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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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RELATION OF TIME BUDGET PRESSURE BY DYSFUNCTIONAL BEHAVIOUR AND ITS INFLUENCE TO AUDIT QUALITY CHRISTINA SOSOSUTIKSNO
Jurnal Bisnis dan Akuntansi Vol 7 No 2 (2005): 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 (1994.478 KB) | DOI: 10.34208/jba.v7i2.589

Abstract

This study examine the relation of time budget pressure by dysfunctional behaviour which mirror from behaviour of premature sign-off, under-reporting of time, and audit quality reduction behavior and its influence to audit quality.The respondents are senior auditors at BPK and BPKP. Data for the study were collected from 1 BPK and 3 BPKP. The sampling method used is purposive sampling. In total 220 questionnaires were distributed, 130 can be used in analysis, for response rate of 74 percent. Using structural equation modelling of AMOS (Analysis of Moment Structure) Program, the result of this study indicates that time budget pressure has positive influence to behavior of premature sign-off, under reporting of time, and audit quality reduction behavior. By contrast, dysfunctional behaviour which mirror from behavior of premature sign-off, under-reporting of time and audit quality reduction behavior do not have influence to audit quality. Behavior of premature sign-off has positive influence to audit quality reduction behavior.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PRODUKTIVITAS KERJA STAF AKUNTING (STUDI EMPIRIS PADA BEBERAPA PERUSAHAAN SWASTA DI JAKARTA DAN TANGERANG) DEASY ARIYANTI R
Jurnal Bisnis dan Akuntansi Vol 7 No 2 (2005): 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 (1839.497 KB)

Abstract

The purpose of this study is to examine the interrelationship between factors, such as organization’s culture, salary’s satisfaction, job satisfaction, motivation and gender that influence work’s productivity. The data are collected through mail survey and contact person from 145 accounting staffs from some of private companies. In Jakarta and Tangerang. Six variables investigated in this study are motivation, job satisfaction, salary’s satisfaction, organization’s culture, gender and work’s productivity. Using Multiple Regression Analysis, the result show that motivation, job satisfaction, salary’s satisfaction, gender directly affect the work’s productivity however organization’s culture do not affect the work’s productivity. Thus, the effort to increase work’s productivity is carried out by increasing motivation, job satisfaction and salary’s satisfaction.
ANALISIS AKRUAL TOTAL PADA KECEPATAN EARNINGS ADJUSTMENT : SEBELUM DAN SELAMA KRISIS MONETER YAVIDA NURIM
Jurnal Bisnis dan Akuntansi Vol 7 No 2 (2005): 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 (1748.054 KB) | DOI: 10.34208/jba.v7i2.591

Abstract

This study aims to measure the speed of earnings adjustment of public companies before and during crisis. Different economic condition implies the different level of stress. Because crisis affects the level of stress, firms involve in larger effort to improve their performance. This study predicts that companies use accruals in improving their performance. Based on examination of seven characteristic industries, the results show that before crisis all industries (except automotive industry have negative speed of adjustment) have speed of adjustment between zero and one, but during crisis only four industries have same of speed (three remaining have speed over one). The results show a significant difference speed of adjustment before and during crisis. The use of total accruals influences the changes of the speed of earnings adjustment. However, it is not caused by earnings management since abnormal accruals do not influence the changes.
REPUTASI PENJAMIN EMISI SAHAM, REPUTASI AUDITOR DAN TINGKAT UNDERPRICING PADA PENAWARAN PERDANA DI BURSA EFEK JAKARTA KHOMSIYAH
Jurnal Bisnis dan Akuntansi Vol 7 No 2 (2005): 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 (1586.477 KB) | DOI: 10.34208/jba.v7i2.592

Abstract

The purpose of this study is to test the relationship between auditors’ and underwriter’s reputation, abd underpricing. Previous studies found that initial public offering are underpriced. This study expected that the reputation of underwriters and auditors are negatively associated with underpricing. For underwriters and auditors are negatively associated with underpricing. For underwriters’ reputation proxy, we used market share which developed by Megginson and Weiss (1991) and auditors’ reputation proxy, we use auditor industry specialization. Based on the sample of 48 IPO firms listing in Jakarta Stock Exchange (JSX) during the period of 1998-2001, the result show that underwriters’ reputation and auditors’ reputation significantly associated with under pricing.
PENGARUH KEPEMILIKAN SAHAM MANAJERIAL DAN INSTITUSIONAL PADA STRUKTUR MODAL PERUSAHAAN DYAH SIH RAHAYU; FAISAL
Jurnal Bisnis dan Akuntansi Vol 7 No 2 (2005): 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 (1146.03 KB) | DOI: 10.34208/jba.v7i2.593

Abstract

The agency relationship between managers and shareholders has the potential to influence decision-making in the firm which in turn potentially impacts on firm characteristic such as value and capital structure (debt ratio). This paper examines the relationship between ownership structure among managerial and institutional may have a significance relation with capital structure (debt ratio). Data collection is done by using pooling method. 39 firms listed in Jakarta Stock Exchange for period 1999-2001 used as samples. The empirical results provide support previous research that a positive relation between ownership structure with capital structure (debt ratio). The results also suggest that the relation between institutional ownership and capital structure varies across the level oh managerial ownership.
HOW TO BE MORE COMPETENT IN INTERNATIONAL MARKET? INTERNATIONAL STRATEGIC MANAGEMENT; CASE STUDY OF FGB PTY LTD, AUSTRALIA DILLA NOVERITA
Jurnal Bisnis dan Akuntansi Vol 7 No 2 (2005): 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 (1263.373 KB) | DOI: 10.34208/jba.v7i2.594

Abstract

Felton Grimwade & Bickford Pty Ltd (PGB) is a long established company operating in the pharmaceutical industry, which mainly produced eucalyptus oil and other products containing natural ingredients. Currently, FGB is the market leader in the industry in which the company has a competitive advantage as being the largest eucalyptus oil procedures in the Australia. As their domestic market is saturated, the company has expanded their market internationally by exporting their products overseas. However due to the company’s private funding, FGB was frequently restrained to adopt new innovative international strategies. Further more, as a long established company, the management style was somewhat conventional in which the level of taking risk is very low. As a result of poor management attitude towards changes, FGB had become too dependent on their foreign distributor to act on behalf of the company, lacking of innovative strategies, which thus led to market stagnancy. The case study in this article highlighted the critical impact of these issues on FGB’s export performance and their current position in their international market. This article also analyzes what strategy alternatives that able to solve those issues so that the company could improve its current position in international market
THE INFLUENCE OF CHARACTERISTICS ON DIFFERENT ELEMENTS OF COMPENSATION SYSTEM TOWARD MOTIVATION ARLEEN HERAWATY; ELLA AULIA
Jurnal Bisnis dan Akuntansi Vol 7 No 3 (2005): 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 (1802.331 KB) | DOI: 10.34208/jba.v7i3.595

Abstract

Employee is one of the most valuable resources for the company. One factor that could make the company succeed is its employee performance. Performance evaluation is one of the qualitative measurements for giving the compensation for employee. This research aimed to determine whether the transparency, fairness, and controllability as characteristics on compensation system could influence the employees’ motivation in the company. Data for this research using questionnaire that being sent to employees in companies. Multiple regressions were used to test the hypothesis. Result of this research showed that perceived transparency and perceived fairness of the different elements of the compensation system significantly influences the extrinsic motivation. Perceived controllability over the different elements of the compensation system significantly has a positive relationship with extrinsic motivation. The perception of transparency, controllability and fairness of the monetary part of the compensation system has no significant effect on intrinsic motivation. The perception of transparency, controllability and fairness of the promotion opportunities has a positive and significant effect on intrinsic motivation. The perception of transparency, controllability and fairness of the compensation system has no significant influence towards motivation level indicator.
PENGARUH COMPUTER ANXIETY TERHADAP KEAHLIAN DOSEN AKUNTANSI MENGGUNAKAN KOMPUTER EKO ARIEF SUDARYO; DODDY SETIAWAN
Jurnal Bisnis dan Akuntansi Vol 7 No 3 (2005): 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 (1459.934 KB) | DOI: 10.34208/jba.v7i3.596

