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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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

31 32 33 34 35

PROFITABILITAS, LEVERAGE, KOMPOSISI DEWAN KOMISARIS, KOMITE AUDIT, DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERBANKAN DEWI PUTRININGSIH; EKO SUYONO; ELIADA HERWIYANTI
Jurnal Bisnis dan Akuntansi Vol 20 No 2 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Tax avoidance has been a main concern of almost in the world. It is mostly done by tax payer due to its legality. This study aims to analyze factors affecting tax avoidance (i.e, profitability, leverage, independent bord, audit committee, and fiscal loss compensation) with firm size as a control variable. Implementing purposive sampling approach, this study ended-up with 30 companies for 2011-2015 period (i.e., 150 observations). By using OLS regression, the findings shows that profitability influences positively on tax avoidance, meanwhile, leverage and fiscal loss compensation affect negatively on tax avoidance. Moreover, corporate governace mechanisms (i.e., independent board and audit committee) and firm size as a control variable do not have a significant influence on tax avoidance. Therefore, this study contribute to providing empirical evidence on factors affecting tax avoidance in Indonesian banking companies.

THE DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE HERRI SUGANDI; IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 20 No 2 (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 influence of company size, corporate governance, leverage, profitability, industry, listing age, type of auditor, and intellectual capital level as independent variables on intellectual capital disclosure as dependent variable in non-financial companies listed in Indonesian Stock Exchange. The population in this research is all listed non-financial companies in Indonesia Stock Exchange during 2013 to 2015. Sample is obtained through purposive sampling method, in which 185 listed nonfinancial companies in Indonesia Stock Exchange meet the sampling criteria resulting 555 data available are taken as sample. Multiple linear regression is used as the data analysis method in this research. The result of this research shows that three variables – company size, type of auditor, and industry statistically have influence on intellectual capital disclosure, while corporate governance, leverage, profitability, listing age, and level of intellectual capital statistically do not have influence on intellectual capital disclosure of listed non-financial companies in Indonesia.

FAKTOR YANG MEMPENGARUHI PRICE TO BOOK VALUE MUWAFICK HIDAYAT
Jurnal Bisnis dan Akuntansi Vol 20 No 2 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to empirically test and analyze the influence of dividend payout ratio, current ratio, return on asset, firm size, debt to equity ratio and asset growth. The object of this research is food and beverages companies listed in Indonesia Stock Exchange in 2011-2016 period. The sample consisting of 7 companies, was selected by means of the purposive sampling technique. The research data is secondary data obtained from Indonesia Stock Exchange (IDX). The results of this research showed that current ratio, return on asset, firm size, debt to equity ratio influence the firm value, while dividend payout ratio and asset growth have no influence on firm value.

PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN NON-KEUANGAN NURHAIYANI NURHAIYANI
Jurnal Bisnis dan Akuntansi Vol 20 No 2 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to determine and examine the effect of corporate governance (audit committee, size of the commissioner’s board, and proportion of independent commissioner’s board), firm size, leverage, company growth, profitability, and dividend policy on firm value in non-financial companies listed in Indonesia Stock Exchange. This research used 76 non-financial companies listed in Indonesia Stock Exchange from the period 2013 until 2016 that were selected by using purposive sampling method. The data were analysed by using multiple linear regressions. The research results show that the proportion of independent commissioner’s board, firm size, and profitability had effect towards firm value whereas the audit committee, size of the commissioner’s board, leverage, company growth, and dividend policy had no effect towards firm value.

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ANWAR HARSONO
Jurnal Bisnis dan Akuntansi Vol 20 No 2 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of the research is to obtain empirical evidence on the effect of independent variables of firm size, cash, capital expenditure, dividend policy, debt policy, return on asset, managerial ownership, and institutional ownership to firm value.The population used in this study are non-financial companies listed on the Indonesia Stock Exchange from 2013-2016. Intake of data in this research using purposive sampling method. There are 54 non-financial companies that fit the criteria and were selected as the final sample. This study uses multiple regression analysis to test the hypothesis. The value of firms in this study was measured using Tobins'Q.The empirical results of this study indicate that the variables independent debt policy and return on assets have an influence on firm value, while the variables of firm size, cash, capital expenditure, dividend policy, managerial ownership, and institutional ownership have no effect on firm value.

PROGRAM OPSI SAHAM DAN PERILAKU PENGAMBILAN RISIKO MANAJEMEN: PENGUJIAN MEDIASI MODERASIAN ETIK KRESNAWATI; ANANG ALWY SHIHAB; NURUL HIDAYATI
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The management stock option program (POSM) is a type of equity compensation that is theoretically predicted to encourage risk alignment between management and principals, which in turn will encourage goal alignment. This study examines this argument on companies that adopted POSM during the period 1999-2016. Utilizing moderated mediation model, we find that management team’s risk taking behavior mediate the effect of POSM on company performance as measured by ROA, but not so when performance is measured by ROE and stock performance index. We also provide evidence that management team considers the company's capital structure, measured by the level of debt, in their risky policy making. Overall, our study documents the critical role of management team’s risk behavior to encourage goal alignment between management and principals.

FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NONKEUANGAN PUBLIK BINO SULAKSONO
Jurnal Bisnis dan Akuntansi Vol 20 No 2 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to analyze factors influencing earnings management on non-financial companies listed in Indonesia Stock Exchange. Those factors are managerial ownership, institutional ownership, profitability, financial leverage, firm size, independent commissioners, board of director, and operating cash flow. Population of this research is non-financial companies which are consistenly listed in Indonesia Stock Exchange from 2013 to 2016. The period of this study is 2014 until 2016. Samples were selected using purposive sampling method, in which only 84 of listed non-financial companies in Indonesia Stock Exchange that meet the sampling criteria, resulting 252 observations used in this research. The hyphotesis tested by using multiple regression method. The empirical findings indicated that profitability, and operating cash flow had influence on earnings management, whereas managerial ownership, institutional ownership, financial leverage, firm size, independent commissioners and board of director had no influence on earnings management.

PENGARUH STRESS KERJA, KOMITMEN ORGANISASIONAL DAN KEPUASAN KERJA TERHADAP TURNOVER INTENTION PERUSAHAAN OTOMOTIF IRMA GUSTIANA ANDRIANI
Jurnal Bisnis dan Akuntansi Vol 20 No 2 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to determine the effect of work stress, organizational commitment, and work satisfaction to turnover intention. The object of this research is a company operating in the field of car sales auto parts sales and maintenance of cars. The method used in this research is descriptive method and causality with multiple regression method to test the hypothesis. This research use nonprobability sampling technique with saturation sampling method. Respondents used in this study were 87 active employees. Technique of collecting data by using questionnaire..The result of the research shows that work stress has significant effect to turnover intention, but organizational commitment and work satisfaction has no significant effectto turnover intention.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN NON KEUANGAN DIANA DIANA
Jurnal Bisnis dan Akuntansi Vol 20 No 2 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study aimed to analyze the factors that influence voluntary auditor switching in Indonesia. The independent variables used in this study are audit opinion, size of public accounting firm, change in management, profitability, financial distress, company growth and institutional ownership, and voluntary auditor switching as the dependent variable. The audited financial statements of non financial companies listed on the Indonesia Stock Exchange for the period 2014 to 2016 are used as secondary data in this study. The selection of samples used purposive sampling method and there are 78 companies and 234 observations meet those criteria for samples. This research is analyzed using logistic regression analysis to test the hypothesis. The result of this research show that independent variables namely audit opinion have influence on Audit Switching.While size of public accouting firm, change in management, financial distress, profitability percentage, institutional ownership, and company growth does not affect voluntary auditor switching.

PENGARUH RESPONSIVENESS, EASE OF USE, RELIABILITY, CONVENIENCE, FULFILLMENT, DAN SECURITY AND PRIVACY TERHADAP CUSTOMER SATISFACTION MANDIRI MOBILE SURAHMAN PUJIANTO
Jurnal Bisnis dan Akuntansi Vol 20 No 2 (2018): 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 Responsiveness, Ease of Use, Reliability, Convenience, Fulfillment, Security and Privacy toward Customer Satisfaction. The research design used in descriptive research and causality research, in which variables are measured with 5 points Likert scale. This research used primary data which collected by questionnaire. The sampling in the study was purposive sampling and used 130 respondents. The research data is processed with SPSS statistics program. The result of this research has shown that Responsiveness, Ease of Use, Reliability, Convenience, Security and Privacy have influence to the Customer Satisfaction. While Fulfillment do not has influence to customer Satisfaction.

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Contact Name
Yulius Kurnia Susanto

Contact Email
yulius@tsm.ac.id

Phone
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Journal Mail Official
yulius@tsm.ac.id

Editorial Address
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Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA