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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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TRANSPARANSI INFORMASI PERUSAHAAN PADA BURSA EFEK INDONESIA, SINGAPURA, DAN THAILAND AUREL SEPTIAN CHRISTPRATAMA; TARSISIUS RENALD SUGANDA; FITRI OKTARIANI
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.v22i2.736

Abstract

The aim of this research is to prove the influence of legal system, economic development, inflation, culture, board size, proportion of independent directors, and ownership concentration to the level of disclosure in three countries namely Indonesia, Singapore and Thailand. The research sample consist of 84 listed manufacture companies in Indonesia, Singapore and Thailand Stock Exchange in 2017. Multiple linear regression and anova used in this research. The result showed legal system, economic development, board size and proportion of independent directors had positive effect on e-CTI. However, inflation, culture, ownership concentration did not affect e-CTI. Furthermore, the level of e-CTI in three different countries were identic.
KEBIJAKAN HUTANG: STRUKTUR ASET, PROFITABILITAS DAN PELUANG PERTUMBUHAN ANGGISTA PUSPITA DEWI; ANI WILUJENG SURYANI
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.v22i2.739

Abstract

This study aims to determine the influence of asset structure, profitability and growth opportunity on debt policy. Data were collected from 16 Indonesia building construction companies annual reports from 2014 to 2017. The asset structure was measured using fixed assets ratio (FAR), profitability using return on assets (ROA), growth opportunity using price earnings ratio (PER) and debt policy using a debt to equity ratio (DER). The hypothesis was examined using panel data regression analysis. The results showed that the asset structure has a significant positive effect on debt policy, while profitability has a significant negative effect. However, growth opportunity shows no effect on debt policy. The results of this study can be input for companies need to consider increasing profitability in meeting company funds, so that external funding needs are not high. In addition, company managers need to maintain the level of debt to maintain the reputation and trust of external parties to the company and prevent financial distress.
PENGARUH KUALITAS LAYANAN, CITRA PERUSAHAAN DAN KEPERCAYAAN PADA LOYALITAS KONSUMEN MARIS AGUNG TRIANDEWO; YUSTINE YUSTINE
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.v22i1.743

Abstract

This study aims to test the factors that influence loyalty. This research was conducted by collecting 150 data as samples that would represent the population. Data collection is aimed at BCA customers in Jakarta who have used BCA services for at least 1 year. Based on the results of research that has been done there is a positive influence of trust on loyalty, there is a positive influence on service quality on trust, there is a positive influence on service quality on company image, however, there is no positive influence on service quality and company image on loyalty.
CAN AUDIT COMMITTEE REDUCE REAL EARNINGS MANAGEMENT?
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.v22i1.747

Abstract

The objective of research was to give empirial evidence the influence of audit committee and directors on real earnings management (REM). The samples of this research consist of 336 data from 84 public manufacturing companies from 2013 until 2016 and selected by purposive sampling method. The result showed that the audit committee expertise and independence directors have significantly and postive influence on REM. The board of directors have significantly and negative influence on REM. The influence of audit committee tenure, size, meeting on REM is not significantly. The results of this reasearch shows that outsider of the firm like audit committee and independence directors can’t detect REM. The chance for management doing REM. While, board of directors as insider of the firm can detect and reduce REM.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI JUAN NATHANAEL TEBIONO; IDA BAGUS NYOMAN SUKADANA
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v21i1a-2.749

Abstract

The purpose of this research is to examine the influence of firm size, return on asset, leverage, capital intensity ratio, sales growth, composition of the independent commissioner, and firm age to tax avoidance. The population of this research is all manufacture companies listed in Indonesia Stock Exchange from 2014-2016. The data source in this research was obtained from Indonesia Stock Exchange website. Samples are obtained through purposive sampling method, in which only 54 listed manufacture companies in Indonesia Stock Exchange meet the sampling criterias resulting 162 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 return on asset, and sales growth have influence to tax avoidance. However firm size, leverage, capital intensity ratio, composition of the independent commissioner, and firm age have no influence to tax avoidance.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v21i1a-2.750

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v21i1a-2.751

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v21i1a-2.752

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v21i1a-2.753

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v21i1a-2.754

Abstract

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.

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