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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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Pengaruh tangibility, profitability, liquidity, firm size dan non debt taxshield terhadap capital structure pada sektor pertanian DEDE BADRU TAMAM; SATRIYO WIBOWO
Jurnal Bisnis dan Akuntansi Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to test and analyze empirically the influence of tangibility, profitability, liquidity, firm size and non-debt tax shield toward capital structure. The object of this research is agriculture sector companies that listed in Indonesia Stock Exchange period 2008-2014. The purposive sampling is used as sampling technique, where 14 companies met the criteria and were analyzed using eviews 8 panel data regressions with random effect model to test the hypothesis. The results of this research shows that liquidity and firm size influence capital structure, while profitability, tangibility and non-debt tax shield do not influence capital structure.

Regulations on the ownership of land and buildings in Indonesia NURTI WIDAYATI; IAN NURPATRIA SURYAWAN; SRI VANDAYULI RIORINI
Jurnal Bisnis dan Akuntansi Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Before applicable Agrarian Law no. 5/1960, Indonesia apply two legal system in trouble land, namely based on Adat Law (Hukum Adat) and Civil Code (KUH Perdata). After applicable the Agrarian Law, Civil Code books part II still remain in force to the extent of land ownership as a motionless object (benda tak bergerak). Status of land ownership are divided into : property rights/Hak Milik (article 20 Agrarian Law), Hak Guna Usaha (article 28 Agrarian Law), Hak Guna Bangunan (article 35 Agrarian Law) and Hak Pakai (article 41 Agrarian Law). On article 19 Agrarian Law, explained that registration of land held by the Government of the Republic of Indonesia through the national land Agency and the task execution registration is done by the Head Office of the land in these areas, where the land registry implementation conducted by the head of Office assisted by land deed official (Pejabat Pembuat Akta Tanah/PPAT) and other officials who are assigned to perform a particular activity. According to article 21 paragraph (1) Agrarian Law, who can do the registration of property rights over land are citizens of Indonesia, as well as legal entities such as banks, government agencies and religious charities.

PENGARUH K EBIJAKAN MODAL KERJA DAN FAKTOR LAINNYA TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research aims to obtain empirical evidence about the effect of accounts receivable period, accounts payable period, inventory period, size, age, leverage and asset turnover on profitability. Sample are used in this research are listed as manufacturing company in Indonesia Stock Exchange from 2010 until 2012 using purposive sampling method. Independent-samples t-test and multiple regression analysis are used to test the hypothesis. The results showed that the accounts receivable period of fast have greater profitability than the accounts receivable period of time. In addition, there is no difference in profitability between accounts payable and inventory period of time and fast. While the size, firm age and asset turnover positive effect on profitability. While leverage negatively affect profitability.

FAKTOR-FAKTOR YANG MEMPENGARUHI VOLATILITAS HARGA SAHAM PADA PERUSAHAAN PUBLIK NONKEUANGAN ANASTASSIA ANASTASSIA; FRISKA FIRNANTI
Jurnal Bisnis dan Akuntansi Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to obtain empirical evidence of the effect offactors on share price volatility in go-public non-financial companies that listed on the Indonesian Stock Exchange. The factors are dividend yield, dividend payout ratio, firm size, earnings volatility, debt to asset ratio, growth in asset and book value per share. Seventy six companies were used as sample. The data were collected from financial report over the four eight period 2009-2012. Hypothesis tested by using multiple regression analysis. The results of this study indicate that earnings volatility and debt to asset ratio have no effect on share price volatility. However, dividend yield has significant positive effect on share price volatility. While, dividend payout ratio, firm size, growth in asset and book value per share has significant negative effect on share price volatility.

THE INFLUENCE OF COLLATERALIZED ASSETS, PROFITABILITY, INCOME TAX, NON-DEBT TAX SHIELD, FIRM SIZE AND GROWTH ON CAPITAL STRUCTURE EMIR KHARISMAR; STELLA SUMANTRI
Jurnal Bisnis dan Akuntansi Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to get empirical evidence about the influence of collateralized assets, profitability, income tax, non-debt tax shield, firm size and growth on capital structure. The sample of this research is 43 observations from real estate and property companies listed in Indonesia Stock Exchange. The choosing of the samples is based on purposive sampling technique which is continuously registered in Indonesia Stock Exchange during the period of 2006 until 2010. The result of this research showed that collateralized assets, income tax and non-debt tax shield have influence to capital structure. While profitability, firm size and growth have no influence to capital structure.

THE INFLUENCE OF FEATURES AND PACKAGING ON THE TOTAL SALES OF BATH SOAP PRODUCT SETIA TJAHYANTI; STEFANI STEFANI; IAN NURPATRIA SURYAWAN
Jurnal Bisnis dan Akuntansi Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

A few things that determine consumer choice of bath soap product is the features and appearance of the product of interest. This research result indicates product packaging is affect campus student in buy bath soap product while features have no influence against purchase bath soap products.

PENGARUH CORPORATE GOVERNANCE DAN MANAGEMEN LABA TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Disclosure of financial statements is an important factor in achieving the efficiency of capital markets and a means of public accountability. The purpose of the study was to get empirical study about the influence of corporate governance and earnings management on the disclosure of financial statements. Samples are 41 companies listed in Indonesia Stock Exchange tested using multiple regression analysis. The results of the study provide evidence that corporate governance can drive more disclosure of financial statements information. This is evidenced by the influence of public ownership and the board of directors on the disclosure of financial statements.

PENGARUH PENERAPAN SISTEM MANAGEMEN MUTU TERHADAP KINERJA MANAGERIAL YANG DIMODERASI OLEH SISTEM PENGUKURAN KINERJA DAN PENGHARGAAN HARYO SUPARMUN
Jurnal Bisnis dan Akuntansi Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of the research was to obtain empirical evidence of the influence of the quality management system on managerial performance. In addition, the influence of performance measurement and reward system on the relationship between quality manage-ment system and managerial performance. The research used a questionnaire survey with respondents of manager of a manufacturing company in Jakarta and Bekasi. The results showed that the quality management system influence on managerial performance. While, performance measurement and reward system have not affect the relationship between quality management system and managerial performance.

PENGARUH KOMPETENSI, INDEPENDENSI DAN FAKTOR-FAKTOR DALAM DIRI AUDITOR LAINNYA TERHADAP KUALITAS AUDIT OKLIVIA OKLIVIA; AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze how far the competency, independency, job experience, objectivity, integrity and time budget pressure influence on audit quality. This research conducted by using survey method with questionnaires to public accountant auditors in Jakarta. This research is using Purposive sampling method and the data is analyzed by using multiple regression. The result of this research shows that job experience, objectivity and integrity had significant influence on audit quality. However, competency, independency and time budget pressure had no significant influence on audit quality

HUBUNGAN ANTARA VARIABEL AKUNTANSI DAN RETURN SAHAM DENGAN BETA SEBAGAI VARIABEL INTERVENING AGUSTIN PALUPI
Jurnal Bisnis dan Akuntansi Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze Beta (systematic risk) as an intervening variable between accounting variables (Dividend Payout Ratio, Assets Growth, Firm Size, Liquidity, Financial Leverage, Earnings Variability and Accounting Beta) and share return of companies listed at the Indonesia Stock Exchange. Data employed in this study was pooled data during the period of 2001 till 2005 which consist of 624 firm-years. The analysis tools used in this research is structural equation model (SEM). The results of this research show that Beta acts as an intervening variable between Dividend Payout Ratio, Firm Size and Financial Leverage and share return. Whiles the other accounting variables (assets growth and earnings variability) have direct effect on the stock return. Evidence in small firms indicates that certain factors have direct influence to investing decision such as firm size, earnings variability and accounting Beta. The test also suggests that Beta affect relation between dividend payout ratio, firm size and leverage and share return. This research finds no support for the role of liquidity and accounting Beta neither directly to return no intervened by Beta. The whole result is consistent with the proposition that Beta has important role in investing decision besides accounting information.

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Contact Name
Yulius Kurnia Susanto

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Journal Mail Official
yulius@tsm.ac.id

Editorial Address
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Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA