BALANCE: Jurnal Akuntansi, Auditing dan Keuangan

PENGARUH STRATEGI PEMASARAN, KEPEMIMPINAN, RISIKO SUKU BUNGA TERHADAP KINERJA KEUANGAN KOPERASI SIMPAN PINJAM

Agnes Kartika Mutiara Sari, Petrus Ridaryanto — Sat, 30 Sep 2023 00:00:00 +0200

The purpose of this study is to examine the effect of marketing strategy, leadership and interest rate risk on the financial performance of Credit Union. The sample of this study is 44 Credit Union members of the Credit Union Central of Jakarta. The author conducted a questionnaire survey to collect data and test the hypotheses developed in this study. the author sent the questionnaires to the boards and managers of Credit Union. Regression analysis of multiple linear was applied to analyze the data. The results show that leadership has a positive and significant effect on the financial performance of Credit Union. Marketing strategy and interest rate risk have no effect on the financial performance of Credit Union.The results of this study can be used as consideration for the Credit Union to improve skills leadership of the boards and managers.The study has three limitation. First the authors collect data from Credit Union to minimize the effect of data heterogeneity. To improve the generalizability of the study, future study might consider using data from other types of cooperatives. Second, this study uses primary data so it has risks respondent subjectivity, future study might use different ways of measuring interest rate risk using more objective empirical proxies such as income gap

PENGARUH KOMPENSASI BONUS DAN LEVERAGE TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH VARIABEL UKURAN PERUSAHAAN

David Pangaribuan, Gilbert Rely, Dimas Aditia — Sat, 30 Sep 2023 00:00:00 +0200

This study aims to analyze and test empirically the effect of bonus compensation, leverage and moderating company size on earnings management practices in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange Period 2018 – 2021). This research is a quantitative research using purposive sampling with 45 samples. The results of the study show that bonus compensation, leverage and firm size have a positive effect on earnings management. Furthermore, company size moderates Bonus Compensation and leverage on earnings management. Suggestions for future research need to link earnings management practices with good governance, profitability, and audit quality and expand the research sample using a cross section or time series with a longer time horizon.

ANALISIS MATERIALITAS PADA PROSEDUR AUDIT VOUCHING ATAS AKUN BEBAN OPERASIONAL

Rani Chrisna Putri, Erna Sulistyowati — Sat, 30 Sep 2023 00:00:00 +0200

In the era of society 5.0, the auditor profession will continue to exist even though the threat of AI (Artificial Intelligence) has come, bearing in mind that there are many human intelligences that cannot be replaced by any robots. An auditor needs to have an understanding of materiality, where this concept relates to how large a misstatement contained in an assertion can be accepted by the auditor so that users of financial statements are not affected by the magnitude of the misstatement. One of the applications of materiality is the vouching audit procedure. Vouching is a test carried out by the auditor to check the authenticity or correctness of the occurrence of a transaction presented in the financial statements through physical source documents. Vouching for operating expense accounts is important to do because there are many findings indicating irregularities in the presentation of operating expenses in the financial statements. The method used is a qualitative research-descriptive analysis based on the results of interviews with 4 people at Public Accounting Firms and Public ABC as samples and observations. This study aims to get answers regarding the importance of materiality in vouching audit procedures for operating expense accounts.

FRAUDULENT FINANCIAL REPORTING: ANALISIS PENGARUH ELEMEN FRAUD HEXAGON PADA PERUSAHAAN FARMASI

Gilbert Outner Gunawan, Anitaria Siregar — Sat, 30 Sep 2023 00:00:00 +0200

This study analyses the influence of fraud hexagon dimension towards fraudulent financial statement. Fraudulent financial statement is measured using Beneish M-Score Model. Six dimension of the fraud hexagon is being considered influence fraudulent financial statement. The population on this study are pharmacy companies which being registered in Indonesia Stock Exchange for period 2020-2021. This study uses purposive sampling with final sample 48 companies. The result shows stimulus/pressure (financial stability) has the influence towards fraudulent financial statement, while opportunity (ineffective monitoring), rationalization (change in auditor), capability (change in director), ego/arrogance (frequent number of CEO’s picture), and collusion (cooperation with government project) do not have influence towards fraudulent financial statement.

DETERMINAN HARGA SAHAM PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA

Handini Retno Susilowati , Sri Mulyani, Zamrud Mirah Delima — Sat, 30 Sep 2023 00:00:00 +0200

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

Vanessa Leony, S.Ak., Rilo Pambudi — Sat, 30 Sep 2023 00:00:00 +0200

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.