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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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VARIABEL-VARIABEL YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT DENGAN PARAGRAF GOING CONCERN HARYO SUPARMUN
Jurnal Bisnis dan Akuntansi Vol 16 No 1 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to analyze the effect of bankruptcy prediction, firm growth, leverage, auditor reputation, quick ratio, return on assets on the receiving of an unqualified opinion with paragraph going concern. The samples in this study are manufacturing company listed in Indonesia Stock Exchange for period 2007 until 2011. 24 samples are obtained by purposive sampling method. This study uses binary logistic regression method to data analyzes. The results show that bankruptcy prediction, leverage and auditor reputation have influence to the receiving of an unqualified opinion with paragraph going concern. While, firm growth, quick ratio and return on assets do not have influence to unqualified opinion with paragraph on going concern.

KONTRIBUSI BUDAYA PERUSAHAAN DAN MORAL KERJA TERHADAP KINERJA KARYAWAN RR. NIKEN PURBASARI
Jurnal Bisnis dan Akuntansi Vol 14 No 1 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The background of this research is the idea that successful organizational is having a role in increasing performs of employees. Performance is what people achieve and how they achieve it. The high performance is influenced by the strong and adaptability culture and high work morale. The culture can create a high morale foundation. Organizational culture exist to explain the values that were distributed, the principles, traditions and ways of doing things, which affect how members organization act in running the organization, and work morale means the attitude of individuals and groups toward their work environment and toward voluntary cooperation to give the full extent of their ability in the best interest of the organization. The limited question of this research is there any contributions between: corporate culture with employee performance, corporate culture with work morale, work morale with employee performance, corporate culture and work morale with employee performance. The design of this research applies survey method with marketing employees of banking institutions in Jakarta. The method of this research is using path analysis. The result showed that there is significant contribution between : (1) corporate culture and employee performance, (2) corporate culture and work morale, (3) work morale and employee performance (4) corporate culture and also work morale with employee performance. Corporate culture through the work of morale formation is more dominant contribution to employee performance. The background of this research is the idea that successful organizational is having a role in increasing performs of employees. Performance is what people achieve and how they achieve it. The high performance is influenced by the strong and adaptability culture and high work morale. The culture can create a high morale foundation. Organizational culture exist to explain the values that were distributed, the principles, traditions and ways of doing things, which affect how members organization act in running the organization, and work morale means the attitude of individuals and groups toward their work environment and toward voluntary cooperation to give the full extent of their ability in the best interest of the organization. The limited question of this research is there any contributions between: corporate culture with employee performance, corporate culture with work morale, work morale with employee performance, corporate culture and work morale with employee performance. The design of this research applies survey method with marketing employees of banking institutions in Jakarta. The method of this research is using path analysis. The result showed that there is significant contribution between : (1) corporate culture and employee performance, (2) corporate culture and work morale, (3) work morale and employee performance (4) corporate culture and also work morale with employee performance. Corporate culture through the work of morale formation is more dominant contribution to employee performance.

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, UMUR PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN DALAM PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY LINDA SANTIOSO; ERLINE CHANDRA
Jurnal Bisnis dan Akuntansi Vol 14 No 1 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study was to determine whether there is influence of profitability, firm size, leverage, firm age, and the proportion of independent board to disclosure of corporate social responsibility. Samples used in this study were 45 manufacturing companies listed on the Stock Exchange in 2008 until 2010 with the disclosure of social responsibility and financial summary data can be obtained through the annual report. Sampling techniques performed by the method of purposive sampling and data processing performed by multiple linear analysis. The study was partially obtained show that profitability, firm size and proportion of independent board effect on CSR disclosure. On the other hand, the partial results showed that the absence of leverage effect and the age of the company towards CSR disclosure.

PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, KEPEMILIKAN, LABA RUGI, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG GRETA JUANITA JUANITA; RUTJI SATWIKO
Jurnal Bisnis dan Akuntansi Vol 14 No 1 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to analyze the influence of company size, auditors, ownerships, profit or loss, profitability and solvability to audit report lag. This research focused on manufacturing companies listed in Indonesian Stock Exchange from 2007 until 2009. 372 sample selected from pusposive sampling method. The statistical used in this research was multiple regression. The result of this research shows that company size, ownerships, profit or loss, DER significantly influencing audit report lag.

