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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 761 Documents
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OWNERSHIP STRUCTURE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN INDONESIA JUSTIN GEMA PRASETIO; ASTRID RUDYANTO
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.v22i2.663

Abstract

The objective of this research is to find empirical evidence about the effect of ownership structure on corporate social responsibility disclosure. This research uses non-financial companies that consistently listed in Indonesia Stock Exchange from the year 2013 to 2017. Samples are obtained using purposive sampling method, in which 62 companies listed meet the sampling criteria; resulting 310 data available are taken as sample. Multiple linear regression and hypothesis test are used as data analysis method of this research. This research result shows that managerial ownership positively affects corporate social responsibility disclosure, while other ownerships (foreign ownership, institutional ownership and government ownership) have no effect on corporate social responsibility disclosure. The result indicates that reducing agency problem with increased managerial ownership is effective on increasing corporate social responsibility disclosure in Indonesia.
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 | 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.
THE IMPLEMENTATION OF EXCHANGE OF INFORMATION IN THE BANKING INDUSTRY FIRLY ROSALINI; MARIA R.U.D. TAMBUNAN
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.v22i2.688

Abstract

This study aims to analyze the implementation of Automatic Exchange of Information by Financial Institution especially at PT Bank XYZ Indonesia, a subsidiary of bank that serves over 38 million customers covers 66 countries worldwide, in Europe, Asia, the Middle East, and North Africa, North and Latin America. This study uses a qualitative approach with data collection through library and field research conducted by interviews with related parties. The results of the study show that Bank XYZ as a Reporting Financial Institution is required to implement the provisions of international reporting standards, namely Common Reporting Standard (CRS), which is used to classify data in accordance with its reporting objectives. Some obstacles were found, namely the need for further guidance issued by the Directorate General of Taxes as a competent authority that regulates in more detail the instructions for filling in reports to be reported when reporting financial information data, and also the Directorate General of Taxes must anticipate the possibility related problems when reported by the reporting financial institution.
STRATEGI MANAGEMEN LABA DARI LEVERAGE: BUKTI EMPIRIS PERUSAHAAN KELUARGA DAN NON-KELUARGA RUSTAM HANAFI
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.v22i2.700

Abstract

This study aims to examine whether leverage is related to earnings management in family and non-family firms. This study also examines the role of family control in the relationship between leverage and earnings management. The sample selection of this study used a purposive sampling method so that the total sample that met was 264 firms. This study uses multiple regression analysis to determine the relationship between leverage and earnings management and the involvement of family-controlled and non-family firms. The results of this study show that leverage and family ownership have a significant negative effect on earnings management. Furthermore, the effect of leverage on earnings management is stronger for family-controlled firms than controlled by non-families. This result supports the view of entrechment, where family-controlled firms take over the wealth of minority shareholders for personal gain and hide by managing earnings, especially when the source of funding is through debt.
CEO CHARACTERISTICS, OWNERSHIP CONCENTRATION AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE NICOLAS BAYU KRISTIAWAN
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.v22i2.701

Abstract

The study aims at investigating the influence of CEO characteristics on Corporate Social Responsibiliy (CSR) Disclosure and the moderation effect of ownership concentration on the influence of CEO characteristics on CSR disclosure. The sample consist of 93 companies listed in the Indonesian Stock Exchange from 2013 to 2015. The data of CEO characteristics were gathered from the economics and business-related educational background, the functional experience, the gender and the age in the annual reports of the sampled companies and other relevant sources. On the other hand, the data of ownership concentration and of control variable such as company size, financial performance, financial leverage and audit quality were gathered from the BvD Osiris database. The data of CSR disclosure were gathered by means of checklist method on the annual reports of these companies based on the GRI G4 index. The results of the study show that the output functional experience characteristic has positive influence on the level of CSR disclosure. In addition, the moderation test from the ownership concentration on the influence of CEO characteristics on CSR disclosure do not show significant results.
PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN TERHADAP KINERJA KEUANGAN: KINERJA LINGKUNGAN SEBAGAI PEMEDIASI ROFI DINNILAH AFAZIS; SUSI HANDAYANI
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.v22i2.702

Abstract

This study aims to examine the mediating effect of environmental performance on the link between environmental management accounting and financial performance. The research sample is 29 companies listed in Indonesia Stock Exchange for the period 2017-2018. The data analysis technique used are path analysis and sobel test with Statistical Package for Social Sciences (SPSS) 22 programs. The result of this research show that the application of environmental management accounting has no effect on environmental performance and environmental performance has no effect on financial performance, so it can be conclude that environmental performance cannot mediate the relationship between environmental management accounting and financial performance.
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 | 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 | 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 | 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.
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 | 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.

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