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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 KEBIJAKAN DIVIDEN PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA WIRA ANDI KURNIAWAN; TJHAI FUNG JIN
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

The purpose of this study is to examine the factors that influence dividend policy. These factors are liquidity, profitability, debt policy, firm size, company growth, institutional ownership, free cash flow, and investment opportunity set. Population of this research are non financial companies listed on Indonesian Stock Exchange from 2010 until 2015. The samples are collected using purposive sampling method and there are 74 companies meet those criteria for samples. This research use multiple regression method for data analysis. The result of this research indicate that liquidity, profitability, firm size, company growth, and institutional ownership have influence to dividend policy. While debt policy, free cash flow, and investment opportunity set do not have influence to dividend policy.Keywords: Divi

NILAI PERUSAHAAN PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BEI REGI MUZIO PONZIANI; RISMA AZIZAH
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

The purpose of this study is to obtain an empirical evidenceabout the factors that affect firm value in nonfinancial companies. Independent variables used in this research are financial leverage, firm size, profitability, earnings per share, intangible asset, audit committee, insider holdings, and industry. This research used companies listed in nonfinancial sector in Indonesia Stock Exchange during 2013-2015. There are 86 companies meet the criteria by using purposive sampling method. The model used in this research is multiple regression analysis with IBM SPSS Version 21. The result shows that return on assets and earnings per sharehave influence toward firm value. Financial leverage, firm Size, intangible asset, audit committee, insider holdings, and industry have no influence toward firm value.

PENGARUH IKLIM ORGANISASI, KEPEMIMPINAN TRANSFORMASIONAL DAN SELF EFFICACY TERHADAP PERILAKU KERJA INOVATIF DIAN TRIKUSUMA WARDHANI; YUPITER GULO
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

The purpose of this research is to examine the relationship the influence of innovative work behavior base on the three dimension as work of organizational climate, transformational leadership, and self efficacy of islamic bank in Bekasi. The methods which is used in th research is descriptive and casuality respondents involved in this study as many as 53 people. The study used sample saturated sampling. The data collection is done by spreading questionnaire. And the method for the data analysis in this research is regression which are and multiple regression. The result of this research is work of organizational climate, transformational

PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PPh PASAL 23 PADA PERUSAHAAN MANUFAKTUR YANG BERADA DI KARAWANG MOCH. DIDI SETIADI; IMAN AKHADI
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

The purpose of this research is to analyze the calculating, deposting, reporting, and recording of Income Tax Article 23, which have been performed by manufacturing company in Karawang. The object of this research is manufacturing company which located in Karawang. This research used descriptive analysis by analyzing suitability data which is found in the company and Income Tax Law No. 36 of 2008 and also the common principle of tax accounting. The result of this research shows that the calculation, depositing, and reporting process which have been performed by company was in line with Income Tax Law No. 36 of 2008, as well the recording process have been performed according to the common principle of tax accounting.

PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN, LIKUIDITAS, LEVERAGE, KEBIJAKAN DIVIDEN, DENGAN NILAI PERUSAHAAN LILIAN MARCELINE; ANWAR HARSONO
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

The purpose of this research was to analyze the effect of good corporate governance (independent commissioner, managerial ownership, audit committee), company’s characteristics (firm size and return on equity), liquidity, leverage, dividend policy, with firm value. Sample of this research are 55 non financial companies listed in Indonesia Stock Exchange during the research period 2013 until 2015, thus totaled 165 data. Sample selection method used was purposive sampling. The hypothesis was tested using multiple regression method. In this research, firm value were measured by Tobin’s Q.The empirical evidence of this research indicated that audit committee and leverage has negatively effects firm’s value. Return on equity has positively effects firm’s value. On the other hand, independent commissioner, managerial ownership, firm size, liquidity, dividend policy have no influence on firm value.

FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY PADA PERUSAHAAN MAKANAN, MINUMAN DAN TEMBAKAU YANG TERDAFTAR DI BURSA EFEK INDONESIA YASODHARA INTAN PERMATANINGRUM; STEVEN YAP
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-4 (2017): 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, Liquidity, Tangibility, Growth Opportunity, Size, and leverage towards dividend policy. The object of this research is the food, beverage, and tobacco companies that listed in Indonesia Stock Exchange period 2004-2014. The purposive sampling is used as sampling technique, where 5 companies met the criteria and where analyzed using Eviews8 panel data regressions with fixed effect model to test the hypothesis. The result of this research shows that Profitability, Liquidity, Tangibility, and leverage influence dividend policy. Growth Opportunity, Size don’t affect the dividen policy.

