Pub Date : 2020-05-30DOI: 10.25170/BALANCE.V16I1.1285
Miswanto Miswanto, Vajrin Syawaluddin Aslan
This study aims to analyze the financial performance of Indonesian manufacturing companies after and before the global economic crisis of 2008. In this study, financial performance is measured by Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM). By comparing the average ROA, ROE and NPM before after and before the crisis, the results of testing with descriptive analysis can be stated that ROA, ROE and NPM after the crisis are higher than before the crisis. Thus financial performance after crisis has increased compared to before the crisis. Based on descriptive analysis, it can be found that the performance of financial manufacturing companies after the the crisis is better than before crisis. Based on the t test, the results of testing on ROA, ROE and NPM are as follows. First, the ROA after the crisis showed greater than before the 2008 global economic crisis and the increase was said to be significant. Second, the ROE after the crisis showed greater than before the global economic crisis, but was not statistically significant. Third, the NPM after the crisis also showed greater than before the crisis, but it was not statistically significant.Thus, the finding with the t test shows that financial performance as measured by ROA, its performance after the crisis increases compared to before the crisis.
{"title":"ANALISIS KINERJA KEUANGAN: SESUDAH DAN SEBELUM KRISIS EKONOMI GLOBAL 2008 PADA PERUSAHAAN MANUFAKTUR DI INDONESIA","authors":"Miswanto Miswanto, Vajrin Syawaluddin Aslan","doi":"10.25170/BALANCE.V16I1.1285","DOIUrl":"https://doi.org/10.25170/BALANCE.V16I1.1285","url":null,"abstract":"This study aims to analyze the financial performance of Indonesian manufacturing companies after and before the global economic crisis of 2008. In this study, financial performance is measured by Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM). By comparing the average ROA, ROE and NPM before after and before the crisis, the results of testing with descriptive analysis can be stated that ROA, ROE and NPM after the crisis are higher than before the crisis. Thus financial performance after crisis has increased compared to before the crisis. Based on descriptive analysis, it can be found that the performance of financial manufacturing companies after the the crisis is better than before crisis. Based on the t test, the results of testing on ROA, ROE and NPM are as follows. First, the ROA after the crisis showed greater than before the 2008 global economic crisis and the increase was said to be significant. Second, the ROE after the crisis showed greater than before the global economic crisis, but was not statistically significant. Third, the NPM after the crisis also showed greater than before the crisis, but it was not statistically significant.Thus, the finding with the t test shows that financial performance as measured by ROA, its performance after the crisis increases compared to before the crisis.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114477979","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 : 2020-05-30DOI: 10.25170/BALANCE.V16I1.1284
Albert Albert, E. Widyastuti
Earnings management is an important thing to that affects financial report as a base of decision making. This research aims to analyze the effect of audit quality, leverage, and managerial ownership on earnings management and how it affected the quality of financial report.This research use 267 data samples from manufacturing company listed in Indonesia Stock Exchange year 2015 – 2017. The methods of analysis use for the study are descriptive statistic method and multiple linear regression analysis method. The result of this research shows that audit quality has positive effect on earnings management, leverage has no effect on earning management, and managerial ownership has no effect onearnings management.
{"title":"ANALISIS PENGARUH KUALITAS AUDIT, LEVERAGE, DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015--2017)","authors":"Albert Albert, E. Widyastuti","doi":"10.25170/BALANCE.V16I1.1284","DOIUrl":"https://doi.org/10.25170/BALANCE.V16I1.1284","url":null,"abstract":"Earnings management is an important thing to that affects financial report as a base of decision making. This research aims to analyze the effect of audit quality, leverage, and managerial ownership on earnings management and how it affected the quality of financial report.This research use 267 data samples from manufacturing company listed in Indonesia Stock Exchange year 2015 – 2017. The methods of analysis use for the study are descriptive statistic method and multiple linear regression analysis method. The result of this research shows that audit quality has positive effect on earnings management, leverage has no effect on earning management, and managerial ownership has no effect onearnings management.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124588534","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 : 2018-09-01DOI: 10.25170/BALANCE.V15I2.81
Fitri Humairoh
The purpose of this study was to examine the influence of Corporate Social Responsibility and Managerial Ownership on Firm’s Value, analysis profitability as moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm's Value. And also to examine Firm Size as a moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm’s Value. Data for this research were obtained from the firm's annual report and financial statement on the Indonesia Stock Exchange (IDX) site. A sample used in this research are 120 manufacturing companies that listed on the Indonesia Stock Exchange from 2013-2015. The sampling technique used is purposive sampling method. This research uses a regression analysis. Based on the analysis it can be concluded that the significant positive effect of Corporate Social Responsibility on firm’s value. Managerial Ownership has no effect on a firm's value. Profitability can be a moderating variable between Corporate Social Responsibilities with Firm's Value, but cannot be a moderate variable between Managerial Ownership with Firm’s Value. Firm Size cannot be a moderating variable between Corporate Social Responsibilities with Firm's Value and cannot be a moderating variable between Managerial Ownership with Firm's Value.
{"title":"PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013--2015","authors":"Fitri Humairoh","doi":"10.25170/BALANCE.V15I2.81","DOIUrl":"https://doi.org/10.25170/BALANCE.V15I2.81","url":null,"abstract":"The purpose of this study was to examine the influence of Corporate Social Responsibility and Managerial Ownership on Firm’s Value, analysis profitability as moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm's Value. And also to examine Firm Size as a moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm’s Value. Data for this research were obtained from the firm's annual report and financial statement on the Indonesia Stock Exchange (IDX) site. A sample used in this research are 120 manufacturing companies that listed on the Indonesia Stock Exchange from 2013-2015. The sampling technique used is purposive sampling method. This research uses a regression analysis. Based on the analysis it can be concluded that the significant positive effect of Corporate Social Responsibility on firm’s value. Managerial Ownership has no effect on a firm's value. Profitability can be a moderating variable between Corporate Social Responsibilities with Firm's Value, but cannot be a moderate variable between Managerial Ownership with Firm’s Value. Firm Size cannot be a moderating variable between Corporate Social Responsibilities with Firm's Value and cannot be a moderating variable between Managerial Ownership with Firm's Value.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128987011","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 : 2018-09-01DOI: 10.25170/balance.v15i2.84
S. Sulistyowati, L. Ulfah
Tax Aggressiveness is action taken to minimize the expenses of the taxpayer receives tax payable. The more efficient the tax expenses of State revenues from taxes will also decrease. This study was conducted to determine the effect of Corporate Social Responsibility Disclosure, Profitability and Leverage on Tax Aggressiveness in manufacture firms that listed at Indonesian Stock Exchange for the year 2013 – 2015. The sample was determined by purposive sampling method that listed at Indonesian Stock Exchange for the year of 2013 – 2015, with a total sample of 29 manufacture firms for a total observation in this study a total of 87 observations. The data used in this research is secondary data, in the form of a financial report and annual reports that downloaded via the official Indonesia Stock Exchange’s website. Data were analyzed using pooled data regression that processed using Eviews version 8.0 software. Hypothesis testing using t-statistic test. The results obtained are profitability variable which proxied by return on asset (ROA) had a significant impact on tax aggressiveness. While corporate social responsibility disclosure variable which proxied by corporate social responsibility index (CSRI) and leverage variable had no significant effect on tax aggressiveness.
税收抵免是纳税人为尽量减少应纳税额而采取的措施。国家税收收入的税收费用效率越高，也会减少。本研究旨在确定2013 - 2015年在印尼证券交易所上市的制造企业社会责任披露、盈利能力和杠杆对税收侵略性的影响。样本采用2013 - 2015年在印尼证券交易所上市的有目的抽样法确定，样本共29家制造企业，本研究共观察87个观察值。本研究中使用的数据是二手数据，以财务报告和年度报告的形式，通过印度尼西亚证券交易所官方网站下载。数据采用合并数据回归分析，采用Eviews version 8.0软件处理。假设检验采用t统计量检验。结果表明，以资产收益率(ROA)为代表的盈利能力变量对税收攻击性有显著影响。而以企业社会责任指数(CSRI)和杠杆变量为代表的企业社会责任披露变量对税收攻击性的影响不显著。
{"title":"PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013--2015","authors":"S. Sulistyowati, L. Ulfah","doi":"10.25170/balance.v15i2.84","DOIUrl":"https://doi.org/10.25170/balance.v15i2.84","url":null,"abstract":"Tax Aggressiveness is action taken to minimize the expenses of the taxpayer receives tax payable. The more efficient the tax expenses of State revenues from taxes will also decrease. This study was conducted to determine the effect of Corporate Social Responsibility Disclosure, Profitability and Leverage on Tax Aggressiveness in manufacture firms that listed at Indonesian Stock Exchange for the year 2013 – 2015. The sample was determined by purposive sampling method that listed at Indonesian Stock Exchange for the year of 2013 – 2015, with a total sample of 29 manufacture firms for a total observation in this study a total of 87 observations. The data used in this research is secondary data, in the form of a financial report and annual reports that downloaded via the official Indonesia Stock Exchange’s website. Data were analyzed using pooled data regression that processed using Eviews version 8.0 software. Hypothesis testing using t-statistic test. The results obtained are profitability variable which proxied by return on asset (ROA) had a significant impact on tax aggressiveness. While corporate social responsibility disclosure variable which proxied by corporate social responsibility index (CSRI) and leverage variable had no significant effect on tax aggressiveness.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115776264","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 : 2018-09-01DOI: 10.25170/balance.v15i2.82
N. Utami
This empirical study aims for examining the influence of liquidity risk on bank performance from the period 2010 to 2015 listed on Indonesia Stock Exchange. The measurement of liquidity risk will involve deposits or third-party fund, cash, and liquidity gap whereas the leverage will involve total debts to total assets as the independent variables. Meanwhile, the dependent variables of this study involve ROA and Tobin’s Q. This study was conducted under the purposive sampling method which involved 22 banks as samples. This study also used a panel data regression method and three testing models, including Common Effect Model, Fixed Effect Model, and Random Effect Model. The findings suggest a positive and significant influence of the third-party fund on ROA and Tobin’s Q. In contrast, the liquidity gap has a negative and significant influence on ROA and Tobin’s Q. Besides, the findings also suggest a positive and significant influence of cash on ROA and negatively significant on Tobin’s Q. The leverage has negative and significant influence on ROA and positively significant on Tobin’s Q.
{"title":"PENGARUH RISIKO LIKUIDITAS DAN LEVERAGE TERHADAP KINERJA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010--2015","authors":"N. Utami","doi":"10.25170/balance.v15i2.82","DOIUrl":"https://doi.org/10.25170/balance.v15i2.82","url":null,"abstract":"This empirical study aims for examining the influence of liquidity risk on bank performance from the period 2010 to 2015 listed on Indonesia Stock Exchange. The measurement of liquidity risk will involve deposits or third-party fund, cash, and liquidity gap whereas the leverage will involve total debts to total assets as the independent variables. Meanwhile, the dependent variables of this study involve ROA and Tobin’s Q. This study was conducted under the purposive sampling method which involved 22 banks as samples. This study also used a panel data regression method and three testing models, including Common Effect Model, Fixed Effect Model, and Random Effect Model. The findings suggest a positive and significant influence of the third-party fund on ROA and Tobin’s Q. In contrast, the liquidity gap has a negative and significant influence on ROA and Tobin’s Q. Besides, the findings also suggest a positive and significant influence of cash on ROA and negatively significant on Tobin’s Q. The leverage has negative and significant influence on ROA and positively significant on Tobin’s Q.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116617375","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 : 2018-09-01DOI: 10.25170/balance.v15i2.80
Fenny Putrianti, Sugi Suhartono
This research is aimed to determine the role of managerial ownership as a mechanism to improve the quality of earnings and value companies in manufacturing companies listed in the Indonesia Stock Exchange period 2014-2016. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in the period 2014-2016. The sample were selected by purposive sampling method, with the number of sample is 312 companies. The results showed that managerial ownership negatively affects firm value and managerial ownership does not affect the quality of profit but has a negative relationship. In addition, the results also show that the quality of earnings does not affect the value of the company but has a negative relationship. In addition, the quality of earnings does not affect the value of the company. Based on the analysis, the quality of earnings as intervening variable is not able to mediate the relationship between managerial ownership and firm value.
{"title":"PERAN KEPEMILIKAN MANAJERIAL SEBAGAI MEKANISME PENINGKATAN KUALITAS LABA DAN NILAI PERUSAHAAN","authors":"Fenny Putrianti, Sugi Suhartono","doi":"10.25170/balance.v15i2.80","DOIUrl":"https://doi.org/10.25170/balance.v15i2.80","url":null,"abstract":"This research is aimed to determine the role of managerial ownership as a mechanism to improve the quality of earnings and value companies in manufacturing companies listed in the Indonesia Stock Exchange period 2014-2016. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in the period 2014-2016. The sample were selected by purposive sampling method, with the number of sample is 312 companies. The results showed that managerial ownership negatively affects firm value and managerial ownership does not affect the quality of profit but has a negative relationship. In addition, the results also show that the quality of earnings does not affect the value of the company but has a negative relationship. In addition, the quality of earnings does not affect the value of the company. Based on the analysis, the quality of earnings as intervening variable is not able to mediate the relationship between managerial ownership and firm value.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115686517","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 : 2018-05-30DOI: 10.25170/BALANCE.V15I2.83
Annastasia Lizkayundari, Febrian Kwarto
This study aims to demonstrate empirically the effect of perception understanding taxpayers, usefulness, ease of use and satisfaction of taxpayers to use the e-filing system. This study uses a survey of the taxpayers of employees who are registered in the Tax Office Primary Cengkareng. There are 400 questionnaires distributed, 390 back, and the 385 questionnaires that could be analyzed. The result of this study indicates that the usefulness and satisfaction of taxpayers empirically effect on use e-filing system for individual taxpayers. While perception understanding taxpayers and ease of use have no effect on use e-filing system for individual taxpayers.
{"title":"PENGARUH PERSEPSI PEMAHAMAN WAJIB PAJAK, MANFAAT, KEMUDAHAN PENGGUNAAN, DAN KEPUASAN WAJIB PAJAK TERHADAP PENGGUNAAN SISTEM E-FILING","authors":"Annastasia Lizkayundari, Febrian Kwarto","doi":"10.25170/BALANCE.V15I2.83","DOIUrl":"https://doi.org/10.25170/BALANCE.V15I2.83","url":null,"abstract":"This study aims to demonstrate empirically the effect of perception understanding taxpayers, usefulness, ease of use and satisfaction of taxpayers to use the e-filing system. This study uses a survey of the taxpayers of employees who are registered in the Tax Office Primary Cengkareng. There are 400 questionnaires distributed, 390 back, and the 385 questionnaires that could be analyzed. The result of this study indicates that the usefulness and satisfaction of taxpayers empirically effect on use e-filing system for individual taxpayers. While perception understanding taxpayers and ease of use have no effect on use e-filing system for individual taxpayers.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129920685","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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