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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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PERAN MEDIASI REPUTASI PADA HUBUNGAN PENGUNGKAPAN CSR TERHADAP PROFITABILITAS BANK DI ASEAN DARI PERSPEKTIF GREEN BANKING REZA ADITA ALDAMA; ELIADA HERWIYANTI; KIKY SRIREJEKI
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): 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.v23i1.775

Abstract

Indonesia terjadi fenomena dimana kewajiban pelaporan CSR berdampak pada tingkat pelaporan CSR (kuantitas) yang tinggi, tetapi tidak diikuti dengan pengungkapan CSR yang luas (kualitas). Hal ini tentu tidak selaras dengan adanya kebijakan yang mewajibkan adanya pengungkapan CSR bagi perusahaan publik di Indonesia, Thailand, dan Singapura sejak tahun 2012, 2014, dan 2017. Penelitian ini bertujuan untuk mengetahui perbedaan luas pengungkapan CSR (CSRD) di Indonesia, Singapura, dan Thailand dan juga dampak CSRD dengan reputasi sebagai mediasi terhadap profitabilitas bank di ketiga negara tersebut. Populasi dalam penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia, Bursa Efek Singapura, dan Bursa Efek Thailand pada tahun 2017. Jumlah sampel dalam penelitian ini adalah 50 bank. Berdasarkan hasil analisis data, disimpulkan bahwa: (1) Terdapat perbedaan CSRD di ketiga negara, (2) CSRD tidak berpengaruh terhadap reputasi (Tobin’s Q), (3) Reputasi berpengaruh positif terhadap profitabilitas (ROA), dan (4) Reputasi tidak memediasi pengaruh CSRD terhadap profitabilitas karena CSRD tidak berpengaruh terhadap reputasi.
Faktor Pendukung Penyajian Kembali Laporan Keuangan Elfina Sambuaga; Chelsea Chen; Kristina Fransiska; Jeanette Yovanka
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): 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.v23i2.806

Abstract

The purpose of this study is to empirically scrutinize the effects of audit quality, audit report lag, and audit committee characteristic towards the length of financial restatements. The population analyzed in this study involves companies listed in Indonesia Stock Exchange during 2016 to 2018. Purposive sampling technique is employed in this research, which results to the total of 153 observations. Multiple regression analysis identifies that audit quality, audit report lag, and audit committee characteristic as statistically significant in explaining the length of financial restatements. Audit committee characteristic and audit report lag compress the length of financial restatements, while audit quality extends the length of financial restatements.
FINANCIAL DISTRESS: RASIO KEUANGAN DAN STRUKTUR KEPEMILIKAN PADA PERUSAHAAN NON-KEUANGAN VALENTINA VALENTINA; TJHAI FUNG JIN
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.v22i2.818

Abstract

The purpose of this research is to analyze if the factors in this research can influence the occurrence of financial distress. This research analyze about liquidity, leverage, profitability, firm performance, dividend policy, firm size, managerial ownership, and institutional ownership which to test how far they affected the occurrence of financial distress. Data for this research was taken from annual report of non financial companies listed in Indonesia Stock Exchange in period 2016 to 2018. This research has 49 companies that fulfilled the criteria as the final sample. Hypothesis in this research were tested by multiple linear regression analysis method. The results showed that profitabilty, firm performance, firm size, and managerial ownership that has an effect on financial distress. Besides, liquidity, leverage, dividend policy, and institutional ownership has no effect on financial distress.
ENTERTAINMENT, INFOMATIVENESS, CREDIBILITY, ATTITUDES TERHADAP PURCHASE INTENTION PADA SUBSCRIBER CHANNEL YOUTUBE CHRISMANTARA RUBY SETIAWAN; VITA BRILIANA
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): 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.v23i1.820

Abstract

The purpose of this study was to determine the effect of entertainment, informativeness, credibility, and attitudes towards purchasing intentions of Deddy Corbuzier's YouTube channel viewers for products advertised in YouTube podcasts. The sampling technique used purposive sampling using a sample of 212 respondents whose data were processed using SmartPLS 3.0 and IBM SPSS 25. The results showed that all variables (entertainment, informativeness, credibility, and attitude) had a significant effect on purchase intentions.
PENGARUH KOMPETENSI KOMITE AUDIT, KEPEMILIKAN MANAJEMEN DAN UKURAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN WAHDAN ARUM INAWATI; MUHAMAD MUSLIH; KURNIA KURNIA
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): 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.v23i1.858

Abstract

This research aims to determine the influence of audit committee competency, managerial ownership, and size board of financial statements quality. Financial statement quality in this research measured by relevance. The research method applied quantitative causality method. The object of research is the food and beverage subsector companies listed on Indonesia Stock Exchange in period 2015 – 2018. The sample of this research which complied 8 samples with period of 4 years, so the data processed 32 data. The result of this research 62.1% independent variables can explain the quality of financial statements, while 37.9% is explained by other variables not included in this research. The audit committee competency variables, management ownership and the size of the board of commissioners have a simultaneous influence on the quality of financial statements. The audit committee competency variable has a negative effect while the size of the board of commissioners has a positive effect on the quality of financial statements partially. While management ownership has no influence on the quality of financial statements.
CONSUMER BEHAVIOR IN INDUSTRIAL ERA 4.0 TO AVOID MARKET FAILURE TITI RAHMAWATI; NUR AISYAH
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): 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.v23i1.871

Abstract

Local governments should make policies related to market implementation that are closely related to economic aspects by focused on the orientation and behavior of consumer shopping in the industrial era 4.0. The style of shopping in the future in the era of industrial revolution 4.0 should be able to combine the style of online shop and physical shop. Both are complementary rather than replacing with regard to the concept of consumer satisfaction. This research aims to find out how much influence income redistribution, servicescape, festivalscape and experienscape have on efforts to prevent market failure. Research method with Kuantitative approach. The research sample of 200 traders in the Islamic market center Saporete Brebes obtained using Proportionate Stratified Random Sampling. The results showed that there was a weak and insignificant influence on efforts to avoid the failure of the Saporete Islamic Sunday Market Center Brebes Based on the results of multiple linear regression tests on servicescapes, experienscapes, festivalscapes and income redistribution together.
PENINGKATAN DAYA SAING DAN PANGSA PASAR DALAM BISNIS OTOMOTIF MELALUI BRAND DAN PERSONAL INVOLVEMENT NUNO SUTRISNO; EMIR KHARISMAR
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): 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.v23i1.873

Abstract

The purpose of this study was to determine the effect of Personal Involvement, Sensory Brand Experience, Brand Awareness and Brand Image on Brand Equity at PT. SGMW Motor Indonesia in DKI Jakarta. The research method used in this research is through a survey. The data analysis was done quantitatively and used a causal research design. The sampling method used in this study is to use Non-Probability Sampling with purposive sampling technique. All sample data obtained by distributing questionnaires totaled 121 respondents and will be processed using SPSS 25 software. The data analysis technique used in this study is multiple linear regression. The results of this study indicate that Personal Involvement, Sensory Brand Experience, Brand Awareness and Brand Image have an influence on Brand Equity. This research is expected to provide input or suggestions to automotive companies, especially PT. SGMW Motor Indonesia or Wuling Motor which is the object of this research, is to be able to increase its competitiveness and market share in the automotive industry in Indonesia.
PENDEKATAN PSIKOLOGIS DALAM MENDAPATKAN KEPERCAYAAN KONSUMEN DARI KEGAGALAN PELAYANAN WAODE MARATUN SHALEHA; AL ASY ARI ADNAN HAKIM; SELVI DILIYANTI RIZKI
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): 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.v23i1.887

Abstract

The purpose of this study was to determine the effect of Value Co-cration on Perceived Justice, to determine the effect of Service Recovery on Perceived Justice, to determine the effect of Perceived Justice on Emotions and to determine the effect of Emotions on Repurchase Intentios. The sampling technique in this research is judgmental sample. This research was conducted for three months by distributing questionnaires via google form. The number of samples in this study were 300 respondents. The analytical tool used is SEM (Structural Equation Modeling). The results of this study are Utilitarian Value has a positive effect on Perceived Justice. Hedonic value has a negative effect on perceived justice, Making an Apology has a positive influence on perceived justice, Problem Solving has a positive influence on perceived justice, Being Courteous has a positive influence on perceived justice, Providing an explanation has a positive influence on perceived justice, Prompt Handling has Positive influence on the variable Perceived Justice, Perceived Justice has a negative effect on Negative Emotion, Perceived justice has a positive effect on positive emotions, Negative Emotion has a positive effect on Repurchase Intention and Positive Emotion has a positive effect on Repurchase Intention.
MANAJEMEN LABA, TATA KELOLA DAN NILAI PERUSAHAAN SHEVIN WINARTA; IRENE NATALIA; DEDHY SULISTIAWAN
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): 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.v23i1.897

Abstract

The purpose of this study is to empirically determine the effect of earnings management and corporate governance practices on firm value. Modified Jones-based discretionary accruals are used as a proxy for earnings management. Firm value is measured by Tobin's Q and corporate governance is evaluated by independent commissioners, managerial ownership, institutional ownership, and auditor reputation. The study uses companies listed in Indonesia Stock Exchange for the 2017-2019 period. The main findings indicate that earnings management has a positive effect on firm value and institutional ownership is able to weaken the effect of earnings management on firm value. This study contributes to market-based accounting research and corporate governance.
BRAND EXPERIENCE UNTUK MEMPREDIKSI BRAND ATTITUDE PADA KONSUMEN SPORTING BRAND JONATHAN WILSON CHANDRA; KENI KENI
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): 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.v23i1.902

Abstract

The purpose of this research is to examine whether 1a) sensory brand experience, 1b) affective brand experience, and 1c) behavioral brand experience can predict behavioral brand attitude. 2a) sensory brand experience, 2b) affective brand experience, and 2c) behavioral brand experience can predict cognitive brand attitude. 3a) sensory brand experience, 3b) affective brand experience, and 3c) behavioral brand experience can predict affective brand attitude. Sample was selected using convenience sampling method and data were collected using online questionnaire. In total 260 participants responded the survey. The result of this study indicate that sensory brand experience can’t predict positively behavioral brand attitude. Affective brand experience can predict positively behavioral brand attitude. Behavioral brand experience can predict positively behavioral brand attitude. Sensory brand experience can predict positively cognitive brand attitude. Affective brand experience can predict positively cognitive brand attitude. Behavioral brand experience can predict positively cognitive brand attitude. Sensory brand experience can’t predict positively affective brand attitude. Affective brand experience can predict positively affective brand attitude. Behavioral brand experience can predict positively affective brand attitude.

Page 57 of 68 | Total Record : 673

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