PENGARUH BRAND EVALUATION, TRUST, SATISFACTION, BRAND RELATIONSHIP, BRAND AFFECT, DAN BRAND IMAGE TERHADAP BRAND LOYALTY SABUN MANDI ANTISEPTIK TANIA TOVIANI; IRMA SATYA INDRIYANTI
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-4 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study was to determine the effects of Brand Evaluation, Trust, Satisfaction, Brand Relationship, Brand Affect, and Brand Image to Brand Loyalty of Dettol Antiseptic Body Wash at Carrefour South Jakarta. Data were taken from questioner. Samples were selected based on purposive sampling method. Only certain sample met the criteria and can be used as the sample. For this study, multiple regresionis used to find out the effects of all independent variable above to dependent variable. The research showed that Trust, Satisfaction, Brand Affect, and Brand Image had effect to Brand Loyalty of Body Wash Antiseptic. Whereas the variable Brand Evaluation and Brand Relationship had no effect to Brand Loyalty of Body Wash Antiseptic.

PENGARUH SIKAP, NORMA SUBJEKTIF, KONTROL PERILAKU YANG DIPERSEPSIKAN TERHADAP NIAT UNTUK MEMBELI APARTEMEN DI DKI JAKARTA SHERLY PANGESTIKA; KLEMENS WEDANAJI PRASASTYO
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-4 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The aim of this research is to know the effect of attitude, subjective norm, and perceived behavioral control toward intention to purchase apartment in DKI Jakarta. The population of this research is the whole residents who live in Jabodetabek. The samples of data in this research were chosen by using purposive sampling. 193 questionnaires were being distributed in DKI Jakarta, and only 119 questionnaires which could be used as the data. This research used descriptive statistics analysis for demography, multiple regression analysis to examine the hypotheses. The result of this research showed that attitude, subjective norm, and behavior control had significant positive effect toward intention. The three variable were examined together, and the result showed that they had significant effect toward intention.Keyword: theory planned

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI LUSIYANA DELIKARTIKA; FERRY FERRY
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-4 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to obtain the empirical evidence about the influence of insider ownership, firm size, return on assets, earning per share, risk, liquidity, and leverage to dividend payout ratio. Population in this research is non finance company which listed in Indonesia Stock Exchange for 3 years from 2012 until 2014. The sample selected based on purposive sampling method, so that 109 non finance companies sample were obtained. The hypothesis were tested with multiple regression analysis. The result of this research shows that return on assets, earning per share, and risk influence dividend policy. Insider ownership, firm size, liquidity and leverage did not influence dividend policy.

ANALISIS PERHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN PAJAK PENGHASILAN PASAL 21 ATAS PEGAWAI TETAP PADA PT X LYDIA CHRISTIANA HERYANTO; WILLIEM CHAHYA WIJAYA
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-4 (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 suitability calculations, payment and reporting of Income Tax 21 made by the company with the tax regulations. The study also compare the amount of income tax payable 21 PT X with PER 31 / PJ / 2012 and PER 32 / PJ / 2015 as a result of the change in taxable income. Data of this study consisted of payroll, list income tax calculation Article 21, SPT Masa PPh Article 21, the evidence reported Income Tax Article 21. This study discusses the calculation, payment, reporting and recording of Income Tax Article 21 PT X and comparison calculations with PER 31 / PJ / 2012 and PER 32 / PJ / 2015. Descriptive analysis method used for this study, where the study is conducted by collecting data and information related to the calculation, payment, reporting, and recording of Income Tax Article 21. The result of this research is the calculation, payment, and tax reporting in 2015 by PT X is not in accordance with the tax regulations. In reporting PT X there some reporting are delays. PT X in the calculation and reporting of payroll and income tax article 21 2015 in accordance with the method of gross-up can be seen from the SPT 1771 Board Annual annex I point 5 appears deferred admission fee. The change of taxable income, causing the overpayment that the correction made directly from January to June and compensation to reduce taxes in July.

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Yulius Kurnia Susanto

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