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INDONESIA
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
Published by Universitas Medan Area
ISSN : 24433071     EISSN : 25030337     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL AKUNTANSI DAN BISNIS: Journal Accounting Study Program is a Journal for aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. Jurnal Akuntansi dan Bisnis editor receives scientific articles of empirical research and theoretical studies related to accounting and business sciences that certainly have never been published. Jurnal Akuntansi dan Bisnis is managed by Accounting Study Program, Faculty of Economics, University of Medan Area, published twice a year in May and November.
Arjuna Subject : -
Articles 405 Documents
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PENGARUH MARJIN LABA BERSIH DAN PENGEMBALIAN ATAS EKUITAS TERHADAP HARGA SAHAM PERUSAHAAN INDUSTRI BARANG KONSUMSI Sari Nuzullina Rahmadhani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2795

Abstract

This research aims to detemine the effect of net profit margin and return on equity to the stock price on consumer goods industry listed on the Indonesia Stock Exchange. Independent Variables are net profit margin and return on equity. Dependent Variable is stock price. The population in this research are all consumer goods industries listed on the Indonesia Stock Exchange during the period 2012 to 2016 as much as 37companies.The type of this research is associative causal. The sampling technique was purposive sampling, which is based on certain criteria and got as much as 22 companies. The analysis used classic assumption testing, hypothesis testing, and linear regression. The results show that net profit margin and return on equity have positive effect and significant on stock price for simultaneous. And for partial, net profit margin has positive effect on stock price and return on equityhas positive and significant on stock price.
PENGARUH KEAMANAN ASET PEMERINTAH DAERAH TERHADAP PENYALAHGUNAAN PERALATAN KANTOR: STUDI KASUS DI DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KOTA SALATIGA Seplina Wulandari; Marwata Marwata
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 1 (2020): Mei 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i1.2802

Abstract

This research aims to describe the forms, preventions, intention of abuse, and intentions of report in abusing the official tool assets. In government, it is essential to have adequate asset management because a regional asset is the important resource for a regional government. The research is descriptively using with quantitative approach and primary data. The Sample used is non-probability sampling; purposive sampling. Data collection technique is survey. The research result pointed out that employee at Salatiga Public Work and Space Management Office assumed the use of office tools for personal use in working hours and outer of it, bringing them home, returning, and keeping them in the following time were forms of abusing office tools.
ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2018 Reza Septian Pradana
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 1 (2020): Mei 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i1.2825

Abstract

This study aims to identify financial distress for coal mining firms registered in Indonesia Stock Exchange and analyze the factors that influent. This study uses methodological logistic regression analysis. The result of analyzing annual financial report 23 coal mining firms registered in Indonesia Stock Exchange period 2017-2018 is that 5 firms get financial distress. The result of estimation using logistic regressionshows that firm size and Debt to Equity Ratio (DER) significantly influent to the opportunity of coal mining firms gets financial distress. Thus, coal mining firms registered in Indonesia Stock Exchange period 2017-2018 need to enhance asset and use equity more than debt for firm’s funding.
PENGUKURAN NARSISME CEO DALAM PENELITIAN DI BIDANG BISNIS, MANAJEMEN DAN AKUNTANSI: SEBUAH STUDI LITERATUR Kadek Ernawan; Debby Ratna Daniel
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 1 (2020): Mei 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i1.2861

Abstract

This study is objected to discussing a literature review that challenges and trends of CEO narcissism measurement study in the field of business, management and accounting.The literatures were obtained from search results in the scopus and google scholar database. This research successfully identified and analyzing by using netha analysys of 212 articles during the period 2009-2019 and found 33 articles that discussed CEO’s narcissism in business, management and accounting study. This study found six narcissism measurements used in the fields of business, management and accounting study. Six narcissism measurements are narcissistic personality inventor (NPI), gough adjective check list (ACL), five indicators of narcissism Chatterjee & Hambrick (2007), fifteen indicators of narcissism Rijsenbilt (2011), LinkedIn Aabo & Eriksen (2018) measurement and CEO’s signature size.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Noriko Thasya; Lisah Lisah; Angeline Angeline; Natasyah Gozal; Veronica Veronica
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 1 (2020): Mei 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i1.2922

Abstract

This study aims to examine the effect of good corporate governance on corporate social responsibility. The Data that used in this research are all form of annual reports published by companies on the Indonesia Stock Exchange website. The population used is transportation sub Sector Company listed on the Indonesia Stock Exchange for the period 2014-2018 which amounted to 37 companies. Purposive sampling is used in this research to obtain 8 companies as research sample. The data were analyzed using multiple regression analysis using SPSS Version 25. The results of the research showed audit committee negatively influence on the corporate social responsibility, the board of commissioners has no influence on the corporate social responsibility, the institutional ownership negatively affected on the corporate social responsibility, and the independent commissioner no impact on the corporate social responsibility.
PENGARUH KEPEMILIKAN MANAJERIAL, PERTUMBUHAN PERUSAHAAN DAN FREE CASH FLOW TERHADAP KEBIJAKAN UTANG Yuliana Rezki; Hairul Anam
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 1 (2020): Mei 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i1.3010

Abstract

This resaerch aims to examine whether Managerial Ownership, Company Growth and Free Cash Flow  influence The Debt Policy of Food and Beverage companies on the Indonesian stock exchange. The sampling used side by side methods during the 2013 to 2017 research period, and a sample of 4  companies was obtained from 18 company populations.. The analytical method used in this research is multiple linear regression.The results of this research indicate that Managerial Ownership variables have an effect on Debt Policy, while Company Growth and Free Cash Flow variables have no effect on Debt Policy in the Indonesian Stock Exchange Food and Beverage Companies.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM SYARIAH DENGAN TINGKAT SUKU BUNGA SEBAGAI PEMODERASI Desi Ika; Listiorini Listiorini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3254

Abstract

The aim of this research was to analyze the relationship between return in this group stock and financial ratio. This research used MRA (Multiple Regression Analysis). Based on this research, it is concluded that partial variable of Total Asses Turnover, Current Ratio, Debt To Equity Ratio and Price Earning Ratio had no significant effect on stock return, otherwise Return On Asset variable had siginificant effect on syariah return stock in the Jakarta Islamic Index group. Simultaneously, financial performance had no significant effect on syariah return stock in Jakarta Islamic Index group. The interest rate (SBI) could not moderate the relationship between Total Asset Turnover, Current Ratio, Debt to Equity Ratio and Price Earning Ratio on stock returns, while the interest rate (SBI) could moderate (strengthen) the effect of Return On Assets on stock returns. The interest rate (SBI) is unable to moderate DER because SBI was a variable related to the company's external factors. Changes in the SBI interest rate could affect the company's financial performance because it could reduce the company's sales level so that it had an impact on the decline in company profits. The higher the SBI interest rate, the higher the return required by investors.
FACTORS AFFECTING INTENTION IN ACCOUNTING STUDY PROGRAM STUDENTS CHOOSING THE PUBLIC ACCOUNTANT PROFESSION Dhian Rosalina; Kartika Yuliari; Warsani Purnamasari; Muhammad Rizqi Zati
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 1 (2020): Mei 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i1.3262

Abstract

The research objective is to find out the factors that influence students' interest in choosing a Public Accountant career and dominant factors affect the perception of accounting students in choosing a career. Eighty accounting students at Samudra University, Langsa City were respondents in this study. The analytical technique used is Confirmatory Factor Analysis. The results of this study are the twelve items that affect student interest in career selection as a public accountant, formed into three main factors, namely 1) the intrinsic value factor of the job, 2) the professionalism factor, and 3) the labor market factor. Then, the three factors have an effect up to 77.3% on the selection of public accountant careers, while the rest are influenced by other factors outside this study. While the intrinsic value factor of a job has the highest eigenvalue score, which is 7.003 which means that the factor has the most dominant influence in the career selection of public accountants.
FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI WHISTLEBLOWING : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DKI JAKARTA Winda Dwi Agustiani; Ahmad Basid Hasibuan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3305

Abstract

This study aims to ascertain the determinants of whistleblowing intention. The respondents in this study are 96 auditors who worked at KAP DKI Jakarta. The method used in this research is quantitative method, while the primary data are collected from questionnaires. Data processing is conducted by performing the data quality testing, the classical assumption testing and the hypothesis testing. The results show a positive correlation between professional commitment and whistleblowing intentions, a possitive yet insignificant correlation between organizational commitment and whistleblowing intention and a negative and insignificant correlation between locus of control and whistleblowing intention.
PENGARUH PERENCANAN PAJAK, AKTIVA PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP EARNING MANAGEMENT Saijan Saijan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3465

Abstract

This research is to identify and to test the effect of tax planning, deferred tax assets, deferred tax expense and company measurement towards the earning management of Indonesia capital market. Data in-used in this research is originated from the financial statements that has heen audited by the property companies, real estate and building construction which have been registered in Indonesia Syariah Stock Index by the year of 2014-2018. Sample determination is done by the purposive sampling method. There are eight out of 66 companies that will be analyzed with multiple linear regressions. The analysis result shows that the tax planning and deferred tax assets have the positive and significant impacts to the companies that practice the earning management, whereas the deferred tax expense and company measurement are not resulting in significant impact.

Page 33 of 41 | Total Record : 405

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