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Jurnal Bisnis dan Akuntansi

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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 673 Documents

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THE ANALYSIS OF THE EFFECT OF DEBT POLICY, DIVIDEND POLICY, INSTITUTIONAL INVESTOR, BUSINESS RISK, FIRM SIZE AND EARNING VOLATILITY TO MANAGERIAL OWNERSHIP BASED ON AGENCY THEORY PERSPECTIVE DEASY NATHALIA VIDYANTIE; Ratih Handayani
Jurnal Bisnis dan Akuntansi Vol 8 No 1 (2006): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to investigate whether debt policy, dividend policy, institutional ownership, business risk, firm size, and earning volatility have significant influence to managerial ownership. This study uses an agency theory perspective as a based to do the research. Data were taken from all companies listed on Jakarta Stock Exchange over the three years period 2000-2002 using purposive sampling method. Only 23 companies meet the criteria and taken as samples for this study. SPSS 11.5 program is used in order to find out the significant influence from all independent variables above to managerial ownership as a dependent variable. Result of this research shows that only firm size has significant influence to managerial ownership, while other variables do not have significant influence to managerial ownership. But all independent variables together have significant influence to managerial ownership simultaneously.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA YENIATIE YENIATIE; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 12 No 1 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze the effect of insider ownership, institutional ownership, dividend policy, asset structure, profitability, firm growth and business risk on debt policy. This research used for 45 non financial companies firms which listed in Indonesia Stock Exchange during 2005 until 2007. The result of research shows that institutional ownership, asset structure, profitability and firm growth have influence to debt policy. While insider ownership, dividend policy and business risk have not influence to debt policy

CORPORATE GOVERNANCE, SIZE AND FIRMS’ PERFORMANCE RUSMIN RUSMIN
Jurnal Bisnis dan Akuntansi Vol 14 No 1 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study examines the performance of the entire population of Indonesian listed firms for years 2005 and 2006. The results show that Indonesian listed companies have a very low level of profit (as measured by ROA) of 3.73% and 20.70% of firms had losses with a larger percentage in the manufacturing sector. However, 58.48% of firms reported increase in profits from year 2005 to year 2006. This partly illustrates that these firms are still recovering from the Asian currency crisis. Regression analysis reveals that size of firm and levelof ownership concentration help predict performance. Larger firms with high ownership concentrated have higher profit levels. Interestingly, firm corporate governance attributes such as percentage of independentdirectors and independent of the audit committee were not significant predictors. This has significant implications for Indonesian companies since globally companies are moving towards a more regimentedcorporate governance structure to enhance firm productivity. Indonesian, similar to that of other developing countries seems to have a less effective system of corporate governance prompting calls for more directgovernment intervention especially between majority and minority shareholders.

FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING: PENDEKATAN METODA REGRESI LOGISTIK INDRA ARIFIN DJASHAN; ARYA PRADIPTA
Jurnal Bisnis dan Akuntansi Vol 14 No 1 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study aimed to analyze the factors opportunities that compared to its reference to underpricing of firms that do an initial public offering (IPO) on the Jakarta Stock Exchange. Factors that are analyzed is: the use of the auditor that does not include the group Big Four auditors, the use of underwriters that are not prestigious, the use of double declining balance depreciation methods, the total percentage of shares still held by former stockholders of more than 70%, and the age of company that under 120 months. The sample companies used in this study are companies that do an IPO on the Indonesia Stock Exchange in the year 1997 till 2002. Statistical testing technique used is logistic regression. The results showed that there was no difference between groups or individual variable, have the same opportunities on the occurrence of underpricing when compared with its reference.

PENGARUH TANGIBILITY, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR KEUANGAN EKO SUPRIYANTO; FALIKHATUN FALIKHATUN
Jurnal Bisnis dan Akuntansi Vol 10 No 1 (2008): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The research examines influencing of tangibility, sales growth, company size to financial structure. Research conducted at food and beverages industries which go public in Jakarta Stock Exchange. The determination of sample in this research use purposive sampling method. The total of samples is 11 companies. Data were analyzed using multiple regression analysis. The results of the research show tangibility, sales growth and company size influenced to the company’s financial structure. Managers of food and beverages industries should consider in arranging the company financial structure. They can use based on these findings, especially more attention on company size to manage that financial structure. Also, increasing the proportion of tangibility is important. It can add capacity of production, so that can increase in products selling and profitability.

