Pub Date : 2022-01-16DOI: 10.25170/balance.v18i2.3132
Nadia Anggraini, N. .
Reporting wage contributions to the Jamsostek program is a critical engagement issue that participants need to understand. It is related to the number of benefits that workers will receive because the management uses the contribution to determine the amount of compensation and provide guarantees for their claims. Therefore, honesty and discipline on the employer's part are required when reporting posts and labor productivity. This type of research is descriptive qualitative research, used primary data and secondary data. Data were collected through observation, interviews, and documentation. The data analysis used in this research is descriptive and uses relevant, accurate, and timely variables. The results showed that: a) BPJS Ketenagakerjaan Medan Kota branch mentions cash or cash receipts from its business income by reporting labor wage contributions. b) The reporting of labor wage contributions carried out by the Medan City branch of BPJS Ketenagakerjaan is already good. The Medan City branch of the BPJS Ketenagakerjaan can divide the contribution report function into four functions, namely administrative functions, financial functions, technology, and information functions, and marketing functions. c) The Medan City branch BPJS Ketenagakerjaan implements all incoming cash receipts, documents, or forms arranged based on the NPP and all contribution receipts either through postal giro or the company directly deposited the bank immediately every day
向Jamsostek项目报告工资贡献是一个关键的参与问题，参与者需要了解。它与工人将获得的福利数量有关，因为管理层使用缴费来确定赔偿金额并为他们的索赔提供担保。因此，在报告岗位和劳动生产率时，雇主方面需要诚实和纪律。这种类型的研究是描述性质的研究，使用的主要数据和次要数据。通过观察、访谈和文献收集数据。本研究中使用的数据分析是描述性的，使用相关的、准确的和及时的变量。结果表明:a) BPJS Ketenagakerjaan Medan Kota分行在报告劳动工资贡献时提到了现金或其业务收入中的现金收入。b) BPJS Ketenagakerjaan棉兰市分行进行的劳动工资缴款报告已经很好。BPJS Ketenagakerjaan棉兰市分会可以将捐款报告功能分为四种功能，即行政功能，财务功能，技术和信息功能以及营销功能。c)棉兰市分行BPJS Ketenagakerjaan每天通过邮政转账或公司直接存入银行，执行根据NPP安排的所有收入现金收据、文件或表格
{"title":"PROSEDUR PELAPORAN IURAN UPAH TENAGA KERJA PADA PROGRAM JAMINAN SOSIAL TENAGA KERJA DI BPJS KETENAGAKERJAAN CABANG MEDAN KOTA","authors":"Nadia Anggraini, N. .","doi":"10.25170/balance.v18i2.3132","DOIUrl":"https://doi.org/10.25170/balance.v18i2.3132","url":null,"abstract":"Reporting wage contributions to the Jamsostek program is a critical engagement issue that participants need to understand. It is related to the number of benefits that workers will receive because the management uses the contribution to determine the amount of compensation and provide guarantees for their claims. Therefore, honesty and discipline on the employer's part are required when reporting posts and labor productivity. This type of research is descriptive qualitative research, used primary data and secondary data. Data were collected through observation, interviews, and documentation. The data analysis used in this research is descriptive and uses relevant, accurate, and timely variables. The results showed that: a) BPJS Ketenagakerjaan Medan Kota branch mentions cash or cash receipts from its business income by reporting labor wage contributions. b) The reporting of labor wage contributions carried out by the Medan City branch of BPJS Ketenagakerjaan is already good. The Medan City branch of the BPJS Ketenagakerjaan can divide the contribution report function into four functions, namely administrative functions, financial functions, technology, and information functions, and marketing functions. c) The Medan City branch BPJS Ketenagakerjaan implements all incoming cash receipts, documents, or forms arranged based on the NPP and all contribution receipts either through postal giro or the company directly deposited the bank immediately every day","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114119582","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Industrial Revolution 4.0 is an era where information technology is developing rapidly and impacts all fields, including auditing, during a pandemic where interactions are limited. Auditors need a more sophisticated audit approach to prepare to present audit reports quickly. This study aims to see the implementation of continuous audits for a more efficient and effective implementation. The method used is a literature study based on scientific articles or credible publications. The conclusion is that continuous auditing is efficient and effective in auditing financial statements. Unfortunately, the application of this approach is constrained in several ways, namely the non-uniformity of information technology used by each client.
{"title":"CONTINUOUS AUDIT: PENERAPAN DAN PENGENDALIAN PELAKSANAAN FUNGSI AUDIT BERBASIS TEKNOLOGI INFORMASI","authors":"Faranisa Rahma Zahirah, Fransisca Melenia, Adhinda Rachma Aminy","doi":"10.25170/balance.v18i2.3136","DOIUrl":"https://doi.org/10.25170/balance.v18i2.3136","url":null,"abstract":"The Industrial Revolution 4.0 is an era where information technology is developing rapidly and impacts all fields, including auditing, during a pandemic where interactions are limited. Auditors need a more sophisticated audit approach to prepare to present audit reports quickly. This study aims to see the implementation of continuous audits for a more efficient and effective implementation. The method used is a literature study based on scientific articles or credible publications. The conclusion is that continuous auditing is efficient and effective in auditing financial statements. Unfortunately, the application of this approach is constrained in several ways, namely the non-uniformity of information technology used by each client.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115356191","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-16DOI: 10.25170/balance.v18i2.3134
C. Evelyn, A. Marsudi
This study tries to analyze the effect of accounts receivable turnover on company profitability. Profitability in this study is measured by the ratio of Return on Assets. This study also uses a moderating variable, namely the audit committee. This study uses a sample of 30 manufacturing companies on the Indonesia Stock Exchange in the 2016-2018 period. The analysis used is panel data regression analysis with random models and multiple linear regression. This study uses data processing software in the form of Eviews. The result of this study is that turnover has a positive and significant effect on the company's profitability.
{"title":"DAMPAK TINGKAT PERPUTARAN PIUTANG USAHA PADA PROFITABILITAS PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING","authors":"C. Evelyn, A. Marsudi","doi":"10.25170/balance.v18i2.3134","DOIUrl":"https://doi.org/10.25170/balance.v18i2.3134","url":null,"abstract":"This study tries to analyze the effect of accounts receivable turnover on company profitability. Profitability in this study is measured by the ratio of Return on Assets. This study also uses a moderating variable, namely the audit committee. This study uses a sample of 30 manufacturing companies on the Indonesia Stock Exchange in the 2016-2018 period. The analysis used is panel data regression analysis with random models and multiple linear regression. This study uses data processing software in the form of Eviews. The result of this study is that turnover has a positive and significant effect on the company's profitability.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"307 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116405232","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-16DOI: 10.25170/balance.v18i2.3133
Stephanie Natalia Ingi Lajar, A. Marsudi
This study tries to see the effect of managerial ownership, institutional ownership, liquidity, profitability, and debt policy on dividend policy. Managerial ownership is measured by the ratio of the number of shares owned to total shares; institutional ownership is measured by the percentage of share ownership in the ownership structure, the current ratio is measured by dividing assets and current liabilities, debt policy is measured by dividing total debt by total equity, profitability is measured by dividing net income with total assets. Profitability is calculated by dividing net income by total assets. This study uses purposive sampling by taking data from 20 mining companies on the Indonesia Stock Exchange from 2011-2019. The technique of testing the hypothesis with multiple regression. This study proves that institutional ownership and debt policy affect the company's dividend policy. Meanwhile, managerial ownership, liquidity, and profitability do not affect dividend policy.
