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Jurnal Ekonomi Dan Bisnis
Published by Universitas Pekalongan
ISSN : 16930908     EISSN : 23016469     DOI : http://dx.doi.org/10.31941
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ekonomi dan Bisnis adalah jurnal yang mempublikasikan hasil -hasil penelitian dan kajian pustaka dibidang ekonomi manajemen, Akuntansi dan Bisnis. Jurnal Ekonomi dan bisnis Terbit secara berkala dua kali dalam setahun yaitu dibulan Maret dan September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 220 Documents
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DETERMINAN FAKTOR-FAKTOR YANG MEMPENGARUHI BESARAN IMBAL JASA AUDITOR EKSTERNAL Arum Ardianingsih; Juandy Seiver Langelo
Jurnal Ekonomi Dan Bisnis Vol 25, No 1 (2022): JURNAL EKONOMI DAN BISNIS MARET 2022
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i1.1937

Abstract

Audit is an activity of monitoring and evaluating the effectiveness of internal control and the fairness of the financial statements. The purpose of the audit is to add value to the company`s operations and improve the reliability of financial reporting. Large company tend to have complex transactions, business divisions, many subsidiaries and large assets. As a result, the audit completion takes longer and the amount of external auditor fees increases. Companies sometimes also have political interests to gain access to credit facilities and make the company more risk, as a result, the audit fees will be higher. This study examine the effect of political connections, business complexity and firm size on the amount of external auditor fees. The purpose of the study was to obtain empirical evidence abaut the effect of political connections, business complexity and firm size on the amount of external fees. The research data was taken using purposive sampling technique. The analysis technique uses classical assumption test, multiple linear regression and hypothesis testing. The results of the study show that political connections have a significant negative effect on the amount of fees for external auditors, while business complexity and company size have a significant positive effect on the amount of fees for external auditors
PENGARUH AUDIT QUALITY DAN INDEPENDENSI AUDITOR TERHADAP MANAJEMEN LABA RIIL MELALUI FINANCIAL DISTRESS Alma Maria Octavia; Husnah Nur Laela Ermaya; Dewi Darmastuti
Jurnal Ekonomi Dan Bisnis Vol 25, No 1 (2022): JURNAL EKONOMI DAN BISNIS MARET 2022
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i1.2012

Abstract

This research investigates the effect of audit firm size and auditor industry specialization that proxies audit quality, and auditor independence on real earning management through financial distress as an intervening variable. This study used 96 samples of manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 research period with a purposive sampling method. By using the Structural Equation Model, the results show that auditor industry specialization and auditor independence have a positive effect on real earnings management through financial distress. Conclusions from the the results of the study explain that financial distress can be a motivation for management to did real earnings management so that it can be an indication for auditor to detect real earnings management. Financial distress can motivate management to use their flexibility to modifiy company profit, so that it requires high quality of audit and independence of auditor. The result of this research are related to role and performance of auditor for understanding client’s condition and detecting irregularities, so this research contributes to examine audit quality and independence of auditor to detect real earning management through financial distress condition
Peran Sanksi Pajak dalam Memoderasi Pengaruh antara Tingkat Penghasilan dan Implementasi Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Muhammad Daffa Adyazmara; Rahmasari Fahria
Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2022): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i2.2436

Abstract

This study aims to determine the effect of income level and the samsat drive thru system through motor vehicle taxpayer compliance and the role of tax sanctions in moderating income level and the samsat drive thru system through motor vehicle taxpayer compliance. The populations used in this study are taxpayers who pay their motorized vehicle taxes at the Samsat Drive Thru Polda Metro Jaya, South Jakarta. Sampling in this study use accidental sampling. Sources of data in this study came from questionnaires. The data analysis method uses Structural Equation Modeling (SEM) using Smart Partial Least Square version 3.0. The results of this study indicate that the level of income has a significant effect on motor vehicle taxpayer compliance. The samsat drive thru system has no significant effect on motor vehicle taxpayer compliance. Tax sanctions are not able to moderate the effect of income levels and the samsat drive thru system on motor vehicle taxpayer compliance.
PENDAPATAN DAERAH, BELANJA DAERAH DAN PERTUMBUHAN EKONOMI DI KOTA/KABUPATEN KALIMANTAN BARAT Magdalena Nany; Mujiyono Mujiyono; Seseliya Seseliya
Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2022): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i2.2367

