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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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

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FAKTOR PENENTU STRUKTUR MODAL PADA PERUSAHAAN KELUARGA DAN NONKELUARGA DI INDONESIA CLAUDIA PRANANDA; ULYSVASHTIEN UTAMA; RINANINGSIH; VANIA PRADIPTA GUNAWAN
Jurnal Bisnis dan Akuntansi Vol 21 No 2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research aims to examine and analyze the determinants of capital structure in family business and nonfamily business. This research uses sample of 370 companies listed on BEI from 2012 to 2016 using the purposive sampling method. This research uses determinants of capital structure, such as, growth opportunities, debt cost, age, cash flow, size, non-debt tax shield, and investment. Debt to asset ratio is used as the proxy of capital structure. Results show growth opportunities and debt cost have negative relationship with capital structure, however size has positive relationship with capital structure in all firms in Indonesia. Furthermore, family ownership strengthens the negative relationship of debt cost, age, and cash flow on capital structure, however size weakens the positive relationship with capital structure.

PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN FELICIA FELICIA; ARWINA KARMUDIANDRI
Jurnal Bisnis dan Akuntansi Vol 21 No 2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The aim of this research is to acquire managerial ownership, institutional ownership, audit committee, board of commissioner, independent commissioner, firm size, profitability, and financial leverage in affecting firm value in non-financial companies listed in Indonesia Stock Exchange. In this study, the researcher used 94 listed non-financial companies in Indonesia Stock Exchange since 2015 until 2017 that have been selected by purposive sampling method. Multiple linear regressions method is used to analysis data. The result of this research indicates that independent commissioner, profitability, and financial leverage have affect to firm value. While managerial ownership, institutional ownership, audit committee, board of commissioner, and firm size did not significantly impact on firm value.

MANAJEMEN LABA: TATA KELOLA PERUSAHAAN DAN ALIRAN KAS BEBAS ARYA PRADIPTA
Jurnal Bisnis dan Akuntansi Vol 21 No 2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to examine the factors that influence earnings management in Indonesia. Those factors are profitability, leverage, firm size, audit committee, independent commissioner proportion, institutional ownership, managerial ownership and free cash flow. The population are non financial companies listed in Indonesia stock exchange. This study used 283 samples and samples selection procedure used purposive sampling. This research uses multiple regression analysis method. The result of this study shows that profitability and free cash flow have influence to earnings management. While, leverage, firm size, audit committee, independent commissioner proportion, institutional ownership and managerial ownership do not have influence to earnings management.

THE IMPACT OF DEFERRED TAX EXPENSE AND TAX PLANNING TOWARD EARNINGS MANAGEMENT AND PROFITABILITY ROCKY ALFIAN BUNACA; NURDAYADI
Jurnal Bisnis dan Akuntansi Vol 21 No 2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The aim of this research is to analyze the impact of Deferred Tax Expense and Tax Planning toward Earnings Management and Company’s Profitability. The sample of this research are taken from 24 companies from Consumer Goods Sector that listed in Indonesia Stock Exchange from 2013 – 2017. The variables of this research are Deferred Tax Expense and Tax Planning as Independent Variables, Earnings Management as Intervening Variable, and Company’s Profitability as Dependent Variable. This research use Path Regression Analysis to analyze the role of Intervening Variables in influence other variables. The result of this research, it is found that Deferred Tax Expense has a significant influence toward Earnings Management, but has no influence toward Company’s Profitability. Tax Planning has no significant influence to Earnings Management, but has a significant influence toward Company’s Profitability. It also found that Earnings Management as intervening variable strengthen the influence from Deferred Tax Expense toward Company’s Profitability, but weaken the influence from Tax Planning toward company’s profitability.

FACTORS AFFECT COMPANY VALUE IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE LINDA SANTIOSO; NURAINUN BANGUN; YUNIARWATI YUNIARWATI
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): 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 profitability, enterprise risk management and corporate social responsibility on firm value. The sample of this research limited to manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2015. This research uses 150 data with 50 companies selected per year. Analysis tool used multiple linear regression of SPSS 21.00. The dependent variable on this research is firm value, and the independent variable returns on equity, enterprise risk management, and corporate social responsibility. The result showed that return on equity and enterprise risk management affect the firm value, while corporate social responsibility has no effect on firm value.

THE RELATIONSHIP OF ENTREPRENEURIAL SOUL AND INTRODUCTION OF INFORMATION TECHNOLOGY TO UNDERSTANDING OF ACCOUNTING INFORMATION QUALITY MF DJENI INDRAJATI WIDJAJA; ELIZABETH SUGIARTO DERMAWAN
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research was conducted to illustrate the readiness of S1 Accounting students in entrepreneurship and their readiness to compete through familiar information technology that can relate to their understanding of the quality of accounting information that is ultimately needed for decision making and accountability. The results of this study indicate the link between the Entrepreneurial Soul and the introduction of positive and significant information technology to the quality of accounting information. By looking at the correlation coefficient, Entrepreneurial Soul has a higher correlation coefficient on understanding Accounting Information Quality than Introduction to Information Technology on understanding Accounting Information Quality. Therefore, in order to increase understanding of the Quality of Accounting Information, it is necessary to improve the Entrepreneurial Soul and Introduction of Information Technology.

EKSPLORASI AUDIT SUMBER DAYA MANUSIA PADA ORGANISASI DI INDONESIA DITO ADITIA DARMA NASUTION
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Sumber daya manusia dianggap sebagai aset yang paling berharga bagi setiap organisasi. Namun tidak ada ketentuan legislatif maupun standar pelaporan keuangan yang menyediakan metode kuantifikasi investasi dan hasil apa pun dari sumber daya manusia. Dengan demikian, penelitian ini memberikan pemahaman persepsi audit sumber daya manusia pada organisasi di Indonesia. Penelitian ini berhasil menyoroti kesadaran yang buruk dan ketersediaan audit sumber daya manusia di Indonesia. Hipotesis dan tabulasi lebih lanjut dari data memberikan pemahaman mendalam tentang variasi berdasarkan jenis kelamin, sektor dan sifat organisasi serta ruang lingkup untuk penelitian di masa depan dan keterbatasan juga dijlaskan pada penelitian ini.

PENERAPAN STANDAR PROFESIONAL AUDIT INTERNAL DAN KUALITAS AUDIT: SEBUAH TINJAUAN LITERATUR MELINDA CAHYANING RATRI; YUSTRIDA BERNAWATI
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Penerapan standar atribut dan standar kinerja audit internal adalah salah satu fitur paling penting yang dapat menunjukkan kualitas audit internal. Artikel ini bertujuan untuk memberikan tinjauan literatur terkait dengan pentingnya kepatuhan dalam penerapan Standar Profesional Internasional untuk Praktik Audit Internal yang dikeluarkan oleh Institute of Internal Auditor (IIA). Artikel ini menjelaskan perkembangan praktik audit internal, yang berfokus pada kepatuhan dan komitmen terhadap standar profesional audit internal. Perusahaan dapat memperoleh manfaat dari kepatuhan auditor internal, selain dapat membantu perusahaan mencapai tujuannya juga mencerminkan reputasi perusahaan yang baik dan dapat meningkatkan kualitas audit internal. Penjelasan dalam artikel ini diharapkan dapat memperkaya literatur yang terkait dengan standar audit internal dan dapat membantu manajemen dalam memilih auditor internal.

PENGARUH KECERDASAN INTELEKTUAL, EMOSIONAL, DAN SPIRITUAL TERHADAP PEMAHAMAN AKUNTANSI MUHAMMAD DAUD MAHMUD
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study aims to examining the effects of intellectual, emotional, and spiritual intelligence on students' understanding of accounting both partially and simultaneously. The objects of this study are 58 final-year students who have taken 136 of academic credits (SKS) and passed the compulsory courses in Accounting Program at the Faculty of Economics, Universitas Muhammadiyah Maluku Utara. This study used quantitative methodology with multiple linear regression as an analysis tool. The data used consists of primary and secondary data. The primary data on this sudy were tabulation results of respondent’s answers obtained through questionnaires, while secondary data were obtained from student’s scores in the Accounting Program’s archives at the Faculty of Economics, Universitas Muhammadiyah Maluku Utara. The results of this study are as follows. (1) The intellectual intelligence and spiritual intelligence do not have any influence in students' understanding of accounting partially while emotional intelligence does. (2) Those three intelligences do not effect the students' understanding of accounting by simultaneously.

PERILAKU KONSUMEN TERHADAP KESADARAN MENGGUNAKAN PRODUK KOSMETIK HALAL INGGRITIA SAFITRI MASRUL; SEVIE SEVIE
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Halal cosmetics is one of the halal products that are in demand by Muslim and non-Muslim communities in Indonesia. Public interest in halal cosmetics is influenced by several factors. The purpose of this study is to examine the factors of religious beliefs, self-identity, media exposure, perceived behavioral control, subjective norms, and attitudes towards behavior through the intention to consume halal cosmetics. The hypothesis of this study states that the factors of religious beliefs, self-identity, media exposure, behavioral control, subjective norms, and attitudes have an influence on behavior through the intention to consume halal cosmetics. This study used survey data from the distribution of questionnaires totaling 243 respondents, using SEM analysis and AMOS software. The results showed that a significant influence on consumer behavior to use halal cosmetics was the intention. Suggestion from this research is if the research uses the maximum likelihood approach, it will not be recommended to use more than 200 respondents, because it causes goodness of fit to be bad, but this research can also be presented with more respondents using other methods and analysis.

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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