{"title":"DAMPAK KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, LIKUIDITAS, PROFITABILITAS, DAN KEBIJAKAN UTANG TERHADAP KEBIJAKAN DIVIDEN DI INDUSTRI PERTAMBANGAN INDONESIA","authors":"Stephanie Natalia Ingi Lajar, A. Marsudi","doi":"10.25170/balance.v18i2.3133","DOIUrl":"https://doi.org/10.25170/balance.v18i2.3133","url":null,"abstract":"This study tries to see the effect of managerial ownership, institutional ownership, liquidity, profitability, and debt policy on dividend policy. Managerial ownership is measured by the ratio of the number of shares owned to total shares; institutional ownership is measured by the percentage of share ownership in the ownership structure, the current ratio is measured by dividing assets and current liabilities, debt policy is measured by dividing total debt by total equity, profitability is measured by dividing net income with total assets. Profitability is calculated by dividing net income by total assets. This study uses purposive sampling by taking data from 20 mining companies on the Indonesia Stock Exchange from 2011-2019. The technique of testing the hypothesis with multiple regression. This study proves that institutional ownership and debt policy affect the company's dividend policy. Meanwhile, managerial ownership, liquidity, and profitability do not affect dividend policy.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131474918","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-08DOI: 10.25170/balance.v18i1.2306
Diva Regina, Hyasshinta Dyah S. L. Paramitadewi
This study aims to analyze the effect of public accounting firm's reputation, previous year's audit opinion, liquidity, solvency, and financial conditions on going concern audit opinion acceptance. The companies studied were the mining sector listed on the Indonesia Stock Exchange in 2015-2019. This study examines 65 firm years data using logistic regression. The results indicate that the previous year's audit opinion has a positive, while financial conditions have a negative effect on going concern audit opinion acceptance. On the other hand, the public accounting firm's reputation, liquidity, and solvency do not affect the acceptance of going-concern audit opinion.
{"title":"PENGARUH REPUTASI KAP, OPINI AUDIT TAHUN SEBELUMNYA, LIKUIDITAS, SOLVABILITAS, DAN KONDISI KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN","authors":"Diva Regina, Hyasshinta Dyah S. L. Paramitadewi","doi":"10.25170/balance.v18i1.2306","DOIUrl":"https://doi.org/10.25170/balance.v18i1.2306","url":null,"abstract":"This study aims to analyze the effect of public accounting firm's reputation, previous year's audit opinion, liquidity, solvency, and financial conditions on going concern audit opinion acceptance. The companies studied were the mining sector listed on the Indonesia Stock Exchange in 2015-2019. This study examines 65 firm years data using logistic regression. The results indicate that the previous year's audit opinion has a positive, while financial conditions have a negative effect on going concern audit opinion acceptance. On the other hand, the public accounting firm's reputation, liquidity, and solvency do not affect the acceptance of going-concern audit opinion.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123691423","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-08DOI: 10.25170/balance.v18i1.2659
Cindy Hilman, Kazia Laturette
This study aims to determine differences in the performance of the profitability ratio (ROA), sales growth ratio (SG), liquidity ratio (CR) and leverage ratio (DER) to bankruptcy prediction (Altman Z-score) before and during the Covid 19 pandemic. Descriptive statistical method with secondary data collection, namely quarterly financial reports from 2019-2020. Samples were taken by purposive sampling method and obtained 62 samples of the construction industry and consumer goods in 2019-2020. Normality testing using the Kolmogorov-Smirnov test results in data not normally distributed with a significance value below 0.05. Different tests using the non-parametric Wilcoxon sign test resulted in differences in ROA (0.000 <0.05), SG (0.004 <0.05) and CR (0.005 <0.05) on the decreased bankruptcy predictions during the pandemic. Meanwhile, DER (0.803 <0.05) did not differ from the prediction of bankruptcy before and during the COVID-19 pandemic
{"title":"ANALISIS PERBEDAAN KINERJA PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19","authors":"Cindy Hilman, Kazia Laturette","doi":"10.25170/balance.v18i1.2659","DOIUrl":"https://doi.org/10.25170/balance.v18i1.2659","url":null,"abstract":"This study aims to determine differences in the performance of the profitability ratio (ROA), sales growth ratio (SG), liquidity ratio (CR) and leverage ratio (DER) to bankruptcy prediction (Altman Z-score) before and during the Covid 19 pandemic. Descriptive statistical method with secondary data collection, namely quarterly financial reports from 2019-2020. Samples were taken by purposive sampling method and obtained 62 samples of the construction industry and consumer goods in 2019-2020. Normality testing using the Kolmogorov-Smirnov test results in data not normally distributed with a significance value below 0.05. Different tests using the non-parametric Wilcoxon sign test resulted in differences in ROA (0.000 <0.05), SG (0.004 <0.05) and CR (0.005 <0.05) on the decreased bankruptcy predictions during the pandemic. Meanwhile, DER (0.803 <0.05) did not differ from the prediction of bankruptcy before and during the COVID-19 pandemic","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"399 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114058042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-08DOI: 10.25170/BALANCE.V18I1.2289
Vincent Loekito, Loh Wenny Setiawati
Firm value is an important factor for the company, because the firm value is not only a determinant of the condition of the company, but it can also attract investors to invest in the company. High stock prices make the market believe in the company's current performance and also the company's future prospects. This means that company managers must think about the company's image in the eyes of shareholders by implementing corporate social responsibility. Other factors which are the internal characteristics of the company that are able to influence firm value are liquidity, leverage, company size, and profitability. This study aims to analyze the effect of corporate social responsibility on firm value with the control variables of liquidity, leverage, company size, and profitability in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017–2019. This study used purposive sampling technique with 156 observation data using multiple linear regression. The results of this research indicate that corporate social responsibility has no effect on firm value, while the control variables firm size and profitability have an effect on firm value, and liquidity and leverage have no effect on firm value.
{"title":"ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL KONTROL LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2019","authors":"Vincent Loekito, Loh Wenny Setiawati","doi":"10.25170/BALANCE.V18I1.2289","DOIUrl":"https://doi.org/10.25170/BALANCE.V18I1.2289","url":null,"abstract":"Firm value is an important factor for the company, because the firm value is not only a determinant of the condition of the company, but it can also attract investors to invest in the company. High stock prices make the market believe in the company's current performance and also the company's future prospects. This means that company managers must think about the company's image in the eyes of shareholders by implementing corporate social responsibility. Other factors which are the internal characteristics of the company that are able to influence firm value are liquidity, leverage, company size, and profitability. This study aims to analyze the effect of corporate social responsibility on firm value with the control variables of liquidity, leverage, company size, and profitability in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017–2019. This study used purposive sampling technique with 156 observation data using multiple linear regression. The results of this research indicate that corporate social responsibility has no effect on firm value, while the control variables firm size and profitability have an effect on firm value, and liquidity and leverage have no effect on firm value.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130143904","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-08DOI: 10.25170/balance.v18i1.2336
Inka Tiono, Syahril Djaddang
This research was conducted to analyze whether there are differences in financial performance in conventional banking BUKU IV before and after the COVID-19 pandemic based on capital ratio (Capital Adequency Ratio), earning asset quality ratio (Net Performing Loan), profitability ratio (Return on Asset & Return on Equity), efficiency ratio (BOPO: operational costs / operating income), and liquidity ratio (Loan / Deposit Ratio). Because of using saturated sampling technique, the objects that make up the population of this research are all used as research samples, that is seven banks that meet the criteria for BUKU IV including BCA, BNI, BRI, CIMB Niaga, Danamon, Mandiri, Panin. The results of this research shows that: ( 1) there is no difference in performance in conventional BUKU IV banking before and after the COVID-19 pandemic based on the CAR ratio; (2) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the NPL ratio; (3) there is a difference in performance in conventional banking BUKU IV before and after the COVID-19 pandemic based on the ROA ratio; (4) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the ROE ratio; (5) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the BOPO ratio; and (6) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the LDR ratio.
{"title":"ANALISIS KOMPARASI KINERJA KEUANGAN PADA PERBANKAN KONVENSIONAL BUKU IV DI INDONESIA SEBELUM DAN SESUDAH PANDEMI COVID-19","authors":"Inka Tiono, Syahril Djaddang","doi":"10.25170/balance.v18i1.2336","DOIUrl":"https://doi.org/10.25170/balance.v18i1.2336","url":null,"abstract":"This research was conducted to analyze whether there are differences in financial performance in conventional banking BUKU IV before and after the COVID-19 pandemic based on capital ratio (Capital Adequency Ratio), earning asset quality ratio (Net Performing Loan), profitability ratio (Return on Asset & Return on Equity), efficiency ratio (BOPO: operational costs / operating income), and liquidity ratio (Loan / Deposit Ratio). Because of using saturated sampling technique, the objects that make up the population of this research are all used as research samples, that is seven banks that meet the criteria for BUKU IV including BCA, BNI, BRI, CIMB Niaga, Danamon, Mandiri, Panin. The results of this research shows that: ( 1) there is no difference in performance in conventional BUKU IV banking before and after the COVID-19 pandemic based on the CAR ratio; (2) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the NPL ratio; (3) there is a difference in performance in conventional banking BUKU IV before and after the COVID-19 pandemic based on the ROA ratio; (4) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the ROE ratio; (5) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the BOPO ratio; and (6) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the LDR ratio.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117303204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-08DOI: 10.25170/balance.v18i1.2297
Lamoza Ressidnarry Lamoza Ressidnarry, J. Sjarief
Fraudulent financial reporting often occurs in company management. Management who has a cooperation contract with the principal, there are often differences in interests between management and shareholders. The difference in interests makes it possible for management to commit fraud. Therefore, the factors that cause fraudulent financial reporting need to be known. This study aims to examine the effect of bankruptcy, auditors specializing in industry and corporate governance (consisting of managerial ownership, number of audit committee meetings and composition of independent commissioners). The population of this research is manufacturing companies in the consumer goods industry which are listed on the Indonesia Stock Exchange 2015-2018. Based on the purposive sampling method in the sample selection process, 38 companies were obtained as samples. Hypothesis testing is carried out by logistic regression analysis using the SPSS version 21 program. The results of this study are bankruptcy, managerial ownership and the composition of independent commissioners have an effect on fraudulent financial reporting. Meanwhile, auditors specializing in industry and the number of audit committee meetings have no effect on fraudulent financial reporting.
{"title":"ANALISIS PENGARUH KEBANGKRUTAN, AUDITOR SPESIALISASI INDUSTRI DAN CORPORATE GOVERNANCE TERHADAP FRAUDULENT FINANCIAL REPORTING","authors":"Lamoza Ressidnarry Lamoza Ressidnarry, J. Sjarief","doi":"10.25170/balance.v18i1.2297","DOIUrl":"https://doi.org/10.25170/balance.v18i1.2297","url":null,"abstract":"Fraudulent financial reporting often occurs in company management. Management who has a cooperation contract with the principal, there are often differences in interests between management and shareholders. The difference in interests makes it possible for management to commit fraud. Therefore, the factors that cause fraudulent financial reporting need to be known. \u0000This study aims to examine the effect of bankruptcy, auditors specializing in industry and corporate governance (consisting of managerial ownership, number of audit committee meetings and composition of independent commissioners). The population of this research is manufacturing companies in the consumer goods industry which are listed on the Indonesia Stock Exchange 2015-2018. Based on the purposive sampling method in the sample selection process, 38 companies were obtained as samples. Hypothesis testing is carried out by logistic regression analysis using the SPSS version 21 program. \u0000The results of this study are bankruptcy, managerial ownership and the composition of independent commissioners have an effect on fraudulent financial reporting. Meanwhile, auditors specializing in industry and the number of audit committee meetings have no effect on fraudulent financial reporting.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121056549","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-01-14DOI: 10.25170/BALANCE.V17I1.2013
Surya Anugrah, Christina Yuliana
This research is conducted to analyze the influence of disclosure of Corporate Social Responsibility, profitability, and leverage to tax management. The company must pay taxes to the government as one of the stakeholders. On the other hand, the company is also required to perform its social responsibility as an effort to gain legitimacy from the local community. The study was conducted on manufacturing companies listed in the Indonesia Stock Exchange from 2013 to 2015 and by using the panel data analysis method. Of the 143 companies, 70 companies meet population requirements. The number of samples used in this research amounted to 168 units of observation. The data used in this study is secondary data obtained from financial reports and annual reports. The results show that the variables of Corporate Social Responsibility Disclosure, profitability, and leverage effect to tax management.
{"title":"ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN PAJAK","authors":"Surya Anugrah, Christina Yuliana","doi":"10.25170/BALANCE.V17I1.2013","DOIUrl":"https://doi.org/10.25170/BALANCE.V17I1.2013","url":null,"abstract":"This research is conducted to analyze the influence of disclosure of Corporate Social Responsibility, profitability, and leverage to tax management. The company must pay taxes to the government as one of the stakeholders. On the other hand, the company is also required to perform its social responsibility as an effort to gain legitimacy from the local community. The study was conducted on manufacturing companies listed in the Indonesia Stock Exchange from 2013 to 2015 and by using the panel data analysis method. Of the 143 companies, 70 companies meet population requirements. The number of samples used in this research amounted to 168 units of observation. The data used in this study is secondary data obtained from financial reports and annual reports. The results show that the variables of Corporate Social Responsibility Disclosure, profitability, and leverage effect to tax management.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114575787","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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