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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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

30 31 32 33 34

METODOLOGI PENELITIAN AKUNTANSI KEPERILAKUAN: PENDEKATAN FILSAFAT ILMU KHOMSIYAH KHOMSIYAH; NUR INDRIANTORO
Jurnal Bisnis dan Akuntansi Vol 2 No 2 (2000): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Artikel ini membahas tentang beberapa metodologi penelitian yang dapat diterapkan pada akuntansi keperilakuan dengan menggunakan pendekatan filosofi ilmu pengetahuan. Beberapa metodologi yang dibahassesuai dengan klasifikasi paradigma yang dikembangkan oleh Burrell dan Morgan (1979) dan dikembangkan penerapannya pada akuntansi oleh Dillard dan Becker (1997), yaitu paradigma fungsionalis, paradigmainterpretif, paradigma humanis radikal, dan paradigma strukturalis. Diharapkan dengan pembahasan ini akan memperkaya wawasan ilmu pengetahuan di bidang akuntansi keperilakuan.

PENGARUH LEVERAGE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN STEFANI MAGDALENA CHANDRA; INDRA ARIFIN DJASHAN
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The aim of this research is to provide empirical evidence about the effect of profitability, leverage, firm size, audit quality, firm age, board of commissioner, board of directors, audit comittee, and managerial ownership on earnings management. Population of this research are non-financial companies listed in Indonesia Stock Exchange from 2012-2016. The samples of this study are 310 data using purposive sampling method. This research uses multiple regression method for data analysis. The result of this research shows that board of commissioner have effect on earnings management but , leverage, firm size, audit quality, firm age, board of directors, audit comittee, and managerial ownership do not have effect on earnings management.

PENGARUH GOOD CORPORATE GOVERNANCE, DAN KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN DWI PUTRI KARTIKA SARI; RIKI SANJAYA
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research to investigate the influence of good corporate governance and firm’s characteristic on firm value as a firm’s strategy to upgrade their value. This study use financial statement from non financial firm in Bursa Efek Indonesia for three years, start from 2014 – 2016. This study using purposive sampling method for determine a sample is required and using multiple regression and statistic descriptive for analyze data. The result of this study is four of eight variable independen influence on firm value. Independent commissioner, size of commissioner, Return on Equity, and Leverage as a component of good corporate governance influence firm value. But another good corporate governance’s component like managerial ownership, institusional ownership, audit committee, and component of firm’s characteristic there is firm size don’t effect firm value.

FAKTOR-FAKTOR YANG MENENTUKAN HARGA SAHAM Eddy Son
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-5 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research to test and investigate the impact of dividend per share, earnings per share, price earnings ratio, book value and firm size on share price This research is also to compare and improve the results of prior research. Sample used in were 10 basic and chemical industry companies that passed the test of purposive sampling. Six years data have been used (2010 to 2015). The Descriptive statistics and Normality test (Jarque - Bera) test found that the data were normally distributed with random effect model to test to test the hypotheses. Regression results show that the Price Earnings Ratio influence towards Share Price. While, Dividend per Share and Earnings per Share, Book Value and Firm Size of the companies were notinfluence toward Share Price.

THE INFLUENCE OF CORPORATE DEBT FINANCING ON EARNINGS QUALITY CHRISTINE LEONARDI; IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): 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 about the influences of different levels of debt (whole debt, low debt, and high debt), operating cycle, firm size, sales volatility, cash flows volatility, losses, cost of debt, and Z-score to earnings quality. The population in this research is non-financial companies excluding service sector listed in Indonesia Stock Exchange during 2007-2013. Samples are obtained through purposive sampling method with observation period from 2011 to 2013, which only 83 of listed non-financial companies excluding service sector in Indonesia Stock Exchange meet the sampling criteria, resulting 245 data available are taken as the samples. The result shows that debt and losses have influence on earnings quality. Directionally, low debt has positive influence and high debt has negative influence on earnings quality. Firm size has influence on earnings quality when it is regressed with whole debt. Meanwhile, it has no influence when it is regressed with low and high debt. Sales volatility, cash flows volatility, cost of debt and Z-score have no influence on earnings quality.

