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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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THE EFFECT OF CORPORATE GOVERNANCE AND EARNINGS INFORMATION ON BOND RATINGS AND YIELDS MUNGNIYATI MUNGNIYATI
Jurnal Bisnis dan Akuntansi Vol 11 No 2 (2009): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze effect of corporate governance and earnings information on bond ratings and yields. The proxies of corporate governance are institutional ownership, independent commissioner, audit committee, and managerial ownership. While the proxy of earning information is unexpected earning. Logistic regression is used to examine first hypothesis, and multiple regression is used to examine second hypothesis. Samples are all bonds that issued before January 1st, 2005 and mature after December 31st, 2007 which are rated by PEFINDO. The companies that issued bonds besides banking and financial institution should be listed in Indonesia Stock Exchange. The result of this research indicates that corporate governance and earnings information influence bond ratings and yields. The existence of independent commissioner has significant influence on bond ratings and yields. The existence of audit committee has significant influence on bond yields.

PENGARUH FLEXIBLE WORK ARRANGEMENT TERHADAP ROLE CONFLICT, ROLE OVERLOAD, REDUCED PERSONAL ACCOMPLISHMENT, JOB SATISFACTION DAN INTENTION TO STAY RAHMAWATI HANNY YUSTRIANTHE
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 this study is to test the effect of flex time and standard time to role conflict, role overload, reduced personal accomplishment, job satisfaction and intention to stay. This study uses 128 accounting educators in Jogjakarta as the respondents. Analysis is conducted using Mancova. The result shows that those accounting educators who work in flex time tend to have lower role overload and reduced personal accomplishment than those who work in standard time. However, this study fails to show that accounting educators who work in flex time tend to have lower role conflict, job satisfaction and intention to stay with the firms.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KELENGKAPAN PENGUNGKAPAN INFORMASI LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur di BEJ) JOHAN JOHAN; WIDYAWATI LEKOK
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 purpose of this research is to analyze the disclosure level in the annual report of the manufacture companies listed in the Jakarta Stock Exchange and also the factors which influence the disclosure level. Those factors are the liquidity, solvability, the firm size, public share, the company's age, profitability, company status, type of the public accountants used by the company, and the leverage level. There are two disclosures level, which are the mandatory and the voluntary disclosures. Data for this research comprises on the information disclosed on the company annual report such as the log total assets, public share percentage, age of the company from first issue date until the research period, the status of the company, the public accountants used by the company and. also the finandal ratios such as current ratio, net profit margin, debt to assets ratio, and debt to equity ratio. The data used in this research are perioded time series cross section data for three consecutive years from 2002 to 2004. This research uses the purposive sampling method. Descriptive stalistics and the multiple regression method were used to analyze the hypotheses. This research finds that the disclosure level in manufacturing companies listed in Jakarta Stock Exchange is quite low whether it is mandatory or voluntary disclosures. The mandatory disclosure is influenced by several variables such as liquidity, the firm size (log total assets), and the type of public accountants used by the company. Then voluntary disclosure is influenced by the solvability and the status of the company.

PENGARUH STRATEGI MANAJERTAL TERHADAP HUBUNGAN ANTARA PENGGUNAAN ANGGARAN DENGAN PENINGKATAN KINERJA MANAJERIAL DERMAWAN SJAHRIAL
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 study investigates the influence of managerial strategic on the relationship between budgeting design usage and managerial performance. The objectives of this study are: (1) to investigate the relationship between budgeting design usage and managerial performance and (2) to investigate the effect of managerial strategic in the relationship between budgeting design usage and managerial performance. The expectations in the model were explored with data gathered from 26 public banks in Bursa Efek Jakarta. The study uses a research methodology survey method supplemented by questionnaire, the survey questionnaire is adapted from previous studies. The respondents of the survey questionnaire were Chief Executive Officers and Middle Managers responsible for unit budgets in the sample of companies.The result of the study are : (1) there is a significant relationship between budgeting design ugase and managerial performance. (2) there is a significant relationship between budgeting design usage and managerial performance is moderated by managerial strategic.

ANALISIS PENGARUH SERTIFIKASI ISO 9000 TERHADAP RASIO RETURN ON INVESTMENTS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA CENDRAWATI CENDRAWATI; MELINDA HARYANTO
Jurnal Bisnis dan Akuntansi Vol 13 No 3 (2011): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study analyzes the impact of ISO 9000 certification on operating performance measured by Return on Investments (ROI) ratio. Specifically, this study researches whether there is a difference in ROI between certified companies and non - certified companies and whether there is a difference in ROI before and after the certification. Two components of ROI, Operating Profit Margin (OPM) and Operating Assets Turnover (OAT) serve to explain the difference in ROI. Data was taken from a sample of companies listed in Indonesia Stock Exchange. The sample companies were selected using purposive sampling based on some criterias. Data for each companies was obtained from internet and stock exchange information center. Statistical method used to analyze the data was hypothesis test for comparing means (t-test for normally distributed data and non - parametric test for not normally distributed data). The results show that there is no difference in ROI between certified companies and non - certified companies, while there is a difference in ROI before and after the certification where ROI tends to decrease after certification due to increased costs.

FAKTOR - FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PERUSAHAAN MANUFAKTUR STEVEN STEVEN; LINA LINA
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 purposes of this study are to obtain empirical evidence and test the factors that affect the debt policy among listed companies in Indonesian Stock Exchanges. The factors are dividend policy, investment, firm growth, asset structure, size, profitability, and managerial ownerships. This study was carried out on the companies that are listed as manufacturing company in period of 2006 - 2009 at Indonesian Stock Exchange. Multiple regressions analysis is used to test the hypothesis and purposive sampling meth od used to take the samples. The conclusions of this research are dividend policy, asset structure, and profitability affect the company’s debt policy. While investments, firm growth, size, managerial ownerships have no effect to the firm’s debt policy.

PENGARUH STOCK SPLIT: ANALISIS LIKUIDITAS SAHAM PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA DENGAN MEMPERHATIKAN PERTUMBUHAN DAN UKURAN PERUSAHAAN SLAMET LESTARI; EKO ARIEF SUDARYONO
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 this research is to empirically examine about the stock liquidity in the growth firms and non-growth firms also large firms and small firms before and after stock split differing by significant. This research uses 44 public companies that listed at Indonesia Stock Exchange during of 2002- 2006 that conducted stock split. The Sample consists of 25 growth firms and 19 non growth firms and 22 large firms and 22 small firms. The selection sample in this research use purposive sampling method. The liquidity proxy that used is trading volume activity (TVA). The results of this research show that stock liquidity between before and after stock split is not different on three firms groups (non-growth firm, large firm and small firm). While on the growth firm has difference between stock liquidity before and after the stock split.

INTERNAL GOVERNANCE MONITORING AND EARNINGS QUALITY RUSMIN RUSMIN
Jurnal Bisnis dan Akuntansi Vol 13 No 3 (2011): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study examines the earnings quality of the Indonesian manufacturing listed firms for years 2003 to 2009. Statistical analysis reveals that size of board and board commissioner independence help predict the quality of financial information. A large number of board commissioner members relates with higher earnings quality. Moreover, the presence of the independent board of commissioners associates with higher financial reporting quality. Interestingly, audit committee attributes especially percentage of independent members on the audit committee and number of audit committee member are not significant predictors. This has significant implications for Indonesian companies since globally companies are moving towards a more regimented corporate governance structure to enhance firm performance.

KEPEMILIKAN SAHAM, KEBIJAKAN DIVIDEN, KARAKTERISTIK PERUSAHAAN, RISIKO SISTIMATIK, SET PELUANG INVESTASI DAN KEBIJAKAN HUTANG Yulius Kurnia Susanto
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 purpose of the research was to obtain empirical evidence that managerial and institutional ownership, divide nd policy, firm growth, profitability, firm size, systematic risk, investment opportunity set and asset structure affect debt policy. The population in this research are all companies that listed in Indonesia Stock Exchange with the observation period 2005 to 2008. The sample selection was done by using purposive sampling method. Data used in this research was obtained from financial statement and Fact Book, performance summary of listed companies and BAPEPAM - LK . Data analysis used a multiple regression analysis. The results of this research are managerial ownership, cash dividend policy, profitability, firm size, investment opportunity set and asset structure affect debt policy. While the institutional ownership, firm growth and systematic risk not affect debt policy. Manager who owns shares in his company tends to use funds from retained earnings and share capital. They will distribute cash dividends to attract in - vestors to buy shares. Source of funds from obligation providing a risk to the company.

PERSEPSI TENTANG PENGEMBANGAN KARIR KARYAWAN TSM MANAHAN P TAMPUBOLON
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 objective of this research is to study ithe relationship between, organization culture, job satisfaction, tolerance for conflict, with perception for career development. This research was conducted at Trisakti School of Management at Jakarta with sample selected randomly. The research concludes that there are positive correlation between; 1). Organization culture with perception for career development, 2). Job satisfaction with perception for career development, 3). Tolerance for conflict with perception for career development. Moreover, there is positive correlation between organization culture, job satisfaction, and tolerance for conflict, with perception for career development.

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Contact Name
Yulius Kurnia Susanto

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yulius@tsm.ac.id

Phone
-

Journal Mail Official
yulius@tsm.ac.id

Editorial Address
-

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA