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INDONESIA
Jurnal Bisnis dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : 14109875     EISSN : 26569124     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues such as management, accounting, economic and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Arjuna Subject : -
Articles 5 Documents
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Search results for , issue "Vol 12 No 3 (2010): Jurnal Bisnis dan Akuntansi" : 5 Documents clear
PENGARUH LOCUS OF CONTROL, FINANCIAL KNOWLEDGE, INCOME TERHADAP FINANCIAL MANAGEMENT BEHAVIOR IDA IDA; CINTHIA YOHANA DWINTA
Jurnal Bisnis dan Akuntansi Vol 12 No 3 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (104.439 KB) | DOI: 10.34208/jba.v12i3.202

Abstract

The aim of this study is to test impact locus of control, financial knowledge and income to financial management behavior. Total respondents are 130 respondents. Using regression analysis, the result shows financial knowledge impact financial management behavior but locus of control and personal income don’t impact financial management behavior. Because the sample of this research is student and almost of them have income from their parents.
USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS INFORMATION AND MARKET COMPETITION ON STRATEGIC BUSINESS UNIT OUTPUT YULIUS KURNIA SUSANTO
Jurnal Bisnis dan Akuntansi Vol 12 No 3 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.087 KB) | DOI: 10.34208/jba.v12i3.204

Abstract

The research examines the interaction effect between the intensity of market competition and the usefulness of broad scope and timeliness management accounting systems (MAS) information characteristics on strategic business unit (SBU) performance and job satisfaction. Fifty six SBU managers from manufacturing industry in Java and Sumatra had participated in the research. The collecting data used a questionnaire survey via electronic-mail and post. Data were analyzed using a moderated regression analysis. The results showed that the higher the intensity of market competition, the more positive the relationship between the usefulness of timeliness MAS information characteristic, SBU performance and job satisfaction. On the contrary the effect of the intensity of market competition on the relationship between the usefulness of broad scope MAS information characteristic, SBU performance and job satisfaction was not significant.
PEMECAHAN SAHAM TERHADAP LIKUIDITAS DAN RETURN SAHAM ELLEN RUSLIATI; ESTI NUR FARIDA
Jurnal Bisnis dan Akuntansi Vol 12 No 3 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (111.192 KB) | DOI: 10.34208/jba.v12i3.213

Abstract

Number of demand for shares will raise the price and share return. Some companies choose to do share split because the prices are too high that will affect investor interest. The share split is the corporate action to make its share price lower and more attractive to be traded. The method used is descriptive and verification method. Data analysis used is event study of the announcement of a corporate action. Populations are 30 companies that make share split from 2006 until 2008 in Indonesia Share Exchange. The analysis was performed by using paired samples t test to test the average difference. The result shows the bid-ask spread before and after share split are different, meaning that share split affects the liquidity of shares, but objective to improve the share liquidity is not achieved. Abnormal returns before and after share split are different, meaning that share split affects the share return, but objective to improve the share return is not achieved.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA MEYLISA JANUAR ISKANDAR; ESTRALITA TRISNAWATI
Jurnal Bisnis dan Akuntansi Vol 12 No 3 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.961 KB) | DOI: 10.34208/jba.v12i3.215

Abstract

The purpose of this study is to find out empirical evidence of some determinants of audit report lag. Audit report lag is important issue because it can affect the timeliness of accounting information releases that used by internal and external user for their decision making. There are six factors that is total asset, industry classification, current year income (loss), audit opinion, size of Public Accountant Firm and debt proportion. The research used 128 companies listed in Indonesia Stock Exchange for period 2003 till 2009. The hypotheses proposed were tested by multiple linier regression models. The result shows that industry classification, current year income (loss), and size of Public Accountant Firms have influence to audit report lag. On the other hand, total assets, audit opinion, and debt proportion have no influence to audit report lag.
PERBEDAAN SIKAP AKUNTAN PUBLIK DAN PENGGUNA JASA AKUNTAN PUBLIK TERHADAP ADVERTENSI JASA AKUNTAN PUBLIK ARLEEN HERAWATY; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 12 No 3 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (76.187 KB) | DOI: 10.34208/jba.v12i3.221

Abstract

The purpose of this study is to analyze the difference attitude of public accountants and clients toward advertising of public accountant’s services. This research were using 203 respondents, divide into two groups. There were 125 respondents who worked as public accountant, and 78 respondents who work in companies at managerial level. Attitude was measured by seven aspects such as image of auditor’s perception, service quality, service price, clients’ awareness, sizes of public accountant, firm public accountant firm competitiveness, and government’s influence. Mann-Whitney U Test was used to analyze the hypothesis. The result of this research showed that image of auditor’s perception ,service quality, and client’s awareness have significant different attitude among public accountants and client’s of public accountants. On the other hand, service price, sizes of public accountant, firm public accountant firm competitiveness, and govern-ment’s influence do not have significant different attitude among public accountants and client’s of public accountants.

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