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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 RETURN SAHAM PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rudi Setiadi Tjahjono
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 objective of this research is to provide empirical evidence of dividend yield, price earnings ratio, market to book ratio, return on assets, debt to equity ratio, earnings per share and current ratio towards stockreturn. This research used data that were taken from non financial companies listed in Indonesian Stock Exchange over three years period 2010 until 2012. This research used purposive sampling method. The samples of this research consist of 90 companies that meet the criteria. This research uses multiple regression analysis. The result of the research showed that return on assets and debt to equity ratio had significant influence towards stock return while dividend yield, price earnings ratio, market to book ratio, earnings per share and current ratio had no influence.

VARIABEL-VARIABEL YANG BERPENGARUH TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Olga Ghazali
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 purposes of this research is to examine the influence of financial leverage, profitability, operating leverage, company size,public ownership structure, dividen payout to income smoothing. This study was also to improve consistency of result from prior researchers. The sample of this research consisting of 183 data that has been listing in Indonesian Stock Exchange for period 2008 until 2010 that has been selected by purposive sampling method. This study uses binary logistic regression method to see the contribution of each variable in influence income smoothing management. The empirical result indicates of operating leverage have influence to income smoothing management and financial leverage, profitability, company size,public ownership structure, dividen payout do not have influence to income smoothing management.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDIT Rudi Riady
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 research is to analyze whether audit structure, role conflict, role ambiguity, good governance, organizational culture and leadership style have an effect to auditor performance. Subject of thisresearch is auditors whom worked at registered public accountant firm in Jakarta. The sample is selected using purposive sampling method. Data were collected using survei method. Number of questionnaires distributed was 200 coppies, but only 168 questionnaires returned. However, only 107 of returned questionnaires were valid for analyses. The conclusion of this research shows that role conflict, role ambiguity, good governance, and organizational culture have influence to auditor performance. However, audit structure and leadership style do not have influence to auditor performance.

KEPATUHAN PELAPORAN WAJIB PAJAK (STUDI KASUS DI JAKARTA BARAT DAN TANGERANG) MERRY SUSANTI; SOFIA PRIMA DEWI; SUFIYATI SUFIYATI
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research was to obtain factors that influence taxpayer reporting compliance in West Jakarta and Tangerang. Data collection method was conducted by distributing questionnaires to lecturers in West Jakarta and Tangerang. Questionnaires were distributed from April 3 to May 26, 2017. Data processing methods were performed using SPSS. The results showed that taxpayers' awareness and willingness to pay taxes have influence on taxpayer reporting compliance of lecturer in West Jakarta and Tangerang while tax sanction, fiscus service, know-ledge and understanding of taxation regulation, and perception on effectiveness of tax system have no influence on taxpayer reporting compliance of lecturer in West Jakarta and Tangerang.

CARBON CREDIT DAN FAKTOR-FAKTOR LAIN YANG BERPENGARUH TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR RIKI SANJAYA
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objectives of this research is to test and analyze whether growth opportunities, firm size, cash ratio, firm age, carbon credit, debt ratio and non-debt tax shield have influence to firm performance. This study was also to find something new which seldom to do with researchers in Indonesian about carbon credit and improve consistency of results from prior researchers. Sample in this research are manufacturing companies with industry classification basic industry and chemicals, which are listed from December 2010 until December 2015 in Indonesian Stock Exchange with research time period from 2010 until 2015. Only 40 companies meet the criteria and taken as samples. The samples of this research collected using purposive sampling. This research used multiple regression. The result of this research show that firm size and debt ratio influence firm performance on manufacturing companies with industry classification basic industry and chemicals listed in Indonesian Stock Exchange. On the other hand growth opportunities, cash ratio, firm age, carbon credit and non-debt tax shield not influence firm performance. While simultaneously, all the variables in this research influence firm performance.