PENGARUH EARNINGS MANAGEMENT TERHADAP KONSERVATISMA AKUNTANSI FIVI ANGGRAINI
Jurnal Bisnis dan Akuntansi Vol 10 No 1 (2008): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of the research is to find out empirical evidence of the influence of earnings management on conservatism accounting. The population of the study was listed companies in the manufacturing sector at the Jakarta Stock Exchange, and the sample was determined based on the following criteria manufacturing business publishing financial statement of per 31 December. There were 58 companies meeting the criteria. Data analysis was carried out in terms of financial report during 2001-2006. The hyphoteses of research were tested using logistic regression. The research prove that if related by earnings management, company manager tend to use the accountancy which conservative not will limit the action of opportunistic management. The results show that earnings management influence conservatism accountancy is not consistent used company in Indonesia because still the existence of some of more opting company to use the conservative accountancy or use the accountancy is not conservative.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN PEMBAYARAN DIVIDEN KAS TITA DEITIANA
Jurnal Bisnis dan Akuntansi Vol 11 No 1 (2009): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research is aimed to know the influence of financial performance to management decision in paying Dividend to the stock holder. The ratio is used for research Debt to Equity Ratio, Earnings per Share, Price Earnings Ratio, Return on Asset, Current Ratio, Net Profit Margin, Inventory Turn over and Return on Equity. The research showed the Company fundamental, its financial aspect become consideration to the Dividend Policy but Other factor outside company control such as economic, government interventions, stock holder majority, and law may be main factor in determining Dividend Policy.

PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM NICO ALEXANDER; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 15 No 2 (2013): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to investigate the influence of economic value added, operating cash flow, residual income, earnings, operating leverage, market value added and dividend yield to stock return. The data selected by using purposive sampling method and there are 26 manufacturing companies that public listing in Indonesia Stock Exchange from 2008 until 2011 as research sample. This research uses multiple regression as the data analysis. The empirical results of this research show that economic value added, operating cash flow, residual income, earnings, market value added have influence to stock return while operating leverage and dividend yield haven’t influence to stock return.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN PEMBAYARAN DIVIDEN VASHTI INES; IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research aims to identify variables that influence dividend policy in manufacturing public companies. These variables are profitability, firm size, liquidity, growth opportunities, leverage, firm risk, individual ownership and institutional ownership. This research was also to compare with result of previous research. Samples of this research are listed manufacturing companies in Indonesia Stock Exchange from 2011 until 2013. Samples were collected using purposive sampling method, where 37 companies fulfill the established criteria. This research uses multiple regression to test the hypothesis. The result from this study shows that profitability and institutional ownership influence to dividend policy, but firm size, liquidity, growth opportunities, leverage, firm risk, and individual ownership do not influence toward dividend policy.

PENGARUH SATISFACTION, INVESTMENT SIZE, QUALITY OF ALTERNATIVES TERHADAP BRAND COMMITMENT PADA PENGGUNA SEPATU RUNNING TERRYCIUS PAOLO FLAVIAN SUNGKAR; WIBISONO SOEDIONO
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to know the influence of satisfaction, investment size, and quality of alternatives toward brand commitment on nike running shoes user at DKI Jakarta. This study is using regression analysis for analyzing the data. This study population is nike running shoes uses, and researcher use a purposive sampling method to determine the sample of this study. This study found that there’s significant influence exists satisfaction, investment size and quality of alternatives to brand commitment on nike running shoes user at DKI Jakarta

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Home Page

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Abstract

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Contact Name
Yulius Kurnia Susanto

Contact Email
yulius@tsm.ac.id

Phone
-

Journal Mail Official
yulius@tsm.ac.id

Editorial Address
-

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA