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Jurnal Bisnis dan Akuntansi

JBA
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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 670 Documents

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Pengaruh profitabilitas, non-debt tax shield dan karakteristik perusahaan terhadap struktur modal STELLA STELLA
Jurnal Bisnis dan Akuntansi Vol 17 No 1 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of the study is to get empirical evidence about the effect of profitability, non-debt tax shield, asset structure, size, age, growth and risk on capital structure. The sampling technique used in this research is purposive sampling. The analysis methods are multiple regressions analysis. The research result showed that the effect of profitability, age, growth and risk on capital structure is significant. While, the effect of non-debt tax shield, asset structure and size on capital structure is not significant.

Manajemen laba melalui manipulasi aktivitas riil di sekitar penawaran saham tambahan dan kinerja perusahaan ADRIAN YOSUA P; RILYA ARYANCANA
Jurnal Bisnis dan Akuntansi Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study aims to determine the effect of earnings management through real activity around additional stock offerings and their impact on the future performance of the company. Real earnings management proxy with sales management activities, increased production and a reduction in discretionary expense. Data were analyzed using multiple regression analysis statistical method. The regression results indicate that increased production activity around the stock offering additional decrease the performance of the company in the next year. While the sales management and a reduction in discretionary spending affect the company's performance in a positive but not significant.

Faktor determinan pemilihan auditor eksternal yang berkualitas ITA TRISNAWATI
Jurnal Bisnis dan Akuntansi Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze the impact of corporate governance mechanism, company's complexity, demand of the external financing and leverage towards the selection of external auditors who can provide high quality audit in Indonesia. This research also uses company's size, foreign ownership and family ownership as control variables. Hypothesis testing is carried out by using logistic regression model using 203 observation with the sample taken from listed companies on the Indonesia Stock Exchange in 2007 except bank and other financial institutions. This study concludes that corporate governance mechanism increases the probability of selecting external auditirs who can provide high quality unit. Company's complexity has a significant influence towards the selection of external auditors although it has a negative correlation leverage do not have any influence on the selection of the external auitors with high quality audit.

Pengaruh debt to equity ratio, dividen, and faktor non keuangan terhadap agency cost NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study examines the influence of board characteristic, corporate ownership, debt to equity ratio, and dividend to agency cost measured in terms of public accountant and audit committee. This research utilized a sample of 18 firms from Jakarta Stock Exchange for periods of 2004-2006. The result shows that only board commissioners influence agency cost measured by account public. And board of director, corporate ownership, debt to equity ratio, and dividend do not influence the agency cost.

Aplikasi theory of planned behavior (TPB) dalam intensi pembelian apartemen di wilayah Jakarta dengan domisili sebagai variabel moderating KLEMENS WEDANAJI PRASASTYO
Jurnal Bisnis dan Akuntansi Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this paper is to analyze the influence of Theory of Planned Behavior with variables taken attitudes, subjective norms, and perceived behaviour toward purchase intension of apartment in Jakarta territory, adn using domicile as a moderating variable. The respondents are Manager up level who work in Jakarta and have the income not less than twenty million rupiah per month. Based on 119 questionners collected, the results shows that there is positif significant influence between attitudes, subjective norms, and perceived behaviour toward purchase intension of apartment in Jakarta territory. Domicile was not found to have moderating effect on the relationship between all independent variables and the purchase intension ofa apartment in Jakarta territory. This study contributes to and extends our understanding of the apartment purchasing behavior, identifying the rationales for purchasing of apartement in Jakarta territory.

Pengaruh rasio keuangan, karakteristik perusahaan dan tarif pajak terhadap struktur modal perusahaan otomotif yang terdaftar di bursa efek Indonesia ERIKA JIMENA ARILYN
Jurnal Bisnis dan Akuntansi Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to test and analyze empirically the influence of profitability, firm size, asset structure, growth, ownership structure, and tax rate toward capital structure. The sample in this research is automotive industry which is listed in Indonesia Stock Exchange over 12 years period 2002 until 2013. This research used purposive sampling method. Only 6 companies met the criteria and were analyzed using descriptive statistics and multiple regressions for panel data with fixed effect model were performed to test the hypotheses. The result of this research showed that firm size have influence toward capital structure, while profiability, asset structure, growth, ownership structure, and tax rate do not have influence toward capital structure.

The influence of security, word of mouth, experience and information to brand trust on internet banking website MELISSA JANNY JEANETTE DUMANAUW; WIBISONO SOEDIONO
Jurnal Bisnis dan Akuntansi Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to investigate the influence of security, experience, and information to brand trust on internet banking website. Data for this study was obtained from 100 respondents who become user customer of Internet Banking and who has experience of doing transaction through Internet Banking for at least more than 1 year. The data was collected by spreading the questionnaire as the instrument. The data used in this research are convenience sampling. This research examines how brand trust is affected by the security, good online experience, and quality of information.The research finding can be summarized as follows. Security, Experience, and Information all significantly influence brand trust on Internet Banking.

Pengaruh mekanisme tata kelola perusahaan, pendanaan hutang perusahaan, dividen serta ukuran perusahaan terhadap kualitas laba SATYA SARAWANA; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to investigate the influence of corporate governance mechanism, mainly ownership centralization, board independence, audit committee expertise and audit committee size on earnings quality. This study also employs corporate debt financing, dividend and firm size in order to predict earnings quality. This research used 49 nonfinancial companies listed in Indonesia Stock Exchange. Data were collected through purposive sampling method during the research period 2008-2012. The result of this research showed that board independence and governance expertise of audit committee have influence toward earnings persistence as a measure of earnings quality. This result indicate that the existing of board independence and governance expertise of audit committee can improve the quality of earnings.

Pengaruh karakteristik dan fundamental perusahaan terhadap pengungkapan modal intelektual DEVIN LEONARD; ITA TRISNAWATI
Jurnal Bisnis dan Akuntansi Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study to examine the impact of firm size, firm age, type of industry, type of auditor, management ownership, profitability, and leverage on intellectual capital disclosure among non finance companies listed at Indonesia Stock Exchange. ICD ratio is used to determine the intellectual capital disclosure. The study was using 81 non finance company listed in Indonesia Stock Exchange, with a period between 2012 until 2014. The hypothesis were tested using multiple regression to examine the impact of firm size, firm age, type of industry, type of auditor, management ownership, profitability, and leverage on intellectual capital disclosure. The result of this study showed that firm size has impact on intellectual capital disclosure. While the firm age, type of industry, type of auditor, management ownership, profitability, and leverage variables did not have impact on intellectual capital disclosure.

Pengaruh retail mix terhadap purchase decision pada pelanggan lotte mart di cabang fatmawati Jakarta Selatan VITA BRILIANA
Jurnal Bisnis dan Akuntansi Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The main purpose of the research is to examine the influence of retail mix (Customer Service, Store Design and Display, Communucation Mix, Location, Merchandise Assortment, Pricing) on purchase decision of customer Lotte Mart in Fatmawat ibranch, South Jakarta. The sampling in the study was accidental sampling and uses 60 responded. The respondent of the research is people who attended and buy grocery in Lotte Mart, Fatmawati branch Jakarta. This research uses partial least square analysis.The result has shown that Customer Service, Store Design and Display, Communication Mix, Location, Pricing influence on purchase decision for customers Lotte Mart branch Fatmawati in South Jakarta.But in other hand, Merchandise Assortment doesn't influence on purchase decision for customer Lotte Mart branch Fatmawati, South Jakarta.

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Home Page

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Abstract

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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