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Jurnal Bisnis dan Akuntansi

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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.

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Articles 673 Documents

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FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN NON-KEUANGAN DI BURSA EFEK INDONESIA STEVEN STEVEN; HARYO SUPARMUN
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

The purpose of this study is to investigate the effect of managerial ownership, institutional ownership, foreign ownership, concentrated ownership, dividend policy, firm size, liquidity, financial performance and capital structure toward firm value. This used 30 listed non-financial companies in Indonesia Stock Exchange for year2014-2016. Sampling method used is purposive sampling and data analysis model used is multiple regression analysis. The results of this study indicate that institutional ownership, financial performance and capital structure have a positive and significant influence on firm value. Managerial ownership, foreign ownership, concentrated ownership, dividen policy, firm size and liquidity do not have significant effect on firm value.

FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON–KEUANGAN YANG TERDAFTAR DI BEI STEPHANIE STEPHANIE; DEWI AGUSTINA
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

The purpose of this study was to examine and obtain empirical evidence whether the intangible assets, debt policy, dividend policy, liquidity ratio, profitability ratio, activity ratio, managerial ownership, and firm size on firm value. This research uses data from 59 non-financial companies listed on the Indonesia stock exchange (IDX) from the period 2014 to 2016. Data for this study were selected using purposive sampling method. The data in the model were analyzed using hypothesis method with multiple regression. The results of this research show that debt policy, dividend policy and profitability ratio have a significant effect on firm value, while intangible assets, liquidity ratio, activity ratio, managerial ownership and firm size doesn’t have significant effect on firm value.

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PERUSAHAAN NON KEUANGAN DI INDONESIA JONINHO ARIMA RAMADHAN; DEASY ARIYANTI RAHAYUNINGSIH
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

The purpose of this study is to examine the factors that influence firm value in Indonesia. Those factors are leverage policy, liquidity, profitability, firm size, investment policy, dividend policy, managerial ownership, and company growth. The population are non-financial companies listed in Indonesia from the period of 2014 to 2016. This study used 56 samples and samples selection procedure used purposive sampling. This research uses multiple regression analysis method. The result of this study shows that leverage policy, liquidity, profitability, investment policy, managerial ownership has influence toward firm value. Another independent variables such as firm size, dividend policy, company growth has no influence toward firm value.

PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK HOTEL DAN RESTORAN SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH FELGI FITRIA MARCELLIN; NOVIA WIJAYA
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

The purpose of this research is to know the mechanism and the appropriatness of calculation, payment, and reporting of Tax Hotel and Restaurant to the regulation of Bekasi City Number 14 and 8 in 2011, the effectiveness of Hotel Tax revenue and Restaurant Tax revenue in Bekasi City in 2014-2016, and contribution of Tax Hotel and Restaurant to local revenue of Bekasi City in 2014-2016. This research is to check the appropriation between the real implementation of Hotel Tax and Restaurant Tax and the implementation of Hotel Tax and Restaurant Tax has regulated, in accordance to the tax regulation of Bekasi City Number 14 and 8 in 2011. The method used in this research is descriptive analysis. Data ini this research was obtained from Badan PendapatanDaerah in Bekasi City. The data consist of SPTPD, SSPD, Planning and Realization of Hotel Tax and Restaurant Tax, Planning and Realization of local revenue. The result of this search show the mechanism of calculation, payment, and reporting of Tax Hotel and Restaurant of Bekasi City in 2014-2016 are appropriated to the Regulation of Bekasi City Number 14 and 8 in 2011 and other regulations. The effectiveness grade of Hotel tax and Restaurant tax revenue in Bekasi City 2014-2016 are very effective. Meanwhile, the contribution grade of Hotel tax and Restauran tax to local revenue in 2014-2016 is has less criteria for restaurant tax and very less criteria for hotel tax.

FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN SELVI SEMBIRING; ITA TRISNAWATI
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

The purpose of this research is to obtain the empirical evidence about factors which influence firm value. The independent variabels in this research are manajerial ownership, institutional ownership, capital structure, profitability, company growth, firm size, dividen policy and the dependent variable is firm value. Population in this research are manufacturing companies listed in Indonesian Stock Exchange from 2013 – 2016. And period of this research is 2014 – 2016. The selection of samples used purposive sampling method and there are 42 companies and 123 observations meet those criteria for samples. This research uses multiple regression method for data analysis. The result of this research shows that capital structure, profitability, company growth and firm size have influence to firm value. Where as, manajerial ownership, institutional ownership and dividen policy have not influence to firm value.

FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ROSVITA ANGGRAENI; MEIRISKA FEBRIANTI
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

The purpose of this research is to examine the influence of leverage, size, measure of Public Accounting Firm, profitavility, audit committee and institutional ownership to tax avoidance. The population of this research is all manufacture companies listed in Indonesia Stock Exchange from 2014-2016. Samples areobtained through purposive sampling method, in which only sixty-seven listed manufacture companies in Indonesia Stock Exchange meet the sampling criterias resulting 201 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 leverage, size and profitability have influence to tax avoidance. However measure of Public Accounting Firm, audit committee and institutional ownership have no influence to tax avoidance.

PENGARUH SERVICE QUALITY, PERCEIVED VALUE CORPORATE IMAGE, CUSTOMER SATISFACTION, PADA BEHAVIORAL INTENTION JOSEPHINE ADELIA; KLEMENS WEDANAJI PRASASTYO
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

The Purpose on this study was to determine the effect of service quality, perceived value, corporate image, and customer satisfaction to behavioral intention. Statistical method using SEM (Structural Equation Modeling) with software WarpPLS and IBM SPSS as the tools. The research showed that interaction quality hadeffect to service quality, physical environment quality and outcome quality had no effect to service quality. Then service quality had effect to perceived value, corporate image and customer satisfaction. Perceived value and corporate image had effect to customer satisfaction. Then customer satsfaction and corporate image had effect to behavioral intention. The ultimate goal of this study so that company can find out the factors that must be improved.

FACTORS IN CAPITAL STRUCTURE AND ITS INFLUENCE ON TOTAL DEBT RATIO OF AUTOMOTIVE INDUTRY FILIA NINDIANI; ERIKA JIMENA ARILYN
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

The purpose of this study is to get the empirical results about determinant factors in capital structure and its influence on total debt ratio. Liquidity, growth opportunities, firm size, profitability, and firm age is used as the independent variables. Data of 8 automotive companies listed on IDX were collected for the period of 19982016 (19 years). The data is collected from secondary data by analyzing the financial statement of sample companies. Panel data analysis has been used to find out the regression based on data collection. Findings of this research showed that liquidity, profitability, and firm age have an influence partially on total debt ratio. While growth opportunities and firm size have no influence partially on total debt ratio.

PENGARUH MOTIVASI KERJA, KEPUASAN KERJA DAN KEMAMPUAN KERJA TERHADAP KINERJA KARYAWAN MIA SUMIATI; RR NIKEN PURBASARI
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

The purpose of this study is to determine the effect of work motivation variable, job satisfaction, and work ability to employee performance. The object of this research is a company operating in the field of logistics or freight forwarder. The method used in this research is descriptive method and causality with multipleregression method to test the hypothesis. This research use Nonprobability Sampling technique with Saturation Sampling method. Respondents used in this study were 60 employees. Technique of collecting data by using questionnaire. The results showed that the motivation of work does not affect the performance of employees, but job satisfaction and work ability affect the employee performance.

TATA KELOLA PERUSAHAAN DAN RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR YOHANNA ROSA ANGELINE; RUDI SETIADI TJAHJONO
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (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 | DOI: 10.34208/jba.v22i2.473

The aim of this study is to obtain empirical evidence about the effect of corporate governance (audit committee, size of the commissioner’s board, proportion of independent commissioner’s board), firm size, and financial ratio (leverage, liquidity, activity, profitability) to firm value. Sample used in this study are all manufacturing companies listed in Indonesia Stock Exchange consistently during the period from 2015 until 2017. Sample selection method used was purposive sampling, there were 69 companies met the criteria, resulting 207 data are taken as sample. Research data were analyzed by doing hypothesis test using multiple regression method to determine the model of research. The results of this study show that proportion of independent commissioner’s board, leverage, and profitability affect firm value. Audit committee, size of the commissioner’s board, firm size, liquidity, and activity have no effect to value of the firm.

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Yulius Kurnia Susanto

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Kota adm. jakarta barat,

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