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Jurnal Akuntansi Bisnis

akuntansi-bisnis
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Published by Universitas Bunda Mulia

ISSN : 1979360X EISSN : 25986767 DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Journal of Business Accounting (JAB) which already has P-ISSN: 1979-360X, E-ISSN 2598-6767 is a Journal of Accounting Studies Program, which contains a collection of academic research findings and scientific contributions from professionals in the field of accounting for advancement and development accounting knowledge related to industry and business. Business accounting journals are published periodically 2 times in 1 year, namely in February and August.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 230 Documents

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ANALISIS HARGA SAHAM, VOLUME PERDAGANGAN SAHAM DAN VARIAN RETURN SAHAM TERHADAP BID ASK SPREAD PADA MASA SEBELUM DAN SESUDAH STOCK SPLIT PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2011 – 2015 Kevin Immanuel; Oktafalia Marisa Muzamil
Jurnal Akuntansi Bisnis Vol 10, No 2 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The stock split policy is taken by the company to keep stock prices not too high so that its stock can reach many investors and increase stock liquidity. This study also aims to measure whether there is a difference before and after the company does a stock split through bid ask spread.This research method uses event study about market reaction to information from stock split announcement.This type of research includes descriptive research using quantitative data, while data collection techniques consist of library techniques and documentation techniques. The results showed that the test for normality only trading volume activity (TVA) that qualify and can do paired samples t-test, while the stock price, the variant return and bid ask spread is done by using Wilcoxon test because it does not pass the test of normality. In the paired sample t-test, the results show that there is significant trading activity volume difference before and after stock split. In the Wilcoxon test, the results show that there is no significant price difference before and after stock split, there is no significant difference of return variance before and after stock split, and there is no significant bid ask spread before And after stock splits.The conclusions can be drawn based on the results of the study that the market conditions are in the bearish market and investors do not provide a quick feedback to the stock split. However, stock splits have increased liquidity from firms due to stock splits to n per sheets and reduced asymmetry costs to be borne by investors. Suggestions from researchers to investors are investors can take advantage of stock split events and must be observant in seeing the stock of a particular company that has prospects, good performance and good reputation in the community. For the company, the company should be wise in determining the ratio for stock prices to be optimal and consider whether the stock market is bearish / bullish market when doing stock split policy.Keywords: stock prices, return, trading volume activity, bid ask spread, and stock split

PENGARUH CARRENT RATIO,DEBT TO EQUIYY RATIO DAN RETURN ON ASSET TERHADAP RETURN SAHAM PADA PERUDAAN YANGTERGABUNG DALAM INDEKS BISNIS 27 Piter nainggolan
Jurnal Akuntansi Bisnis Vol 2, No 2 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

financial statemen report,information system that provided report to stakeholders about the economic activity an condition of abusiniss.Curren ratio,debt to equity ratio and return on assat relevan information was significant innfluencial to shareon return.Key word:Current ratio,Debt to Equity ratio,Return on asset and Share on return

PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2007 - 2010 Wiwi Idawati
Jurnal Akuntansi Bisnis Vol 5, No 2 (2012): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Dunia bisnis berkembang semakin cepat, menuntut pengelolaan perusahaan yang lebih baik. Seiring dengan terjadinya krisis keuangan global yang melanda perekonomian saat ini, perusahaan harus berusaha mempertahankan kelangsungan hidup perusahaan. Sebelum seseorang mengambil keputusan demi kelangsungan hidup perusahaan, terlebih dahulu harus memahami kinerja dan kondisi keuangan perusahaan, agar seseorang tidak mengambil langkah atau keputusan yang keliru. Diperlukan analisis terhadap laporan keuangan untuk dapat memahami laporan keuangan tersebut, yaitu melalui rasio-rasio keuangannya. Penelitian ini bertujuan untuk mengetahui pengaruh dari rasio-rasio keuangan terhadap laba yang diperoleh perusahaan.Penulis melakukan penelitian pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI), sebagai objek penelitian dengan menggunakan data sekunder untuk tahun 2007 – 2010, yang diperoleh melalui Pusat Referensi Pasar Modal (PRPM) di BEI dan situs di internet BEI yaitu www.idx.co.id. Jenis penelitian adalah pendekatan kausal komparatif dengan hubungan kausalitas satu arah. Rasio-rasio keuangan yang digunakan adalah Rasio Likuiditas (Rasio Lancar, Rasio Cepat, Rasio Kas atas Aktiva Lancar, Rasio Kas atas Utang Lancar, Rasio Aktiva Lancar dan Total Aktiva, Rasio Aktiva lancar dan Total Utang), dan Rasio Profitabilitas (Gross Profit Margin, Net Profit Margin, Return on Asset, Retention Ratio, dan Earning Per Share).Setelah penulis melakukan penelitian, maka diperoleh kesimpulan secara umum bahwa beberapa rasio keuangan memiliki pengaruh terhadap laba. Rasio Lancar, Net Profit Margin dan Return on Asset berpengaruh secara parsial terhadap Laba. Sedangkan Rasio Cepat, Rasio Kas atas Aktiva Lancar, Rasio Kas atas Utang Lancar, Rasio Aktiva Lancar dan Total Aktiva, Rasio Aktiva Lancar dan Total Utang, Gross Profit Margin, Retention Ratio, dan Earning Per Share tidak berpengaruh secara parsial terhadap Laba. Seluruh kelompok rasio likuiditas dan rasio profitabilitas berpengaruh secara simultan (serentak) terhadap Laba, yaitu sebesar 47,7% dari variabel laba dapat dijelaskan oleh variabel independen rasio likuiditas dan profitabilitas, sedangkan sisanya sebesar 52,3% dijelaskan oleh variabel lainnya.Kata kunci : Laporan Keuangan, Rasio Likuiditas, dan Rasio Profitabilitas

FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR Merna Surjadi; Sarton Sinambela
Jurnal Akuntansi Bisnis Vol 9, No 2 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Objectives of the research are to examine and analyze the impact of the profitability, size dan liquidity to capital structure of the manufacturing firm listed in Indonesia Stock Exchamge. Samples are taken by using purposive sampling method and research has been done on 105 observations. The result show that profitability and size do not have significant impact on firm capital structure. On the other hand, liquidity has significant impact on capital structure. The next research is suggested to be done by different sectors of the firm and use more variable independent in a longer period of time to get a more comprehensive result.Keywords: capital structure, profitability, size, liquidity

PERSEPSI INTERNAL AUDITOR TENTANG PENGARUH KUALIFIKASI INTERNAL AUDITOR TERHADAP PENERAPAN STRUKTUR PENGENDALIAN INTERN PADA BANK UMUM PEMERINTAH CABANG BANDUNG Wiwi Idawati
Jurnal Akuntansi Bisnis Vol 2, No 1 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Purpose of this research is to empirically examine internal audit qualification that consist of: (1) Independence, (2) Professional skill, (3) Network Audit, (4) The implementation of audit activity, (5) Management of Internal Audit Department, (6) Work Experience, (7) The number of Internal Audit Staff, (8) Management Support, and (9) Audit Technology, the influence to the application of internal control structure.This research was done at the government owned commercial banks Bandung branch. The data was collected by giving questionnaire the chairman and staff of internal control. The method was used in this research was survey method, that is collecting technique and data analysis like opinion from the respondent through questionnaire and interview. To facilitate the analysis and the hypothetical tests, path analysis model was as used of 10.0 SPSS. The result of this research indicated that variables of the internal audit qualification have positive influential to the application of internal control structure in the amount of 99,73% and 0.27% from other variable out of this research. Partially indicated that: only three variable was not significant to the application of internal control structure to the government owned commercial banks Bandung branch, that consist of network audit, the number of audit staff , and audit technology, where as six of free variable: Independence, Professional skill, the implementation of audit activity, Management of Internal Audit Department, work experience, and Management Support , have significant influence to the application of internal control structure to the government owned commercial banks Bandung branch. Independence variable is the most influence variable to the application of internal control structure.Key words : Internal auditor, internal control structure

PENGARUH INFORMASI KEUANGAN DAN AKSI KORPORASI TERHADAP HARGA SAHAM PERUSAHAAN INDUSTRI DASAR DAN KIMIA TAHUN 2015-2017 Veny Veny
Jurnal Akuntansi Bisnis Vol 12, No 2 (2019): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: This study wants to see the influence of financial information issued by companies, such as financial ratios to changes in company stock prices. The financial ratios examined for their influence on stock prices include: return on assets, earnings per share, dividend per share and debt equity ratio. The population of this study were basic industrial and chemical companies that were listed on the Indonesian stock exchange during 2015-2017, of which 18 basic industry and chemical companies listed during the study period were taken by 18 companies as research samples namely companies that reported financial statements in full, do not have negative earnings, report financial statements using IDR currency and do not do stocksplit during the year of the study.This research was conducted using multiple regression methods to see the effect of return on assets, earnings per share, dividend per share and debt equity ratio to stock prices. From the results of the study it is known that the ratio of return on assets, dividend per share and debt equity ratio has a positive and not significant effect on stock prices, while earnings per share has a significant positive effect on stock prices. With this research, investors are expected to be able to utilize existing financial data to be able to anticipate stock price movements so that investors can benefit and avoid possible losses.Keyword : Financial Ratio, Return on Assets, Earning Per Share, Dividend Per Share dan Debt Equity Ratio, stock price. ABSTRAK: Penelitian ini ingin melihat pengaruh dari informasi keuangan yang diterbitkan perusahaan, seperti rasio keuangan terhadap perubahan harga saham perusahaan. Rasio keuangan yang diteliti pengaruhnya terhadap harga saham antara lain: return on assets, earning per share, dividend per share dan debt equity ratio. Populasi dari penelitian ini adalah perusahaan industri dasar dan kimia yang terdaftar pada bursa efek Indonesia selama tahun 2015-2017, dimana dari 55 perusahaan industri dasar dan kimia yang terdaftar selama periode penelitian diambil 18 perusahaan sebagai sampel penelitian yaitu perusahaan yang melaporkan laporan keuangan secara lengkap, tidak memiliki laba negatif, melaporkan laporan keuangan dengan menggunakan mata uang IDR dan tidak melakukan stocksplit selama tahun penelitian.Penelitian ini dilakukan dengan menggunakan metode regresi berganda untuk melihat pengaruh dari return on assets, earning per share, dividend per share dan debt equity ratio terhadap harga saham. Dari hasil penelitian diketahui bahwa rasio return on assets, dividend per share dan debt equity ratio berpengaruh positif tidak signifikan terhadap harga saham, sedangkan earning per share berpengaruh positif signifikan terhadap harga saham. Dengan adanya penelitian ini diharapkan investor dapat memanfaatkan data keuangan yang ada untuk dapat mengantisipasi pergerakkan harga saham sehingga investor bisa mendapatkan keuntungan dan menghindari kerugian yang mungkin terjadi.Kata Kunci: Rasio keuangan, Return on Assets, Earning Per Share, Dividend Per Share dan Debt Equity Ratio, Harga saham

PENDETEKSIAN FRAUD DENGAN HUKUM BENFORD Theresia Hesti Bwarleling
Jurnal Akuntansi Bisnis Vol 4, No 2 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The objectives of this research is to find the answers of whether Benford’s Law can be effectively used as one of the measurement of the audit planning instruments for determining whether the customs value of the sample company is acceptable or not. To answer this question, the first thing to do is to find out the custom value of the sample company. To asses whether a particular custom value is acceptable or not then a digital analysis vehicle called Benford’s Law as well as a number of statistical test is used. Assessment is done to detect fraudulent data as part of risk management in audit planning in order to choose company. The result of the research shows that Benford’s Law can be neither be used effectively to assess whether customs of the sample company is acceptable or not, nor can it be used effectively as one of the audit planning instrument for these company. However this result applies only to the sample tested and can not be generalized.Keywords: Fraud, Benford’s Law, Audit Planning

PERAN AUDIT OPERASIONAL PADA UNIT KARYA PENDIDIKAN SEKOLAH DASAR KATOLIK “X” di SUMENEP Senny Harindahyani
Jurnal Akuntansi Bisnis Vol 7, No 2 (2014): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The quality of primary and secondary education in Indonesia is still relatively low, due to low service standards in primary and secondary education accompanied by unchecked corruption within the Department of Education’s bureaucracy. In an effort to improve the quality of schools, there is a need for program evaluation on a regular basis, one of which is operational auditing. The purpose of this research is to gain a extensive understanding of the application of the operational audit in evaluating internal control at Catholic Primary School "X" in Sumenep. Audits are carried out in several stages, which can be broadly grouped into three stages, namely: planning or preliminary survey, implementation, and reporting. This research resulted in findings that indicate the internal controls on learning activities and management activities at Catholic Primary School "X" still has weaknesses. From the findings of the audit carried out a development stage is carried out that aims to provide recommendations on the reporting stage in order to assist the management division in repairing these issues. The implementation of this audit is expected to improve the quality of education services in the Catholic Primary School "X" -Sumenep, aiming to reform educational institutions by setting a foundation of transparency and accountability. Keywords: Operational Audit, Internal Control, Primary and Secondary Education, School.

PENGARUH AGRESIVITAS PAJAK TERHADAP BEBAN HUTANG PADA PERUSAHAAN MANUFAKTUR TAHUN 2012-2014 Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 9, No 1 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This study aims to empirically examine the factors that affect the level of financial statements disclosure, using financial leverage, size, auditor type, profitability, age, and risk as independent variable.This study was conducted using multiple regression analysis and data processing with the E - views 6.0 program. The data in this research is secondary data obtained from the audited financial statements for 2010-2014 and the annual report for 2011-2013. The population in this study amounted to 141 companies, which obtained a sample of 69 companies and 207 units of observation (69 companies multiplied by 3 years).The results from this study indicate that there are two independent variables to be significant with level of disclosure of firm report , financial leverage to be negative significant for determining the level disclosure and firm size has a positive significant with the level disclosure. While 4 other variables, auditor type, the profitability, firm age and firm risk insignificant with the level of disclosure.Key words : financial statement disclosure, leverage, size, auditor type, profitability, age, risk

MVA SEBAGAI PROXY EVA DAN PENGARUHNYA PADA NOPAT DAN TOTAL SHAREHOLDER RETURN– PERUSAHAAN ECERAN TBK Priyo Darmawan
Jurnal Akuntansi Bisnis Vol 1, No 1 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The development in the Indonesian capital market, both in depth and breadth along with the increased awareness among the shareholders, has increased the pressure on the companies to consistently perform better. One of the indicators of such performance is the Market Value Added (MVA). Literature is replete with studies, which have tried to capture the behavior of MVA. Stewart (1991) claims that EVA is the ultimate proxy of MVA. Following Stewart (1991), several studies examined the relationship between EVA and MVA using the Stern Stewart-1000 data. Most of these studies found evidence to support Stewart’ s claim. Despite the popularity of the concept, very few studies have been undertaken to empirically test the ability of EVA to reflect or proxy the MVA of Indonesian retail companies, which registered on the Indonesia Stock Exchange from 2002 - 2006. This study makes an attempt to fill the gap. This study empirically examines the relationship between MVA and EVA of the Indonesian retail go public companies. Though the focus of the paper is the relationship between EVA and MVA, it also tries to understand the relationship between MVA and other common accounting numbers like NOPAT, TSR. The study indicates that there is no strong evidence to support Stern Stewart’ s claim that EVA is superior to the traditional performance measures in its association with MVA.Key Words: Economic Value Added (EVA), Market Value Added (MVA), Net Operating Profit after Tax (NOPAT), Total Shareholder Value (TSR)

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Contact Name
Ernie Riswandari

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+6281387005908

Journal Mail Official
jab@ubm.ac.id

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Jl. Lodan Raya No. 2 Ancol Jakarta Utara

Location
Kota tangerang,

Banten

INDONESIA