REKASI PASAR TERHADAP KARAKTERISTIK PERUSAHAAN DAN KANTOR AKUNTAN PUBLIK YOHANES FERNANDES; YULIUS KURNIA SUSANTO
Jurnal Bisnis dan Akuntansi Vol 14 No 1 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to investigation over the influence of profitability, firm size, registered public accountant switch, auditor working period, audit opinion, reputation of registered public accountant against cumulative abnormal return. This study uses 65 samples of public manufacturing companies listed in Indonesia Stock Exchange from 2007 to 2010 which acquired using sampling purposive method, and obtained from annual report and audit report for each company. This study also use multiple regression analysis.The result of this research obtained that profitaibility and reputation of registered public accountant have a positive in influence cumulative abnormal return. While firm size, registered public accountant switch, auditor working period, and audit opinion have no impact on cumulative abnormal return.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGSS RESPONSE COEFFICIENT PADA PERUSAHAAN HIGH PROFILE NAILA NUUR HIDAYATI; SRI MURNI
Jurnal Bisnis dan Akuntansi Vol 11 No 1 (2009): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The aim of this study is to empirically prove the effect of the information of Corporate Social Responsibility (CSR) disclosed in the companies annual report on the value relevance of earnings (measured by Earnings Response Coefficient (ERC). Based on alternative infor-mation hypothesis, it is predicted that corporate social responsibility’s disclosure has negative effect on the ERC. The sample of this study are 37 companies which are selected by using purposive sampling method from 110 high profile’s company listed in IDX during 2006. To examine the hypothesis, it is used multiple regression analysis with interaction model, cross sectional ordinary least square method. The result indicate that information of CSR have a negative influence of earnings.

KECENDERUNGAN MANAJEMEN LABA PADA INDUSTRI TEKSTIL DAN PRODUK TEKSTIL DI BURSA EFEK INDONESIA YANG DIPREDIKSI MENGALAMI KEBANGKRUTAN AGNES UTARI WIDYANINGDYAH; OCTA FENNY LISTIYANA
Jurnal Bisnis dan Akuntansi Vol 11 No 1 (2009): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research objective is to explore earnings management’s indication in listed textile company of Jakarta Stock Exchange which was predicted bankrupt during 2004-2006 periods with Altman Z score. Hypothesis is tested using one sample t test. From the sample tested there was earnings management indication during bankrupt’s prediction period. This result of research shows firm with 3 years in loss tends to do earnings management. In advance, this study is supports signaling theory which explain that if firm’s performance and its prospect is bad, the manager records negative discretionary accruals as signal where current and next profit worse than current non-discretionary accruals to inform the market that manager has strong confident to solve the problems and show the managerial quality. With this signal, manager expects market appreciation to handle stock’s price decreasing.

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN DESENTRALISASI DAN KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MODERATING MURTANTO MURTANTO; WINDA ARUM HAPSARI
Jurnal Bisnis dan Akuntansi Vol 8 No 1 (2006): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The relationship between budget participation and managerial performance has been examined in several accounting studies with conflicting results. The conflicting evidence may reflect the influence of a contingent variable. This study examined the influence of decentralizetion and management accountting system information characteristics as moderating variable in the relationship between budget participation and managerial performance. Personally administered questionnaires is conducted to collect data that is distributed to 150 functional managers on manufacturing and service companies in jakarta and Tangerang, but only 100 questionnaires were analyzed. The sample method is convenience. While, this study use multiple regression model as the technical analysis. Based on respons of 100 managers in Jakarta and Tangerang, the result of study shows that the interaction between budget participation with decentralizetion and interaction between budget participation with management accounting system information characteristics significantly influence to managerial performance. Although interaction between budget participation with decentralization and management accounting system information characteristics significantly influence to managerial performance, both of them has opposite relation with managerial performance, since .their regression coefficients are negative. It means that, at high level of decentralization, the effect of budget participation on managerial performance will be low, and vice versa. At high willingness of management accounting system information characteristics, the effect of budget participation on managerial performance will be low, and vice versa.

PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA RR. SRI HANDAYANI; AGUSTONO DWI RACHADI
Jurnal Bisnis dan Akuntansi Vol 11 No 1 (2009): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study investigated size effect to earnings management. In this study, it is investigated whether medium and large-sized firm more aggressive to use earnings management through reporting positive earnings to avoid losses and/or earnings decreases by examining the earnings (change) frequency distribution and probit analysis. Docu-mented is empirical evidence that small-, medium-and large-sized firms tend to report positive earnings to avoid earnings losses. However, this study observed that firm size plays differing roles in earnings management. This study found that medium-and large-sized firms do not engage more earnings management aggressively than small firms for both avoiding reporting earnings losses and earnings decreases.

ANALISIS PENGARUH DARI MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA ARYA PRADIPTA
Jurnal Bisnis dan Akuntansi Vol 13 No 2 (2011): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The research aims to see the impact of corporate governance mechanisms which consist of institutional ownership variables, managerial ownership variables, the number of board of directors variables and audit committee variables in accordance with the regulation of Jakarta Stock Exchange (JSE) on earnings management. A statistical technique used in this study is a statistical technique of multiple regressions. The sample that companies used in this study are registered companies in the Jakarta Stock Exchange in 2004 and did not belong to the period of industrial enterprises of agriculture, mining, property, transportation, finance, services and construction. The results showed that the mechanism of corporate governance that consists of variable institutional ownership, managerial ownership variables, and the audit committee variables in accordance with the regulation of the Jakarta Stock Exchange (JSE), have no significant effect on earnings management. On the other hand, the corporate governance mechanism which represented by the board of directors variables has a significant influence to earnings management.

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Abstract

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Contact Name
Yulius Kurnia Susanto

Contact Email
yulius@tsm.ac.id

Phone
-

Journal Mail Official
yulius@tsm.ac.id

Editorial Address
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Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA