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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN SOFIA PRIMA DEWI; KENI KENI
Jurnal Bisnis dan Akuntansi Vol 15 No 1 (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 (397.256 KB) | DOI: 10.34208/jba.v15i1.203

Abstract

This study aimed to examine the effect of firm age, profitability, firm size and leverage on the disclosure of corporate Social responsibility. The sample used is the data 105 companies listed in Indonesia Stock Exchange during the years 2009-2011. Data analysis was performed with the help of the program PASW Statistics version 18.00. The results showed that the profitability and firm size has an influence on corporate social responsibility disclosure while firm age and leverage has no effect on the disclosure of corporate social responsibility.
USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS INFORMATION AND MARKET COMPETITION ON STRATEGIC BUSINESS UNIT OUTPUT YULIUS KURNIA SUSANTO
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 (88.087 KB) | DOI: 10.34208/jba.v12i3.204

Abstract

The research examines the interaction effect between the intensity of market competition and the usefulness of broad scope and timeliness management accounting systems (MAS) information characteristics on strategic business unit (SBU) performance and job satisfaction. Fifty six SBU managers from manufacturing industry in Java and Sumatra had participated in the research. The collecting data used a questionnaire survey via electronic-mail and post. Data were analyzed using a moderated regression analysis. The results showed that the higher the intensity of market competition, the more positive the relationship between the usefulness of timeliness MAS information characteristic, SBU performance and job satisfaction. On the contrary the effect of the intensity of market competition on the relationship between the usefulness of broad scope MAS information characteristic, SBU performance and job satisfaction was not significant.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR ELIZABETH HANNA; FRISKA FIRNANTI
Jurnal Bisnis dan Akuntansi Vol 15 No 1 (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 (427.589 KB) | DOI: 10.34208/jba.v15i1.205

Abstract

The purpose of this research is to obtain empirical evidence of audit structure, role conflict, good governance comprehension, organization culture, leadership style have affect to auditor performance. Subject in this research are auditors who work at public accounting firm in Jakarta. The sample is selected using purposive sampling method. Number of questionnaires distributed was 199 copies, but only 122 questionnaires returned and meet the criteria to use as samples for this research. This research uses multiple regressions. The result of this research shows that audit structure, role ambiguity, organization culture, and leadership style affect the auditor performance, but role conflict, organization commitment and good governance comprehension do not affect the auditor performance.
PENGARUH BLOCK SHARE HOLDER DAN KOMISARIS INDEPENDEN TERHADAP KECENDERUNGAN PERUSAHAAN MELAKUKAN INCOME INCREASING DISCRETIONARY ACCRUALS ARYA PRADIPTA
Jurnal Bisnis dan Akuntansi Vol 15 No 1 (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 (275.673 KB) | DOI: 10.34208/jba.v15i1.206

Abstract

This study aims to investigate the influence of block shareholders and independent commissioner on the increasing trend of companies doing income discretionary accruals. Control variables used in this study is a model of firm size and the ratio of debt to equity. The control variables used in the model of this study because the results of several studies always show the effect of firm size and the ratio of debt to equity in income increasing accruals discretionary. The statistical method used in this study is regression logistics. Data were taken from companies listed on the Indonesia stock exchange. The sampling technique used was purposive sampling. The results showed there was no effect of block shareholders and independent commissioner on the increasing trend of companies doing income discretionary accruals.
PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP HUBUNGAN ANTARA PENGETAHUAN DEWAN TENTANG ANGGARAN DENGAN PENGAWASAN KEUANGAN DAERAH (Studi di DPRD Provinsi Daerah Istimewa Yogyakarta) JOHAN ARIFIN
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 (839.911 KB) | DOI: 10.34208/jba.v8i2.208

Abstract

This study examines the influence of public participation and public policy transparancy on the relationship between budgeting knowledge and budgeting control. The sample was drawn from province of Daerah Istimewa Yogyakarta. There are 47 legislative participated in this study. The hypothesis are tested empirically used multiple regression. The result of the study indicated that, first, budgeting knowledge are statistically significant, positive coeficient indicated that high budgeting knowledge is caused high budgeting control, second, the interaction between public participation with budgeting knowledge are statistically significant, third, the interaction between public policy tranparancy with budgeting knowledge are statistically significant.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL: KEPUASAN KERJA DAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING LINA LINA; STELLA STELLA
Jurnal Bisnis dan Akuntansi Vol 15 No 1 (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 (456.774 KB) | DOI: 10.34208/jba.v15i1.209

