Balance : Jurnal Akuntansi dan Bisnis
type: channel
publisher: Universitas Muhammadiyah Palembang
language: en-US
publication name: Balance : Jurnal Akuntansi dan Bisnis
issn: 25487523
copyright: https://creativecommons.org BALANCE is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.
items: FAKTOR – FAKTOR YANG MEMPENGARUHI FISCAL STRESS PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN
items: KINERJA ANGGARAN SEKTOR PUBLIK BERDASARKAN AKUNTABILITAS, PARTISIPASI, PENGAWASAN, DAN KOMITMEN ORGANISASI
items: RETURN SAHAM MELALUI PROFITABILITAS SEBAGAI VARIABEL INTERVENING: LIKUIDITAS DAN STRUKTUR MODAL
items: PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN REPUTASI PERUSAHAAN DAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI
items: MEMPREDIKSI NILAI PERUSAHAAN: APAKAH COMPANY GROWTH, TINGKAT PERTUMBUHAN LABA, DAN GOOD CORPORATE GOVERNANCE PENTING?
items: PENGUNGKAPAN LINGKUNGAN: DITINJAU DARI KINERJA LINGKUNGAN, UKURAN PERUSAHAAN, LEVERAGE DAN IMPLIKASINYA TERHADAP PROFITABILITAS
items: PREFERENSI RISIKO SEBAGAI PEMODERASI PROGRAM PENGUNGKAPAN SUKARELA DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
items: PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), FINANCIAL DISTRESS, CORPORATE’S GROWTH, DAN FIRM SIZE TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC)
items: PENGARUH MOTIVASI WAJIB PAJAK, EDUKASI PAJAK, DAN SIFAT MACHIAVELLIAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI
items: FAKTOR - FAKTOR YANG MEMPENGARUHI KUALITAS SISTEM INFORMASI AKUNTANSI

FAKTOR – FAKTOR YANG MEMPENGARUHI FISCAL STRESS PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN
type: item
description: This research aims to determine the factors that can impact fiscal stress in Regency/City Governments in South Sumatra Province from 2018 to 2022. The resaerch uses a sample of Regency/City Governments in South Sumatra Province with moderate regional financial capacities. Secondary data sourced from publications released by the Supreme Audit Agency is utilized. The research employs multiple linear regression to test the hypotheses, specifically using the R² test, partial test, and simultaneous test, analyzed with SPSS (Statistical Package for the Social Sciences) Version 26.The result is that regional original income and capital expenditures have a positive and statistically significant impact on fiscal stress. balancing funds and decentralization fiscal have a negative and significant impact on fiscal stress.
creator: Anastasia Julia Citra
creator: Nelly Masnila
creator: Muhammad Husni Mubarok
rights: Copyright (c) 2024 Balance : Jurnal Akuntansi dan Bisnis
date: 2024-11-01
publication date: 2024-11-01
volume: 9
number: 2
starting page: 132
ending page: 142
doi: 10.32502/jab.v9i2.8461

KINERJA ANGGARAN SEKTOR PUBLIK BERDASARKAN AKUNTABILITAS, PARTISIPASI, PENGAWASAN, DAN KOMITMEN ORGANISASI
type: item
description: The purpose of this study was to test and analyze the relationship between the influence of accountability, participation and supervision on the performance of the value for money concept budget and organizational commitment as a moderating variable. This study used a quantitative method whose population was employees/staff at the PSDA Office of South Sumatra Province totaling 32 respondents. The data analysis method in this study was quantitative analysis with the analysis technique used, namely Moderated Regression Analysis (MRA) SPSS software version 26. The results showed that accountability and participation had a positive and significant effect while supervision did not affect the performance of the value for money concept budget. While Participation had a negative and significant effect and supervision had a positive and significant effect on the performance of the value for money concept budget moderated by organizational commitment and organizational commitment could not moderate accountability on the performance of the value for money concept budget at the PSDA on duty South Sumatra Province.
creator: Putri Hawa
creator: Fitriasuri Fitriasuri
rights: Copyright (c) 2024 Balance : Jurnal Akuntansi dan Bisnis
date: 2024-11-01
publication date: 2024-11-01
volume: 9
number: 2
starting page: 143
ending page: 159
doi: 10.32502/jab.v9i2.8806

RETURN SAHAM MELALUI PROFITABILITAS SEBAGAI VARIABEL INTERVENING: LIKUIDITAS DAN STRUKTUR MODAL
type: item
description: This research aims to assess the role of profitability in mediating the impact of liquidity and capital structure on stock returns in food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The study population included 29 companies, and the sample taken was 26 companies using purposive sampling method. The results show that there is a significant positive correlation between liquidity and profitability, while capital structure has no impact on profitability. In addition, liquidity, capital structure, and profitability are significantly negatively correlated with stock returns. Profitability also does not function as a mediator in the relationship between liquidity, capital structure and stock returns.
creator: Fitri Yeni
creator: Miftahul Khair
creator: Nabila Ulfa Maharani Putri
rights: Copyright (c) 2024 Balance : Jurnal Akuntansi dan Bisnis
date: 2024-11-01
publication date: 2024-11-01
volume: 9
number: 2
starting page: 160
ending page: 172
doi: 10.32502/jab.v9i2.8434

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN REPUTASI PERUSAHAAN DAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI
type: item
description: This study aims to analyze the effect of corporate social responsibility on firm value, with company reputation and financial performance as mediating variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. The number of samples is 37 company data for three years, which were selected using purposive sampling. The study results found that corporate social responsibility positively and significantly affects a corporate reputation. Corporate social responsibility has a positive and significant impact on financial performance. Company reputation has a positive but insignificant effect on firm value. Financial performance has a positive and significant impact on firm value. Corporate social responsibility has a positive but insignificant effect on firm value. Corporate reputation cannot mediate the impact of corporate social responsibility on firm value. Financial performance can mediate corporate social responsibility's impact on firm value.
creator: Robert Jao
creator: Fransiskus Randa
creator: Anthony Holly
creator: Evelyn Laorens
rights: Copyright (c) 2024 Balance : Jurnal Akuntansi dan Bisnis
date: 2024-11-01
publication date: 2024-11-01
volume: 9
number: 2
starting page: 173
ending page: 192
doi: 10.32502/jab.v9i2.8768

MEMPREDIKSI NILAI PERUSAHAAN: APAKAH COMPANY GROWTH, TINGKAT PERTUMBUHAN LABA, DAN GOOD CORPORATE GOVERNANCE PENTING?
type: item
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creator: Sri Widyaningsih
creator: Shinta Permata Sari
rights: Copyright (c) 2024 Balance : Jurnal Akuntansi dan Bisnis
date: 2024-11-01
publication date: 2024-11-01
volume: 9
number: 2
starting page: 193
ending page: 207
doi: 10.32502/jab.v9i2.8462

PENGUNGKAPAN LINGKUNGAN: DITINJAU DARI KINERJA LINGKUNGAN, UKURAN PERUSAHAAN, LEVERAGE DAN IMPLIKASINYA TERHADAP PROFITABILITAS
type: item
description: This research was conducted to determine the relationship between environmental performance, company size, and leverage on environmental disclosure and its implications on profitability in PROPER-rated companies listed on the Indonesia Stock Exchange for the 2019-2023 period using secondary data, namely annual financial report data. The type of research used is associative research. The population in this study was 67 companies and the samples taken were 11 companies. The data collection technique used is documentation. The data analysis method in this research is a quantitative analysis using several techniques, namely classical assumption testing, multiple linear regression analysis, coefficient of determination, and hypothesis testing assisted by data processing applications, namely Statistical Product and Service Solutions (SPSS). The results show that environmental performance and leverage influence environmental disclosure, however, company size doesn’t influence environmental disclosure. Furthermore, leverage influences profitability, but environmental performance, company size, and environmental disclosure don’t.
creator: Lismi Nugraheni Putri
creator: Siti Hamidah Rustiana
creator: Muhammad Irfan Tarmizi
rights: Copyright (c) 2024 Balance : Jurnal Akuntansi dan Bisnis
date: 2024-11-01
publication date: 2024-11-01
volume: 9
number: 2
starting page: 208
ending page: 225
doi: 10.32502/jab.v9i2.8584

PREFERENSI RISIKO SEBAGAI PEMODERASI PROGRAM PENGUNGKAPAN SUKARELA DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
type: item
creator: Icha Fajriana
creator: Cherrya Dhia Wenny
rights: Copyright (c) 2024 Balance : Jurnal Akuntansi dan Bisnis
date: 2024-11-01
publication date: 2024-11-01
volume: 9
number: 2
starting page: 226
ending page: 237
doi: 10.32502/jab.v9i2.8912

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), FINANCIAL DISTRESS, CORPORATE’S GROWTH, DAN FIRM SIZE TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC)
type: item
description: The purpose of this study is to determine the influence of corporate social responsibility (CSR), financial distress, corporate's growth and firm size on earnings response coefficient (ERC). The data analysis method used in this study is a quantitative method and uses panel data regression analysis techniques. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2022. The results show that financial distress has an effect on earnings response coefficient (ERC), corporate social responsibility (CSR), corporate's growth, and firm size has no effect on earnings response coefficient (ERC).
creator: Zevira Sakinah
creator: Yudi Partama Putra
rights: Copyright (c) 2024 Balance : Jurnal Akuntansi dan Bisnis
date: 2024-11-05
publication date: 2024-11-05
volume: 9
number: 2
starting page: 238
ending page: 253
doi: 10.32502/jab.v9i2.8856

PENGARUH MOTIVASI WAJIB PAJAK, EDUKASI PAJAK, DAN SIFAT MACHIAVELLIAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI
type: item
description: This research aims to determine the influence of taxpayer motivation, tax education, and Machiavellian nature on taxpayer compliance with risk preferences as a moderating variable in the service area of the West Ilir Pratama Tax Service Office, Palembang City. The sample used was simple random sampling and could only be used as many as 114 questionnaires from 400 respondents. The data used is primary data. The data collection technique was carried out by distributing questionnaires. The results of this research show that taxpayer motivation, tax education, and Machiavellian traits jointly influence taxpayer compliance. Partially, taxpayer motivation and Machiavellian nature influence taxpayer compliance, while tax education has no influence on taxpayer compliance. MRA hypothesis testing shows that risk preference results are unable to moderate the influence of taxpayer motivation on taxpayer compliance, the influence of tax education on taxpayer compliance, and the influence of Machiavellian traits on taxpayer compliance. Risk preference is only a moderator predictor in the relationship models formed.
creator: Lis Djuniar
creator: Betri Betri
creator: Nina Sabrina
creator: Dewi Puspa Sari
creator: Sandy Pradana Melhanu
rights: Copyright (c) 2024 Balance : Jurnal Akuntansi dan Bisnis
date: 2024-11-12
publication date: 2024-11-12
volume: 9
number: 2
starting page: 254
ending page: 272
doi: 10.32502/jab.v9i2.8919

FAKTOR - FAKTOR YANG MEMPENGARUHI KUALITAS SISTEM INFORMASI AKUNTANSI
type: item
creator: Anggrelia Afrida
creator: Aprianto Aprianto
creator: Cahaya Rahmadona
rights: Copyright (c) 2024 Balance : Jurnal Akuntansi dan Bisnis
date: 2024-11-26
publication date: 2024-11-26
volume: 9
number: 2
starting page: 273
ending page: 284
doi: 10.32502/jab.v9i2.8928