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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 SIZE, LEVERAGE, PROFITABILITY, INVENTORY INTENSITY DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK STEFFI EFATA WIJAYA; MEIRISKA FEBRIANTI
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (104.606 KB) | DOI: 10.34208/jba.v19i1a-4.296

Abstract

The purpose of this research is to analyze and obtain empirical evidence of the effect of size, leverage, profitability, inventory intensity, and corporate governance to tax management. This research uses effective tax rate as an indicator to measure tax management. The population in this research is 136 manufacture companies that listed in Indonesian Stock Exchange from 2013 to 2015. Based on criteria, 62 manufacturing companies have obtained. The statistical method used in this research is multiple regression analysis. The result show that profitability has negative effect to tax management. Independent commissioner as an indicator of corporate governance has positive effect to tax management. Another result showed that size, leverage, and inventory intensity have no influence to tax management.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PERUSAHAAN PUBLIK NON KEUANGAN ESTER LUSIANA; DEWI SARI WIJOYO
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.729 KB) | DOI: 10.34208/jba.v19i1a-4.297

Abstract

The purpose of this research is to obtain the empirical evidence about factors which influence dividend policy. The independent variables in this research are profitability, liquidity, growth, firm risk, market to book value, free cash flows, leverage, ownership structure and firm size, with dividend payout ratio as the dependent variable. The population of this research is non-financial companies which listed in the Indonesia Stock Exchange from 2012 until 2014. The samping technique used in this research is purposive sampling. The sample consists of 89 non-financial companies. This research uses multiple regression to test the hypothesis. The data type is secondary data consists of annual financial statements collected from IDX website. The results of this research show that profitability, firm risk, market to book value, and ownership structure have influence toward dividend payout ratio. Whereas, liquidity, growth, free cash flows, leverage, and firm size have no influence toward dividend policy.
PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PERUSAHAAN PUBLIK NON KEUANGAN YUNIETHA YUNIETHA; AGUSTIN PALUPI
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.451 KB) | DOI: 10.34208/jba.v19i1a-4.298

Abstract

The purpose of this research is to analyze the effect of board of director, board of independence, audit quality, firm size, managerial ownership, profitability, leverage, sales growth and firm age toward earnings management. This study try to improve consistency of results from prior researchers. The sample of this study consist of 228 data from 76 non-financial sector companies that has been listing in Indonesia Stock Exchange for the period 2013 to 2015 by purposive sampling method. This study uses multiple regression method to investigate relation between each independent variable to earnings management. The research result shows that profitability and sales growth influence earnings management. On the other hand, board of director, board of independece, audit quality, firm size, managerial ownership, profitability, leverage, and firm age do not influence earnings management.
NONFINANCIAL AND FINANCIAL DETERMINANTS OF CORPORATE FINANCIAL PERFORMANCE KAREN AZIZAH; ARLEEN HERAWATY
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.144 KB) | DOI: 10.34208/jba.v19i1a-4.299

Abstract

In today’s competitive corporate world, financial performance of a company becomes an essential part in determining the company’s sustainability in a long run. However, stakeholders do not only focus on the financial determinants that made up a company’s financial performance as awareness on human rights along with the environmental-friendly products and community activities done by the company are also on a lookout. Moreover, in a developing country with such volatile economy like Indonesia very little research has been done regarding the influence of corporate’s financial performance. The objective of this research is to analyze the influence of corporate social activities dimensions denoted as community involvement disclosure, employee relation disclosure, environment disclosure, and product disclosure as well as leverage, debt ratio, sales growth and firm size to support the possible financial determinants to corporate financial performance in Indonesia’s listed nonfinancial companies. Population in this research is all listed nonfinancial companies in Indonesia Stock Exchange during 2011 to 2015. Samples are obtained through purposive sampling method, in which 169 listed nonfinancial companies in Indonesia Stock Exchange met the sampling criteria resulting in 845 data available as sample. Multiple linear regressions and hypothesis testing are used as the data analysis method in this research. The result of this research shows product disclosure and debt ratio are statistically influencing corporate financial performance of listed nonfinancial companies in Indonesia. In contrary, community involvement disclosure, employee relation disclosure, environment disclosure, leverage, sales growth and firm size do not statistically influence the corporate financial performance of listed nonfinancial companies in Indonesia during the research period.
PENGARUH PELATIHAN, PENGALAMAN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJAPEGAWAI NEGERI SIPIL ANGGITA ANGGITA; SETIA TJAHYANTI
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-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 (69.355 KB) | DOI: 10.34208/jba.v19i1a-2.300

Abstract

The purpose of this study was to determine the effect of several variables such as training, work experience and work environment to civil servant performance. The object of this research is the State Asset Service Office and Auction area Jakarta III. The method used is Descriptive and Methods simple regression were used to test the hypothesis. Respondents involved in this study were 51 employees. This study uses a sampling method saturated. Data collection technique of collecting data by using questionnares. The results showed that the partial Training does not affect employee performance, Work experience partially affect the civil servant Performance, work environment partially affect Employee performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI STOCK RETURN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA BILLIE ONGGO; WIDYAWATI LEKOK
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-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 (152.398 KB) | DOI: 10.34208/jba.v19i1a-2.301

Abstract

The purpose of thus research is to obtain empirical evidence about the factors that influence stock return in the non-financial companies in Indonesia Stock Exchange. Independent variables used in this research are Human Capital efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Return On Equity, Revenue Growth, Market to Book Value, Cash Flow from Operation. The populations used in this study are non-financial companies in Indonesia Stock Exchange during 2013-2015. This study used purposive sampling method with 130 companies as 385 datas according to criterias. Data are analyzed using multiple regression analysis. The result shows Human Capital efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Return On Equity, Revenue Growth, Market to Book Value, Cash Flow from Operations toward stock return
PENGARUH PRODUCT ATTRIBUTE, REFERENCE GROUP, DAN BRAND TRUST TERHADAP BRAND LOYALTY PADA WARALABA DONAT DI JAKARTA BARAT DEDY SUDARYONO; NUNO SUTRISNO
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-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 (58.566 KB) | DOI: 10.34208/jba.v19i1a-2.302

Abstract

The purpose of this research is to test and analyze empirically influence of Product Attribute, Reference Group, and Brand Trust to Brand Loyalty on donut franchise at West Jakarta. The object of this research is a donut franchise in West Jakarta. The purposive sampling technique is used in sample selection, where respondents who meet the criteria are analyzed using SPSS 20 program. The results showed that Reference Group and Brand Trust influenced Brand Loyalty, while Product Attribute had no effect on Brand Loyalty.
PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA FIOREN ASITALIA; ITA TRISNAWATI
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-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 (133.361 KB) | DOI: 10.34208/jba.v19i1a-2.305

Abstract

The purpose of this study is to obtain empirical evidence about the influence of good corporate governance and leverage on earnings management. Good corporate governance in this study included managerial ownership, institutional ownership, board size, audit committee’s size, and the proportion of independent commissioners. This research used discretionary accrual as proxy of earnings management. The Samples of this research used 93 companies manufacturing sector which listed in Indonesia Stock Exchange during period 2013 to 2015, using purposive sampling method. This research used multiple regression to test the hypothesis. The result of this research showed that all component of the good corporate governance (manajerial ownership, institutional ownership, board size, audit committee’s size, and the proportion of independent commissioners) had no effect to earnings management, while leverage had a negative effect to earnings management.
PENGARUH RASIO KEUANGAN TERHADAP DIVIDEND PAYMENT PADA PERUSAHAAN YANG TERDAFTAR DI BEI HANDI HANDI; RUTJI SATWIKO
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-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 (121.379 KB) | DOI: 10.34208/jba.v19i1a-2.306

Abstract

The aim of this research is to determine the effect of profitability, liquidity, leverage, firm size, earning per share, and growth on dividend payout ratio.This research uses data from 66 non-financial companies listed on the Indonesia stock exchange (IDX) from the period 2011 to 2014. Data for this study are selected using several criteria and using purposive sampling method. The method of data management involves hypothesis testing in multiple linear regression. The results of this research show that profitability, earning per share, and growth have a significant effect on dividend payout ratio, on the other hand liquidity, leverage, and firm size, do not have a significant effect on dividend payout ratio.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY HILLARY SUMILAT; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-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 (178.903 KB) | DOI: 10.34208/jba.v19i1a-2.307

Abstract

The purpose of this study is to examine the factors that influence corporate social responsibility disclosure in non financial companies. These factors are managerial ownership, public ownership, foreign ownership, board independence, audit committees, firm size, firm age, leverage, profitability, and liquidity. Population of this research are non financial companies listed in Indonesia Stock Exchange from 2012-2015. The samples of this study are 152 data using purposive sampling method. This research uses multiple regression method to test the hypothesis. The result of this study shows that foreign ownership and firm size have influence to corporate social responsibility disclosure but managerial ownership, public ownership, board independence, audit committees, firm age, leverage, profitability, and liquidity do not have influence to corporate social responsibility disclosure.

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