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RJABM (Research Journal of Accounting and Business Management)
Published by Universitas 17 Agustus 1945 Samarinda
ISSN : 25803115     EISSN : 25803131     DOI : https://doi.org/10.31293/rjabm
Core Subject : Economy,
Economics, Econometrics & Finance
RJABM, particularly focuses on the main problems in the development of the sciences of accounting and business management. It covers the intellectual capital studies, financial studies, balanced score, human resource management, marketing management, economic, operational management, auditing, and any studies that cover sciences of accounting, economic and business management. Please read these guidelines carefully. Authors who want to submit their manuscript to the editorial office of RJABM (Research Journal of Accounting and Business Management), should obey the writing guidelines. If the manuscript submitted is not appropriate with the guidelines or written in a different format, it will BE REJECTED by the editors before further reviewed. The editors will only accept the manuscripts which meet the assigned format. RJABM publishes journals twice in two terms: June and December Please submit your manuscript. Please Download the Template HERE. The draft of Publication Ethics and Malpractice Statement can be downloaded at the Publication Ethics and Misconduct Statement Letter link or this following link for document format.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol 4, No 2 (2020)" : 14 Documents clear
PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi pada perusahaan perbankan yang terdaftar di BEI tahun 2017-2019) Darmawan, Akhmad; Rimbawan, Bagas Akbar Dwi Pangestu; Rahmawati, Dwi Vina; Pratama, Bima Cinintya
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v4i2.4864

Abstract

The purpose of the empirical study is to examine and analyze the effect of Profitability, Leverage, and Audit Quality on tax avoidance with Company Size as a moderating variable. The empirical research sample is a banking company listed on the Indonesia Stock Exchange (IDX) in 2017-2019 with 22 company samples. This study uses multiple regression analysis as hypothesis testing. The results of empirical research are (1) Profitability has a significant negative effect on tax avoidance, (2) Leverage has no effect on tax avoidance, (3) Audit quality has no effect on tax avoidance.
Pengaruh Motivasi intrinsik dan motivasi ekstrinsik terhadap kinerja karyawan pada Departemen Finance & Collector PT Tepian Multimedia di Samarinda Ningsih, Surianti -
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v4i2.4929

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh Motivasi Intrinsik (X1) dan Motivasi Ekstrinsik (X2) terhadap Kinerja Karyawan (Y) baik secara parsial maupun simultan dan untuk mengetahui variabel manakah yang paling berpengaruh terhadap kinerja karyawan. Landasan teori utama (Grand Theory) dalam penelitian ini adalah Manajemen Sumber Daya Manusia (HRM). Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh karyawan Bagian Keuangan & Kolektor PT Tepian Multimedia Samarinda. Jumlah sampel yang digunakan adalah 34 karyawan. Teknik pengambilan sampel yang digunakan adalah sampling jenuh. Teknik analisis data yang digunakan dalam penelitian ini adalah uji validitas dan reliabilitas, uji asumsi klasik, analisis linier berganda, variabel yang paling berpengaruh.Hasil perhitungan uji t (parsial) menunjukkan bahwa secara parsial Motivasi Intrinsik (X1) tidak berpengaruh signifikan terhadap Kinerja Karyawan (Y) sedangkan Motivasi Ekstrinsik (X2) secara parsial berpengaruh terhadap Kinerja Karyawan (Y). Hasil perhitungan uji F (simultan) menunjukkan bahwa variabel independen Motivasi Intrinsik (X1), Motivasi Ekstrinsik (X2) secara simultan memiliki pengaruh terhadap variabel dependen Kinerja Karyawan (Y) pada Departemen Keuangan & Kolektor PT Tepian Multimedia Samarinda. Variabel yang paling berpengaruh terhadap kinerja karyawan adalah Variabel Motivasi Ekstrinsik (X2).
ANALISIS PENGARUH LEVERAGE, FINANCIAL PERFORMANCE FIRM SIZE DAN SALES GROWTH TERHADAP FIRM VALUE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Fauziah, Fenty; Jamal, Sri Wahyuni
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v4i2.4874

Abstract

This study aims to analyze the effect of leverage, financial performance, firm size and sales growth on firm value. The study population is all manufacturing companies listed on the Indonesian stock exchange, the period 2017 - 2018. The sample selection uses a purposive sampling method. Data analysis and hypothesis testing were carried out using a structural equation modeling approach using the Eviews 11. The results showed that financial performance and sales growth had a significant effect on firm value. investors in making investment decisions view the level of profitability from their ability to manage assets. The ability to manage assets creates sales growth so that it can get maximum profit. Both of these things can increase the company's value in the market. Investors in making investment decisions generally do not consider several factors as a whole, so that the right investment decisions will be obtained.
ANALISIS SEKTOR UNGGULAN DAN PERUBAHAN STRUKTUR EKONOMI DI KABUPATEN/KOTA PROVINSI BANTEN Farida, Syarifah Ida
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v4i2.4894

Abstract

The purpose of this study was to determine the leading sectors and changes in economic structure in the Regency / City of Banten Province. The research method used is the Location Quotient (LQ) analysis and Shift Share analysis. The data in this study use secondary data in the form of the value of the Gross Regional Domestic Product (GRDP) of Banten Province obtained from the Central Statistics Agency. The results based on the Location Quotient Analysis show that the service sector still dominates in economic growth in the Regency / City of Banten Province, followed by the agriculture and construction sectors. While the results of the Shift Share analysis show regional growth, mix of compositions and competitive advantages as well as the highest economic growth found in the city of Tangerang.

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