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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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PENGARUH REKRUTMEN DAN SELEKSI, PELATIHAN DAN PENGEMBANGAN, PENILAIAN KINERJA, DAN KOMPENSASI TERHADAP KINERJA ORGANISASI ASTRIE SEPTININGTYAS; NURWANTI NURWANTI
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): 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 (172.183 KB) | DOI: 10.34208/jba.v19i2.275

Abstract

The purpose from this research is to determine how to influence human resource management practice such as recruitment and selection, training and development, performance appraisal, and compensation to organizational per-formance. The methods which is used on the research is descriptive and casuality. Respondents who in volved in this study is permanent employees with staff level who work for Hoka-Hoka Bento in all branches Bekasi as much as 160 people. This research used saturated sampling technique. The data was obtained from primary data which has been collected through questionnaires with likert scale. The methods of data analys is on this research are simple regression and multiple regression. The result soft his research are variable of recruitment and selection, training and development, performance appraisal, and compensation have positive influence to organizational performance individually. Recruitment and selection is variable that have the most significant impact on organizational performance.
PENGARUH MARKET SIZE, KINERJA PERUSAHAAN, NILAI PERUSAHAAN, LEVERAGE, DAN KESEMPATAN BERTUMBUH TERHADAP STOCK RETURN REFAN LEONARDO WISUTA; STELLA STELLA
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): 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 (95.651 KB) | DOI: 10.34208/jba.v19i2.276

Abstract

The purpose of this research is to test and analyze empirically the influence of market size, firm performance, firm value, leverage, and growth opportunity toward stock return. The object of this research is coal mine sector companies that listed in Indonesia Stock Exchange period 2010-2014. The purposive sampling is used as sampling technique, where 8 companies met the criteria and were analyzed using Eviews8 panel data regressions with random effect model to test the hypothesis. The result of this research shows firm performance and firm value influence stock return.While market size, leverage and growrh opportunity do not influence stock return.
ANALISIS FAKTOR-FAKTOR TERHADAP UNDERPRICING SAHAM PERDANA INDRA ARIFIN DJASHAN
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): 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 (71.477 KB) | DOI: 10.34208/jba.v19i2.277

Abstract

This research aims to determine the effect of firm age, firm size, return on equity, debt to equity ratio, price earnings ratio, auditor reputation and underwriter reputation on the level of underpricing. And to determine which variables are the most dominant effect on the IPO. Underpricing as measured by the initial return is the dependent variable in this research. This research was conducted with the support of the data Indonesia Stock Exchange (IDX), which is the company doing an IPO in 2009 until 2012. Sampling was conducted using a non-probability sample selection method (purposive sampling) resulted in 68 companies as the study sample. Multiple regression model was used to test the relationship between the dependent and independent variables. The results of multiple regression analysis showed that the variables auditor reputation and underwriter reputation on underpricing significantly affect the direction of the negative coefficients for both variables. While variable firm age, firm size, return on equity, debt to equity ratio, price earnings ratio proved to have no significant effect on the occurrence of underpricing.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA YOHANES ERYANTO; SURYANTO SURYANTO
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): 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 (135.421 KB) | DOI: 10.34208/jba.v19i2.278

Abstract

The purpose of this research is to provide empirical evident whether insider ownership, firm size, profitability, leverage, liquidity, earnings per share and price to book ratio have significant influence of dividend policy. Sample in this research are nonfinancial companies, which are listed in Indonesian Stock Exchange over the three years period 2012 until 2014. This research used purposive sampling method. The sample of this research consist of 52 companies that meet in criteria. This research uses multiple regression analysis to find out the influence of all independent variables above to dividend policy. The result of the research showed that firm size, leverage, earnings per share and price to book ratio had a significant influence on dividend policy, while insider ownership, profitability and liquidity had no influence.
PENGARUH CELEBRITY ENDORSER’S CREDIBILITY TERHADAP SELF-BRAND CONNECTION DAN BRAND EVALUATION PEBI PALENTINA; KLEMENS WEDANAJI PRASASTYO
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): 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 (131.292 KB) | DOI: 10.34208/jba.v19i2.279

Abstract

The purpose of this research is to know the impact of a celebrity endorsement’s credibility on a consumer self-brand connection and brand evaluation. In addition, it is also to testify the moderation on self-brand connection and brand evaluation. The technique uses Structural Equation Modelling along with AMOS 22 and purposive sampling. The results are celebrity endorser’s credibility impacts on self-brand connection and endorser brand fit moderates the relationship between them. However, celebrity endorser’s credibility and self-brand connection doesn’t impact on brand evaluation and there is no moderation between celebrity endorser’s credibility and brand evaluation.
FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN NON KEUANGAN ISABELLA ISABELLA; APIT SUSANTI
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): 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 (164.092 KB) | DOI: 10.34208/jba.v19i2.280

Abstract

The purpose of this study was to examine if profitability,operating cash flow per share, corporate tax, current ratio, market to book value, debt to equityratio, firm size, and life cycle stage in affecting dividend payout ratio in non financial companies liested in Indonesia stock exchange. This research used 110 listed non financial companies in Indonesia Stock Exchange, selected using purposive sampling method in period 2012 to 2014. The data were analyzed using multiple regressions analysis method to determine the model of research. The result of the analysis indicated that profitability, operating cash flow per share, corporate tax, market to book value, debt to equity ratio,firm sizeandlife cycle stagehad influence on dividend payout ratio. But current ratio had no influence on dividend payout ratio.
PENGARUH MOTIVASI, KOMPENSASI DAN KOMITMEN ORGANISASIONAL, TERHADAP ORGANIZATIONALCITIZENSHIP BEHAVIOR WILLIAM GUNAWAN; NURWANTI NURWANTI
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-3 (2017): 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 (45.249 KB) | DOI: 10.34208/jba.v19i1a-3.281

Abstract

The purpose of this study is to examine the influence and the nature of the relationship between organizational citizenship behavior with three influences namely motivation, compensation, and organizational commitment. The method used in this research is descriptive and causality of respondents involved in this research as many as 41 permanent employees. This research uses purposive sample. Data collection was done by distributing questionnaires and the method for data analysis in this research is multiple linear regression. The result of this study is that there is no significant negative impact on motivation and, there is significant impact positive on compensation, organizational commitment to organizational citizenship behavior.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI KEZIA CRUSITA NOVIANA; NELLIYANA NELLIYANA
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-3 (2017): 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 (165.005 KB) | DOI: 10.34208/jba.v19i1a-3.282

Abstract

The purpose of this research is to obtain an empirical evidence about influence of variables on firm value. These variables are supply chain auditor, firm growth, firm size, leverage, investment, firm age, free cash flow, board size, profitability. The population used in this study are non financial companies listed in Indonesia Stock Exchange during 2013 until 2015. The sampling method used is purposive sampling and to test the hypothesis using multiple regression method. The result of this research indicate that leverage, firm age, and profitability have influence on firm value. However, supply chain auditor, firm growth, firm size, investment, free cash flow and board size have no influence on firm value.
PENGARUH PMK NO.91/PMK.03/2015 DAN PMK NO. 197/PMK.03/2015 TERHADAP PENERIMAAN PAJAK DI KPP PRATAMA JAKARTA KEBON JERUK SATU LIVYA LIVYA; IDA BAGUS NYOMAN SUKADANA
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-3 (2017): 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 (92.663 KB) | DOI: 10.34208/jba.v19i1a-3.283

Abstract

The purpose of this research is to know the procedures for filling a petition for reduction and elimination of administrative sanctions based on PMK No.91/PMK.03/2015 and PMK No.197/PMK.03/2015 and to know the amount of petition that was granted as well as the influence of PMK No.91/PMK.03/2015 and PMK No.197/PMK.03/2015 against tax receipt in KPP Pratama Jakarta Kebon Jeruk Satu. The collecting of data using secondary data that has been processed at the PDI. Use data analysis tools the analysis descriptive. The influence of the acceptance of PMK No.91/PMK.03/2015 and PMK No.197/PMK.03/2015 not any real effect on tax revenues in the KPP Pratama Jakarta Kebon Jeruk Satu.
PENGARUH UKURAN PERUSAHAAN, RISIKO BISNIS, GROWTH,PROFITABILITAS, LIKUIDITAS, DAN SALES GROWTH TERHADAP STRUKTUR MODAL PADA SEKTOR FARMASI YANG TERDAFTAR DI BEI ROBERT KALIMAN; SATRIYO WIBOWO
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-3 (2017): 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 (145.177 KB) | DOI: 10.34208/jba.v19i1a-3.284

Abstract

The purpose of this research is to test and analyze empirically the influence of firm size, business risk, growth, profitability, liquidity and sales growth toward capital structure.The object of this research is company in pharmacy industry that listed in Indonesia Stock Exchange period 2010-2015. The purposive sampling is used as sampling technique, where 9 companies met the criteria and were analyzed using Eviews 8 panel data regressions with fixed effect model to test the hypothesis.The result of this research shows that firm size, profitability and liquidity influence capital structure, while business risk, growth, dan sales growth do not influence capital structure.

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