Abstract

This research investigated the influence of computer anxiety to the skill of accounting lecturer in using computer. Computer anxiety is the tendency of people to be difficult, worried or afraid about the use pf Information Technology (computer) now or in the future (Igbaria and Parasuraman, 1989). We use Spearman correlation and Kendall’s taub correlation. Samples of this research are accounting lecturer form State University and Private University in Jakarta, Semarang, Solo, Malang and Surabaya. The result show that computer anxiety has significant negative correlation with the skill of accounting lecturer in using computer. So, the result of this research support the hypothesis suggest that accounting lecturer who has low computer anxiety will show the skill of computer higher than accounting lecturer who has high computer anxiety.
PENGARUH INTENSITAS PERSAINGAN PASAR TERHADAP PENGGUNAAN INFORMASI BENCHMARKING DAN MONITORING DAN KINERJA MANAJER UNIT BISNIS FAISAL; TRI JATMIKO WAHYU PRABOWO
Jurnal Bisnis dan Akuntansi Vol 7 No 3 (2005): 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 (1986.782 KB) | DOI: 10.34208/jba.v7i3.597

Abstract

Managers’ use of the information provided by management accounting system (MAS) can help organizations to adopt and implement plans in response to their competitive environment. In this research MAS is viewed as a system which provides benchmarking and monitoring information in addition to internal and historical information traditionally generated by management accounting system. This research examines the mediating role of managers’ use of benchmarking and monitoring information in the relationship between the intensity of market competition and business unit performance. This research based on the previous research by Mia and Clarke (1999). Data of this research was collected via mail survey to 72 production and marketing managers. Data was analyzed using path analysis. The results of this research supported the result of The Australian Financial Review (1995) but failed to support Mia and Clarke (1999) revealed that increasing intensity of market competition is associated with increasing managers use of the MAS information (benchmarking and monitoring) and increasing managers use of the MAS information increasing business unit performance.
REAKSI PASAR TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN : STUDI DI BURSA EFEK JAKARTA MUCHAMAD SYAFRUDDIN
Jurnal Bisnis dan Akuntansi Vol 7 No 3 (2005): 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 (2035.886 KB)

Abstract

The primary objective of this study is to investigate whether there is market reaction to the timelines of financial report submission. Market reaction is surrogated by the impact the firms no to submit financial report on timelines on the quality of earnings information/ERC (hypothesis 1). Secondary objectives of this study is to investigate whether there is impact degree of persistence, growth, and predictability on the quality of earnings information/ERC (hypothesis 2). The second secondary objectives of this study is in investigate whether there is impact degree of risk (β) on the quality of earnings information/ERC (hypothesis 3). The third secondary objectives of this study is to investigate whether there is impact firm size on the quality of earnings information/ERC (hypothesis 4). To conclude all of the objectives mentioned above, in model 1, cumulative abnormal returns 1 (CAR1) are regressed on dummy (D), unexpected earnings (MUE), multiplication of dummy (D) and unexpected earnings (MUE), multiplication of market book value (MBV) and unexpected earnings (MUE), multiplication risk (β) and unexpected earnings (MUE). Furthermore, in model 2, cumulative abnormal returns 2 (CAR 2) are regressed on dummy (D) and unexpected earnings (MUE), multiplication of dummy (D) and unexpected earnings (MUE), multiplication of market book value (MBV) and unexpected earnings (MUE), multiplication of risk (β) and unexpected earnings (MUE) and multiplication of firm size (FZ) and unexpected earnings (MUE). While in model 1, cumulative abnormal returns (CAR 1) are measured using event windows, from 5 days before to 5 days after the submission of financial report [-5, +5], in model 2, cumulative abnormal returns (CAR 2) are measured using event windows, from 10 days before to 10 days after submission of financial report [-10,+10]. Chow F-test is also used to conclude whether there is impact the firms not to submit financial report on timelines on the quality of earnings information. This study uses the sample of 82 firm years of manufacturing firms listed on the Jakarta Stock Exchange. This study uses one observation periods, 1998-2001 with 82 cases. The results of this study shows that the null hypothesis 1,2 and 3 can be rejected on both model 1 and model 2. Inversely, this study shows that the null hypothesis 4 can not be rejected on both model 1 and model 2. The Chow F-test shows that the firms not to submit financial report on timelines impacts on the quality of earnings information/ERC.

Page 43 of 68 | Total Record : 673

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