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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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PENGUJIAN MODEL DE LONE DAN MC LEAN DALAM PENGEMBANGAN SISTEM INFORMASI IFCA MEINIE SUSANTY
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 purpose of this study was to analyze the positive effect of information quality and system quality on user satisfaction and intensity of system use, user satisfaction positively influences the intensity of the use of the system, the positive influence of user satisfaction and intensity of use of the system to the individual impact, positive influence on the individual impact of organizational impact. This study uses a model of De Lone and Mc Lean (1992) in the development of information systems IFCA in Indonesia. Sample based on the results of the survey questionnaires to managers and supervisors in four of five business units. The results showed that the quality of information has no effect on user satisfaction and system usage intensity. The quality system has positive influence on user satisfaction, but do not affect the intensity of use of the system. User satisfaction has no effect on the intensity of use of the system. Furthermore, the intensity of use of the system has positive influence on individual impact, yet has no effect on user satisfaction of individual impact. The impact of individual positive influence on organizational impact.

FAKTOR - FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCH SUSAN SUSAN; ESTRALITA TRISNAWATI
Jurnal Bisnis dan Akuntansi Vol 13 No 2 (2011): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to analyze the factors that influence auditor switch to manufacturing companies listed in Indonesia Stock Exchange. These factors are change of management, accountant opinion, financial distress, public accountant firm’s size, and the percentage of the change of return on assets (ROA). The sample was selected using purposive sampling method. The company that used in this study consists of 44 companies for each period during 2004 - 2009. Hypothesis testing technique used logistic regression model. The result of this study show that change of management and public accountant firm’s size influencing auditor switch.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN PERBANKAN DENGAN METODE VALUE ADDED INTELLECTUAL COEFFICIENT NOVIA WIJAYA
Jurnal Bisnis dan Akuntansi Vol 14 No 3 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to investigate the influence of value creation efficiency, as measured by value added intellectual coefficients that consists of three components of a firms’ resource (capital employed, human capital, and structural capital) to financial performance: profitability and productivity, as measured by Return on Equity and Asset Turnover and to firms’ market value, as measured by Market to Book Value Ratio in Indonesian banking industry. This study objective is to give input for financial manager and investor in increasing financial performance and firms’ market value by investment in intellectual capital.Regression models were used to examine the influence of each component of the value creation efficiency on financial performance and firms’ market value. The data used in this study are taken from 26 Indonesia banks from the 2008-2011 public listing of banking companies. This empirical study uses purposive sampling technique and regression model for the data analysis.The research indicates that capital employed efficiency influences profitability, productivity and firms’ market value. The human capital efficiency and structural capital efficiency influence firms’ market value, but fails to influence profitability and productivity.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PERUSAHAAN NON-KEUANGAN DI BURSA EFEK INDONESIA SULIANA SULIANA; APIT SUSANTI
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 study is to empirically analyze if life cycle, free cash flow, profitability, firm size, assets growth, market to book ratio, firm leverage and liquidity affect dividend policy of non financial companies in Indonesian Stock Exchange. The data used in this study are obtained from financial statement of non financial companies that listed on Indonesia Stock Exchange, using purposive sampling method. There are 97 samples that meet the criteria. This study uses multiple regression analysis to analyze the hypothesis. The result shows that free cash flow and assets growth affect dividend policy. While life cycle, profitability, firm size, market to book ratio, firm leverage and liquidity do not affect dividen policy.

THE INFLUENCE OF PRODUCT PACKAGING AND FEATURES TO THE PURCHASE ANDROID SMARTPHONE IAN NURPATRIA SURYAWAN; STEFANI STEFANI; SETIA TJAHYANTI
Jurnal Bisnis dan Akuntansi Vol 15 No 2 (2013): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Several things are to determine by choice of consumers on smartphone is processor speeds, to run an application the amount of memory, the magnitude of storage capacity, the degree of clarity during the screen to the degree of clarity camera, the prices of service purna sell, and the ease of use. This time the system of operations much used is android. Every manufacturer smartphone trying to keep smartphone the results of its production be the best in the market. Hence, producer smartphone uses advertising, distribution and cooperation with several operators to attract customers. Each company smartphone having identification and market segmentation cloistral. The purpose of the study is to provide empirical evidence of the influence of the features and packaging of the product on purchasing decisions Smartphone. The results of this study demonstrate the look of the product affect the purchasing decisions Smartphone. While, Smartphone product features do not have influence on product purchase Smartphones.

FAKTOR FAKTOR YANG MEMPENGARUHI KINERJA AKUNTAN PUBLIK DI JAKARTA SUGIARTO PRAJITNO
Jurnal Bisnis dan Akuntansi Vol 14 No 3 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study aims to obtain empirical evidence about the effect of audit structure, role conflict, role ambiguity, understanding of good governance, task complexity and organizational culture on auditors’ performance. Object of this study is the auditors who work in public accounting firms in Jakarta 2012 period. The selection of sample using purposive sampling method. The number of questionnaires distributed was 157 copies, but only 145 questionnaires returned 115 questionnaires and meet the criteria to be used as the sample for this study. Analysis of the data in this study using multiple regression analysis. The results of this study indicate that the understanding of good governance, the structure of the audit, role conflict, role ambiguity, understanding of good governance, and task complexity do not have a significant effect on auditors’ performance and the only organizational culture has a significant influence on auditors’ performance.

FAKTOR–FAKTOR YANG MEMPENGARUHI CASH HOLDING PERUSAHAAN SAUL FERNANDO SIMANJUNTAK; A. SRI WAHYUDI
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 test and analyze empirically the influence of profitability, firm size, net working capital, leverage and growth opportunity toward cash holding. The object of this research is property, real estate and building construction sector companies that listed in Indonesia Stock Exchange period 2009 – 2015. The technique used to sampling is purposive sampling technique where 11 companies met the criteria and were analyzed using Eviews 9 with method use is panel data regression with fixed effect model to test the hypothesis. The research finding can be summarized as follows. First, profitability has positive influence toward cash holding. Second, net working capital has negative influence toward cash holding. Finnaly firm size, leverage, and growth opportunity do not have influence toward cash holding.

PENGARUH ECONOMIC VALUE ADDED, ARUS KAS OPERASI, RESIDUAL INCOME, EARNINGS, OPERATING LEVERAGE DAN MARKET VALUE ADDED TERHADAP RETURN SAHAM ITA TRISNAWATI
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 conducted to analyze the influence of Economic value added, cash flow from operations, residual income, earnings, operating leverage and Market value added to the stockholders’ return. This study was also intended to know which performances measures have the most significant effect to the return on shares. The samples of this research are consisting of 23 manufacturing companies that have been listed in the Jakarta’s Stock Exchange (JSX) for period 2003-2005 that has been selected by purposive sampling method. This study uses multiple regression method to see the contribution of each variable influence stockholders’ return. The empiric result indicates that all of the independent variables (Economic value added, cash flow from operations, residual income, earnings, operating leverage and Market value added) do not have significant influence to the return on shares.

PENGARUH KUALITAS LABA PADA YIELDS OBLIGASI DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI ELIADA HERWIYANTI; ZAKI BARIDWAN
Jurnal Bisnis dan Akuntansi Vol 10 No 2 (2008): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to study the effect of earnings quality to bond yields, and whether the effect of earnings quality to bond yields can be moderated by corporate governance. In this paper, earnings quality was proxied by discretionary accruals. Yield to maturity approximation was used to count the bond yields. The proxies of corporate governance are institutional ownership and outside director. This research is using purposive sampling method to choose the sample. From six years observation period, 153 observation bonds obtained. To test the hypothesis, this research using logistic regression. This research indicated that model of logistic regression is fit, although the result for hypothesis examination not significant. The lowest Nagelkerke’s R2 value indicated that other variables which not include in this research may have contribution for the research model. Result of this research could be happened because of the naive behavior from investor it-self, the characteristic of bond market, less familiarity of corporate governance regulation, or may be from the lack of variable used in the research model.

PENGARUH KARAKTERISTIK PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INFORMASI MEIRYANANDA PERMANASARI
Jurnal Bisnis dan Akuntansi Vol 14 No 3 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to investigate the relationship between firm’s characteristics and corporate governance mechanisms on disclosure. This study used a sample of 100 (one hundred) public listed company on the Indonesia Stock Exchange. Categorized into 2 (two) groups of industry, they are property-real estate industry, and trade, services and investment industry. The results of this study indicate that the company's capital structure, as reflected by the debt to equity ratio has no influence on disclosure. When analyzed partially, the result shows that the debt to equity ratio has no effect on both groups. The ability of the company in generating profits as reflected by the net profit margin has no effect on disclosure. Mean while the company's size as reflected by the total assets has a positive effect on disclosure. Tested partially, it also affect on both types of industry. Institutional ownership has negative effect on disclosure, when tested partially, the result shows that both industries have negative effect on disclosure. Management ownership has negative effect on disclosure, especially on property and real estate industry. The percentage of independent commissioners has no effect on disclosure but when tested partially it has a negative effect on trade, services, and investment group. The last, audit committee has no effect on disclosure.

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Contact Name
Yulius Kurnia Susanto

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yulius@tsm.ac.id

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Journal Mail Official
yulius@tsm.ac.id

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Kota adm. jakarta barat,

Dki jakarta

INDONESIA