PENGARUH PERCEIVED EASE-OF-USE, PERCEIVED USEFULNESS, TRUST DAN PERCEIVED ENJOYMENT TERHADAP REPURCHASE INTENTION (STUDI KASUS PADA WEBSITE ZALORA INDONESIA) INDAH PUSPITASARI; VITA BRILIANA
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to know the influence of perceived ease of use, perceived usefulness, trust, and enjoyment with repurchase intention at Zalora Indonesia. The research design used in descriptive research and causality research. The population of this research is customers of Zalora Indonesia. The sampling in the study was purposive sampling and uses 100 responded. The respondents of this study were women who make online purchases through the website www.zalora.co.id. Data were analyzed using multiple regression analysis. The result showed that there is an influence among perceived ease of use, perceived usefulness, trust, and perceived enjoyment with repurchase intention at Zalora Indonesia.

PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA YULIANI ALMALITA
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective (s) of this research was verifying whether good corporate governance (size of audit committee, proportion of independent commissioner, institutional, managerial ownership, size of commissioner) leverage, free cash flow, profitability, losses, audit quality and market to book on earnings management and company’s size as control variable. Data analyze used in this research is secondary data and using purposive sampling where total sample are 69 listed companies on manufacture sector for period 2012-2013. Analysis data method that used in this research is multiple regression method with using SPSS version 19.0. The result of the research concludes that leverage and market to book have influence to earnings management. Whereas size of audit committee, proportion of independent commissioner, institutional, managerial ownership, size of commissioner, free cash flow, profitability, losses,

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP STRUKTUR MODAL PERUSAHAAN MANUFAKTUR YANG TERMASUK DALAM DAFTAR EFEK SYARIAH IGNES JANUAR CAHYADI
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze the influence of firm size, profitability, firm growth, assets structure, tax paid, safety consideration, and business risk toward capital structure and to analyze the influence of business risk toward capital structure with managerial ownership as moderating variable, among manufacturing companies included in the List of Islamic Securities.The samples in this research are all of the manufacturing companies included in the List of Islamic Securities, in the period 2010 until 2012. Only 50 companies meet the criteria and taken as samples. The samples of this research collected using purposive sampling and this research used multiple regression analysis to test the hypothesis. The conclusion of this research shows that firm size, firm growth, assets structure, safety consideration influence capital structure in the positive sign while profitability and business risk influence capital structure in the negative sign. On the other hand, tax paid do not influence capital structure. This research also show that managerial ownership has proven as moderating variable that strengthens the negative effect of business risk toward capital structure.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR FLORIAN WULANDARI HADI; IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to obtain empirical evidence of auditor size, leverage, company growth, company size, institutional ownership, managerial ownership and company agesas independent variables to audit quality as dependent variable in Indonesian manufacturing companies.The research period is three years from 2012-2014 and population in this research is all listed companies in Indonesian Stock Exchange. Samples are obtained through purposive sampling method, which only 65 of listed manufacturing companies in Indonesian manufacturing companies meet the sampling criteria, resulting 195 data. Multiple linear regressions and hypothesis testing are used as the data analysis method in this research. The result of this research shows that leverage statistically have effect on the audit quality. While auditor size, company growth, company size, institutional ownership, managerial ownership and company ages have no effect on audit quality.

PENGARUH REINVENTING POLICY, PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK RIONALDO SANJAYA; HARYO SUPARMUN
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to analyze the effect of reinventing policy, tax officer services, and tax penalties on tax compliance in KPP Pratama Jakarta Cengkareng. Primary data are collected through questionnaires dissemination to tax payers at KPP Pratama Jakarta Cengkareng. The population is all registered taxpayer in KPP Pratama Jakarta Cengkareng. The number of sample are 94 respondents. The purposive sampling method is used to select the sample. The data analysis are validity test, reliability test, classical assumption test, the coefficient determination analysis (adj.R2), simultaneous regression test (F test), and partial regression test (t test). Based on the data analysis, the results show the reinventing policy does not have significant effect on tax compliance, while tax officer services and tax penalties have significant effect on tax compliance.

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Contact Name
Yulius Kurnia Susanto

Contact Email
yulius@tsm.ac.id

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Journal Mail Official
yulius@tsm.ac.id

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Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA