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Jurnal Analisis Bisnis Ekonomi
Published by Universitas Muhammadiyah Magelang
ISSN : 16935950     EISSN : 2579647X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
urnal Analisis Bisnis Ekonomi is a journal published by the Faculty of Economics and Business, Universitas Muhammadiyah Magelang, published twice a year in April and October. The publication of this journal is intended as a medium of information exchange and scientific work between faculty, alumni, students and the public. The article in this journal contains many articles of research both in business and economics.
Arjuna Subject : -
Articles 535 Documents
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TIME BUDGET PRESSURE DAN KARAKTERISTIK PERSONAL AUDITORTERHADAP PERILAKU PREMATURE SIGN-OFF AUDIT PROCEDURES Faradiza, Sekar Akrom; Chritianto, Januar
Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018): Volume 16, Nomor 2, Oktober 2018
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.076 KB) | DOI: 10.31603/bisnisekonomi.v16i2.2612

Abstract

To produce a high quality audit report, an auditor must carry out several audit procedures.Premature sign-off audit procedures is one of the behaviors that can reduce audit quality becauseignores and stops audit procedures that must be carried out in accordance with the audit program.The aims of this research is to examine the effect of time budget pressure and personal auditorcharacteristics on premature sign-off audit procedures. The characteristics considered consist ofexternal locus of control, auditor's self rate performance, turnover intention and self esteem. Inadditions this research also examines the sequence of procedures that are often stopped orabandoned by the auditor. This study used questionnaires to obtained data form 140 auditors inYogyakarta, Semarang and Surakarta. Based on the Friedman test, this research found that theprocedure for understanding client business often ignored by auditors. Based on the logisticregression test, this research found that the time budget pressure factor affects the behavior ofpremature sign-off audit procedures.  
DETERMINAN KETERTARIKAN MAHASISWA DALAM MEMULAI KARIRMENJADI MARKETING PROFESIONAL Listianto, Aris; Prasetya, Dimas Tri; Putri, Dila Ratnasari Catur; Yuliani, Nur Laila
Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018): Volume 16, Nomor 2, Oktober 2018
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.51 KB) | DOI: 10.31603/bisnisekonomi.v16i2.2613

Abstract

This study aims to analyze the level of management students' interest in choosing acareer as a marketing professional. The main encouragement of this research is caused by theempirical study about the difficulty of finding work with limited employment, many peopleput aside work to become marketing, in other words marketing is not become a priority.Whereas, we know that marketing is the first step in starting a career in a company, becausemarketing is the spearhead of the company in introducing products to consumers. The sampleof this research consisted of 200 management students in sixth semester and managementstudents in eight semester who had taken marketing management courses. Based on theresults and discussion of this research, it can be concluded that self efficacy and technologyenvironment have a positive effect on students' interest in starting a career into marketing.While risk management, motivation, locus of control, and the social & cultural environmentdo not affect students' interest in starting a career into marketing.  
STRUKTUR KEPEMILIKAN PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA Endiana, I Dewa Made
Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018): Volume 16, Nomor 2, Oktober 2018
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.554 KB) | DOI: 10.31603/bisnisekonomi.v16i2.2614

Abstract

The performance achieved by the company is very important to assess because itrelates to the prospects and sustainability of the company in the future. Achievingmaximum performance is strongly influenced by several factors, one of which isCorporate Social Responsibility (CSR). This study aims to determine the effect ofownership structure on corporate social responsibility on financial performance of miningcompanies in the Indonesia Stock Exchange for the period 2013-2017. Population is amining company on the Indonesia Stock Exchange. The sample technique was selectedusing purposive sampling, namely the method of determining the sample with certaincriteria so that the number of samples obtained was 11 companies, so the number ofobservations with a study period of 5 years was 55 observations. The results obtained inthis study that corporate social responsibility have a positive effect on performance whilethe ownership structure is not able to strengthen or weaken the relationship of corporatesocial responsibility to the financial performance (ROA) of mining companies listed onthe Indonesia Stock Exchange.  
DETERMINASI MINAT MAHASISWA AKUNTANSI MEMILIH KARIR MENJADI AKUNTAN PUBLIK Pujiyati, Darmi; Mranani, Muji; Waharini, Faqiatul Mariya
Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018): Volume 16, Nomor 2, Oktober 2018
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.704 KB) | DOI: 10.31603/bisnisekonomi.v16i2.2617

Abstract

This study aims to analyze the determination of interest accounting students choose a career to be a public accountant. Data in this research is primary data. The population used in this study are S1 accounting students at the Muhammadiyah University of Magelang and Ahmad Dahlan University. This study uses a quantitative approach, in which the research is in the form of associative research with the type of causality. The sample of this research is 165 students by using purposive sampling technique. The questionnaire returned and met the criteria of 149 copies. The results of this study indicate that the percentage of the effect of labor market considerations, professional recognition, social values, work environment, personalities and financial rewards can explain the interest of accounting students to choose a career as a public accountant. The variables of labor market consideration, professional recognition, social values, work environment, personality and financial reward can explain the interest of accounting students to choose a career as a public accountant and this research model can be said to be good (fit). Test results show that labor market considerations, professional recognition, work environment and personality have a positive effect on accounting student's interest in choosing a career as a public accountant. While social values ​​and financial rewards do not positively affect the interests of accounting students choose a career to be a public accountant.
PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DAN BIAYA AGENSI DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI Tarida, Theresa Dina; Prasetyo, Andrian Budi
Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018): Volume 16, Nomor 2, Oktober 2018
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.069 KB) | DOI: 10.31603/bisnisekonomi.v16i2.2618

Abstract

  This study aims to examine the effect of tax avoidance as an independent variable to firm value and agency cost as dependent variable and transparency of information as moderating variable. The population in this study is the manufacturing companies in Indonesia that are listed on Bursa Efek Indonesia in the year 2016. Samples used in this study are 89 companies that are selected using the  purpovise sampling method. This study used multiple liniear regression to examine the hypothesis. The result of this study shows that tax avoidance has a significant negative effect to the firm value. Tax avoidance also has significant positive effect to the agency cost. Lastly, transparency of information succeed to moderate the effect of tax avoidance on firm value become positive effect.
PROFESIONAL AUDIT DAN ETIKA KERJA TERHADAP TINDAKAN WHISTLEBLOWING Magfiroh, Siti; Sunarmo, Agus; Primasari, Dona
Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018): Volume 16, Nomor 2, Oktober 2018
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.408 KB) | DOI: 10.31603/bisnisekonomi.v16i2.2619

Abstract

The long-term goal of this research is to contribute to the theory and be a material consideration and policy for management in quality human resources and develop various strategies that are able to develop factors that influence whistleblowing actions and for the development of accounting science in the auditing field.  Data collection in this study was carried out by distributing questionnaires through distribution or direct delivery to internal auditors in the banking industry who were respondents in Banyumas Regency which was also a population. This study aims to examine the antecedents consisting of professional auditors and work ethics that influence the act of carrying out auditors' whistleblowing. The sampling technique in this study using the census technique. While for data analysis using Statistical Product and Service Solution (SPSS) version 25.00 with multiple linear regression programs. The results of the study show that acceptance of the proposed hypothesis is that the auditor's professional variables and work ethics are proven to influence the actions of conducting auditors' whistleblowing.
PERAN KOMITMEN ORGANISASI DALAM MEMODERASI PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Alminanda, Putri; Marfuah, Marfuah
Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018): Volume 16, Nomor 2, Oktober 2018
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.419 KB) | DOI: 10.31603/bisnisekonomi.v16i2.2620

Abstract

The main objective of this study is to examine the role of organizational commitment variable in moderating the influence of human resource competence, utilization of information technology and internal control system on the quality of regional financial report in Bantul Regency. The data collection of this study using questionnaires. Questionnaire submitted to 96 of employees working in accounting/finance in Bantul Regency. Number of questionnaires returned and filled in completely are 90. Based on the results of hypothesis testing with moderated analysis regression (MRA) is summarized as follows: (1) internal control system and utilization of informati technology have a significant positive effect on the quality of regional government financial report and (2) organizational commitment strengthen internal control system and utilization of information technology to the quality of regional government financial report . While the competence of human resources has no significant effect on the quality of regional government financial report.
IMPLEMENTASI BRINETS TERHADAP KINERJA PEGAWAI DENGAN PERCEIVED ENJOYMENT DAN COMPUTER PLAYFULNESS SEBAGAI VARIABEL MODERATING Widianingsih, Rini; Primasari, Dona; Sunarmo, Agus
Jurnal Analisis Bisnis Ekonomi Vol 15 No 1 (2017): Volume 15, Nomor 1, April 2017
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.311 KB) | DOI: 10.31603/bisnisekonomi.v15i1.998

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem informasi online BRI(BRINETS) terhadap kinerja karyawan dengan perceived enjoyment and computer playfulness sebagaivariabel moderating. Penelitian ini merupakan penelitian empiris dengan teknik sampling sensus. Datadiperoleh dari 38 responden karyawan PT. BRI Banyumas. Data diolah dengan menggunakan SPSS. Hasilpengujian hipotesis menunjukkan bahwa semua hipotesis diterima. Hasil pengujian hipotesis pertama dankedua menunjukkan bahwa penerapan sistem informasi online BRI (BRINETS) berpengaruh terhadapkinerja karyawan, dan perceived enjoyment and computer playfulness dapat memoderasi pengaruhpenerapan sistem informasi online BRI (BRINETS) terhadap kinerja karyawan
MANAJEMEN LABA DAN STRUKTUR MODAL TERHADAP MANAJEMEN PAJAK Waharini, Faqiatul Mariya; Annisa, Friztina
Jurnal Analisis Bisnis Ekonomi Vol 15 No 1 (2017): Volume 15, Nomor 1, April 2017
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.937 KB) | DOI: 10.31603/bisnisekonomi.v15i1.1000

Abstract

mempengaruhi manajemen pajak yang dilakukan oleh perusahaan di Indonesia. Ada dua variabelindependen yang digunakan dalam penelitian ini, yaitu manajemen laba dan struktur modal. Manajemenpajak diukur dengan menggunakan tarif pajak efektif (eff ective tax rate/ETR), sedangkan variabelmanajemen laba diukur dengan model modifi kasi Jones dan struktur modal diukur dengan menggunakandebt to equity ratio (DER) Populasi dari penelitian ini adalah perusahaan non keuangan yang terdaftar diBursa Efek Indonesia (BEI) pada kurun waktu 2011 sampai dengan 2014. Total sampel penelitian adalah98 perusahaan Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metoderegresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa manajemen laba berpengaruhnegatif dan signifi kan terhadap manajemen pajak. Hasil tersebut mengindikasikan bahwa perusahaanmengalami trade-off pada saat melakukan pelaporan keuangan dan pelaporan pajak. Struktur modalberpengaruh positif signifi kan terhadap manajemen pajak.
MOTIVASI TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN DAN DISIPLIN KERJA SEBAGAI VARIABEL MEDIASI PADA DINAS PERTANIAN DAN KETAHANAN PANGAN, KABUPATEN TEGAL Sulaefi, Sulaefi
Jurnal Analisis Bisnis Ekonomi Vol 15 No 1 (2017): Volume 15, Nomor 1, April 2017
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.618 KB) | DOI: 10.31603/bisnisekonomi.v15i1.1001

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh motivasi terhadap kinerjakaryawan, dengan kepuasan kerja dan disiplin kerja sebagai variabel mediating dalam DepartemenPertanian dan Ketahanan Pangan (DKPP), Kabupaten Tegal. Teknik pengambilan sampel dalampenelitian ini adalah sampel jenuh. Seluruh pegawai PNS di DPKP Kabupaten Tegal sebanyak 41orang diberi kuesioner. Data dari penelitian ini diuji dan dianalisis dengan menggunakan Smart-PLS.Kesimpulan yang diperoleh adalah motivasi berpengaruh signifi kan terhadap kepuasan kerja, dankesimpulan kedua adalah motivasi berpengaruh signifi kan terhadap disiplin kerja. Kesimpulan ketigaadalah motiavtion yang berpengaruh secara signifi kan terhadap kinerja. Kesimpulan keempat adalahkepuasan kerja tidak mempengaruhi disiplin kerja, dan kesimpulan kelima adalah kepuasan kerjajuga tidak berdampak pada kinerja. Kesimpulan keenam adalah kedisiplinan penyimpangan kinerja.Penelitian ini juga menyimpulkan bahwa disiplin kerja merupakan variabel yang memediasi hubunganantara motivasi terhadap kinerja Departemen Pertanian dan Ketahanan Pangan Kabupaten Tegal.

Page 25 of 54 | Total Record : 535

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