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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN PUBLIK SEKTOR MANUFAKTUR SEFTIANNE SEFTIANNE; RATIH HANDAYANI
Jurnal Bisnis dan Akuntansi Vol 13 No 1 (2011): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Capital structure is the proportion between uses debt or equity. In specifying optimal, we must consider many things influencing it. The research was to analyzed the factors that influence to the capital structure companies joining the Jakarta Stock Exchange. The sample of this research consisting of 92 data that has been listing in Indonesian Stock Exchange for the period 2007 until 2009 that has been selected by purpose sampling method. This study uses multiple regression method to see the contribution of each variable in influence capital structure. The empirical result indicates that size and growth opportunity have influence to capital structure. Other independent variables (managerial ownership, business risk, profitability, liquidity and asset structure) do not have influence toward capital structure.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA MEYLISA JANUAR ISKANDAR; ESTRALITA TRISNAWATI
Jurnal Bisnis dan Akuntansi Vol 12 No 3 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to find out empirical evidence of some determinants of audit report lag. Audit report lag is important issue because it can affect the timeliness of accounting information releases that used by internal and external user for their decision making. There are six factors that is total asset, industry classification, current year income (loss), audit opinion, size of Public Accountant Firm and debt proportion. The research used 128 companies listed in Indonesia Stock Exchange for period 2003 till 2009. The hypotheses proposed were tested by multiple linier regression models. The result shows that industry classification, current year income (loss), and size of Public Accountant Firms have influence to audit report lag. On the other hand, total assets, audit opinion, and debt proportion have no influence to audit report lag.

ANALISIS BEBERAPA FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN JASA TRANSPORTASI, PERDAGANGAN DAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK JAKARTA DEWI AGUSTINA
Jurnal Bisnis dan Akuntansi Vol 8 No 3 (2006): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The aim of this research is to find the factors that influence completeness of financial statement disclosures index. The independent variables are Profitability, Leverage, Percentage of Public Owned, and Status. The research used a purposive sampling method with 11 data of service transportation companies, 36 trading companies, and the last 69 data of manufacturing companies listed at Jakarta Stock Exchange in 2004-2005. The data analyzed by multiple regression. The result of the service transportation companies study showed that Profitability has significant influence toward completeness of financial statement disclosures index in 2004-2005, but Leverage, Percentage of Public Owned, and Status has not significant influence toward completeness of financial statement disclosures index. The result of the trading companies study showed that Leverage has significant influence toward completeness of financial statement disclosures index but profitability, Percentage of Public Owned and Status has no significant influence toward completeness of financial statement disclosures index in 2004-2005. The result of the manufacturing companies showed that Percentage of Public Owned has significant influence toward completeness of financial statement disclosures index but Profitability, Leverage, and Status has no significant influence toward completeness of financial statement disclosures index in 2004-2005.

PENGARUH RASIO KEUANGAN, PERTUMBUHAN PENJUALAN DAN DIVIDEN TERHADAP HARGA SAHAM TITA DEITIANA
Jurnal Bisnis dan Akuntansi Vol 13 No 1 (2011): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Investor’s need some information to help making appropriate investment decision. This research is aimed to know the influence of financial performance to management decision in paying dividend to the stock holder. The ratio is used for research liquidity, profitability, sales growth and dividend the implication on the stock price. The research showed the company fundamental; its financial aspect became consideration and implication at stock prices. This research use regression linier methods to analyze the influence of profitability, likuidity, sales growth and dividend on stock price in Indonesia Stock Exchange during 4 years continuously start at the year 2004 until 2008. The results show that profitability has affected stock return. While, liquidity, growth and dividen have no affected the stock price.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPEMILIKAN MANAGERIAL DEA IMANTA; RUTJI SATWIKO
Jurnal Bisnis dan Akuntansi Vol 13 No 1 (2011): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to provide empirical evident whether debt policy, dividend policy, institutional ownership, business risk, firm size, earning volatility, profitability and company value have significant influence to managerial ownership. This research used data were taken from all companies listed in Indonesia Stock Exchange over the three years period 2006 till 2008. This research used purposive sampling method. The sample of this research consists of 30 companies that meet the criteria. This research uses multiple regresion method to see the contribution of each variable in influance managerial owner-ship. The empirical result indicates that only institutional ownership has significant influence to managerial ownership, while other variables do not have significant influence to mangerial ownership.

ANALISIS PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP ASET, KEWAJIBAN, DAN EKUITAS BUDI HARTONO KUSUMA; NURAINUN BANGUN
Jurnal Bisnis dan Akuntansi Vol 13 No 3 (2011): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The study examined the differences of understanding assets, liabilities, and equities concepts among college students majoring in accounting with different educational background. Data were collected by questionnaires distribution to 122 college students majoring in accounting as respondents. One hundred and seven of 122 questionnaires were processing using the Kruskal Wallis H test. The results of this study showed that there are no differences of understanding assets, liabilities, and equities concepts among college students majoring in accounting. Different educational background did not result the differences of understanding assets, liabilities, and equities concepts.

PERBEDAAN SIKAP AKUNTAN PUBLIK DAN PENGGUNA JASA AKUNTAN PUBLIK TERHADAP ADVERTENSI JASA AKUNTAN PUBLIK ARLEEN HERAWATY; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 12 No 3 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to analyze the difference attitude of public accountants and clients toward advertising of public accountant’s services. This research were using 203 respondents, divide into two groups. There were 125 respondents who worked as public accountant, and 78 respondents who work in companies at managerial level. Attitude was measured by seven aspects such as image of auditor’s perception, service quality, service price, clients’ awareness, sizes of public accountant, firm public accountant firm competitiveness, and government’s influence. Mann-Whitney U Test was used to analyze the hypothesis. The result of this research showed that image of auditor’s perception ,service quality, and client’s awareness have significant different attitude among public accountants and client’s of public accountants. On the other hand, service price, sizes of public accountant, firm public accountant firm competitiveness, and govern-ment’s influence do not have significant different attitude among public accountants and client’s of public accountants.

STUDI EMPIRIS FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN MICHELL SUHARLI; AWALIAWATI RACHPRILIANI
Jurnal Bisnis dan Akuntansi Vol 8 No 1 (2006): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The study aims to investigate company in reporting the financial report to public. Financial statement timeliness is performance responsibility report of management to it's stockholders. The research analyses the financial report timeliness factors namely especially are variable liquidity, profitability, shareholder's dispersion, and the use of the big four public accountant. The research examined linier regression. The research found that financial statement timeliness is dependent variable. Variable liquidity, profitability, shareholder's dispersion, and the use of the big four accountant can be used are independent variable. The result of this research shows that liquidity, profitability, and the use of the big four accountant are significantly effect the timeliness to report financial statement. As shareholder's dispersion is not significantly effect the timeliness to report financial statement timeliness.

INTENSITAS ANCAMAN KEAMANAN SISTEM INFORMASI AKUNTANSI KOMPUTERISASIAN YULIUS KURNIA SUSANTO; RATIH HANDAYANI
Jurnal Bisnis dan Akuntansi Vol 10 No 3 (2008): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of the paper was (1) there are significant security threats of CAIS on the organization types, (2) there is difference among the organization types regarding the security threats of CAIS, (3) there are difference between integration-on line and integration-manual CAIS regarding the security threats of CAIS. Eighty four respondents from Jakarta organizations had participated in this research. The collecting data used a questionnaire survey via electronicmail and post. Data were analyzed using a Kruskal-Wallis test. The resultsshowed that first there is significant security threats of CAIS in Jakarta Organizations, like that the accidental entry of bad data, accidental destruction of data, employees’ sharing of passwords and introduction of computer viruses the to CAIS are the significant security threats of CAIS in Jakarta Organizations. Second, there is no difference among the organization types regarding the security threats of CAIS. Third, there is no difference between integration-on line and integration-manual CAIS regarding the security threats of CAIS. But, there is difference between integration-on line and integration-manual CAIS regarding introduction of computer viruses to the CAIS.

FAKTOR-FAKTOR PENTING UNTUK KEEFEKTIFAN STANDAR PEMERIKSAAN KEUANGAN NEGARA (SPKN) DALAM PENGELOLAAN KEUANGAN NEGARA YANG EFISIEN: PEMIKIRAN BERKAITAN DENGAN PENYUSUNAN SPKN BADAN PEMERIKSA KEUANGAN AINUN NA'IM
Jurnal Bisnis dan Akuntansi Vol 8 No 1 (2006): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This paper discuss the draft of State Finance Auditing Standards (Standar Pemeriksaan Keuangan Negara (SPKN). The objectives of the analysis is to contribute to the efforts to develop efficient and effective government auditing system and process. The efficient and effective auditing system is one that be able to support the efficient and effective government in creating efficient bureaucracy and in developing the economy. This paper may also socialize the standards and efforts to improve the role of the Board of State Finance Audit (Badan Pemeriksa Keuangan). The SPKN draft uses a number of references from previous and existing auditing standards in the United States and that provided by the international institutions, which is appropriate for the efficiency of the process. However, the unique social, economic and regulatory situation of Indonesia should be considered in developing the govermental auditing standards for Indonesia. The transitional nature of laws and regulations such as those with regard to decentralization and autonomy, deregulations of certain industry, and privatization are too worthy for not to be considered. Auditing standards are fundamental guidelines for auditors to maintain their ethical values and to achieve the objectives of the auditing. The process should also refers to certain criteria for financial accountability i.e. generally accepted accounting standards. For those reason, the SPKN needs to state explicitly and strongly the importance of ethical values to be complied and the Governrnental Accounting Standards. This paper also address other important issues such as the need for more detailed specific industry auditing guidance and applicability of the standards.

Page 18 of 68 | Total Record : 673

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Contact Name
Yulius Kurnia Susanto

Contact Email
yulius@tsm.ac.id

Phone
-

Journal Mail Official
yulius@tsm.ac.id

Editorial Address
-

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA