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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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RISK BASED APPROACH DAN TREN MENDATANG DALAM INTERNAL AUDIT TOOLS & TECHNIQUES DYAH AYU LARASATI; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.415 KB) | DOI: 10.34208/jba.v22i1.618

Abstract

Internal auditors have begun to shift from a traditional approach to risk-based approach. This article will review the previous literature on risk based audit approach, risk based audit plan and the forthcoming trends for internal audit tools and techniques (TTs) based on Common Body of Knowledge (CBOK) survey in 2007 and 2010. Based on surveys conducted by IIA in 2007 and 2010 the risk based audit plan continues to occupy the top position in the TTS used by internal auditors. It is argued that the risk-based audit plan will continue to be used by auditors in the future, because internal auditors conceive that if the internal audit plan is based on key risks that exist within the organization, it will enhance Chief Audit Executive (CAE)'s ability to match the audit plan to organizational needs..
MEASUREMENT OF REGIONAL GOVERNMENT FINANCIAL PERFORMANCE IN INDONESIA REDIYANTO PUTRA; RAHMA RINA WIJAYANTI; ORYZA ARDHIARISCA
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): 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 (678.782 KB) | DOI: 10.34208/jba.v22i1.619

Abstract

This study aims to determine the financial performance of all local governments in Indonesia. This study uses financial data from all the districts/cities and provinces in Indonesia from 2013 to 2015. The data collection techniques used in this study is documentation. This research used descriptive and quantitative analysis methods. The results of the study show that the government's financial performance in Indonesia has been effective but inefficient. This is evident from the ratio of the financial effectiveness ratio of local governments in Indonesia in 2013-2015 in the range of 102-121%, but the ratio of financial efficiency of local governments in Indonesia in 2013 to 2015 was in the range of 99% -104%. Financial performance that is not optimal from this local government is because during 2013-2015 the contribution of taxes and regional retribution on Regional Original Income was low so that in the end it caused the level of income received by the regional government to be not too large
PENGARUH KUALITAS AUDIT DAN AUDITOR SWITCHING TERHADAP MANAJEMEN LABA FELITA ICASIA HADI; SHERLY TIFANI
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): 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 (394.01 KB) | DOI: 10.34208/jba.v22i1.620

Abstract

The purpose of this study is to examine the effect of audit quality and auditor switching on earnings management with fee audit as the intervening variable. Data in this study is secondary data derived from the annual report of listed companies in Indonesia Stock Exchange in 2016-2018. There are 117 sample and the method used for sampling is purposive sampling. The hypothesis ini this study was tested using multiple regression. The result of this study showed that audit quality positively influence fee audit but not significant, auditor switching negatively influence fee audit, audit quality influence earnings management with negative direction, auditor switching positively influence earnings management but not signifitcant, fee audit negatively influence earnings management but not significant, and there is no influence of variable intervening in the relationship between audit quality and auditor switching on earnings management.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY REPORTING TERHADAP MANAJEMEN LABA NICO ALEXANDER; AGUSTIN PALUPI
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): 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 (402.751 KB) | DOI: 10.34208/jba.v22i1.628

Abstract

Tujuan penelitian ini adalah untuk menguji apakah pengungkapan CSR (Corporate Social Disclosure) berpengaruh terhadap manajemen laba yang dilakukan oleh manajemen perusahaan. Manajemen laba diukur dengan menentukan besarnya manajemen laba akrual yang dilakukan oleh perusahaan dengan menghitung nilai discretionary accrual dan untuk pengungkapan CSR menggunakan index GRI (Global Reporting Initiative). Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) selama tahun 2015-2017. Sampel dipilih menggunakan purposive sampling dan diperoleh 38 perusahaan yang memenuhi kriteria. Hipotesis diuji menggunakan regresi berganda. Hasil penelitian menunjukan bahwa pengungkapan terhadap CSR berpengaruh negatif terhadap manajemen laba.
ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT–INDONESIAN EVIDENCE KRISMIAJI KRISMIAJI; RATNA PUJI ASTUTI
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): 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 (392.847 KB) | DOI: 10.34208/jba.v22i1.631

Abstract

This study empirically examines the effects of accounting conservatism on earnings management. Earnings management is proxied by accrual earnings management (AEM) and measured by discretionary accruals. Accounting conservatism is measured by accrual conservatism. This study uses data from 108 companies listed on the Indonesia Stock Exchange from 2016 to 2018. By using the Multiple Regression Model that places earnings management as the dependent variable and accounting conservatism as an independent variable, this study proves that accounting conservatism has a positive effect on earnings management. Moreover, the business cycle (cycle), asset turnover (ROA), and sales growth (SG) are control variables that also control this research model.
SPEED OF ADJUSTMENT PADA STRUKTUR MODAL: ANALISIS BERDASARKAN SIKLUS HIDUP PERUSAHAAN DI INDONESIA CICILIA SUSILAWATI; ROSALINA WIJAYANTI; CYRILLIUS MARTONO
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): 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 (576.835 KB) | DOI: 10.34208/jba.v22i1.652

Abstract

At each stage of the life cycle, companies use different considerations to determine capital structure decisions. This study analyzes differences in company speed of adjustment towards optimal capital structure, based on the company's life cycle in Indonesia. The sample used 74 manufacturing companies from 2013 to 2017. The result is that the maturity company has a greater speed of adjustment than the introduction stage company. While the speed of adjustment at the growth stage there is no difference with the speed of adjustment at the introduction stage. Other findings in this study, the distance between the optimal capital structure and the realized capital structure reduces the difference in speed of adjustment at the maturity and introduction stages. So the conclusion is the company's life cycle becomes a determinant of capital structure decisions
PENGARUH KARAKTERISTIK PERUSAHAAN, STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA CINDY FELICYA; PAULINA SUTRISNO
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): 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 (392.769 KB) | DOI: 10.34208/jba.v22i1.678

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui hubungan antara karakteristik perusahaan yang meliputi pertumbuhan perusahaan, kinerja perusahaan, ukuran perusahaan, umur perusahaan, ukuran dewan komisaris, serta struktur kepemilikan berupa kepemilikan manajerial, kepemilikan institusional dan kualitas audit terhadap manajemen laba pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan sampel sebanyak 139 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia yang dipilih dengan menggunakan metode purposive sampling selama periode 2016 sampai 2018 dengan total observasi sebanyak 417 data. Penelitian ini menggunakan analisis regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa karakteristik perusahaan seperti pertumbuhan perusahaan dan kinerja perusahaan memiliki pengaruh terhadap manajemen laba, sedangkan variabel independen lainnya seperti ukuran perusahaan, umur perusahaan, ukuran dewan komisaris, kepemilikan manajerial, kepemilikan institusional dan kualitas audit tidak memiliki pengaruh terhadap manajemen laba perusahaan.
PENGARUH ROA, LEVERAGE, KOMITE AUDIT, SIZE, SALES GROWTH TERHADAP TAX AVOIDANCE YOHAN YOHAN; ARYA PRADIPTA
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-1 (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 (505.233 KB) | DOI: 10.34208/jba.v21i1a-1.704

Abstract

The purpose of this research to examine the factors that influencing Tax Avoidance. Those factors are Return on Asset (ROA), Leverage, Audit Committee, Size, and Sales Growth to Tax Avoidance. The population of this research is manufactured companies which consistently listed in Indonesia Stock Exchange from 2013 to 2015. Samples are obtained through purposive sampling method, in which only 69 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 207 data available are taken as the samples. This research used multiple regression method to test the effect of each variable in influencing tax avoidance. The result of this research indicates that Return on Asset has influence toward Tax Avoidance, while Leverage, Audit Committee, Size and Sales Growth have no influence toward Tax Avoidance.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, SALES GROWTH, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK KEVIN HONGGO; AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-1 (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 (454.94 KB) | DOI: 10.34208/jba.v21i1a-1.705

Abstract

The purpose of this research is to examine the influence of firm size, firm age, council independent commissioner, audit committee, sales growth, and leverage on tax avoidance at manufacturing companies listed in Indonesia Stock Exchange (IDX). The population of this research is all manufactured companies listed inIndonesia Stock Exchange from 2014 to 2016. Samples are obtained through purposive sampling method, in which only 60 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 180 data available are taken as the samples. The research resources are taken from Indonesia Stock Exchange website. This research used multiple regression method to test the effect of each variable in influencing tax avoidance. From this research the test results indicates that firm size, and sales growth have influence to tax avoidance. However firm age, council independent commissioner, audit committee, and leverage have no influence to tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM HANNA CHRITIANTO YAP; FRISKA FIRNANTI
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-1 (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 (818.253 KB) | DOI: 10.34208/jba.v21i1a-1.706

Abstract

The purposive of this study is to obtain emperical evidence about the factors that influence stock market returns. The examine factors are: solvency ratio is measured by Debt to Equity Ratio; profitability ratios are measured by Return on Assets, Return on Equity, Earnings per Share, Price Earnings Ratio, and Net Profit Margin; liquidity ratio is measured by Quick Ratio; the measurement of the company's financial performance is measured by Firm Size and Residual Income. Samples in this research are manufacturing companies listed in Indonesia Stock Exchange during 2013-2016. The sample used as many as 44 companies with a total of 176 data. The results show that Return on Asset, Return on Equity, Quick Ratio, Earnings per Share, Net Profit Margin, Residual Income, Firm Size, Price Earnings Ratio, and Debt to Equity Ratio don’t have any influence toward Stock Returns.

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