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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 673 Documents
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PENGARUH PERSONAL BACKGROUND, POLITICAL BACKGROUND DAN PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PERAN DPRD DALAM PENGAWASAN KEUANGAN DAERAH (STUDI KASUS DI KARESIDENAN SURAKARTA DAN DAERAH ISTIMEWA YOGYAKARTA TAHUN 2006) JAKA WINARNA; SRI MURNI
Jurnal Bisnis dan Akuntansi Vol 9 No 2 (2007): 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 (129.674 KB) | DOI: 10.34208/jba.v9i2.168

Abstract

This research aims to examine the influence of personal background, political background, and council budget knowledge towards the role of DPRD on region financial control. This research is motivated by the fact that individual background will effect to individual behavior on political activity. Dependent variables in this research are personal background, political background, and council budget knowledge towards the role of DPRD on region financial control. Independent variable is the role of DPRD on region financial control in planning, implementing, and responsibility steps. The data in this research consist of primary data that taken from questionnaires distributed directly to respondents. The collected are from 85 respondents that Financial Commission and Budget Commitee members of DPRD at ex Surakarta Residence and Yogyakarta. Hypothesis of this research are tested by using Multivariate Analysis of Variances (MA-NOVA). The result of this research in general shows that personal back-ground, and political background have no significant influence towards the role of DPRD on region financial control. But the council budget know-ledge have significant influence towards the role of DPRD on region finan-cial control.
ANALISIS PENGARUH KESEMPATAN INVESTASI, INTERNAL CASH FLOW, INSIDER OWNERSHIP TERHADAP CAPITAL EXPENDITURE: PERSPECTIVE PECKING ORDER THEORY YEANNIE YEANNIE; RATIH HANDAYANI
Jurnal Bisnis dan Akuntansi Vol 9 No 2 (2007): 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 (116.79 KB) | DOI: 10.34208/jba.v9i2.169

Abstract

The objectives of this study were to observe the effects of investment opport-tunity, internal cash flow and insider ownership on the capital expenditures in one of the pecking order theory perspective. The pecking order hypothesis postulates that financing for the capital expenditures would take from the internal cash flow first, meant of more higher the financing take from the internal cash flow which impact with the amount of capital expenditures. Managers can choose the level of capital expenditures to maximize the wealth of current shareholders without considering insider ownership in the company. The Population of this study were 138 companies that listed in Jakarta Stock Exchange with sample were 90 companies which have insider owner-ship inside during 2001 until 2003 that were taken using the purposive sampling method. Data were analyzed using multiple regression analysis. The result of this study shows that the investment opportunity have negative and significant impact on the capital expenditures, and the internal cash flow have positive and significant impact on the capital expenditures. How ever, the impact of insider ownership on the capital expenditures was not significant.
PENGARUH ASIMETRI INFORMASI TERHADAP HUBUNGAN ANTARA PENERAPAN SISTEM PERDAGANGAN DUA PAPAN DI BURSA EFEK JAKARTA DAN INDIKASI MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN ANIS WIJAYANTO; RAHMAWATI RAHMAWATI; YACOB SUPARNO
Jurnal Bisnis dan Akuntansi Vol 9 No 2 (2007): 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 (86.17 KB) | DOI: 10.34208/jba.v9i2.170

Abstract

The purpose of this research is to examine the influence of information asymmetry to the relationship between applying of commerce system two board in Jakarta Stock Exchange and earnings management indication at banking firms in BEJ. Results of this research are expected be benefit to BAPEPAM, Indonesian Bank, Investor, Creditor, and academician. The companies taken as sample in the research is banking firms which listed in Jakarta Stock Exchange from 2000-2004. The data pool method is used to collect 120 observation. The hypothesis is tested by regression (OLS). In order to control the size effects, analytical model in the research use the control variable of SIZE and GROWTH, and to control the firms risk use Cash Flow Variance (Cfvar) dan Market to Book Value (Mktbv). The research show that there is no significant influence of information asymmetry to the relationship between applying of commerce system two board in Jakarta Stock Exchange and earnings management indication at banking firms in BEJ, so Ho can not be rejected.This research show that there was significant effect of multyboard policy towards earnings management (research to manufacture and non manufacture emiten, except financial emiten). This research also show that the effect of variable control higher than variable independent multiboard policy.
PENGARUH INVOLVEMENT, FAMILIARITY, BRAND LOYALTY DAN PRICE SENSITIVITY TERHADAP CONSUMER EVALUATION PADA PEMBELIAN PRODUK SUSU BUBUK VITA BRILIANA
Jurnal Bisnis dan Akuntansi Vol 10 No 2 (2008): 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 (271.013 KB) | DOI: 10.34208/jba.v10i2.171

Abstract

The main purpose of the research is to examine the influence of involvement, familiarity, brand loyalty and price sensitivity on consumer evaluation. Data was collected using survey questionnaire distribution to 100 respondents. The respondent of the research is people who buy Pediasure powder milk from Abbot Laboratories for their children. Data were analyzed using mul-tiple regression analysis. The result showed that there is significant influence of involvement, familiarity and brand loyalty on consumer evaluation. The result also showed that price sensitivity does not bring any effect on consumer evaluation. Price is not one of the factor considerations for people in buying Pediasure powder milk.
PENGARUH PRICE TO EARNINGS RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSET DAN PRICE TO BOOK VALUE TERHADAP HARGA PASAR SAHAM STELLA STELLA
Jurnal Bisnis dan Akuntansi Vol 11 No 2 (2009): 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 (285.326 KB) | DOI: 10.34208/jba.v11i2.172

