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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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FAKTOR-FAKTOR YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI DITINJAU DARI FAKTOR AKUNTANSI DAN NON AKUNTANSI MAGRETA MAGRETA; POPPY NURMAYANTI
Jurnal Bisnis dan Akuntansi Vol 11 No 3 (2009): 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 (156.872 KB) | DOI: 10.34208/jba.v11i3.238

Abstract

This research aims at providing empirical evidance on factor that affect obligation ratings prediction. This study examines the role of accounting data and non accounting data in predicting the accurance of obligation ratings. The accounting data consist of firm size, liquidity, profitability, leverage and productivity. The non accounting data consist of secure, maturity, and auditor reputation. The samples of this research consist of 80 firms are listed in PT. PEFINDO from 2005 to 2008 except Bank and Financial Institution, Securities Company and Other Finance. Logit regression is used to test the hypothesis. The finding of this research, 1) Firm Size, Liquidity, Leverage, Maturity and Auditor Reputation are insignificant variables determining obligation ratings and 2). Profitability, Productivity and Secure are significant variables determining obligation ratings. The result indicates that in general, the obligation of Indonesia firms are investment grade.
PENGARUH PRICE EARNINGS RATIO, DIVIDEND YIELD DAN MARKET TO BOOK RATIO TERHADAP STOCK RETURN DI BURSA EFEK INDONESIA FARAH MARGARETHA; IRMA DAMAYANTI
Jurnal Bisnis dan Akuntansi Vol 10 No 3 (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 (287.265 KB) | DOI: 10.34208/jba.v10i3.239

Abstract

The purpose of this research is to analyze the effect of stock return. This research used for 108 non financial firms which listed in Indonesian Stock Exchange during 2004-2007. Independent variables of this research are price earnings ratio, dividend yield and market to book ratio. Dependent variable is stock return. The analysis methods was used are multiple regression analysis. The result from this research shows that price earnings ratio, dividend yield, and market to book ratio have a relationship effect to stock return. So in determining stock return, investors has to consider of price earnings ratio, dividend yield and market to book ratio variables.
NEW PUBLIC MANAGEMENT, ACCOUNTING REFORM, AND INSTITUTIONAL PERSPECTIVE OF PUBLIC SECTOR ACCOUNTING IN INDONESIA ALI DJAMHURI; MAHMUDI MAHMUDI
Jurnal Bisnis dan Akuntansi Vol 8 No 3 (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 (1447.503 KB) | DOI: 10.34208/jba.v8i3.240

Abstract

This study discusses the development of New Public Management (NPM) and accounting reform in public sector organization. The first part of this study discusses the theoretical concept and Characteristics of NPM as well as the relevant factors behind the development of NPM around the world. The second part tries to relate accounting reform in the context of NPM. Special attention is also given to complexities emerge in the implementation of accounting reform, that is a movement from single entry and cash basis accounting into accrual based and double entry accounting systems. At the end, this study discusses the institutional perspective in sociology relevant to public sector accounting, specifically correlated to the process of accounting reform. As Indonesia now is in the process of implementing autonomy and decentralization policies which one of its initiative is putting accrual double entry accounting systems in place, this study also specifically highlight the process of accounting reform in Indonesia.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PUBLIK SEKTOR MANUFAKTUR YULIUS KURNIA SUSANTO
Jurnal Bisnis dan Akuntansi Vol 11 No 3 (2009): 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 (301.731 KB) | DOI: 10.34208/jba.v11i3.242

Abstract

The purpose of the study is to investigate over the acceptance of going concern audit opinion which can be performed by observing company’s financial condition, current ratio, quick ratio, cash flow from operations, return on assets, debt to equity, long term debt to total assets, debt to total assets, audit quality, prior audit opinion, debt default and opinion shopping. Samples are obtained by sampling pur-posive method. Data for this study comprises of the information from the financial statement of the public manufacturing companies in Indonesia over the four year period 2005 until 2008, and the result obtained 260 observations. The logistic regression used to examine the factors that are predicted to affect the probability of acceptance of going concern audit opinion. The result of this research is that com-pany’s financial condition (Revised Altman Model), return on assets, debt to total assets and prior audit opinion are significantly affect the probability of acceptance of going concern audit opinion. On the other hand, current ratio, quick ratio, cash flow from operations, debt to equity, long term debt to total assets, audit quality, debt default and opinion shopping, do not so.
PENGARUH INDEPENDENSI AUDITOR PADA KAP BIG FOUR TERHADAP MANAJEMEN LABA PADA INDUSTRI BAHAN DASAR, KIMIA DAN INDUSTRI BARANG KONSUMSI NINI NINI; ESTRALITA TRISNAWATI
Jurnal Bisnis dan Akuntansi Vol 11 No 3 (2009): 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 (275.091 KB) | DOI: 10.34208/jba.v11i3.243

Abstract

This research examine the effect of professional ethics, audit fee, and non audit services to earnings management at Basic-Chemical and Consumer Good Industries that are listed in BEI. Samples are obtained by purposive sampling method and obtained 17 observation data from 2004-2008. The result indicate that professional ethics and non service audit are significantly affect the earnings management.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DIVIDEN, PERTUMBUHAN PERUSAHAAN, FREE CASH FLOW DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG PERUSAHAAN RIZKA PUTRI INDAHNINGRUM; RATIH HANDAYANI
Jurnal Bisnis dan Akuntansi Vol 11 No 3 (2009): 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 (259.227 KB) | DOI: 10.34208/jba.v11i3.244

Abstract

The purpose of this study was to investigate the insider ownership, institutional investor, dividend payments, firm growth, profitability and free cash flow to corporate debt policy. This research uses sample of 31 manufacturing firms and non manufacturing firms, except financial firms which listed in Indonesia Stock Exchange selected using purposive sampling method. The criteria of purposive sampling method are that manufacturing and non manufacturing firms that have been listed in Indonesia Stock Exchange from 2005 until 2007. These firms have reported financial statement every year during year period 2005 until 2007 with fiscal year ending 31 December, get profit and have dividend payout ratio. The statistical methods used in this research are multiple regressions. The result shows that insider ownership, dividend payments and firm growth variable does not have influence towards debt policy. In the other hand, institutional investor, profitability and free cash flow have influence toward debt policy.
PENGUJIAN STRUKTUR MODAL (TEORI PECKING ORDER): ANALISIS EMPIRIS TERHADAP SAHAM di LQ-45 HERMAN RUSLIM
Jurnal Bisnis dan Akuntansi Vol 11 No 3 (2009): 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 (350.32 KB) | DOI: 10.34208/jba.v11i3.245

Abstract

Testing capital structure theory is remain puzzle, most researchers using a static model to explain the dynamic capital structure, however the expectation gap still could not be solved. This research attempts to study the dynamic capital structures which using the effect of profitability, cashflow deficit and long term debt on dynamic capital structure. The measurement of dynamic capital structure using a book value of share price instead of market value to compute the equity of the companies. This research used a sample of the 18 companies in LQ45, which are listed in Indonesia Stock Exchange of the period from 2000 to 2006. The analysis method used in this research was time series analysis with generalized method of moment technique. It was found that the profitability has no significant effect on dynamic capital structures. The research results indicated that the company did not follow pecking order hypotesis.Based on time series analysis, long term debt and cashflow deficit has significant effect on dynamic capital structures. Despite of this, profitability, cash flow deficit and long term debt have a significant effect simultaneously on the dynamic capital structure.
REAKSI PASAR TERHADAP PENGUMUMAN DIVIDEN PADA PERUSAHAAN YANG MASUK CORPORATE GOVERNANCE PERCEPTION INDEX EVI GANTYOWATI; YAYUK SULISTIYANI
Jurnal Bisnis dan Akuntansi Vol 10 No 3 (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 (281.551 KB) | DOI: 10.34208/jba.v10i3.247

Abstract

The objective of this research is to empirically examine about the market reaction to dividend announcement at the firms included Corporate Governance Perception Index (CGPI). The analysis includes two aspects: Security Return Variability (SRV) and Trading Volume Activity (TVA) of dividend announcement. The sample of this research is the firms that included Corporate Governance Perception Index (CGPI) at the period of 2003–2005 and they have dividend announcement at the period of 2004–2006. Based on purposive sampling method, the sample used in this research is 58 firms. Data were analyzed using one sample t-test. The results of this research show that dividend announcement at the firms included Corporate Governance Perception Index (CGPI) has information content and statistically significant responded by the market around the date dividend announcement.
PENGARUH PROFIL PERUSAHAAN TERHADAP HUBUNGAN ANTARA PRAKTIK PENGUNGKAPAN SOSIAL DAN NILAI PERUSAHAAN SURYANTO SURYANTO
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 (366.871 KB) | DOI: 10.34208/jba.v15i1.248

Abstract

The purpose of this study is to investigate social disclosure practice diferrence between high profile and low profile company and its effect on firm value. This study employs company profile as moderating variable to explain the effect of social disclosure on firm value.Data for this study are acquired from annual report of public companies in Indonesia over two years period (2009-2010) and also from yahoo finance in collecting market price of each company share. Regression model is used to this study.The result for this study is as follows. First, social disclosure has effect to firm value. Second, company profile has no effect to firm value and also to relationship between social disclosure and firm value. This result indicate if company profile fails to contribute in determining social disclosure practice, so that company profile fails to give effect on relationship between social disclosure and firm value.
PENGARUH CURRENT RATIO, RETURN ON EQUITY DAN TOTAL ASSET TURN OVER TERHADAP DEVIDEND PAYOUT RATIO DAN IMPLIKASI PADA HARGA SAHAM PERUSAHAAN LQ 45 TITA DEITIANA
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 (334.617 KB) | DOI: 10.34208/jba.v15i1.249

Abstract

This research is aimed to know the influence of financial performance to management decision in paying devidend to the stock holder. The determinants of share prices have been investigated by scholars and practitioners by employing a variety of methods and factors. This study investigates the internal determinants of the share price movement on sector basis. The purpose of this study is to empirically study the effect of current ratio, return on equity and total asset turn over on dividend payout ratio and the implications with share price at the firm LQ 45 on Indonesia Stock Exchange. Sampling Method used in this study is the method of purposive sampling. The number of samples used in this study based on the criteria of a total from 45 firms registered on IDX in the analysis more than less 20 are used as samples for this study. The Study was conducted in the period 2008-2011. This result of the study using path analysis finds that the total asset turn over effects the dividend payout ratio. While the return on equity effects on share price. The research showed the company fundamental, its financial aspect became consideration to the payment of dividend and there is implication at share prices.

Page 20 of 68 | Total Record : 673

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