BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal BALANCE is a scientific journal published by Accounting Program Atma Jaya Catholic University of Indonesia. Jurnal Akuntansi is published twice a year in May and November with the scopes and focus of the research areas that are Accounting Topic include: financial accounting studies auditing accounting information systems other topics related to accounting The BALANCE was first published twice a year for the printed version in 2014. Then Jurnal Akuntansi started using the OJS platform for online journal and it's get e-ISSN in 2017, exactly at Vol 14 No 2. In November 2017, the publishing process in BALANCE has been using full electronics. Registration Process in JURNAL AKUNTANSI The registration process in Jurnal Akuntansi is conducted by sending author's data such as full name and academic degree, email, and institutional affiliation to email weli.imbiri@atmajaya.ac.id; jurnal.balance@atmajaya.ac.id. Registration can also be done via the submission menu. Thank you
Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya
ESG DISCLOSURES AND TECHNOLOGICAL INNOVATION ON THE FINANCIAL PERFORMANCE OF ENERGY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
Energy companies are frequently exposed to price volatility, which significantly impacts their overall performance. This study examines the influence of Environmental, Social, and Governance (ESG) disclosure and technological innovation on the financial performance of energy companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2025. Using secondary data from annual and sustainability reports, this research employs purposive sampling, yielding 68 firm-year observations from 17 selected companies. Data was analyzed using multiple linear regression. The results indicate that ESG disclosure has a positive and significant effect on financial performance, whereas technological innovation does not have a significant impact. These findings provide sector-specific empirical evidence that refines both legitimacy theory and stakeholder theory. Furthermore, the results offer practical implications for managers and policymakers in formulating more resilient disclosure strategies to enhance corporate financial outcomes.
Copyright (c) 2026 BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
GREEN BANKING, BOARD DIVERSITY, AND BANK PERFORMANCE: A LINIEAR AND NON-LINEAR STUDY IN INDONESIA
The pressure on the banking sector to embrace sustainability principles stems not only from domestic regulations but also from the fact that economic activities have become urgent concerns for governments and businesses across all industries. This study aims to examine the influence of green banking and board diversity on bank profitability, considering the possibility of nonlinear relationships. Using 39 banks with a 3-year observation period obtained 117 panel data observations, this study uses a Random Effects model with a robust clustered standard errors approach. The results study show that green banking has proven insignificant for profitability. In contrast, non-linear board diversity has been shown to have a u-shape influence, and the linear influence is not significant on profitability. This result is a marker that board diversity are important components in achieving bank performance, meanwhile, green banking has not had a significant impact. The results also support the theory of upper echelons and self-categorization
PARADOKS NORMA SOSIAL DALAM KEPATUHAN SERTIFIKASI ISPO: BUKTI DARI AKUNTANSI KEPERILAKUAN
This study challenges the foundational assumption in behavioral accounting that social norms promote compliance. It investigates a paradoxical possibility: under certain conditions, social norms may inhibit compliance. Drawing on the theory of planned behavior, this research examines how social norms, conservation beliefs, and self-efficacy influence smallholders' intention to adopt Indonesian Sustainable Palm Oil (ISPO) certification. Survey data from 143 smallholders in South Kalimantan were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal a social norms paradox: perceived community pressure negatively influences certification intention. Conservation beliefs also exhibit a negative effect, indicating value-control misalignment when certification is perceived as disconnected from substantive outcomes. In contrast, self-efficacy positively influences intention. This study identifies boundary conditions for subjective norms and introduces the concept of value-control misalignment to explain resistance among environmentally committed actors.
THE EFFECTS OF DIGITAL TRANSFORMATION, ESG DISCLOSURE, AND CORPORATE GOVERNANCE ON CORPORATE FINANCIAL DISTRESS THROUGH OPERATIONAL RISK AND FINANCING CONSTRAINTS
This study examines the effects of digital transformation, ESG disclosure, and corporate governance on corporate financial distress, with a focus on the mediating roles of operational risk and financing constraints. Using panel data from non-financial firms listed on the Indonesia Stock Exchange over the period 2018 to 2024, the study applies fixed effects regression and bootstrap mediation analysis to test the proposed relationships. The results show that ESG disclosure and corporate governance significantly reduce financial distress, while digital transformation exhibits a positive direct effect, reflecting transitional costs and complexity during early adoption stages. However, the mediation analysis reveals that digital transformation, ESG disclosure, and corporate governance indirectly improve financial stability by reducing operational risk and financing constraints. Both mediating variables are found to be significant determinants of financial distress, confirming the importance of internal risk conditions and access to external financing. The findings support a dual-channel framework, demonstrating that financial distress is shaped not only by firm characteristics but also by underlying transmission mechanisms. This study contributes to the literature by integrating multiple theoretical perspectives and providing evidence from an emerging market context. The results offer practical implications for firms and policymakers in enhancing financial resilience through improved governance, transparency, and digital capability.
AUDIT QUALITY: A MODEL BASED ON PERSONAL CHARACTERISTIC OF AUDITOR ON PUBLIC ACCOUNTING FIRMS
This research uses attribution theory to examine the influence of independence, competence, and integrity on audit quality of auditors’ work at a public accounting firm in Central Java, Indonesia. This study uses a quantitative descriptive research design. The sampling method used in this study is convenience sampling. Data collected through questionnaires distributed directly to auditors working in Central Java. This study involved a sample of 62 auditors from public accounting firms. The data were analyzed using partial least squares analysis. The research results show that audit quality is positively influenced by independence, competence, and integrity. These results can be used as input for partners that improving audit quality can be achieved by increasing the independence, competence, and integrity of their auditors. This article shows how the application of attribution theory can explain how auditors’ personal characteristics can influence audit quality
PENGARUH SUSTAINABLE LENDING TERHADAP RISIKO KREDIT BANK UMUM KONVENSIONAL DI INDONESIA
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
PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR
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.
PROFITABILITAS, LEVERAGE, DAN KEBERAGAMAN DEWAN TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN SEKTOR BASICMATERIAL DAN ENERGI
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..
EVALUASI PRAKTIK AUDIT ATAS UTANG LANCAR PADA KAP XYZ BERDASARKAN STANDAR AUDIT
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.
THE INFLUENCE OF ARTIFICIAL INTELLIGENCE CAPABILITIES ON EMPLOYEES’ PRODUCTIVITY AMONG INFORMATION TECHNOLOGY STAFF IN JAKARTA
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
FAKTOR-FAKTOR YANG MEMPENGARUHI ANTI-CORUPTION DISCLOSURE
This study aims to analyze the influence of an independent commissioner, independent audit committee, audit quality, and institutional ownership on anticorruption disclosure. This research uses a purposive sampling method with 53 companies as the sample. The sample is the energy company listed in Indonesia Stock Excange from 2021 to 2023. The data analysis methods used are multiple linear regression. Statistical for social science software version 30 is used for testing. The results of the hypothesis test show that independent commissioner, audit quality, and institutional ownership positively influence anticorruption disclosure. Meanwhile, independent audit committees negatively influence anticorruption disclosure. This research shows that the importance of good corporate governance can increase the transparency and accountability of the company energy sector.
VALUE ADDED INTELLECTUAL COEFFICIENT TERHADAP KONSERVATISME AKUNTANSI
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.
Copyright (c) 2025 BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
PENGARUH KECUKUPAN MODAL, TINGKAT EFISIENSI OPERASIONAL, DAN RISIKO KREDIT TERHADAP KINERJA KEUANGAN PERBANKAN INDONESIA
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.
PENGARUH PENGETAHUAN, RISK-RETURN, DAN BANDWAGON EFFECT MEMPENGARUHI MINAT INVESTASI CRYPTOCURRENCY PADA MAHASISWA
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 KEPEMILIKAN MANAJERIALTERHADAP NILAI PERUSAHAAN DENGAN SUSTAINABILITY REPORTING SEBAGAI PEMEDIASI
This research aims to investigate the influence of managerial ownership on firm value, tested both directly and through the mediation of sustainability reporting. The theoretical basis used in building the research model is the stakeholder theory and agency theory. The population used consists of manufacturing and mining sector companies listed on the Indonesia Stock Exchange (IDX) for the research period of 2019-2021. The sample size is 15 companies each year selected using purposive sampling method and utilizing secondary data, namely annual reports and sustainability reports. The analysis method used is path analysis, and the mediation hypothesis testing is conducted using the Sobel test. The analysis results show that managerial ownership has a positive and significant effect on sustainability reporting. Managerial ownership and sustainability reporting have a positive and significant impact on firm value. This study also demonstrates how management ownership's impact on firm value is mediated by sustainability reporting.
PENGARUH RETURN ON EQUITY, ECONOMIC VALUE ADDED, DAN DIVIDEND PAYOUT RATIO TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTURDI BURSA EFEK INDONESIA PERIODE 2020-2022
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 GENDER DIVERSITY, OPERATING CASH FLOW, DAN FIRM AGE TERHADAP FINANCIAL DISTRESS
PENGARUH PENERAPAN TATA KELOLA DAN BIAYA CSR TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI
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
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.
STUDI KOMPARATIF PENERAPAN PRINSIP KEWAJARAN DAN KELAZIMAN USAHA PADA TRANSAKSI AFILIASI JASA MANAJEMEN SEBELUM DAN SESUDAH BERLAKUNYA PMK NOMOR 172 TAHUN 2023
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.
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT: SKEPTISME DAN AUDIT TENURE
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.
EFISIENSI INVESTASI, TATA KELOLA, DAN NILAI PERUSAHAAN: STUDI PADA SEKTOR MANUFAKTUR
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.
PENGUNGKAPAN SUSTAINABILITY REPORT dan KOMISARIS INDEPENDEN TERHADAP PRAKTIK EARNINGS MANAGEMENT
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.
ANALISIS PENERAPAN PENGENDALIAN INTERNAL PERSEDIAAN DI PERUSAHAAN “PT. TERNYAMAN”
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.
Hyasshinta Dyah Sweztika Lukitaning Paramitadewi
DETECTION OF FINANCIAL DISTRESS IN TECHNOLOGY COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE
The purpose of this study is to determine and analyse the sensitivity of the results of financial distress analysis using the Ohlson and Grover models to predict financial distress in technology companies listed on the IDX for the 2020-2022 period. The study employs quantitative data extracted from the financial statements of technology companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Utilizing the Ohlson and Grover models, the research aims to detect financial distress within these technology firms and determine the sensitivity level of the two models. This descriptive research design relies on secondary data sources, emphasizing the objectivity and popularity inherent in data-driven analyses. The research results of financial distress detection analysis, Ohlson model detects 10 distress zones and 8 safe zones, while Grover model detects 5 distress zones, 1 gray zone and 12 safe zones. From this analysis, the Grover model shows a higher level of sensitivity in recognizing financial distress with 12 samples consistent with the results of the Grover model analysis.
Copyright (c) 2024 BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
ANALISIS NPL, LDR, DAN CAR TERHADAP KINERJA KEUANGAN BANK PEMBANGUNAN DAERAH DI PROVINSI KALIMANTAN
Banks are financial institutions that collect public money through deposits and back it to the community through credit. The function of BPD is to encourage the creation of regional economic growth, hold cash, and manage regional finances, as well as one of the sources of local revenue. This study aims to analyze the effect of NPL, LDR, and CAR on financial performance projected by ROA. The population of this study is a regional development bank in Kalimantan Province, namely, as many as four companies for the period 2013-2022. Three companies were obtained as samples based on the purposive sampling technique. The data analysis technique used is multiple linear regression. The results showed that (1) NPL has a negative and insignificant effect on ROA, (2) LDR has a positive and significant effect on ROA, and (3) CAR has no significant effect on ROA.
ANALISIS PENGARUH KOMITMEN PROFESIONAL, INTENSITAS MORAL, DAN LOCUS OF CONTROL TERHADAP INTENSI WHISTLEBLOWING
It is not easy for individuals to decide to carry out whistleblowing. Individuals will be faced with the dilemma of whether to blow the whistle or just let the violation happen because of concerns about the negative impact it will have on them. Therefore, it is important to research the factors that can influence whistleblowing intentions, so that organizations can understand the dynamics behind individual decisions to report violations or unethical behavior. This research aims to analyze the influence of professional commitment, moral intensity, and locus of control on whistleblowing intentions. In collecting data, the author distributed questionnaires online with a research sample of 45 respondents who were employees of 3 companies in Jakarta that had implemented a whistleblowing system, namely PT Telkom Indonesia, PT Telekomunikasi Selular, and PT Bursa Efek Indonesia. The collected data was analyzed using multiple regression analysis method. The research results show that professional commitment has a positive influence on whistleblowing intentions. Meanwhile, moral intensity and locus of control have no influence on whistleblowing intentions. Keywords: Professional Commitment, Moral Intensity. Locus of Control, Whistleblowing Intentions
SI-PEKA : OPEN FINANCIAL MANAGEMENT INFORMATION SYSTEM AS AN EFFORT TO CONTROL INTERNAL FINANCIAL BUDGETS IN THE EDUCATIONAL ENVIRONMENT
The purpose of writing this article is to describe the concepts of a sound financial management information system, technology-based financial management, and an open financial management information system (SI-Peka). First, a healthy financial management information system is described by the good quality of financial statements and the acquisition of an unqualified opinion from the auditor. Second, technology-based financial management is one of the right solutions to control fraud in the education environment. Third, through the use of technology, a website can be created, namely SI-Peka, which integrates various information related to financial data in educational institutions or institutions with the aim of making it easier to supervise financial management and prevent the risks of fraud in financial reporting.
DETERMINAN HARGA SAHAM PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA
This study aims to determine the effect on the variable net profit margin, return on assets, earnings per share, and the current ratio on stock prices. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2018-2021. This study used a quantitative research design and the data used were obtained from the annual financial reports of banking companies. The sampling technique used purposive sampling method with a total sample of 21 banking companies. The analytical method used is multiple linear regression analysis with SPSS version 25. The results of this study indicate that net profit margin has no effect on stock prices, return on assets has a negative effect on stock prices, earnings per share and current ratio have a positive effect on stock prices.
PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN TAHUN 2019-2021
Penelitian ini bertujuan untuk menganalisis pengaruh laporan keberlanjutan terhadap kinerja keuangan perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021. Pemilihan sampel penelitian ini menggunakan metode purposive sampling yang terdiri dari 66 data. Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dari situs resmi masing-masing perusahaan dan situs www.idx.co.id. Data penelitian ini diolah dengan menggunakan Partial Least Square Regression dengan bantuan SmartPLS 3.3.5. Hasil penelitian menunjukkan bahwa dimensi ekonomi berpengaruh terhadap kinerja keuangan perusahaan. Sedangkan untuk dimensi lingkungan dan dimensi sosial tidak berpengaruh terhadap kinerja keuangan perusahaan.