDX) website. The data were processed using SPSS software version 25. The data analysis methods included descriptive statistics, classical assumption analysis, and hypothesis testing. The results showed no effect of sustainability report disclosure on earnings management. However, independent commissioners had a negative effect on earnings management.
PENGARUH GENDER DIVERSITY, OPERATING CASH FLOW, DAN FIRM AGE TERHADAP FINANCIAL DISTRESS Alverina, Vanessa; Sjarief, Julianti
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 1 (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.v22i1.6635

Abstract

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PENGARUH RETURN ON EQUITY, ECONOMIC VALUE  ADDED, DAN DIVIDEND PAYOUT RATIO TERHADAP HARGA SAHAM  PERUSAHAAN MANUFAKTURDI BURSA EFEK INDONESIA PERIODE 2020-2022 Vadana , Abhi; Kusumawati, Synthia Madya
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 1 (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.v22i1.6676

Abstract

This study aims to analyze the influence of Return on Equity (ROE), Economic Value Added (EVA), and Dividend Payout Ratio on the stock prices of manufacturing companies listed on the IDX during the period 2020-2022. The sample selection was conducted using the purposive sampling method, resulting in a total of 101 samples. Data analysis was conducted using normality tests, multiple linear regression analysis, and classical assumption tests processed with SPSS software. The research results show that ROE has a positive and significant effect on stock prices, which means that an increase in ROE affects an increase in stock prices. EVA was also found to have a positive and significant impact on stock prices, indicating that companies capable of creating economic value added tend to have higher stock prices. On the contrary, DPR shows a negative and significant influence on stock prices, indicating that high dividend payments might be perceived negatively by investors.
PENGARUH PENGETAHUAN, RISK-RETURN, DAN BANDWAGON EFFECT MEMPENGARUHI MINAT INVESTASI CRYPTOCURRENCY PADA MAHASISWA Zinedine, Zenedinand; Herwiyanti, Eliada
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 1 (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.v22i1.6680

Abstract

This research examined the influence of knowledge, risk-return, and bandwagon effect on accounting students' cryptocurrency investment interest. The population in this study were active accounting students at Jenderal Soedirman University. The sampling method was purposive sampling. From 277 samples that met the criteria. 122 questionnaires can be used in the next research stage. The results of the study show that investment interest by Generation Z represented by accounting students who have taken financial technology courses is influenced by knowledge, risk-return, and the bandwagon effect. This finding provides evidence that learning about cryptocurrencies makes the younger generation not only have sufficient knowledge but also understand the risk-return of crypto investment instruments which are generally considered to be very uncertain in their performance. Likewise, the bandwagon effect is indeed a common thing among Generation Z to be interested in cryptocurrencies. Although the research results cannot be generalized, it can be concluded that generation Z who have received education about cryptocurrencies already understand the risks behind their investment choices.
PENGARUH KECUKUPAN MODAL, TINGKAT EFISIENSI OPERASIONAL, DAN RISIKO KREDIT TERHADAP KINERJA KEUANGAN PERBANKAN INDONESIA Oktiandra, Stephanie Natha; Pambudi, Rilo
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 1 (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.v22i1.6689

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kecukupan modal terhadap kinerja keuangan, tingkat efisiensi operasional terhadap kinerja keuangan, dan risiko kredit terhadap kinerja keuangan. Penelitian ini adalah penelitian kuantitatif dengan menggunakan 121 data dari perusahaan perbankan terdaftar di Bursa Efek Indonesia periode 2020-2023. Data diperoleh dari laporan tahunan perusahaan dan website Bursa Efek Indonesia. Analisis data meliputi analisis deskriptif, uji prasyarat, dan uji hipotesis menggunakan SPSS.  Hasil penelitian menunjukkan bahwa kecukupan modal tidak berpengaruh signifikan terhadap kinerja keuangan perbankan, tingkat efisiensi operasional berpengaruh signifikan terhadap kinerja keuangan, dan risiko kredit tidak berpengaruh terhadap kinerja keuangan.
VALUE ADDED INTELLECTUAL COEFFICIENT TERHADAP KONSERVATISME AKUNTANSI Soenarno, Yanuar Nanok; Kheay, Septina
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 1 (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.v22i1.6705

Abstract

This study aims to examine the influence of Value Added Intellectual Capital (VAIC) on accounting conservatism in mining companies listed on the Indonesia Stock Exchange. The research utilizes data from manufacturing firms listed on the exchange for the year 2021. A simple linear regression model was employed, with SPSS 22 used for data analysis. The findings reveal a negative relationship between VAIC and accounting conservatism. This indicates that the more efficiently a company manages its intellectual capital, the lower its tendency to apply conservative accounting practices. In other words, firms with high intellectual efficiency are more likely to present financial reports that reflect economic value and future prospects rather than excessive prudence.

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