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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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WOMEN, WAGES AND DISCRIMINATION: SOME EVIDENCE INDONESIA SRI SUSILOWATI
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 (1481.748 KB) | DOI: 10.34208/jba.v7i3.599

Abstract

The study has illustrated that gender earnings differential exists in Indonesian labor market. Among the sector of employment, the highest male female earnings differential was reported in agriculture sector and the lowest in formal job status. The differentials suggest that males receive an earnings premium in the form of constant mark up, which dominates all other factors contributing to wage discrimination. By using Oaxaca (1973) decomposition method we found that male – female earnings differentials that exist in Indonesian labor market is attributable to labor market discrimination rather than differences in endownment characteristics among workers. The study has demonstrated that education is one of the main determinants for the differentials between genders.
PENGARUH USER-RELATED FACTORS TERHADAP KUALITAS HASIL PENGEMBANGAN SISTEM INFORMASI EKO ARIEF SUDARYONO; AHMADI TRI HUTOMO; DODDY SETIAWAN
Jurnal Bisnis dan Akuntansi Vol 9 No 1 (2007): 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 (1240.365 KB) | DOI: 10.34208/jba.v9i1.600

Abstract

This research aims to test the effect of user related factors on the quality of information system development result, we analyze four factors of user-related: user participation as independent variable and user-developer communication, user influence, user conflict as moderating variables. The samples of this research consist of managers from Sleman, Surakarta, Karanganyar, and Sukoharjo. We use Moderated Regression Analysis (MRA) to test the hypothesis. The results of this research show that user-developer communication as moderating variables on the relationship between user participation and the quality of information system development result. While user influence and user conflict does not moderate these relationship.
PRELIMINARY STUDY OF SERVICE QUALITY AND PURCHASE INTENTIONS IN AN AIRPORT: A QUALITATIVE APPROACH RUSHAMI ZIEN YUSOFF; ADI NUGROHO
Jurnal Bisnis dan Akuntansi Vol 9 No 1 (2007): 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 (1284.828 KB) | DOI: 10.34208/jba.v9i1.601

Abstract

This study was about the service quality perception and its relation to purchase intention in the airport industry. The main purpose of this study was to develop an understanding of the service quality perception in Airports by investigating the relationships of service quality in terms of creating purchase intentions. The study, however, included the perceptions of both international passengers and domestic concerning the current service levels. This study analyzes whether passengers may stay longer in the airport, recommend the airport to other people or pay higher tax if they are satisfied with the service offers by airport. This means that an assessment the ability of service quality to explain the variation in repeat purchase intention including interaction among variables. The results of this study show that despite service quality explain purchase intention relatively low, some findings relating that issues have been revealed.
RASIO KEUANGAN YANG PALING BAIK UNTUK MEMPREDIKSI RETURN SAHAM : SUATU STUDI EMPIRIS PADA PERUSAHAAN MENUFAKTUR YANG TERDAFTAR DIBURSA EFEK JAKARTA MEYTHI
Jurnal Bisnis dan Akuntansi Vol 9 No 1 (2007): 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 (1445.017 KB) | DOI: 10.34208/jba.v9i1.602

Abstract

This study aims to determine the best financial ratios in predicting stock return. there are 13 financial ratio (current ratio (cr), quick ratio (qr), current assets total assets (cata), debt ratio (dr), equity to total assets (eta), inventory turnover (arto), return on investement (roi), return on equity (roe), price earnings ratio (per), price book value (pbk) dan stock return (sr) categorized into five factors (liquidity/solvability factor, activity factor, profitability factor, capital market factor, and stock return) factor in predicting stock return. Data in this study are from manufacturing firms listed on the jakarta stock exchange during 200-2004. factor analysis is used to determine the best financial ratios in predicting stock return. The empirical result show that current ratio (cr) is the best financial ratio in prediciting stock return.
PENGUKURAN ATAS TINGKAT PENGUNGKAPAN SUKARELA DENGAN MENGGUNAKAN GRAPHICAL INFORMATION DISCLOSURE INDEX (GIDI) MURTANTO; HELEN INDRAYANTI
Jurnal Bisnis dan Akuntansi Vol 9 No 1 (2007): 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 (1321.806 KB) | DOI: 10.34208/jba.v9i1.603

Abstract

This study examines empirically the extent of voluntary disclosure of 70 companies in Indonesia (divided into two categories, which are the participants of Annual Report Award – ARA and Non ARA) by using Graphical Information Disclosure Index (GIDI). The results show that generally, the level of voluntary disclosure still at poor level. But, specifically there were any differentiation in ARA category (level of voluntary disclosure reach average level) and non ARA category (level of voluntary disclosure still at poor level). Graphical information in Indonesian companies has a tendency to use bar chart with 5 years time series. The numbers of topics graphed varies widely while the most commonly graphed was net income (loss). The most commonly graphed of key financial variables was operating income (loss)
ANALISIS PENGARUH PRAKTEK TATA KELOLA PERUSAHAAN (CORPORATE GOVERNANCE) TERHADAP KESULITAN KEUANGAN PERUSAHAAN (FINANCIAL DISTRESS): SUATU KAJIAN EMPIRIS EMRINALDI NUR DP
Jurnal Bisnis dan Akuntansi Vol 9 No 1 (2007): 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 (1443.679 KB) | DOI: 10.34208/jba.v9i1.604

Abstract

In general, this research had three objectives. The first objective was to examine the relationship between corporate governance on financial distress. The second objective was to examine the most influence variables of corporate governance on financial distress. Third objective was to confirm the past research. The study carried out 43 companies in Jakarta Stock Exchange, based frequencies during 2000-2002 periods. The analysis was started with descriptive statistic and paired sample t-test, to describe difference financial distress company and non financial distress company. Then, logit regression, or logistic regression or binary regression or pooled cross sectional logit regression used in examine the relationship and causality between corporate governance variables on financial distress. Two log likelihood, Cox and Snell R Square, and Hosmer and Lemeshow test, used to examine goodness on fit model. The result of first test described that variables of financial distress company and non financial distress company have deference on it’s average. But results of paired sample t-test didn’t have significant deference. Two log likelihood test, Cox and Snell R Square test, and Hosmes Lemeshow test denoted that the model which used in this research have goodness of fit. Pooled Cross Sectional Logit Regression presented that MGRO, INSTO, and BOARD have negative relationship on financial distress: While KI and AUDIT have positive relationship on financial distress. The result of logit regression indicates that AUDIT as the only one variable not supported by theory, while the others got support by theory. The most powerful effect on financial distress was belong KI, followed INSTO, MGRO, and BOARD.
PENGARUH KOMPENSASI, LEVERAGE, UKURAN PERUSAHAAN , DAN DIVIDEN TERHADAP TURNOVER: STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DI INDONESIA EVY RAHMAN UTAMI; ETIK KRESNAWATI; EKA DWIYANTI PUTJE
Jurnal Bisnis dan Akuntansi Vol 21 No 2 (2019): 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 (148.367 KB) | DOI: 10.34208/jba.v21i2.614

Abstract

This study aimed to show empirical evidence of the correlation between compensation, leverage, dividend and firm size with the CEO turnover of banking companies in Indonesia. This study used banking companies in 2009 – 2016. The total research samples were 41 companies. The data analysis used multiple regression. The result of the study indicated that compensation, leverage and firm size had no correlation with the CEO turnover of the banking companies. However, the dividend had positive and significance influence towards the CEO turnover of the directors. Compensation given to the board of directors were unable to align the interests of management and shareholders. Besides, the directors did not take leverage and total assets in the CEO turnover consideration. Nevertheless, they consider dividend distribution conducted by the company.
TATA KELOLA PERUSAHAAN, ALIRAN KAS BEBAS DAN MANAJEMEN LABA FLORENCIA FLORENCIA; MEINIE SUSANTY
Jurnal Bisnis dan Akuntansi Vol 21 No 2 (2019): 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 (201.038 KB) | DOI: 10.34208/jba.v21i2.615

Abstract

The purpose of this study is to examine the factors that influence earnings management on non financial companies that listed in Indonesia Stock Exchange. These factors are firm size, audit quality, audit committee, institutional ownership, return on assets, leverage, and free cash flow. Population of this research are non financial companies listed in Indonesia Stock Exchange from 2015-2017. The samples of this study are selected by using purposive sampling method and 558 data are taken. This research used a modified Jones model to calculate discretionary accruals values. This research used multiple regression analysis to determine the relationship between the factors and earnings management. The result of this study shows that return on assets, leverage, and free cash flow have effect on earnings management. On the other hand, firm size, audit quality, audit committee, institutional ownership do not have significant effect on earnings management.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN PERTAMBANGAN RONA TUMIUR MAULI CAROLIN SIMORANGKIR
Jurnal Bisnis dan Akuntansi Vol 21 No 2 (2019): 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 (105.373 KB) | DOI: 10.34208/jba.v21i2.616

Abstract

This research aims to know the influence of return on asset, return on equity, and net profit margin on stock return. The population used Minning Company on the BEI with the observation periods during 2013 until 2017 as many as 13 companies. The source of the secondary data has been obtained from Indonesia Stock Exchange. The data analysis technique has been carried out by using multiple linear regressions analysis. Based on the result of the analysis indicate that return on asset, return on equity, and net profit margin significant effect on stock return of banking company. Based on the test results are partially, return on asset has a negative and significant effect on stock returns, return on equity and net profit margin have influence to the stock return of Minning Company.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN: KEBIJAKAN DIVIDEN SEBAGAI PEMEDIASI AULIA NUR HASANAH; WIDYAWATI LEKOK
Jurnal Bisnis dan Akuntansi Vol 21 No 2 (2019): 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 (141.994 KB) | DOI: 10.34208/jba.v21i2.617

Abstract

The purpose of this study is to get emperical evidence about the influence of managerial ownership, financial leverage, profitability, firm size, investment opportunity, dividend policy, cash holdings, and number of independence board to the firm value; The influence of managerial ownership, financial leverage, profitability, firm size, and investment opportuinity to the firm value which is mediated by dividend policy. The population are non financial companies listed in Indonesia Stock Exchange (IDX) from the period of 2014 to 2016. This study used 55 samples and samples selection procedure used purposive sampling. Data were analyzed using multiple regression method and path analysis. The result of this study shows that financial leverage, profitability, and dividend policy have influence toward firm value. While managerial ownership, firm size, investment opportunity, cash holdings and independence board have no influence toward firm value. Dividend policy mediate the correlation of managerial ownership and firm size to the firm value. While dividend policy does not mediate financial leverage, profitability, and investment opportunity to the firm value.

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