cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yulius Kurnia Susanto
Contact Email
yulius@tsm.ac.id
Phone
+6221-566671
Journal Mail Official
mb@tsm.ac.id
Editorial Address
Jl.Kyai Tapa no. 20 Grogol Jakarta 11440
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
MEDIA BISNIS
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : 20853106     EISSN : 27744280     DOI : https://doi.org/10.34208/mb
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
Media Bisnis is biannual publication issued in the month of March and September. Media Bisnis is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business issues that deal with social issues such as management (financial, human resources, marketing), accounting (financial accounting, management accounting, accounting information systems, taxation), 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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 267 Documents
 13   14   15   16   17 
Faktor-Faktor yang memengaruhi Corporate Social Responsibility Disclosure Verina Gladiola; Ricardo Suhendra Wirjawan
Media Bisnis Vol 13 No 2 (2021): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v13i2.1743

Abstract

This study aims to obtain emprical evidence regarding the effect of foreign ownership, managerial ownership, institutional ownership, audit committee, board of commisioner size and leverage on the disclosure of corporate social responsibility. The company used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018-202. The method used in this research is purposive sampling and there are 49 companies and 136 data used in this research. This research uses multiple regressionn method in conducting data analysis. The result of the research stated that the variables of foreign ownership, audit committee, board of commisaries size and leverage have an influence disclosure of corporate social responsibility. While the variable of managerial ownership and intitutional ownership have no effect on disclosure of corporate social responsibility.
Pengaruh Penerapan Sistem E-Filing, Pemahaman Perpajakan, Kesadaran Wajib Pajak, Sanksi Perpajakan, Pemahaman Internet, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Orang Pribadi Lucia Noviyanti; Meiriska Febrianti
Media Bisnis Vol 13 No 2 (2021): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v13i2.1744

Abstract

This study aims to obtain empirical evidence and to determine the effect of the application of e-fiiling system, understanding taxation, awareness of taxpayers, taxable sanctions, internet understanding and quality of services on individual taxpayer compliance who registered in KPP Bekasi Region. This study uses primary data by distributing questionnaires via Google Form to individual taxpayers who registered in KPP Bekasi Region. The number of samples are 95 respondents. This research uses purposive sampling method. The method for the data analysis in this research is multiple linear regression processed by statistical tests. The results of this study indicate that the application of e-fiiling system, taxable sanctions, quality of services has an effect on individual taxpayer compliance, while understanding taxation, awareness of taxpayers, and internet understanding have no effect on individual taxpayer compliance.
Faktor yang Memengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Wilayah Tangerang Myken Vanda Gishela; Rian Sumarta
Media Bisnis Vol 13 No 2 (2021): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v13i2.1745

Abstract

The aims of this study are to determine the factors that affecting the control of personal taxpayers’ attitudes regarding the implementation of tax education, tax knowledge, tax penalty, account representative’s services, tax amnesty, tax awareness, and the application of e-filing system. The object of this study was conducted on personal taxpayers registered in Tangerang tax office. The data were collected by questionnaire measured by likert scale. Purposive sampling sampling technique were applied to determine the samples in this study and the number of samples in this study consisted of 131 personal taxpayers that registered in Tangerang tax office. data analysis was performed by validity test, reliability test. The hyphotesis was tested using the coefficient analysis, coefficient of determination (adj R2), t and F test statictics. The results showed that the implementation of tax knowledge, tax penalty, and the application of e-filing system had a positive effect on individual taxpayers’ compliance that registed in Tangerang tax office. While, other independent variable do not have influence to tax compliance.
Faktor-Faktor dalam Mendeteksi Kecurangan pada Laporan Keuangan dengan Metode Fraud Diamond Tommy Ana Ximenes; Umar Issa Zubaidi
Media Bisnis Vol 13 No 2 (2021): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v13i2.1747

Abstract

The purpose of this research is to obtain empirical evidence regarding the effect of financial stability, external pressure, financial targets, the nature of the industry, effective monitoring, change of auditors, change of directors, institutional ownership and quality of external auditors as independent variables in detecting the likelihood of fraudulent financial reporting using fraud diamond methods. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. The sample used for this research consists of 40 listed manufacturing companies. The selection of these sample used the purposive sampling method with total 120 data and to analyze the data using multiple regression analysis. The research findings reveal that the nature of the manufacture industry and quality of external auditor are proven to have an influence in detecting the likelihood of fraudulent financial reporting. In the meantime, financial stability, external pressure, financial targets, effective monitoring, auditor turnover, change of directors and institutional ownership have no influence in detecting the likelihood of fraudulent financial reporting.
Faktor-Faktor yang memengaruhi Nilai Perusahaan Manufaktur di BEI Metta Laela Sari; Apit Susanti
Media Bisnis Vol 13 No 3 (2021): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to obtain empirical evidence from the influence of independent variables including, company size, company age, capital structure, financial performance, profitability, and current ratio on dependent variable firm value. Population in this research are manufacturing companies that are listed in Indonesia Stock Exchange from 2018 to 2020. The method that is used to select the research samples is a purposive sampling method. By using this method, 77 companies fulfill the criteria that has been set before. The results show that there are 231 data that can be used as a research sample. Then, this research used multiple regression methods to analyze the data. The results of this study prove that company age, financial performance profitability, and current ratio have influence toward firm value. If company age and profitability are increasing, firm value will decrease, however if financial performance and liquidity are increasing, the firm value will also increase. However, company size and capital structure have no impact on firm value.
Faktor - Faktor yang mempengaruhi Nilai Perusahaan Non-Keuangan di Bursa Efek Indonesia Aurellia Chrestella; Suryanto Suryanto
Media Bisnis Vol 13 No 3 (2021): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to obtain empirical evidence about the effect of independent variables on firm value. This research uses independent variables of managerial ownership, institutional ownership, capital structure, profitability, company growth, company size, and investment decisions. This study uses a population of non-financial companies listed on the Indonesia Stock Exchange from the period 2015 to 2017. There are 83 non-financial companies selected as the final sample and the hypothesis tested using multiple regression analysis. The results contained in the study show the influence of profitability, company growth, and investment decisions on firm value, while managerial ownership, institutional ownership, capital structure, and firm size have no influence on firm value..
Faktor-Faktor yang memengaruhi Nilai Perusahaan pada Perusahaan Non-Keuangan Vico Vico; Aries Jonathan
Media Bisnis Vol 13 No 3 (2021): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v13i3.1810

Abstract

This research was conducted to examine the effect of good corporate governance (managerial ownership, board of commissioner, independent commissioner and audit committee), CSR disclosure, dividend policy, and company’s characteristics (profitability, firm size, leverage and liquidity) in affecting firm value in non financial companies listed in Indonesia Stock Exchange. This research used 67 non-financial companies listed in Indonesia Stock Exchange since 2015 until 2017 and selected by purposive sampling method. Multiple linear regression is used to analyze the data in this study. The research results show that the independent commissioner, audit committee, dividend policy, profitability and firm size had influence towards firm value and for the managerial ownership, board of commissioner, CSR disclosure; leverage and liquidity had no influence towards firm value.
Dasawarsa: Kinerja Lingkungan terhadap Nilai Perusahaan Edi Harsono; Darwis Said; Aini Indrijawati
Media Bisnis Vol 15 No 1 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i1.1398

