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INDONESIA
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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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PROFESIONALITAS APARAT PENGAWASAN FUNGSIONAL INTERN TERHADAP PELAKSANAAN AUDIT PEMERINTAHAN DAN IMPLIKASINYA KEPADA AKUNTABILITAS KEUANGAN INSTANSI PEMERINTAH DAERAH DADANG SADELI
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 (233.154 KB) | DOI: 10.34208/jba.v10i2.192

Abstract

The research was tested empirically regarding an internal functional control-ling personnel’s professionalism effect on accomplishing the government audit as well as its implications on local government agency financial accountability. The study was conducted by survey method. The size of samples was 150 official offices and 150 team chiefs who inspected Municipal Government and Regency’s official offices in West Java Province area. The analysis method used in this research was descriptive analysis with the analysis tool using the Structural Equation Modeling. Based on the results of data analysis and discussion, it was obtained the following research findings that internal functional controlling personnel’s professionalism has positively effect on implementing government audit; implementation of government audit has implication on quality of local government agency financial accountability.
PERBEDAAN PEMAHAMAN ELEMEN LAPORAN KEUANGAN ANTARA MAHASISWA YANG MENGACU KURIKULUM INTERNASIONAL DAN KURIKULUM NASIONAL LINA LINA; BUDI HARTONO KUSUMA
Jurnal Bisnis dan Akuntansi Vol 14 No 2 (2012): 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 (89.809 KB) | DOI: 10.34208/jba.v14i2.193

Abstract

The study examined the differences of understanding financial statements elements among college students with different high school curriculum background. Data were collected by questionnaires distribution to 189 college students at business school of Pelita Harapan University as respondents. One hundred and fifty eight of 189 question-naires were processed using the Kruskal Wallis H test. The results of this study showed that there are no differences of understanding financial statements elements among college students. Different high school curriculum background did not result the differences of understanding financial statements elements.
PENGARUH KOMITE AUDIT TERHADAP HUBUNGAN ANTARA DISCRETIONARY ACCRUALS DAN CUMULATIVE ABNORMAL RETURN ARYA PRADIPTA
Jurnal Bisnis dan Akuntansi Vol 14 No 2 (2012): 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 (86.145 KB) | DOI: 10.34208/jba.v14i2.194

Abstract

This study aims to investigate the influence of the audit committee on the relationship between discretionary accruals and cumulative abnormal return. Sample of the research are fifty companies that outlines the audit committee in 2005. The results showed that there was no relationship between discretionary accruals and cumulative abnormal return. Thus be seen that the management of fifty companies which include audit committee in 2005 did not try to give their private information through discretionary accruals. The audit committee does not affect the ability of discretionary accruals to convey private information.
PENENTU KESEHATAN PERBANKAN YULIUS KURNIA SUSANTO; TJHAI FUNG NJIT
Jurnal Bisnis dan Akuntansi Vol 14 No 2 (2012): 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 (76.479 KB) | DOI: 10.34208/jba.v14i2.195

Abstract

This research aims to provide empirical evident about determinant on banking healthy using the CAMEL (capital, assets, management, earnings and liquidity) method. CAMEL is one method to evaluate the banking performance. Sample are used in this research all company of state own bank, foreign exchange bank, and non-foreign exchange bank from the directory from 2005 until 2007 using purposive sampling method. The result of this research shows that nonperformance loan, return on equity, loan to deposit ratio and reserve requirement have determinant on banking healthy.
PENGARUH NILAI TUKAR, SUKU BUNGA SERTIFIKAT BANK INDONESIA DAN INDEKS SAHAM DOW JONES TERHADAP INDEKS HARGA SAHAM GABUNGAN INDONESIA SATRIO WIBOWO
Jurnal Bisnis dan Akuntansi Vol 14 No 2 (2012): 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 (69.535 KB) | DOI: 10.34208/jba.v14i2.196

Abstract

Accurate assessment in analyzing the rise and fall of IDX composite index assists investors in minimizing risk while helping to gain profit in the stock market. In this study to prove whether there is influence of exchange rate (rupiah / U.S. $), SBI rate and Dow Jones stock index in New York Stock Exchange on movement of IDX Composite Index. The result of the research showed that exchange rate (rupiah/U.S.$), SBI rate and Dow Jones stock index in New York Stock Exchange have effect on movement of IDX Composite Index.
THE EFFECTS OF EXPERIENCE AND TASK-SPECIFIC KNOWLEDGE ON AUDITOR’S PERFORMANCE IN ASSESSING A FRAUD CASE MEIRYANANDA PERMANASARI; INDRA ARIFIN DJASHAN
Jurnal Bisnis dan Akuntansi Vol 14 No 2 (2012): 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 (62.648 KB) | DOI: 10.34208/jba.v14i2.197

Abstract

This research’s objective is to investigate the relationships of auditor’s experience, task-specific knowledge gained from training, and auditor’s performance. This study explores whether the experience or the task specific knowledge variable or even the combination from both of them gained the auditor’s performance in assessing a fraud case. This research used 16 CPA firm samples that consist of 141 external auditors. This research used normality test, independent sample t-test, one way ANOVA. This result of this research shows that there is no difference between combination of experience and task-specific know-ledge on auditors’ performance in assessing a fraud case. For the task specific knowledge there is difference between the auditor who has training and without training on auditors’ performance in assessing a fraud case. And the last there is no difference between the auditor who worked less than a year, more than a year but less than 2 years and more than 2 years on auditors’ performance in assessing a fraud case.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA INDUSTRI PERTAMBANGAN DI BURSA EFEK INDONESIA MEIRISKA FEBRIANTI
Jurnal Bisnis dan Akuntansi Vol 14 No 2 (2012): 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 (88.188 KB) | DOI: 10.34208/jba.v14i2.198

Abstract

This study aims to determine the factors that affect the value of the company in the mining industry in Indonesia Stock Exchange. These factors, namely, funding decisions, investment decisions and dividend policy. However, in further studies, the factors that are used only on funding decisions, ie to test the theories of capital structure and see its effect on firm value. The population in this study is a mining company listed on the Indonesia Stock Exchange for the period 2003 till 2007 with a total sample as many as 15 companies. The data is then analyzed using multiple regression analysis. The results showed that the growth opportunities, firm size and the ratio of total debt to equity ratio have impact on firm value. While the factors asset structure, profitability, liquidity and debt to total assets ratio have no effect on firm value.
PERAN PEMIMPIN, ORGANISASI PEMBELAJAR DAN KOMPETENSI ORGANISASI, SERTA DAMPAKNYA PADA KINERJA ORGANISASI NURWANTI NURWANTI
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 (208.788 KB) | DOI: 10.34208/jba.v15i2.199

Abstract

The purpose of this study is to determine and analyze role of the leaders, learning organization, and competence of the performance studies program. Other than that, to determine the effect of role of the leaders by learning organization and competence, also it’s impact on the performance of the study program. The research carried out on an accredited S1 courses in Private collages in Jakarta, the method used in this research is survey method, which are descriptive survey and explanatory survey. Structural Equation Model was used as the analysis technique along with PLS, number of sample in total of 110 courses. Determination of the sample using Stratified Random Sampling, which is the three strata of accreditation ratings: A, B, and C, the proportional of the total of 611 courses. The result of the research show that there is a influence over role of the leaders, the variable learning organization and competence on performance, that the better role of the leaders, learning organization and increasing competence will impact performance. The impact of the competence against the performance is small, which means the competence of the course not always give a dominant influence for the performance
PENGARUH GROWTH DAN FINANCIAL STRENGTH TERHADAP FINANCIAL LEVERAGE HENNY SETYO LESTARI; FARDINI RAHMA DEWI
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 (271.298 KB) | DOI: 10.34208/jba.v15i2.200

Abstract

This study aims to determine the effect of firm’s growth and financial strength towards financial leverage of listed companies on the Indonesia Stock Exchange from 2008-2012. The number of samples examined in this study were 92 companies with the sampling technique used was purposive sampling. The empirical results of this study using by the method of multiple linear regression analysis. The results of the study indicate that the asset growth and profit growth has a positively effect on financial leverage through the total debt to total assets and total debt to equity capital model, but sales growth has no effect on financial leverage. This indicates that the company with assets and profit growth will tend to use financial leverage in funding. This study also shows that financial strength has a negatively effect on financial leverage through the long-term debt to total assets and long-term debt to fixed assets model. This indicates that companies with strong financial aspects tend to reduce long-term debt as a source of funding.
PENGARUH LOCUS OF CONTROL, FINANCIAL KNOWLEDGE, INCOME TERHADAP FINANCIAL MANAGEMENT BEHAVIOR IDA IDA; CINTHIA YOHANA DWINTA
Jurnal Bisnis dan Akuntansi Vol 12 No 3 (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 (104.439 KB) | DOI: 10.34208/jba.v12i3.202

Abstract

The aim of this study is to test impact locus of control, financial knowledge and income to financial management behavior. Total respondents are 130 respondents. Using regression analysis, the result shows financial knowledge impact financial management behavior but locus of control and personal income don’t impact financial management behavior. Because the sample of this research is student and almost of them have income from their parents.

Page 16 of 68 | Total Record : 673

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