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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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MEN AUDITOR, WOMEN AUDITOR AND AUDIT QUALITY ASTRID RUDYANTO; IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 15 No 2 (2013): 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 | Full PDF (165.362 KB) | DOI: 10.34208/jba.v15i2.88

Abstract

Many researches on auditor specific characteristic use evidence from psychological researches on the existence of certain sex-based differences amongst individuals.The objective of this study is to see whether indeed there are sex differences in auditor interms of risk profile, problem solving skill, and independence - three important traits with potential of influencing the auditor judgment and audit quality-as it is not obvious thatstereotypical believes about men and women are true or that findings from literature aboutthe general population can be interpreted to the specific context of auditors. Primary data was employed for the study using a sample of 115 auditors, 175 accounting students, 112 management students and 114 nonaccounting and nonmanagement students with independent sample test and mann-whitney u test. The findings suggested there is no sex difference in auditors while overall, there is sex difference in risk profile. It is concluded that there is no sex difference affecting audit quality.
FAKTOR‐FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERBANKAN INDONESIA FARAH MARGARETHA; MARSHEILLY PINGKAN ZAI
Jurnal Bisnis dan Akuntansi Vol 15 No 2 (2013): 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 | Full PDF (100.541 KB) | DOI: 10.34208/jba.v15i2.89

Abstract

This research is performe on order to test the influence of the variable Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional/Pendapatan Operasional (BOPO), Non Performing Loan (NPL) and Net Interest Margin (NIM) towards Return on Asset (ROA). The population used in this study is Indonesia public Bank in the period of 2007-2011. Data analysis with multiple regression. This result of research shows that CAR, LDR, BOPO, NPL and NIM positive significant influence toward ROA in Indoensiapublic Bank. The implication of this study is that the bank’s management and investors can improve financial performance with respect to the bank’s financial ratios to keep it in the category of healthy banks.
PENGARUH DEFERRED TAX EXPENSE DALAM MENDETEKSI EARNINGS MANAGEMENT DENGAN MENGGUNAKAN PENDEKATAN DISCRETIONARY REVENUE AGNES FEBRIYANTI; HANNA HANNA
Jurnal Bisnis dan Akuntansi Vol 16 No 1 (2014): 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 | Full PDF (431.934 KB) | DOI: 10.34208/jba.v16i1.91

Abstract

This study examined the effect of deferred tax expense in detecting earnings management by using discretionary revenue model (Stubben 2010). After going through purposive sampling from all of the public companies in Bursa Efek Indonesia during 5 observation years (2008-2012), 113 samples are selected or equal to 565 observation firm years. The result of this research shows that deferred tax expense do not affect earnings management by using discretionary revenue model. This research found that deferred tax expense could not explain earnings management.
PENGARUH TRUST, PERCEIVED USEFULNESS, SATISFACTION DAN PERCEIVED ENJOYMENT TERHADAP ONLINE REPURCHASE INTENTION JIMMY RAJALIE; VITA BRILIANA
Jurnal Bisnis dan Akuntansi Vol 16 No 1 (2014): 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 | Full PDF (361.27 KB) | DOI: 10.34208/jba.v16i1.92

Abstract

The purpose of the research is to examine the influence of trust, perceived usefulness, satisfaction and perceived enjoyment on online repurchase intention. The sampling in the study was purposive sampling and uses 100 respondents. The respondent of the research is people who buy Air Asia ticket through www.airasia.com. Data were analyzed using multiple regression analysis. The result showed that there is influence of trust, perceived usefulness, satisfaction and perceived enjoyment on online repurchase intention.
PENGARUH MANAGEMENT SKILL, FINANCIAL INVESTOR DAN HUMAN CAPITAL TERHADAP WOMEN ENTREPRENEURIAL SUCCESS OEY HANNES WIDJAYA; RISWANTO RISWANTO; IAN NURPATRIA SURYAWAN
Jurnal Bisnis dan Akuntansi Vol 16 No 1 (2014): 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 | Full PDF (305.341 KB) | DOI: 10.34208/jba.v16i1.93

Abstract

The purpose of this research is to investigation the factors that influence the women entrepreneurial success. With factors, management skills, financial investors and human capital. From the results, we get that management skill, financial investor and human capital have influence in the women entrepreneurial success.
VARIABEL-VARIABEL YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN NON KEUANGAN YANG PUBLIK APIT SUSANTI
Jurnal Bisnis dan Akuntansi Vol 16 No 1 (2014): 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 | Full PDF (312.416 KB) | DOI: 10.34208/jba.v16i1.95

Abstract

The purpose of this research is to examine the effect of insider ownership, institutional ownership, dividend policy, asset structure, profitability, firm growth and business risk to debt policy. Data were taken from non-financial companies are listed at Indonesia Stock Exchange for three years (2009-2011). Only 45 companies meet the criteria and taken as sample. The statistical used in this research was multiple regression. The research showed that institutional ownership, asset structure, profitability and firm growth had effect to debt policy. While, insider ownership, dividend policy, and business risk had no effect to debt policy.
VARIABEL-VARIABEL YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG PUBLIK DEWI SARI WIJOYO
Jurnal Bisnis dan Akuntansi Vol 16 No 1 (2014): 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 | Full PDF (379.118 KB) | DOI: 10.34208/jba.v16i1.96

Abstract

This research is conducted to analyze the influence of public ownership, firm size, profitability, industrial sector, audit quality and financial leverage toward income smoothing practice among manufacturing companies listed in Indonesia Stock Exchange. The sample of this research consisting of 235 data that have been listed in Indonesia Stock Exchange during period 2007 until 2011 that have been selected by using purposive sampling method. The hypothesis were tested by using binary logistic regression. The empirical result indicates that profitability and audit quality have a positive effect on income smoothing. However, this study doesn’t show any influence among public ownership, firm size, industrial sector and financial leverage toward income smoothing practice.
VARIABEL-VARIABEL YANG MEMPENGARUHI KEBIJAKAN HUTANG RIKI SANJAYA
Jurnal Bisnis dan Akuntansi Vol 16 No 1 (2014): 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 | Full PDF (408.057 KB) | DOI: 10.34208/jba.v16i1.97

Abstract

The objectives of this research is to test and analyze whether firm size, profitability, firm growth, tangibility, institutional ownership, free cash flow, firm age and carbon credit have influence to debt policy. This study was also to find something new which seldom to do with researchers in Indonesian about carbon credit and improve consistency of results from prior researchers. Sample in this research are manufacturing companies with industry classification basic industry and chemicals, which are listed on December 2012 in Indonesia Stock Exchange at 2012. Only 55 companies meet the criterias and taken as samples. The result of this research show that tangibility and free cash flow influence debt policy. While, firm size, profitability, firm growth, institutional ownership, firm age and carbon credit not influence debt policy.
PENGARUH TINDAKAN SUPERVISI, MOTIVASI, PROFESIONALISME, LOCUS OF CONTROL, KONFLIK PERAN TERHADAP KEPUASAN KERJA ERLINA OKTAVIANI; AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 16 No 1 (2014): 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 | Full PDF (542.533 KB) | DOI: 10.34208/jba.v16i1.98

Abstract

The purpose of this research is to analyze the impact of supervisory action, motivation, professionalism, locus of control, role conflict on job satisfaction of auditors in public accounting firms. This study reports the results of a survey of 103 auditors from 18 public accounting firms. Purposive sampling method is used to define the sample. This study find that the two major elements of supervisory: leadership and mentoring and working conditions; professionalism and locus of control give impact on the job satisfaction. One major elements of supervisory: assignments, motivation and role conflict do not give impact on the job satisfaction.
PENGARUH IMPLEMENTASI SUPPLY CHAIN INTEGRATION, JUST IN TIME PURCHASING DAN JUST IN TIME MANUFACTURING TERHADAP LOGISTICS PERFORMANCE NUNO SUTRISNO
Jurnal Bisnis dan Akuntansi Vol 16 No 1 (2014): 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 | Full PDF (454.754 KB) | DOI: 10.34208/jba.v16i1.99

Abstract

The purpose of this research was to know whether there were direct influence between the implementation supply chain integration, just in time purchasing and just in time manufacturing toward logistic performance on Supplier Companies (Transportation Cost, Material Handling Cost and Inventory Level)”. This research used 30 supplier company of PT. Toyota Manufacturing Indonesiapremisesaredetermined based on purposive sampling. Data were analyzed using Structural Equation Modeling (SEM). The result of this research concludes that the implementation of Supply Chain Integration and Just in Time Purchasing directly influence Logistics Performance, meanwhile, the implementation of Just in Time Manufacturing indirectly impact Logistics Performance.

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