Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Bisnis dan Akuntansi

JBA
Website

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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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

19 20 21 22 23

PENGARUH PERLUASAN MERK TERHADAP CITRA MERK PADA PRODUK-PRODUK PEPSODENT AULIA DANIBRATA
Jurnal Bisnis dan Akuntansi Vol 10 No 1 (2008): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to examine the influence of brand extension to the brand image. The research is motivated by the fact that product facing few failures in applying brand extension. Exogenous variable in the research is brand extension with similarity, reputation, perceived risk and innovation as the dimensions. Endogen variable in this research is brand image with knowledge and fit to the brand as the dimensions. Data consist of primary data that taken from questionnaires distributed directly to respondents. Data are collected from one hundred respondents that the consumer and user of the product. Data were tested using Structural Equation Modelling (SEM). The result of the research showed that brand extension has significant influence toward brand image.

PENGARUH STRATEGI BERSAING DENGAN MENGGUNAKAN KUALITAS DAN KERELASIAN PELANGGAN TERHADAP LOYALITAS PELANGGAN PADA INDUSTRI PERBANKAN AULIA DANIBRATA
Jurnal Bisnis dan Akuntansi Vol 15 No 1 (2013): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The aim of the research was to gain a thorough knowledge of the variables influencing customer loyalty at state owned banks. The variables were quality and customer relationships. Based on this research, it will be known what are the dimensions that give the dominant contribution of each variable, and the variables that effect. Research methods used for this research was verificative analysis consisted of hypothesis test by using statistical tests for causalities things. The analytical tools that being used is verificative as hypothesis measurement by using statistic test analysis tools name structural equation model. The analytical units consist of the customers of the bank. The number of samples is 135 with random sampling techniques for the respondents. The research shown that quality and customer relationships have significant influence on customer loyalty. It shown that in order to achieve high customer loyalty, the banks need to increase quality and customer relationships.

PENGARUH KEPEMILIKAN MANAGERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN HUTANG, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN SISCA CHRISTIANTY DEWI
Jurnal Bisnis dan Akuntansi Vol 10 No 1 (2008): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The research examines the effect of managerial ownership, institutional ownership, leverage policy,profitability, and firm size on dividend policy. The research model uses dividend policy to reflect the agency issues and conflict of interest between agent (manager) and principal (insider and outsider shareholders). Thirty two firms were used as sample listed at Jakarta Stock Exchange, and had positive earnings after tax and shared dividen from 2002 till 2005 repeatedly. Data were analyzed using multiple regression analysis. The results show that managerial ownership, institutional ownership, leverage policy, and profitability had a negative effect on dividend policy. The big firm would increase dividend policy rather than small firm.

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN NON KEUANGAN YANG PUBLIK Yohanes Yohanes
Jurnal Bisnis dan Akuntansi Vol 16 No 1a (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to examine the influence of assets tangibility, profitability, assets growth, firm size, liquidity, managerial ownership, business risk and non-debt tax shield to capital structure. The population of this research is all non financial companies listed in Indonesia Stock Exchange from 2011 to 2013. Samples are obtained through purposive sampling method, in which only 160 of listed non financial companies in Indonesia Stock Exchange meet the sampling criterias resulting 437 data available are taken as the samples. The research resource are taken from Indonesia Stock Exchange website. This research used multiple regression method to test the effect of each variable in influencing capital structure. The empirical result indicates that tangibility of assets, profitability, assets growth, firm size and liquidity have influence to capital structure. However managerial ownership, business risk and non-debt tax shield have no influence to capital structure.

FAKTOR FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR TIKE KARTIKA
Jurnal Bisnis dan Akuntansi Vol 14 No 2a (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to examine and obtain empirical evidence of the factors that influence auditor performance. There are 6 variable used in this study, the variables of audit structure, role conflict, organizational commitment, organizational behavior, good corporate governance, auditor’s independency as the independent variables and auditor performance as the dependent variable. This research is done at DKI Jakarta in 2011. The criteria of sample is the auditor must have graduated at least from bachelor degree and has experience as an auditor at least for two years. The population in this research is all auditors working at Public Accounting Firm in DKI Jakarta based on Directory List 2011 which is published by Institut Akuntan Publik Indonesia (IAPI). Data collected using questionnaires submitted directly to auditor are listed in Public Accounting Firm. Number of questionnaires distributed are 180 copies, and 147 copies have been returned, there are 110 copies of questionnaires can be used as the research sample. Purposive sampling method is used to obtain the samples. This research is uses multiple regression analysis as the data analysis method in this research. Based on hypothesis testing, it shows that there are three variables of independent in this research audit structure, role conflict, and organizational commitment affect auditor performance. On the other hand the organizational behavior, good corporate governance, and auditor’s independency do not affect to auditor performance.

FAKTOR FAKTOR YANG MEMPENGARUHI PENERIMAAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPH GOING CONCERN PADA SEKTOR NON KEUANGAN YANG TERDAPAT DI BURSA EFEK INDONESIA Glenn Martinus Marjono
Jurnal Bisnis dan Akuntansi Vol 15 No 1a (2013): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to investigate factors that influence unqualified opinion with modified paragraph going concern. Factors which this study research are debr default, auditor’s quality, opinion shopping, financialdistress, prior opinion, and growth. The study process the data from independent auditor’s report of the go public companies in Indonesia over four years period 2008 – 2011. The data used in this study are chosen by purposive sampling method with four criterias. The study explores debt default, opinion shopping and prio opinion with dummy approach and formula for financial distress dan growth. Logistic regression is used for this study and selection of likelihood ratio to value properness of model. This research’s summary is given. Debt default has statistically significant to influence unqualified opinion with modified paragraph going concern. Auditor’s quality and opinion shopping haven’t statistically significant to influence unqualified opinion with modified paragraph going concern. Prior opinion has statistically significant to influence unqualified opinion with modified paragraph going concern. Depend on financial distress and growth’s formula can be conclude, they haven’t statistically significant to influence unqualified opinion with modified paragraph going concern.

FAKTOR-FAKTOR YANG MEMPENGARUHI LAMANYA PENYELESAIAN AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ignes Januar Cahyadi
Jurnal Bisnis dan Akuntansi Vol 16 No 1a (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Audit report lag refers to the number of days from the company’s year end (fiscal year) to the audit report date. The objective of this study is to investigate the influence of the gearing ratio, profitability, liquidity, firmsize, firm age and leverage toward the audit report lag. The population of this study is all the manufacturing companies listed in Indonesia Stock Exchange during 2008 until 2011. Samples of manufacturing companiesselected from purposive sampling method. The statistic method used to test on the research hypothesis is multiple regression method. The conclusion of this research is that the gearing ratio, liquidity and firm size have influence towards audit report lag. Profitability, firm age and leverage do not have any influence towards audit report lag. The finding show that the gearing ratio has a positive relation with the audit report lag. While liquidity and firm size have a negative relation with the audit report lag.

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Wenny Wenny; Elizabeth Linandi
Jurnal Bisnis dan Akuntansi Vol 14 No 2a (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to obtain empirical evidence about the factors which influence capital structure. Independent variables used in this research are profitability, liquidity, firm size, business risk, growth opportunity, managerial ownership, assets structure, and times interest earned to firm capital structure. The population used in this study are nonfinancial companies listed on the Indonesia Stock Exchange (IDX) that chooses for the period of 2008 to 2010 as the sample. Sample selection procedure carried out by implementing purposive sampling method. Data are analyzed using multiple regression analysis. The result of data analysis shows that profitability, assets structure, and time interest earned have influence toward firm capital structure. Whereas the other variable such as liquidity, firm size, business risk, growth opportunity, managerial ownership, have no influence toward firm capital structure.

FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Rintar H.E. Napitupulu
Jurnal Bisnis dan Akuntansi Vol 14 No 2a (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze empirically the influence of size of audit firm, managerial ownership, audit committee, total assets, profitability, and leverage toward earnings management. The population of the study was listed company in the manufacturing sector at the Indonesia Stock Exchange and the sample was determined based on the following criteria. There were 68 companies meeting the criteria. Data analysis was carried out in terms of financial reports during 2007 until 2010. The samples of this research using purposive sampling and the analysis method used was multiple regressions. The result of this research showed that profitability and leverage had a significant influence on earnings management, while size of audit firm, managerial ownership, and audit committee did not have influence on earnings management.

VARIABEL-VARIABEL YANG MEMPENGARUHI KEBIJAKAN DIVIDEN Mohammad Eddy Rosyadi
Jurnal Bisnis dan Akuntansi Vol 14 No 2a (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to obtain empirical evidence about the factors which influence dividend policy. Independent variables used in this research are managerial ownership, institutional ownership, debt policy,profitability, life cycle stage, and firm size. Population in this research are non financing companies listed in Indonesia Stock Exchange during 2006-2010. Samples are obtained through purposive sampling method. Data are analyzed using multiple regression analysis.The results show that institutional ownership, profitability, and life cycle stage have influence toward dividend policy. Managerial ownership, debt policy, and firm size have no influence toward dividend policy.

Page 21 of 68 | Total Record : 673

19 20 21 22 23

Filter by Year

1999 2025

Filter By Issues

All Issue Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): Jurnal Bisnis dan Akuntansi Vol. 25 No. 1 (2023): Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi Vol. 24 No. 2 (2022): Jurnal Bisnis dan Akuntansi Vol 24 No 2 (2022): Jurnal Bisnis dan Akuntansi Vol. 24 No. 1 (2022): Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): Jurnal Bisnis dan Akuntansi Vol 23 No 2 (2021): Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi Vol. 22 No. 2 (2020): Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi Vol 21 No 1a-2 (2019): Jurnal Bisnis dan Akuntansi Vol 21 No 1a-1 (2019): Jurnal Bisnis dan Akuntansi Vol 21 No 2 (2019): Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): Jurnal Bisnis dan Akuntansi Vol 20 No 2 (2018): Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi Vol 19 No 1a-5 (2017): Jurnal Bisnis dan Akuntansi Vol 19 No 1a-4 (2017): Jurnal Bisnis dan Akuntansi Vol 19 No 1a-3 (2017): Jurnal Bisnis dan Akuntansi Vol 19 No 1a-2 (2017): Jurnal Bisnis dan Akuntansi Vol 19 No 1a-1 (2017): Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): Jurnal Bisnis dan Akuntansi Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi Vol 17 No 1 (2015): Jurnal Bisnis dan Akuntansi Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi Vol 16 No 1a (2014): Jurnal Bisnis dan Akuntansi Vol 16 No 1 (2014): Jurnal Bisnis dan Akuntansi Vol 15 No 2 (2013): Jurnal Bisnis dan Akuntansi Vol 15 No 1 (2013): Jurnal Bisnis dan Akuntansi Vol 15 No 1a (2013): Jurnal Bisnis dan Akuntansi Vol 14 No 3 (2012): Jurnal Bisnis dan Akuntansi Vol 14 No 2 (2012): Jurnal Bisnis dan Akuntansi Vol 14 No 2a (2012): Jurnal Bisnis dan Akuntansi Vol 14 No 1 (2012): Jurnal Bisnis dan Akuntansi Vol 13 No 3 (2011): Jurnal Bisnis dan Akuntansi Vol 13 No 2 (2011): Jurnal Bisnis dan Akuntansi Vol 13 No 1 (2011): Jurnal Bisnis dan Akuntansi Vol 12 No 3 (2010): Jurnal Bisnis dan Akuntansi Vol 12 No 2 (2010): Jurnal Bisnis dan Akuntansi Vol 12 No 1 (2010): Jurnal Bisnis dan Akuntansi Vol 11 No 3 (2009): Jurnal Bisnis dan Akuntansi Vol 11 No 2 (2009): Jurnal Bisnis dan Akuntansi Vol 11 No 1 (2009): Jurnal Bisnis dan Akuntansi Vol 10 No 3 (2008): Jurnal Bisnis dan Akuntansi Vol 10 No 2 (2008): Jurnal Bisnis dan Akuntansi Vol 10 No 1 (2008): Jurnal Bisnis dan Akuntansi Vol 9 No 3 (2007): Jurnal Bisnis dan Akuntansi Vol 9 No 2 (2007): Jurnal Bisnis dan Akuntansi Vol 9 No 1 (2007): Jurnal Bisnis dan Akuntansi Vol 8 No 3 (2006): Jurnal Bisnis dan Akuntansi Vol 8 No 2 (2006): Jurnal Bisnis dan Akuntansi Vol 8 No 1 (2006): Jurnal Bisnis dan Akuntansi Vol 7 No 3 (2005): Jurnal Bisnis dan Akuntansi Vol 7 No 2 (2005): Jurnal Bisnis dan Akuntansi Vol 7 No 1 (2005): Jurnal Bisnis dan Akuntansi Vol 6 No 3 (2004): Jurnal Bisnis dan Akuntansi Vol 6 No 2 (2004): Jurnal Bisnis dan Akuntansi Vol 6 No 1 (2004): Jurnal Akuntansi dan Bisnis Vol 5 No 3 (2003): Jurnal Akuntansi dan Bisnis Vol 5 No 2 (2003): Jurnal Bisnis dan Akuntansi Vol 5 No 1 (2003): Jurnal Akuntansi dan Bisnis Vol 4 No 3 (2002): Jurnal Bisnis dan Akuntansi Vol 4 No 2 (2002): Jurnal Akuntansi dan Bisnis Vol 4 No 1 (2002): Jurnal Bisnis dan Akuntansi Vol 3 No 3 (2001): Jurnal Bisnis dan Akuntansi Vol 3 No 2 (2001): Jurnal Bisnis dan Akuntansi Vol 3 No 1 (2001): Jurnal Akuntansi dan Bisnis Vol 2 No 3 (2000): Jurnal Bisnis dan Akuntansi Vol 2 No 2 (2000): Jurnal Akuntansi dan Bisnis Vol 2 No 1 (2000): Jurnal Akuntansi dan Bisnis Vol 1 No 3 (1999): Jurnal Bisnis dan Akuntansi Vol 1 No 2 (1999): Jurnal Bisnis dan Akuntansi Vol 1 No 1 (1999): Jurnal Bisnis dan Akuntansi More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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