Abstract

The objective of this research was to give empirical evidence about the effects of Original Local Government Revenue, Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds, and Regional Expenditure on economic growth. One hundred and forty three data from 13 districts and municipalities in West Kalimantan province during 2008-2018 were analyzed by multiple regression analysis. The results show that Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds and Regional Expenditure have significant effects on economic growth. However Original Local Government Revenue do not have significant effects on economic growth.
Apakah Kepemilikan Publik dan Kontinjensi Berpengaruh terhadap Audit Report Lag dengan Reputasi KAP sebagai Pemoderasi? Iyun Yusnita; Shinta Ningtiyas Nazar; Syafrizal Syafrizal
Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2022): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i2.2435

Abstract

This study aims to analyze the effect of public ownership and contingencies on audit report lag with KAP's reputation as moderating. This research uses associative quantitative research, where there is a relationship between 2 (two) or more variables. The type of data used is Panel Data, where the data consists of many years of research and consists of many companies. The data used is secondary data derived from the entity's annual report taken from the official website of the Indonesia Stock Exchange (IDX) and IDN Financials. The research population is the Non-Cyclical Consumer sector company for the 2016-2019 period with a total sample of 30 companies (Purposive Sampling Method). A total of 120 observational data were processed through the Eviews 9 application with the stages of Descriptive Statistics Test, Regression Model Test, Classical Assumption Test, Panel Data Regression Test and Hypothesis Testing. The results showed that the public ownership variable had no effect on audit report lag, contingency variables had no effect on audit report lag, the KAP reputation variable could not moderate the effect of public ownership and contingency effects on audit report lag.
PENGARUH LABEL HALAL, BRAND IMAGE DAN KUALITAS PRODUK TERHADAP LOYALITAS KONSUMEN PADA PRODUK TOLAK ANGIN DENGAN KEPUASAN SEBAGAI VARIABEL INTERVENING (Studi kasus di Kecamatan Wonopringgo Kabupaten Pekalongan) Riki Andi Fajar; Siti Yunitarini; Ari Muhardono
Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2022): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i2.2385

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Label Halal, Brand Image dan Kualitas Produk terhadap Loyalitas Konsumen pada produk Tolak Angin melalui kepuasan konsumen sebagai Variabel Intervening (Studi Kasus Di Kecamatan Wonopringgo Kabupaten Pekalongan). Populasi yang digunakan dalam penelitian ini adalah konsumen yang mengkonsumsi tolak angin di Kecamatan Wonopriggo Kabupaten Pekalongan. Sampel yang digunakan dalam penelitian ini dengan menggunakan metode sampel stratified random sampling yang terdiri dari 14 desa dengan jumlah 97 responden. Dalam penelitian ini menggunakan uji analisis jalur (path analysis). Hasil penelitian ini menunjukan bahwa variabel label halal dan brand image tidak berpengaruh langsung terhadap kepuasan konsumen, dan kualitas produk berpengaruh langsung terhadap kepuasan konsumen, label halal, brand image dan kualitas produk berpengaruh langsung terhadap loyalitas konsumen melalui kepuasan sebagai variabel intervening
Optimalisasi Pelayanan Fiskus dan Sanksi Perpajakan sebagai Upaya Peningkatan Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Mediasi Rika Adriyana; Wahyu Puji Lestari
Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2022): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i2.2434

Abstract

This study aims to determine whether tax services and tax sanctions can affect taxpayer compliance with taxpayer awareness as a mediating variable. This research was conducted at the KPP Pratama Pekalongan City, with the object of research being taxpayers who have MSME businesses in the Pemalang Regency area. The sample used in this study was 100 respondents. The type of research is quantitative. The analysis technique uses the Warppls version 5.0 application. The results of this study indicate that the tax service has a positive effect on taxpayer awareness while tax sanctions have a negative and significant effect on taxpayer awareness. Fiscal services have a positive and significant effect on taxpayer compliance. Meanwhile, tax awareness and sanctions have no significant effect on taxpayer compliance. Therefore, taxpayer awareness cannot mediate the relationship between tax service and tax sanctions on taxpayer compliance.
Strategi Meraih Ceruk Pasar di Era New Normal (Studi Kasus pada Hotel Santika Pekalongan) Siti Nurhayati; Wenty Ayu Sunarjo; Dwi Susilo
Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2022): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i2.2463

Abstract

Since the Covid-19 pandemic was announced by the World Health Organization (WHO) on March 11, 2019, this has caused many economic shocks, both at the individual, household and company scale, as well as affecting the economy of a country and the world. One of the activities that has been significantly affected is hospitality. More than 3 months since the onset of Covid-19, hotels have barely received customers, occupancy is almost empty, and many employees are laid off. The aim of this research is to increase consumer confidence in Hotel Santika's services by implementing health protocols in marketing their products through service innovation, creation of excellence, and the strength of their offerings. The approach method used is descriptive statistics with multiple regression analysis tools. The results of this study are that there is one variable that has a negative influence on purchasing decisions (product innovation), while the other three variables (Promotion, Offering Power, and Online Media Utilization) have a positive influence on purchasing decisions
Penelusuran Fly Paper Effect pada Belanja Operasi dan Belanja Modal Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Tengah Ari Junaedi; Gregorius N Masdjojo
Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2022): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i2.2433

Abstract

This research examine the flypaper effects as one as the indicator of succes of decentralisations. The research analyze to find out wether Balancing Fund (especially General Fund Transfer) and The locally-generated revenur influence the Operational Expenditure and Capital Expenditure in the period of 2018-2020. The resources of data used are budget realization report of 35 Regency/City Regional Government Province of Central Java that was published at the Directorate General of Financial Balance Ministry of Finance. The method used in this study is a purposive sampling method with panel data which is used the combination period/years of 2018-2020 time series data and used the cross section data of 35 Regency/City Regional Governments in Province of Central Java. The result of research prove that there has been a flypaper effect on the Balancing Fund (especially General Fund Transfer) on Operational Expenditures at 35 Regency/City Regional Government in Province of Central Java. The Balancing Fund and Locally Generated Revenue each have a significant influence on Operational Expenditures. The results of the second hypothesis testing prove that the The Balancing Fund and Locally Generated Revenue have no effect on Capitall Exspenditures.
PENGARUH LEADER MEMBER EXCHANGE (LMX), DAN KARAKTERISTIK PEKERJAAN TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOUR (OCB) DENGAN MODAL SOSIAL SEBAGAI VARIABEL MODERAT (Studi pada Pegawai Sekretariat Daerah Kabupaten Batang) Ndaru Wijanarko; Endang Tjahjaningsih
Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2022): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i2.1739

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh Leader Member Exchange (LMX) dan Job Characteristics terhadap Organizational Citizenship Behavior (OCB) dan Social Capital sebagai Variabel Moderat pada Sekretariat Daerah Kabupaten Batang. Penelitian ini menggunakan metode kuantitatif dengan subjek penelitian sebanyak 110 karyawan. Metode analisis data yang digunakan adalah regresi linier dengan menggunakan software SPSS versi 19. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang positif dan signifikan secara parsial antara Leader Member Exchange (LMX) dan Job Characteristics terhadap Organizational Citizenship Behavior (OCB) dan Social Capital dapat sebagian memoderasi pengaruh Leader Member Exchange (LMX) dan Job Characteristics terhadap Organizational Citizenship Behavior (OCB) pada Sekretariat Daerah Kabupaten Batang. Dari hasil uji moderasi diketahui bahwa modal sosial berpengaruh signifikan terhadap Organizational Citizenship Behavior (OCB) dengan setiap interaksi juga berpengaruh signifikan, maka modal sosial dapat memperkuat pengaruh Leader Member Exchange (LMX), terhadap Organizational Citizenship Behavior (OCB), dan Karakteristik Pekerjaan pada Organizational Citizenship Behavior (OCB).

Page 14 of 22 | Total Record : 220

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