Abstract

The effect of participative budgeting on managerial performance has been en interesting topic of research for many years. The objective of this research is to give an empirical evidence about the intervening effect of job satisfaction and job relevant information on the relationship between participative budgeting and managerial performance. Data were collected via questionnaires completed by managers drawn from a variety of functional areas in manufaturing companies. This study use the structural equation modelling. The result reveals that participative budgeting has positive influence to managerial performance, job satisfaction, and job relevant information. Job satisfaction has positive influence to managerial performance. Job relevant information has positive influence to job satisfaction but the other side has no influence to managerial performance. The result also shows that job satisfaction and job relevant information do not have intervening effect on the relationship between participative budgeting and managerial performance
PENGARUH KEPUASAN, KOMITMEN, MANFAAT SOSIAL DAN SPECIAL TREATMENT BENEFITS TERHADAP LOYALITAS PELANGGAN VITA BRILIANA
Jurnal Bisnis dan Akuntansi Vol 15 No 1 (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 (278.077 KB) | DOI: 10.34208/jba.v15i1.210

Abstract

The purpose of the research is to examine the influence of satisfaction, commitment, social benefits, special treatment benefits and customer loyalty. Data was collected using survey questionnaire distribution to 100 respondents. The respondent of the research is people who buy Kentucky Fried Chicken (KFC) product through delivery order. Data were analyzed using multiple regression analysis. The result showed that there is significant influence of satisfaction, commitment, social benefits, special treatment benefits and customer loyalty.
ANALISIS PENGARUH INTELLECTUAL CAPITAL TERHADAP MARKET VALUE DAN FINANCIAL PERFORMANCE PERUSAHAAN DENGAN METODE VALUE ADDED INTELLECTUAL COEFFICIENT FARAH MARGARETHA; ARIEF RAKHMAN
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 (797.925 KB) | DOI: 10.34208/jba.v8i2.211

Abstract

The purpose of this research is to investigate the relation between the value creation efficiency of firms' intellectual capital and firm's market valuation and financial performance. Using 13 manufacturing companies data drawn from Jakarta Stock Exchange (JSX) reporting period 1999-2003 and Pulic's Value Added Intellectual Coefficient (VAIC) as the efficiency measure of three intellectual capital component; capital employed efficiency (VACA), human capital efficiency (VAHU), and structural capital efficiency (STVA) and multiple regression model to examine the relationship between corporate value creation efficiency and firms' market-to-book value ratio, and explore the relationship between intellectual capital and firms' financial performance. The simple regression used to examine the relationship between VAIC and market value and relationship between VAIC and financial performance. The result is not support the first model; market value hypothesis that there is significantly negative between intellectual capital and market-to-book value ratio (M/B). The second model of the regression show there are positively associated between the three of intellectual capital component and return on equity (ROE) as financial performance.
ANALISIS KEPEMILIKAN MANAGERIAL BERBASIS PADA TEORI KEAGENAN OCTALIANNA OCTALIANNA; DEASY ARIYANTI RAHAYUNINGSIH
Jurnal Bisnis dan Akuntansi Vol 15 No 1 (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 (456.845 KB) | DOI: 10.34208/jba.v15i1.212

Abstract

The purpose of this study is to examinethe influence of debt policy, company performance, company value, dividend policy, earnings volatility and investment against managerial ownership.This study uses an agency theory as a based to do the reasearch. This research used data were taken from all companies listed in Indonesia Stock Exchange over the three years period 2009-2011. This research uses purposive sampling method. The sample of this research consists of 47 companies. The hypotheses proposed were tested by binary logistic regression. The result shows that debt policy, company performance, company value, dividend policy, earnings volatility and investment have no influence to managerial ownership.
PEMECAHAN SAHAM TERHADAP LIKUIDITAS DAN RETURN SAHAM ELLEN RUSLIATI; ESTI NUR FARIDA
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 (111.192 KB) | DOI: 10.34208/jba.v12i3.213

Abstract

Number of demand for shares will raise the price and share return. Some companies choose to do share split because the prices are too high that will affect investor interest. The share split is the corporate action to make its share price lower and more attractive to be traded. The method used is descriptive and verification method. Data analysis used is event study of the announcement of a corporate action. Populations are 30 companies that make share split from 2006 until 2008 in Indonesia Share Exchange. The analysis was performed by using paired samples t test to test the average difference. The result shows the bid-ask spread before and after share split are different, meaning that share split affects the liquidity of shares, but objective to improve the share liquidity is not achieved. Abnormal returns before and after share split are different, meaning that share split affects the share return, but objective to improve the share return is not achieved.

Page 17 of 68 | Total Record : 673

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