Abstract

The objective of this research is to find out the influence of internal fundamental variables on the stock market price. Internal fundamental variables in this research are Price to Earnings Ratio (PER), Debt to Equity Ratio (DER), Return on Assets (ROA) and Price to Book Value (PBV). Data for this research are stocks closing price in the stock exchange, the PER, DER, ROA and PBV of 14 stocks of LQ45 from 1st quarter in 2002 to 4th quarter in 2006. These data are tested with Panel Data Regression Model. The result of study shows that the PER, DER and PBV have significant influence on the stock market price, but the ROA has not influence on the stock market price.
PENGARUH RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS PERUSAHAAN OTOMOTIF WAHYU WIDARJO; DODDY SETIAWAN
Jurnal Bisnis dan Akuntansi Vol 11 No 2 (2009): 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 (172.541 KB) | DOI: 10.34208/jba.v11i2.174

Abstract

Financial distress is phase of degradation of condition of company's finance that happened before the happening of bankruptcy or liquidation. Financial distress condition happens before bankruptcy. This condition can be predicted using models that have developed by many researchers. The purpose of this research is to examine financial ratios that affect financial distress on automotive industries. The sample of this research consists of 49 non distress firms and 6 distress firms, it is chosen by purposive sampling. The statistic method which is used to test on the research hipotesis is logistic regression. The result of this research shows that liquidity ratio (current asset-inventory/ current liabilities) and profitability ratio (net income/total asset) affect financial distress.
BANKING MARKET STRUCTURE AND GROWTH: CASE OF INDONESIA RATNA DERINA; ANNA SN DASRIL
Jurnal Bisnis dan Akuntansi Vol 8 No 2 (2006): 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 (319.923 KB) | DOI: 10.34208/jba.v8i2.175

Abstract

The principle objective of this paper is to investigate the empirical relevance of the impact of economic and financial crisis on market structure of banking sector and economic growth. The study shows that the relationship between market structure and economic development changes in the period of before and after the crisis. Before the crisis, the market structure negatively affects the economic growth. After the crisis market structure of the banking industry promotes the growth in the economy. We also find that credit channeled by banks to domestic manufacturing industry is not adequate enough to support the economic growth to the level prior the crisis.
PENGARUH SIGNAL DAN TRUST IN CAPABILITY OR COMPETENCE DIMENSION TERHADAP TRUST IN INTENTIONS AND VALUE DIMENSIONS PADA NOKIA SALES DAN CARE CENTER VITA BRILIANA
Jurnal Bisnis dan Akuntansi Vol 11 No 2 (2009): 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 (191.433 KB) | DOI: 10.34208/jba.v11i2.176

Abstract

The main purpose of the research is to examine the influence of signal, and trust in capability or competence dimension on trust in intentions and value dimensions. Data was collected using survey questionnaire distribution to 100 respondents. The respondent of the research is people who services their handphone. Data were analyzed using multiple regression analysis. The result showed that there is significant influence of signal, trust in capability or competence dimension on trust in intentions and value dimensions.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA AMALIA APRILIANI; KARTINA NATALYLOVA
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (113.494 KB) | DOI: 10.34208/jba.v19i1a-1.177

Abstract

The purpose of this study is to obtain an empirical evidence about the factors that affect debt policy of manufacture companies in Indonesia. Independent variables used in this research are profitability, liquidity, market to book value, firm size, leverage, collateral asset, net profit margin, and operating cash flow per share to dividend policy. Population in this research is manufacture companies listed in Indonesia Stock Exchange for three years (2012-2014). Samples are obtained through purposive sampling method. Only 105 companies meet the criteria and taken as the samples. To test the hypothesis, this research use multiple regression analysis. Result of this research showed that profitability, firm size, collateral asset, and operating cash flow per share have influence to dividend policy, but liquidity, market to book value, and leverage have no influence to dividend policy.
PENGARUH INTENSITAS KOMPETISI PASAR TERHADAP HUBUNGAN ANTARA PENGGUNAAN INFORMASI SISTEM AKUNTANSI MANAGEMEN DAN KINERJA UNIT BISNIS DAN KEPUASAN KERJA YULIUS KURNIA SUSANTO; GUDONO GUDONO
Jurnal Bisnis dan Akuntansi Vol 9 No 3 (2007): 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 (189.46 KB) | DOI: 10.34208/jba.v9i3.178

Abstract

This research examines the moderating effect of the intensity of market competition on the relationship between the usefulness of management accounting systems (MAS) information and business unit performance and job satisfaction. Fifty six business unit managers from manufacturing industry in Java and Sumatera had participated in this research. The collecting data used a questionnaire survey via electronicmail and post. Data were analyzed using a two-way analysis of variance. The results showed that the effects of the usefulness of MAS information on business unit performance and job satisfaction were dependent on the intensity of market competition. Under high levels of the intensity of market competition, the usefulness of sophisticated MAS information had a positive effect on business unit performance and job satisfaction, but under low levels it had a negative effect.

Page 14 of 68 | Total Record : 673

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