BALANCE: Jurnal Akuntansi, Auditing dan Keuangan

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Accounting

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Jurnal ilmiah BALANCE menyajikan riset terbaru tentang akuntansi, auditing, dan keuangan. Dapatkan analisis mendalam & temuan penting untuk akademisi & praktisi.

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Cover

Articles in this Journal

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...

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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,...

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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 2020-202...

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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 menen...

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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...

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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 influe...

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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 multina...

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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...