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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN NON KEUANGAN VENY MEILINDA; NICKEN DESTRIANA
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 (505.431 KB) | DOI: 10.34208/jba.v21i1a-1.707

Abstract

The purpose of this research was to determine the effect of the variable return on asset, the ratio of market value to book value of equity, the proportion of profit margin before interest, taxes, and depreciation, rate of return on sales, debt to equity ratio, current ratio, total asset turnover ratio, and working capital turnover ratio to the stock return. The number of samples consist of 78 listed non-financial company in Indonesia Stock Exchange during the period 2013-2016 using purposive sampling method. The examination of the data uses multiple regression analysis. The result of this research showed that the variables return on asset, debt to equity ratio, and working capital turnover ratio affected stock returns, while the other variables such as the ratio of market value to book value of equity, the proportion of profit margin before interest, taxes, and depreciation, rate of return on sales, current ratio, and total asset turnover ratio have no effect to stock returns.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN JUNITANIA JUNITANIA; SUGIARTO PRAJITNO
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 (438.755 KB) | DOI: 10.34208/jba.v21i1a-1.708

Abstract

The purpose of this study is to test what factors like managerial ownership, institutional ownership, capital structure, profitability, company growth, firm size, audit committee, size of the commissioner’s board, and proportion of independent commissioner’s board affect firm value in non financial firms listed on Indonesia Stock Exchange. Population of this study is non financial firms listed on Indonesia Stock Exchange since 2013 until 2016. This study uses 328 sample data selected by using purposive sampling method. The hypotheses in this research are tested using multiple regression method. the result of this study shows that institutional ownership, profitability, size of the commissioner’s board, and proportion of independent commissioner’s board affect firm value. On the other side, other independent variables, managerial ownership, capital structure, company growth, firm size, and audit committee do not affect firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN DI BEI IGNATIA MARIA SANIAMISHA; TJHAI FUNG JIN
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 (533.816 KB) | DOI: 10.34208/jba.v21i1a-1.709

Abstract

The objective of this research is to obtain empirical evidence of firm size, leverage, corporate strategy, cash holding, profitability, board independence, institutional ownership, and dividend as independent variables to earnings management as dependent variable in Indonesian non-financial companies.This research used companies listed in non-financial sectors in Indonesia Stock Exchange during 2014-2016 as the population. There are 107 companies meet the criteria by using purposive sampling method. The model used in this research is multiple regression analysis.The result show that corporate strategy, cash holding, leverage, and profitability have effect on earnings management, while other independent variables such as firm size, board independence, institutional ownership, and dividend have no effect on earnings management in the company.
FAKTOR – FAKTOR YANG MEMPENGARUHI PERATAAN LABA PADA PERUSAHAAN NON KEUANGAN MONICA NOVIA GUNAWATI; YULIUS KURNIA SUSANTO
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 (400.707 KB) | DOI: 10.34208/jba.v21i1a-1.710

Abstract

The purpose of this study is to examine the factors that influence income smooting in non-financial companies. These factors are size, leverage, profitability, ownership structure, institutional structure, firm value, and dividend payout ratio Population of this research are non financial companies listed in Indonesian Stock Exchange from 2014-2016. The samples are collected using purposive sampling method and there are 51 companies meet those criteria for samples. This research use logistic regression method for data analysis. The result of this research indicate that profitability has influence to income smoothing. While size, leverage,ownership structure, institutional structure, firm value and dividend payout ratio do not influence to income smoothing.
DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN NON-KEUANGAN YANG TERCATAT DI BURSA EFEK INDONESIA ZAHRA AFIFAH; MEINIE SUSANTY
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 (525.372 KB) | DOI: 10.34208/jba.v21i1a-1.711

Abstract

The purpose of this study is to determine and examine financial aspects (measured by financial ratio such as financial leverage, profitability, investment opportunity, dividend policy, liquidity, capital structure, and earnings per share), characteristic aspect (measured by firm size), and corporate governance (measured by managerial ownership, independent board of commissioners, and audit committee) in affecting firm value in nonfinancial companies listed in Indonesia Stock Exchange. This research used 59 listed non-financial companies in Indonesia Stock Exchange, selected using purposive sampling method in period 2013 to 2016. The analysis was performed using multiple linear regressions analysis method to determine the model of research. The research results show that profitability, dividend policy, earnings per share, and independent board of commissioners had influence towards firm value.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA BRYAN SEBASTIAN; IRWANTO HANDOJO
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 (511.447 KB)

Abstract

The aim of this study is analysing the impact of firm size, leverage, corporate growth, cash, commissioner size, commissioner proportion, audit committee size, managerial ownership, profitability, and audit size on earnings management in non-financial companies listed in Indonesian Stock Exchange. The earningsmanagement measurement is by using the ‘Modified Jones’ model, which is the ‘discretionary accruals’ as the proxy of earnings management. The population of this study is the non-financial companies listed in Indonesian Stock Exchange during 2013 - 2016. There are 100 companies used as sample which is obtained through purposive sampling. Multiple regression is used for data analysis. The result of this research shows that leverage, cash, commissioner size, and profitability have significant influence on earnings management, while firm size, corporate growth, commissioner proportion, audit committee size, managerial ownership, and audit size have insignificant influence on earnings management.
PENGARUH GOOD CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ELVI FAUZIA; INDRA ARIFIN DJASHAN
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 (553.797 KB) | DOI: 10.34208/jba.v21i1a-1.713

Abstract

Good corporate governance mechanism is a step to increase company value. This study was conducted with the aim of obtaining empirical evidence whether managerial ownership, independent commissioners, audit committees, firm size, profitability (ROE), institutional ownership and board size are relatedto firm value. Objects in this study are non-financial companies listed on the Indonesia Stock Exchange during the year 2014-2016. The sample are collected using purposive sampling method and there are 89 companies meet those criteria for sample This research uses multiple regression method for data analysis, where the company's value is measured by Tobin's Q. The results show that profitability (ROE) have an influence on firm value, while managerial ownership, independent commissioner, audit committee, firm size, institutional ownership and board size have no effect
PENGARUH KUALITAS LAYANAN, CITRA PERUSAHAAN DAN KEPERCAYAAN PADA LOYALITAS KONSUMEN MARIS AGUNG TRIANDEWO; YUSTINE YUSTINE
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 (575.215 KB) | DOI: 10.34208/jba.v22i1.743

Abstract

This study aims to test the factors that influence loyalty. This research was conducted by collecting 150 data as samples that would represent the population. Data collection is aimed at BCA customers in Jakarta who have used BCA services for at least 1 year. Based on the results of research that has been done there is a positive influence of trust on loyalty, there is a positive influence on service quality on trust, there is a positive influence on service quality on company image, however, there is no positive influence on service quality and company image on loyalty.
CAN AUDIT COMMITTEE REDUCE REAL EARNINGS MANAGEMENT? YULIUS KURNIA SUSANTO; ARYA PRADIPTA
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 (490.93 KB) | DOI: 10.34208/jba.v22i1.747

Abstract

The objective of research was to give empirial evidence the influence of audit committee and directors on real earnings management (REM). The samples of this research consist of 336 data from 84 public manufacturing companies from 2013 until 2016 and selected by purposive sampling method. The result showed that the audit committee expertise and independence directors have significantly and postive influence on REM. The board of directors have significantly and negative influence on REM. The influence of audit committee tenure, size, meeting on REM is not significantly. The results of this reasearch shows that outsider of the firm like audit committee and independence directors can’t detect REM. The chance for management doing REM. While, board of directors as insider of the firm can detect and reduce REM.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI JUAN NATHANAEL TEBIONO; IDA BAGUS NYOMAN SUKADANA
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-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 (528.97 KB) | DOI: 10.34208/jba.v21i1a-2.749

Abstract

The purpose of this research is to examine the influence of firm size, return on asset, leverage, capital intensity ratio, sales growth, composition of the independent commissioner, and firm age to tax avoidance. The population of this research is all manufacture companies listed in Indonesia Stock Exchange from 2014-2016. The data source in this research was obtained from Indonesia Stock Exchange website. Samples are obtained through purposive sampling method, in which only 54 listed manufacture companies in Indonesia Stock Exchange meet the sampling criterias resulting 162 data available are taken as the samples. The research used multiple regression method to test the effect of each variable in influencing tax avoidance. The empirical result indicates that return on asset, and sales growth have influence to tax avoidance. However firm size, leverage, capital intensity ratio, composition of the independent commissioner, and firm age have no influence to tax avoidance.

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