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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 10 Documents
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Search results for , issue "Vol. 23 No. 2 (2021): Jurnal Bisnis dan Akuntansi" : 10 Documents clear
Faktor Pendukung Penyajian Kembali Laporan Keuangan Elfina Sambuaga; Chelsea Chen; Kristina Fransiska; Jeanette Yovanka
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): 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 | DOI: 10.34208/jba.v23i2.806

Abstract

The purpose of this study is to empirically scrutinize the effects of audit quality, audit report lag, and audit committee characteristic towards the length of financial restatements. The population analyzed in this study involves companies listed in Indonesia Stock Exchange during 2016 to 2018. Purposive sampling technique is employed in this research, which results to the total of 153 observations. Multiple regression analysis identifies that audit quality, audit report lag, and audit committee characteristic as statistically significant in explaining the length of financial restatements. Audit committee characteristic and audit report lag compress the length of financial restatements, while audit quality extends the length of financial restatements.
Theory of Planned Behavior, Information Technology, and Taxpayer Compliance Sigit Hermawan; Tri Yuda Lesmana; Duwi Rahayu; Nihlatul Qudus Sukma Nirwana; Ruci Arizanda Rahayu
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): 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 | DOI: 10.34208/jba.v23i2.925

Abstract

This research aims to analyze the influence Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness against tax compliance. This research used quantitative as the research methodology and the data used is primary data. The object of this research is the individual taxpayers conducting business registered in KPP”X” Sidoarjo East Java, Indonesia. The population in this study amounted to 7.207 and the sampling technique used simple random sampling with a total of 100 respondents. Partially, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, information technology, and taxpayer awareness influence on tax compliance, while the Theory of Planned Behavior which proxy with perceived behavioral control is not influence on tax compliance. Simultaneously, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness influence on tax compliance.
Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak. Bagaimana Pengaruhnya? Devia Oktaviana; Nur Kholis
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): 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 | DOI: 10.34208/jba.v23i2.931

Abstract

The purpose of this study was to examine and analyze the effect of corporate governance and profitability on tax avoidance. This study uses tax avoidance as the dependent variable as measured by the Effective Tax Rate (ETR). The variables tested include institutional ownership, independent commissioners, audit committee, audit quality and profitability. This research uses quantitative methods. All companies engaged in the consumer goods sector listed on the IDX (Indonesia Stock Exchange) are the population in this study. In a period of 5 years, namely 2015 to 2019, amounting to 11 companies with a total of 55 observational data, secondary data in this study were on the selected companies then analyzed the company’s annual report. Access to find out the company’s financial report on the website www.idx.co.id and the websites of each company. The sample used in this study using purposive sampling method. The final result of this study indicate that institusional ownership, independent commissioners, audit committee, audit quality and profitability have a significant effect on tax avoidance.
Likuiditas dan Profitabilitas Perusahaan Manufaktur di ASEAN+3 Lanemey Brigitha Pandeirot; Elvis Ronald Sumanti
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): 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 | DOI: 10.34208/jba.v23i2.981

Abstract

This study aims to examine the effect of liquidity on company profitability. The samples in this study were manufacturing companies in China, Indonesia, Malaysia, South Korea, Philippines, Singapore, Japan and Thailand. Liquidity in this study is proxied by using the current ratio. Profitability in this study is proxied by using net profit margin, return on assets, and return on equity. By using the fixed effect (FE) model in multiple regression, during the study period 2012-2016, there were 23,800 observations from 5,139 manufacturing companies in ASEAN+3 were found to have a positive effect on net profit margin, return on assets and return on equity. Furthermore, testing the differences in the effect of liquidity on profitability in each country shows mixed results.
Determ?nan Manajemen Laba: F?nanc?al Leverage, Prof?tab?l?tas, dan Karakter?st?k Perusahaan Ellysia Millenia; Tjhai Fung Jin
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): 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 | DOI: 10.34208/jba.v23i2.983

Abstract

The objective of this research is to obtain empirical evidence about the effect of firm size, financial leverage, firm age, audit quality, audit committee size, board size, managerial ownership, institutional ownership, profitability, and firm growth on earnings management. The research sample consisted of 122 non-financial companies listed on the Indonesia Stock Exchange during 2017-2019 with 366 data tested using the multiple regression method. The results showed that financial leverage and firm growth have effect on earnings management. On the other hand, firm size, firm age, audit quality, audit committee size, board size, managerial ownership, institutional ownership, and profitability do not show any effect on earnings management.
Board Diversity, Ukuran Perusahaan, Tax Aggressiveness, dan Kepemilikan Institusional terhadap Kualitas Laba Andreas Bambang Daryatno; Linda Santioso
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): 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 | DOI: 10.34208/jba.v23i2.999

Abstract

The research aims to provide empirical evidence on board diversity, firm size, tax aggressiveness, and institutional ownership of earnings quality in manufacturing companies listed on the Indonesian stock exchange, especially in 2016-2018. The study population is manufacturing companies listed on the Indonesia Stock Exchange. The sample selection method used in this study is nonprobability sampling with purposive sampling technique. The analysis method used is panel data regression. The results showed that board diversity has an effect on earnings quality. Meanwhile, firm size, tax aggressiveness, and institutional ownership do not affect earnings quality.
Perspektif Kelembagaan, Tekanan Eksternal, dan Pengungkapan Tanggung Jawab Sosial Perusahaan Teddy Jurnali; Susanti Susanti
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): 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 | DOI: 10.34208/jba.v23i2.1037

Abstract

Corporate Social Responsibility (CSR) is a corporate responsibility towards the social or the surrounding environment as a result of company operations. In Indonesia, there are many factors that influence a company in disclosing CSR such as government intervention (Laws, Government Regulations and Regional Regulations), external corporate pressure on CSR (foreign subsidiaries and company scale), as well as institutional perspectives (industry sensitivity and CSR promoting institutions). This study examines the institutional perspective of CSR reporting among listed companies in Indonesia. The purpose of this paper is to identify the influence of sensitivity industries; the presence of CSR promoting institutions; subsidiaries of MNC’s and business size and explore the managerial perceptions on CSR reporting. This research extends the existing literature on the debate over accountability, regulation, international standards, sustainability, and the influence or otherwise of other stakeholders by exploring organisational and external institutional drivers of CSR reporting in developing countries. This research was conducted with quantitative data and linear regression methods with 1,730 data or the same as 346 companies. The result showed that sensitivity industries, subsidiaries of MNC’s and business size have a significant effect on CSR disclosure, while CSR promoting institutions was not able to affect CSR disclosure significantly. This study helps to understand how institutional perspectives as well as company external pressures can influence CSR disclosure in Indonesia.
Ukuran Perusahaan, Hutang, dan Profitabilitas dalam pendekatan klasik pada Perusahaan non-keuangan di Indonesia Irene Natalia
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): 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 | DOI: 10.34208/jba.v23i2.1053

Abstract

Information on company profitability is needed by investors and creditors. This study aims to provide empirical evidences that companies that have less debt and are larger in size have higher profitability. The dependent variable used is profitability. The independent variables used are company size (assets and receivables) and debt. The relationship between firm size and profitability is built on technological theory (economies of scale), agency costs, and competence theory. The relationship between debt and profitability is built on the pecking order theory (choice of funding sources) and the control hypothesis (benefits of using debt). The research population used is all non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2019 using the purposive sampling method. The collected panel data were tested using the regression method with the type of random effect model. Data testing was carried out using the Gretl application with a random effect model estimated by the Nerlove method. Firm size (receivables) and debt affect profitability. Effective use of assets in company operations supports increased profitability. The use of debt as a control tool needs to be applied at the right time. Alignment of the value of receivables and the value of payables need to be done with the value of other assets.
The Determinant of Foreign Direct Investment in Indonesia Muhammad Ghazi
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): 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 | DOI: 10.34208/jba.v23i2.1061

Abstract

This research is trying to figure out the determinant of foreign direct investment in Indonesia from the year 2011 to 2016. The researcher are going to include variable such as degree of openness, gross domestic product growth, gross domestic product per capita, and so on, as the variable that is deemed to be able to attract foreign direct investment. The data used for this research are collected from provinces across Indonesia. Hence, a panel data will be used in this research. In addition, a fixed effect regression method is employed in this research, as it is currently deemed as the most appropriate statistical analysis technique for this research. The result of this research is that the variable degree of openness is the only variable that is significant on affecting foreign direct investment, which has a negative value. Thus, this research concludes that the characteristic of inward foreign direct investment to Indonesia is tariff-jumping.
Mobile Apps Usefulness, Perceived Enjoyment, Trust dan Perceived Benefit terhadap Intention to Purchase Decisions Indonesian Street Food di Jakarta Jaya Chandra; Vita Briliana
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): 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 | DOI: 10.34208/jba.v23i2.1074

Abstract

The purpose of this study was to determine the effect of mobile apps usefulness, perceived enjoyment, trust, and perceived benefit on the intention to purchase decisions of Indonesian street food in Jakarta. The research design used descriptive research and causality research, where the variables were measured with intervals (1-5) or Likert Scale. This study uses primary data collected by questionnaire. Sampling in this study was purposive sampling and used 211 respondents. The results of this study indicate that perceived enjoyment and perceived benefit have an influence on attitude, attitude and trust have an influence on intention to purchase decisions. While mobile apps usefulness has no effect on attitude.

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