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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 262 Documents
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Pengaruh Kompensasi, Budaya Organisasi, dan Motivasi terhadap Kinerja Karyawan PT. MBA Febrina Fitriani; Denta Felli Ananda
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.v15i1.1881

Abstract

This study intends to analyze the effect of compensation, organizational culture, and motivation on employee performance at PT. MBA. In this study, a sample of 59 non-managerial employees was used with purposive sampling technique. Testing the hypothesis in this study using multiple linear regression analysis method. Based on the results of this study, it was concluded that there is an effect of compensation on the performance of employees of PT. MBA. Meanwhile, there is no influence between organizational culture and motivation on the performance of PT.MBA employees.
Faktor Keuangan mempengaruhi Nilai Perusahaan pada Subsektor Retail di BEI Ketty Novelina Tarigan; Erika Jimena Arilyn; A Sri Wahyudi
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.v15i1.1943

Abstract

This study was conducted to see the effect of profitability, company growth, company size, liquidity, leverage, and dividend policy on firm value. The sample used in this study were listed companies in the wholesale sub-sector on the Indonesia Stock Exchange for the period 2007-2021 and used purposive sampling as a sampling method. With this method, there are 8 companies that meet the sampling criteria and are selected as samples with a total of 120 data. The research method used in this study is descriptive statistics and panel data regression, with the common effect model chosen. The result of this study indicate that company growth, company size, liquidity, leverage, and dividend policy do not effect the firm value. Meanwhile, profitability effects the firm value.
Tata Kelola Perusahaan, Financial Leverage, Profitabilitas, dan Pengaruhnya terhadap Praktik Manajemen Laba Tjhai Fung Jin
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.v15i1.1980

Abstract

The purpose of this study is to provide empirical evidence regarding the influence of corporate governance, financial leverage, and profitability towards earnings management. The corporate governance consists of managerial ownership, institutional ownership, and board director size. Samples of this research were selected based on the purposive sampling method and resulted in 29 manufacturing companies listed on Indonesian Stock Exchange during the period of 2017-2021 or total 142 data after outlier test. A total of 142 data were analyzed using multiple linear regression. The results of this research show that board director size has significant negative influence on earnings management. The company who has more directors, it shows a good corporate governance and affect on decreasing earnings management pratice. Other variables such as managerial ownership, institutional ownership, financial leverage, and profitability have no influence on earnings management.
PENGARUH REKRUTMEN, SELEKSI, DAN PENEMPATAN KERJA TERHADAP PRODUKTIVITAS KERJA PADA PT. XYZ Syahrian; Rayhan Widyadhana Darmawan
Media Bisnis Vol 15 No 2 (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.v15i2.1961

Abstract

Abstract: Work Productivity is one aspect that plays an important role in the development of a company or organization. In this study, its aims to test the influence between work productivity and recruitment, selection, work placement on employees of PT. XYZ. In this study, used questionnaires to collect data. The sample in this study was 69 employees. The sampling technique in this study used a Nonprobability Sampling method with the saturation sampling. The data analysis method used is multiple linear regression. The analytical data used in this study used classical assumption tests, normality tests, model tests, and hypothesis tests. The results of the analysis in this study indicate that recruitment, selection, and work placement have an influence on work productivity. So that PT. XYZ needs to pay attention to the level of recruitment, selection, and work placement as an effort to improve work productivity.
PENGARUH TRANSFER PRICING DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Janice Sutanto; Hilary
Media Bisnis Vol 15 No 2 (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.v15i2.1966

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai pengaruh transfer pricing, leverage, profitabilitas, pertumbuhan penjualan, intensitas modal, ukuran perusahaan dan konservatisme akuntansi terhadap penghindaran pajak. Terdapat 4 variabel pada penelitian sebelumnya yaitu transfer pricing, leverage, profitabilitas dan ukuran perusahaan. Penelitian ini menambahkan variabel independen intensitas modal, ukuran perusahaan dan konservatisme akuntansi. Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2021. Sampel diperoleh dengan menggunakan purposive sampling method dengan menetapkan enam kriteria sampel yang akhirnya memperoleh jumlah perusahaan sebanyak 41 perusahaan manufaktur, sehingga didapatkan 123 data yang digunakan sebagai sampel penelitian. Penelitian ini menggunakan model regresi berganda untuk menguji pengaruh dari masing-masing variable. Hasil dari penelitian menunjukkan bahwa leverage, profitabilitas dan ukuran perusahaan berpengaruh terhadap penghindaran pajak. Sedangkan transfer pricing, pertumbuhan penjualan, intensitas modal dan konservatisme akuntansi tidak berpengaruh terhadap penghindaran pajak.
EFFORTS TO INCREASE EMPLOYEE JOB SATISFACTION IN THE HOSPITALITY BUSINESS MAUREN HADISAPUTRA; IAN NURPATRIA SURYAWAN
Media Bisnis Vol 15 No 2 (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.v15i2.1996

Abstract

Employees are one component of human resources that is important to note because employees have an important role in supporting the success of the company. The purpose of this study was to examine the effect of employee job satisfaction on leadership, team work, and work motivation on XYZ Hotel employees. The method used in this research is descriptive and causality. Data collection was carried out by distributing questionnaires. The sample in this study were 67 employees. The sampling technique in this study used a nonprobability sampling sample with a purposive sampling method. The data analysis technique used in this research is multiple linear regression analysis technique. The methods for analyzing data in this study are normality, classical assumptions, model testing and hypotheses. The result of this study is that leadership and work motivation have a positive effect on employee job satisfaction. While the work team has no effect on employee job satisfaction.
Pengaruh Stres Kerja, Lingkungan Kerja,Kepercayaan Diri Terhadap Kinerja Karyawan PT. XYZ Pinka Julinda Sari; Setia Tjahyanti
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.v15i1.2044

Abstract

Penelitian ini bertujuan untuk menganalisis serta mengetahui pengaruh stres kerja, lingkungan kerja, dan kepercayaan diri terhadap kinerja karyawan PT. XYZ. Populasi yang digunakan pada penelitian ini adalah karyawan pada PT. XYZ yang berjumlah 505 karyawan dan sampel yang digunakan sebanyak 96 karyawan. Teknik pengambilan sampel yang digunakan yaitu non-probability sampling dengan teknik penentuan sampel purposive sampling dimana teknik pengambilan sampel dengan pertimbangan tertentu. teknik pengambilan data melalui penyebaran kuesioner menggunakan skala likert. Data kemudian dianalisis dengan menggunakan data statistik. Metode yang digunakan pada penelitian ini yaitu metode deskriptif dan kausal dengan pengujian menggunakan analisis regresi linear berganda. Berdasarkan hasil penelitian data dalam penelitian ini menunjukan bahwa stres kerja, lingkungan kerja, dan kepercayaan diri berpengaruh positif terhadap kinerja karyawan PT. XYZ.
Pengaruh Ownership Dan Faktor Lainnya Terhadap Nilai Perusahaan Susanti E Effendi; Magda Siahaan
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.v15i1.2061

Abstract

This research examines the effect of return on asset, debt-to-asset ratio, current ratio, firm size, dividend payout ratio, managerial ownership, and institutional ownership on the firm value in non-financial companies listed on the Indonesia Stock Exchange. This research used samples from non-financial companies listed on Indonesia Stock Exchange and purposive sampling to get non-financial companies listed on Indonesia Stock Exchange from 2019 to 2021; 59 companies and 177 data were selected as this research sample. This research shows that the return on asset and debt-to-asset ratio positively affect the firm value. In contrast, the current ratio, firm size, dividend payout ratio, managerial ownership, and institutional ownership do not affect the firm value.
PENGARUH PELATIHAN DAN FAKTOR LAINNYA TERHADAP KINERJA KARYAWAN DIVISI FINANCE PT X Denta Ananda; Immanuela Anabel Prita Puriandari
Media Bisnis Vol 15 No 2 (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.v15i2.2099

Abstract

Abstract: The purpose of this research is to determine what factors can affect employee performance at Finance Department at PT X. The variables which going to be examined are Training, Compensation, Motivation and Work Discipline. The research design used in descriptive research and causality research. The sampling in the study used 77 respondents with saturated sampling techinque. This research used the multiple linear regression method with statistical data processing tools. The result showed that Training has no influence to Employee Performance, but for Compensation, Motivation and Work Discipline has influence to Employee Performance. Keywords: Training, Compensation, Motivation, Work Discipline, Employee Performance. Abstrak: Penelitian ini bertujuan untuk mengetahui faktor-faktor apa saja yang dapat memengaruhi kinerja karyawan pada divisi Finance di PT X. Variabel yang akan diteliti adalah Pelatihan, Kompensasi, Motivasi dan Disiplin Kerja serta pengaruhnya terhadap Kinerja Karyawan. Penelitian ini menggunakan rancangan penelitian deskriptif dan kausalitas. Teknik sampling yang digunakan dalam penelitian ini adalah sampling jenuh dengan menggunakan 77 responden. Penelitian ini menggunakan metode regresi linear berganda dengan alat olah data statistik. Hasil penelitian menunjukkan bahwa Pelatihan tidak berpengaruh terhadap Kinerja Karyawan, sedangkan Kompensasi, Motivasi dan Disiplin Kerja berpengaruh terhadap Kinerja Karyawan. Kata kunci: Pelatihan, Kompensasi, Motivasi, Disiplin Kerja, Kinerja Karyawan.
Pengaruh Rasio Keuangan, Komite Audit, dan Tata Kelola Perusahaan terhadap Financial Distress Hanny Hanny; Aan Marlinah
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.v15i1.2102

Abstract

The purpose of this study is to obtain empirical evidence about the influence of leverage, liquidity, profitability, sales growth, operating capacity, proportion of independent commissioners, size of audit committee, managerial ownership and frequency of audit committee meetings as independent variables on financial distress as dependent variable. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The study used purposive sampling with total 63 companies and 189 research data. This study uses multiple regression methods to examine variables that affect financial distress measured using the Altman Z-score. The results of this study indicate that Profitability, Operating Capacity, Proportion of Independent Commissioners, and Managerial Ownership have an influence on Financial Distress. While, Leverage, Liquidity, Sales growth, Size of Audit Committee, and Frequency of Audit Committee Meetings have no effect on Financial Distress.

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