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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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

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 | 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
ENVIRONMENTAL INFORMATION DISCLOSURE TERHADAP FINANCIAL PERFORMANCE DENGAN NILAI PERUSAHAAN SEBAGAI PEMODERASI: PENDEKATAN GAYA PENGUNGKAPAN MIFTHAKUL JANAH; 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.v22i2.714

Abstract

Companies with a high level of sensitivity to environmental problems will disclose social responsibility reports and sustainability reports as a form of awareness. There is no environmental disclosure standard, causing disclosure to be voluntary, so this study divides the two types of disclosure styles (substantive and symbolic styles). This study aims to determine the effect of EID on financial performance with firm value as a moderating variable with a two-style disclosure approach. The sample in this study was high profile companies listed on the Indonesia Stock Exchange 2017-2018 with 400 samples total divided into two types disclosures through a purposive sampling technique. Data analysis techniques used multiple linear regression and Moderated Regression Analysis through SPSS 25. The results showed that both the subtantive and symbolic EID styles had a positive effect on financial performance, because the more total EID subtantical and symbolic styles, the more financial performance improved. Then the company's value can moderate the effect of EID on the financial performance of a substantive style company, while the effect of EID on the financial performance of a symbolic style company cannot be moderated by the value of the company, because the substantive style can increase investor confidence through quantitative and actual information disclosed, while the symbolic style is impressed greenwashing in its disclosure so that it cannot give investors confidence.
PENGARUH FEMALE CEO TERHADAP KUALITAS LAPORAN KEUANGAN: PREFERENSI RISIKO SEBAGAI PEMODERASI NUR JAMALIYAH ISRAINI
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.v22i2.724

Abstract

The aim of this research is to examine the impact of female CEO on financial reporting quality. This reasearch also adds risk preferences to moderate the relations of female CEO and financial reporting quality. Female CEO is measured by CEO gender dummy. Absolute discretionary accrual is the proxy of financial reporting quality. Audit opinions are also added as alternative measurement of financial reporting quality. This reasearch used 1653 non financial-companies listed in Indonesia Stock Exchange period 2014-2018, selected based on several criteria. Based on the result, female CEO has a negative effect on absolute discretionary accruals which indicate that it can improve the financial reporting quality. However, the effect didn’t show the significant effect. Female CEO have positive significant on unqualified audit opinion that indicate higher quality of financial reporting. Risk preference can moderate the relationship of female CEO and financial reporting quality. Female CEO who have risk taking preference tend to do earnings management which can reduce the quality of financial reporting.
GREEN INVESTMENT DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN: PROFITABILITAS SEBAGAI PEMEDIASI ADELLIA TANASYA; 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.v22i2.727

Abstract

The purpose of this study determines the effect of corporate governance and green investment on firm value with profitability as a mediating variable. Corporate governance variables are proxied by independent commissioners, audit committees, managerial ownership, and managerial ownership. While the green investment variable is proxied by PROPER rating. This study uses 40 samples of companies registered in the 2014-2018 SRI KEHATI Index. The data analysis technique used is path analysis and multiple tests. The results of the study prove that corporate governance and green investment affect profitability, profitability influences peer value, and profitability can mediate the relationship between green investment and firm value.
MODEL PENERAPAN AKUNTANSI SEKTOR PUBLIK UNTUK MENCEGAH FRAUD PADA SEKTOR PUBLIK DI ERA DIGITAL DIAN KRISTIYANI; HAMIDAH HAMIDAH
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.v22i2.732

Abstract

This study aims to find and describe the characteristics of fraud that occur in the public sector in the digital era and develop models of application of Public Sector Accounting to prevent fraud that occurs in the public sector in the digital age. The research carried out is a literature review study sourced from articles in accordance with the research topic for further analysis. The results showed that the characteristics of fraud in the public sector that occurred in the digital era include the use of misconceptions regarding the role of digital technology in the implementation of public accounting tasks, the utilization of digital technology to optimize opportunities for fraud, exploiting problems in human error and lack of knowledge in the use of technology. digital, using digital technology products, to carry out fraud. Application of Public Sector Accounting can prevent fraud in the public sector in the digital era if implemented by considering several factors that influence fraud, such as performance accountability, and accompanied by the application of fraud prevention methods which include technical strategies, two paradigm approaches, and preventive strategies.

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