BALANCE: Jurnal Akuntansi, Auditing dan Keuangan

FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT: SKEPTISME DAN AUDIT TENURE

2024-12-23T02:47:40+07:00

Financial statements are one of the main things that can make investors invest their capital in business, this is the basic reference for investors/investors to see if the company has good/bad quality. This study aims to analyze the influence of keptism and audit tenure on audit quality. The polulation of this research is an external auditor who is still actively working around the province of DKI Jakarta with the level of junior director, senior auditor, supervisor, manager, and partner. The sampling method used in this study is random sampling. And this study managed to collect 32 respondents. The data analysis methods used are descriptive statistical tests, data quality tests, classical assumption tests, and hypothesis tests using statistical for social science software version 26. The results of the hypothesis test show that skepticism influences audit quality, and tenure audit has no effect on audit quality.

ANALISIS PENERAPAN PENGENDALIAN INTERNAL PERSEDIAAN DI PERUSAHAAN “PT. TERNYAMAN”

2024-12-19T01:48:26+07:00

PT. Ternyaman merupakan perusahaan yang menjual berbagai alat-alat perlengkapan rumah tangga serta dekorasi untuk menghias rumah. Oleh karena itu, penilaian persediaan yang akurat penting dalam menjalankan kegiatan operasi bisnis dan menentukan kesehatan keuangan perusahaan. Dikarenakan jumlah persediaan yang sangat banyak dan tersebar di berbagai lokasi, maka tidak jarang terjadi selisih saat pergecekan fisik persediaan. Untuk itu, penelitian ini bertujuan untuk menganalisis penerapan pengendalian internal terkait persediaan yang telah diterapkan oleh perusahaan. Data yang digunakan penelitian ini adalah data primer yang langsung diperoleh dari Perusahaan. Sementara metode yang digunakan adalah metode penelitian lapangan dan kepustakaan dimana pengumpulan data dilakukan dengan cara wawancara, observasi, dan analisis data stock opname (SO) selama 6 bulan dari bulan Juli – Desember 2023. Beberapa kelemahan pengendalian internal yang dapat menjadi perhatian manajemen perusahaan antara lain adalah tidak adanya SOP, peletakan CCTV yang kurang tepat, serta peningkatan selisih perhitungan fisik dari bulan November – Desember yang memberikan peringatan akan kurangnya pengetatan dalam pengendalian Internal.

EFISIENSI INVESTASI, TATA KELOLA, DAN NILAI PERUSAHAAN: STUDI PADA SEKTOR MANUFAKTUR

2024-12-20T07:03:56+07:00

The research focuses on analyzing the effect of investment efficiency, independent board of commissioners, and audit committees on the firm value of manufacturing firms listed on the Indonesia Stock Exchange in the periods 2020–2022. This research uses a purposive sampling method, choosing 23 manufacturing companies that published complete financial statements annually. We use Tobin's Q to measure firm value, ROA and sales growth residuals to capture investment efficiency, whereas independent commissioners and audit committees are assessed on the basis of proportions and frequency of meetings. The results show investment efficiency and independence commissioners have a positive effect on firm value. The audit committee has a significant effect. These findings add to the corporate governance literature and can facilitate investors during their decision-making by providing firm-level insights.

STUDI KOMPARATIF PENERAPAN PRINSIP KEWAJARAN DAN KELAZIMAN USAHA PADA TRANSAKSI AFILIASI JASA MANAJEMEN SEBELUM DAN SESUDAH BERLAKUNYA PMK NOMOR 172 TAHUN 2023

2025-01-21T02:44:57+07:00

The Indonesian government released the latest regulation regarding the arm's length principle in transactions affected by special relationships, namely Peraturan Menteri Keuangan No. 172 (PMK-172), effective December 29, 2023. As a multinational company with related party transactions, PT XYZ must adjust to PMK-172 for the tax year after its enactment. Therefore, the author conducts a comparative analysis of the application of the arm’s length principle before and after the enactment of PMK-172 to help PT XYZ ensure its tax compliance. This study aims to determine the suitability of arm’s length principle application by PT XYZ for the tax year before the enactment of PMK-172, to compare the application of arm's length principle before and after the enactment of PMK-172, and to identify potential problems after the enactment of PMK-172. The data collection methods used are interviews and documentation, and the data analysis method used is data and method triangulation. The results of the study concluded that the comparison of the application of the arm’s length principle before and after the enactment of PMK-172 show several differences, including the legal basis, the stages of implementing the arm’s length principle, the preliminary stages, and the corresponding adjustment. Furthermore, it is concluded that the problems that are likely to arise after the enactment of PMK-172 are problems in the documentation of the preliminary stage, differences in interpretation of regulations, an increase in tax disputes, and preference for the selection of transfer pricing methods that emphasize the hierarchical method.

PENGARUH PENERAPAN TATA KELOLA DAN BIAYA CSR TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI

2025-01-23T04:31:17+07:00

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.

PENGARUH KEPEMILIKAN INSTITUSIONAL, DEBT COVENANT, UKURAN PERUSAHAAN, DAN GROWTH OPPORTUNITY TERHADAP KONSERVATISME AKUNTANSI INDUSTRI MANUFAKTUR

2025-01-21T09:15:53+07:00

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.