DO FINANCIAL RATIOS, FIRM CHARACTERISTICS AND CORPORATE GOVERNANCE AFFECT FIRM PERFORMANCE? JENNY JENNY; SILVY CHRISTINA
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to provide evidence about variables that influence firm performance. These variables are board size, debt ratio, firm size, firm age, return on asset, and independent board. Sample of this research are 67 manufactured companies listed in Indonesia Stock Exchange. The sample selected using purposive method, during the 2013 until 2015. Hypothesis tested by using multiple regression analysis. In this research, firm performance were measured by Tobin’s Q. The result of this research shows that debt ratio, firm size, return on asset and independent board have influence on firm performance. The other variables such as board size and firm age have no influence on firm performance.

THE INFLUENCE OF CREATIVE ACCOUNTING AND OTHER FACTORS TO DIVIDEND PAYOUT RATIO METTA TJUNGANDI; RICKY A. MULYANA
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to analyze the influence of creative accounting, liquidity, size, leverage, return on equity and sales growth on dividend payout ratio. Population in this research is all listed manufacturing companies in Indonesia Stock Exchange during 2010 to 2012. Samples are obtained through purposive sampling method, in which 37 listed manufacturing companies in Indonesia Stock Exchange meet the sampling criteria resulting 111 data available are taken as sample. The result of this research shows that return on equity and sales growth have influence to dividend payout ratio. On the other hand, creative accounting, liquidity, size and leverage do not influence dividend payout ratio.

THE INFLUENCE OF LIQUIDITY, CAPITAL STRUCTURE, PROFITABILITY AND CASH FLOWS ON THE COMPANY’S FINANCIAL DISTRESS MUHAMMAD REZA FAHLEVI; AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Financial distress is a complicated phase and multidimensional problem facing by the company. Since it leads the company on the possibility of bankruptcy, this situation needs immediately to be recovered. This study aims to determine the factors that influence the company's financial distress. There are ten variables in this study which are classified into four categories: liquidity, capital structure, profitability and cash flows. This study used financial statement data of manufacturing company which is listed in Indonesia Stock Exchange during the threeyear study period from 2011 to 2013. There are some criteria in choosing the representative sample so that the sum of the companies are 90 companies or equal to 270 financial statements data. The empirical findings show that there are only three variables that influence the company’s financial distress. The significant variables are current ratio (liquidity), return on assets (profitability) and cash flow ratio (cash flow).

THE EFFECT OF SIZE, FIRM AGE, GROWTH, AUDIT REPUTATION, OWNERSHIP AND FINANCIAL RATIO ON INTELLECTUAL CAPITAL DISCLOSURE YESSICA DELVIA; NICO ALEXANDER
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to examine the effect of size, firm age, growth, audtior reputation, ownership concentration, leverage, market-to-book ratio, liquidity, and profitability on intellectual capital disclosure. This research used 157 non-financial companies that listed in Indonesia Stock Exchange and the data were selected using purposive sampling method during 2012 until 2015. The data were analyzed using multiple regression method. The empirical result show that size, profitability, auditor’s reputation and ownership concentration have influence on intellectual capital disclosure practices while firm age, leverage, market-to-book ratio, liquidity, and growth have no influence on intellectual capital disclosure practices. .

PENGARUH KESESUAIAN KOMPENSASI, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP KEADILAN DISTRIBUTIF DI DINAS KABUPATEN BANYUMAS NANDA PUTRI; Eliada Herwiyanti; Warsidi Warsidi
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research is a quantitative research that was conducted in Banyumas Regency. The purpose of this research is to determine the effect of compensation suitability, organizational commitment and organizational culture to distributive justice. Hypothesis testing in this research using the method of multiple linear regression analysis. The population in this research are all Financial Officer in Banyumas Regency. Samples were taken using purposive sampling technique and Slovin Formula to determining the sample size, thus there are 52 samples in this research. Data was collected trough questionnaires to all of the respondents. Based on the results, it shown that the compensation suitability, organizational commitment, and organizational culture have a positive coefficient on distributive justice. All three independent variables simultaneously influenced to distributive justice, whereas the most influential variable is compensation suitability. It can be conclude that the higher level of compensation suitability, organizational commitment, and organizational culture, the higher level of distributive justice.

Page 32 of 68 | Total Record : 673

30 31 32 33 34

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