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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 675 Documents
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PROFESIONALISME AUDITOR PADA KANTOR AKUNTAN PUBLIK DILIHAT DARI PERBEDAAN GENDER, KANTOR AKUNTAN PUBLIK DAN HIRARKI JABATANNYA ARFAN IKHSAN
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 (231.129 KB) | DOI: 10.34208/jba.v9i3.179

Abstract

The aims of the research is to obtain empirical evidence regarding there is or no difference auditor professionalism in public accountant office (KAP) if it is seen from gender, KAP and its position hierarchy. The research represent concept and modification research of Goetz et al. (1991) and replication from Darmoko’s research (2003). The sample of the research is the auditor at KAP in Medan. Intake of sampel by sampling clustered. The data was collected with method survey by using questionnaire. At least 78 respondents participated in the research, or equal to response rate 65.0 percent. The examination of hypothesis use t-test and analysis of variance. The result of the research conclude that if it is seen from gender, there is no difference professionalism. This means that between man and woman auditors have same professionalism level. Based of type KAP and position hierarchy, there is a difference of professionalism. This means among auditor in KAP which affiliate with auditor in KAP national have unequal professionalism level, and also difference of auditor position hierarchy in KAP cause difference of professionalism level.
THE EFFECT OF TASK COMPLEXITY ON QUALITY OF AUDITOR’S WORK: THE IMPACT OF ACCOUNTABILITY AND KNOWLEDGE RIA NELLY SARI; DIANI MARDISAR
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 (121.723 KB) | DOI: 10.34208/jba.v9i3.180

Abstract

The study examines the effect of accountability and knowledge on auditors’ performance (quality of auditor’s works). It is expected that the degree of task complexity (low and high complexity task) has different effect on quality of auditors’ work. It is also predicted that knowledge moderate the relationship between accountability and quality of auditors’ work. Data was obtained from auditors who work for local Accounting Public Firm in Pekanbaru and Padang. A total of 62 responses (44.29%) was accepted and used in the analysis. Data is analyzed by using multiple regression. Results of the study indicate that when task complexity is low, accountability will effect quality of auditor’s work, but when task complexity is high, accountability does not have effect on quality of auditor’s work. In addition, when task complexity is high, interaction between accountability and knowledge has significant influence on quality of auditor’s work. Suggestions for future research are also given to address the present study’s limitation.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN PEMBAYARAN DIVIDEN PADA PERUSAHAAN NON-KEUANGAN ANUGRAWATY ANUGRAWATY; SUGIARTO PRAJITNO
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 (168.267 KB) | DOI: 10.34208/jba.v19i1a-1.181

Abstract

The purpose of this research is to provide empirical evidence whether firm maturity, profitability, investment opportunities, leverage, firm size, liquidity, previous year’s dividend and free cash flow have an influence to dividend policy. This study is also to improve consistency of results from prior researchers. Population of this research is non-financial companies which is listed in Indonesia Stock Exchange over the four year period 2012-2014. Sample in this research are selected by purposive sampling and the data was analyzed using multiple linear regression. Only 96 companies meet the criteria. The results of the research showed that profitability, previous year’s dividend and free cash flow have influence to cumulative dividend policy. Firm maturity, investment opportunities, leverage, firm size, liquidity have no influence to dividend policy.
PENGARUH BANK RELATIONSHIP TERHADAP PROFITABILITAS PERUSAHAAN DI INDONESIA FARAH MARGARETHA; OCKY OCKY
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 (162.09 KB) | DOI: 10.34208/jba.v9i3.182

Abstract

The role of bank is nevertheless important for all firms. More to the point of providing required capital, banks also provide services which are vital for firm’s operation. Based on previous researches, relationship with bank could affect firm’s profitability. Hence, the decision for the numbers of bank relationship can be a considerable factor for improving firm’s performance. Using samples containing firms within manufacturing sector, listed at Jakarta Stock Exchange for the period from 1999 till 2004, this paper examines whether bank relation-ship of firms in Indonesia affects firms’ profitability. The result based on the regression analysis point out bank relationship has an insignificant effect on firm’s profitability in Indonesia. Based on the result, also the fact of the occurrence of banking crisis in the sample period, it is suggestible for firms to have more than a single bank relationship. And last but not least the government should encourage a continuous improvement towards banking industry to avoid and anticipate future banking crisis.
PENGARUH DIVIDEND YIELD DAN PRICE EARNINGS RATIO TERHADAP RETURN SAHAM DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING RIKI MARTUSA
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 (174.931 KB) | DOI: 10.34208/jba.v9i3.184

Abstract

This research is aimed to examine and find out empirical evidence of (1) the influence of dividend yield on stock return with investment opportunity set as the moderating variable, (2) the influence of price earnings ratio on stock return with investment opportunity set as the moderating variable. The using of investment opportunity set is aimed to search influence between dividend yield and price earnings ratio with stock return. As model used in this study, dividend and retained earnings has reflected the use of dividend yield and price earnings ratio by market participants. Samples used in this research are manufacturing companies listed in Bursa Efek Jakarta in 5 years observation period (1999-2004). Total samples are 30 companies. The data are collected using purposive sampling method. The result of moderated regression analysis (MRA) shows that (1) dividend yield does not influence stock return with investment opportunity set as the moderating variable, (2) price earnings ratio does not influence stock return with investment opportunity set as the moderating variable. Thus, the hypothesis of the research is not empirically supported.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP TIMBULNYA EARNINGS MANAGEMENT DALAM MENILAI KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN DI INDONESIA YUSRIATI NUR FARIDA; YULI PRASETYO; ELIADA HERWIYANTI
Jurnal Bisnis dan Akuntansi Vol 12 No 2 (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 (135.542 KB) | DOI: 10.34208/jba.v12i2.186

Abstract

The study examined the influence of corporate governance imple-mentations (consist of the amount of commissioner board, existence of audit committee, board of independent commissioner, managerial ownership and institutional ownership) towards earnings management to evaluate company operations among listed of banking industries in Indonesia Stock Exchange which published their annual reports from 2005 until 2007. The analysis method of this research used multiple regressions. The results of this study showed that (1) corporate governance implementations (consist of the amount of commissioner board, existence of audit committee, board of independent commissioner, managerial ownership and institutional ownership) toward earnings management of banking industries in Indonesia had significant influence for managerial ownership proxy; (2) Earnings management act had not significant influence toward financial performance of banking industries in Indonesia; (3) Relationship between corporate governance implement-tations (consist of the amount of commissioner board, existence of audit committee, board of independent commissioner, managerial ownership and institutional ownership) toward financial performance was mediated by earnings management of banking industries in Indonesia had not significant
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG NOVICE LIANTO; BUDI HARTONO KUSUMA
Jurnal Bisnis dan Akuntansi Vol 12 No 2 (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 (74.45 KB) | DOI: 10.34208/jba.v12i2.188

Abstract

The aim of this research is to examine the influence of profitability, solvability, firm size, age of the company, and industrial sector on the audit report lag. This research used 28 consumer goods industry companies and 11 multifinance companies listed in Indonesian Stock Exchange, selected using purposive sampling method during 2004 until 2008. The hypothesis proposed were tested by multiple linier regression models. The result shows profitability, solvability, and age of the company have influence on audit report lag. On the other hand, firm size and industrial sector have no influence on audit report lag.
ANALISIS PENGARUH SERVICE QUALITY, CUSTOMER TO CUSTOMER INTERACTION DAN SERVICE ATMOSPHERE TERHADAP SATISFACTION FIRM VITA BRILIANA
Jurnal Bisnis dan Akuntansi Vol 12 No 2 (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 (89.533 KB) | DOI: 10.34208/jba.v12i2.189

Abstract

The main purpose of this research is to identify the influence of service quality, service atmosphere and customer to customer interaction on satisfaction wth the firm. The method in this research is multiple regression. Data and information was collected by survey with questionnaire distribution to 100 respondents. Type of respondent in this research is consumer Natasha skin care of Wijaya representative on South Jakarta area. There are three conclusions. The first conclusion, there is a significant influence of service quality on satisfaction with the firm. The second conclusion, there is a significant influence of service atmosphere on satisfaction with the firm. The third conclusion, there is a significant influence of customer to customer interaction on satisfaction with the firm.
PENGARUH DIVIDEND PAYOUT, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, KEPEMILIKAN MANAGERIAL, KEPEMILIKAN INSTITUSIONAL DAN ALIRAN KAS BEBAS TERHADAP KEBIJAKAN HUTANG BENY BENY
Jurnal Bisnis dan Akuntansi Vol 15 No 2 (2013): 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 (165.095 KB) | DOI: 10.34208/jba.v15i2.190

Abstract

The purpose of this research is to identify the influence of dividend payout, profitability, firm growth, managerial ownership, institutional ownership, and free cash flow on debt policy. Sample in this research is manufacturing company which are listed in Indonesian Stock Exchange between the years of 2006-2009. This reseacrh uses purposive sampling method, normality test, classic assumption, multiple regression, and simple regression method to see the contribution of each variable in influence debt policy. The result of this research showed that institutional ownership, profitability, and free cash flow have influence toward debt policy. Other independent variables they are managerial ownership, dividend payout, and firm growth do not have influence toward debt policy
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA FARAH MARGARETHA; ADITYA RIZKY RAMADHAN
Jurnal Bisnis dan Akuntansi Vol 12 No 2 (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 (113.27 KB) | DOI: 10.34208/jba.v12i2.191

Abstract

The study’s purpose is to acknowledge the factors that influence the company’s capital structure. The samples are manufactures industries in Indonesian Stock Exchange for the period of 2005 up to 2008. Independent variables in this study included size, tangibility, profitability, liquidity, growth, non-debt tax shield, age and investment, whereas dependent variable is capital structure. With using purposive sampling, the total of sample in this study is 40 companies of manufactures industries. Data analysis model is multiple regression. Based on t-test, the results of the size, tangibility, profitability, liquidity, growth, dan age affect the capital structure. But the result of non-debt tax shield and invest-ment has not found significant affect the capital structure. This result indicates that the company’s management has to consider size, tangibility, profitability, liquidity, growth, dan age in capital structure decision.

Page 15 of 68 | Total Record : 675

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