Abstract

The most basic purpose of establishing a company is to make a profit. The development of management understanding encourages the postponement of current income or expense to expect sustainability in the future or better earnings in the next period. Although the view of the Single Bottom Line has begun to be corrected by experts since the arrival of the Triple Bottom Line, the regulations governing it are not yet available. Through directed and continuous research, accounting standards that regulate the presentation of environmental-based reports will be taken on board soon. This article aims to collect and put together to provide a broader picture. The method used in this research is a systematic literature review. The presentation of this article is sunder into Introduction, Research Methodology, Results of Literature Review, Discussion and Discussion, and Conclusions, Limitations, and Suggestions. This article produces variations in the relationship between different variables. The inference presented by this article gives an opening to further research opportunities.
Pengaruh Operating Cash Flow dan Faktor Pendukung Lainnya terhadap Financial Distress Violita Christy; Kartina Natalylova
Media Bisnis Vol 15 No 1 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i1.1812

Abstract

The purpose of this research is to obtain empirical evidence about the effect of operating cash flow, liquidity, profitability, financial leverage, firm size, managerial ownership, institutional ownership, proportion of independent commissioners, and free cash flow on financial distress. This research used a sample of manufacturing companies that are consistently listed on Indonesia Stock Exchange ranged from year 2019 to 2021 as the population. The sample was obtained by using purposive sampling method and obtained final sample of 65 manufacturing companies listed on Indonesia Stock Exchange so as to obtain a total of 195 research data and used the multiple regression statistic. The result in this research showed that profitability and firm size had an effect on financial distress. A low profitability is a signal of company incapacity to convert revenue flow into profit, and so an increase on profitability will lower the probability of financial distress. Firm size had an effect on financial distress means the greater the company's total assets, the bigger probability the company to experience financial distress because of the greater expenses. Besides, operating cash flow, liquidity, financial leverage, managerial ownership, institutional ownership, proportion of independent commissioners, and free cash flow had no effect on financial distress.
The Analysis of The Effect of Profitability and Other Factors on Earnings Management Livani Arta Hiudy; Indra Arifin Djashan
Media Bisnis Vol 15 No 1 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i1.1829

Abstract

The objective of this research is to obtain empirical evidence of independent variables related to earnings management in non-financial companies. The independent variables used in this research are managerial ownership, institutional ownership, firm size, leverage, return on assets, sales growth, board size, and audit committee. This research used companies listed in non-financial sectors in Indonesia Stock Exchange from 2019 until 2021. There are 321 sample datas selected by using purposive sampling method. The model used in this research is multiple regression analysis. The result of this research shows that return on assets has an effect on earnings management. On the other hand, other independent variables, such as, managerial ownership, institutional ownership, firm size, leverage, sales growth, board size, and audit committee have no effect on earnings management.

Page 15 of 27 | Total Record : 267

 13   14   15   16   17 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol. 17 No. 2 (2025): Media Bisnis Vol. 17 No. 1 (2025): Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis Vol. 16 No. 1 (2024): Media Bisnis Vol 15 No 2 (2023): Media Bisnis Vol. 15 No. 2 (2023): Media Bisnis Vol. 15 No. 1 (2023): Media Bisnis Vol 15 No 1 (2023): Media Bisnis Vol 14 No 2 (2022): Media Bisnis Vol. 14 No. 2 (2022): Media Bisnis Vol 14 No 1 (2022): Media Bisnis Vol 13 No 3 (2021): Media Bisnis Vol. 13 No. 3 (2021): Media Bisnis Vol 13 No 2 (2021): Media Bisnis Vol 13 No 1 (2021): MEDIA BISNIS Vol 12 No 2 (2020): MEDIA BISNIS Vol 12 No 1 (2020): MEDIA BISNIS Vol 11 No 2 (2019): MEDIA BISNIS Vol 8 No 1 (2016): MEDIA BISNIS Vol 7 No 1 (2015): MEDIA BISNIS Vol 6 No 3 (2014): MEDIA BISNIS Vol 6 No 2 (2014): MEDIA BISNIS Vol 6 No 1 (2014): MEDIA BISNIS Vol 5 No 2 (2013): MEDIA BISNIS Vol 5 No 2a (2013): MEDIA BISNIS Vol 5 No 1 (2013): MEDIA BISNIS Vol 4 No 2 (2012): MEDIA BISNIS More Issue