cover
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
ISSN : 20853106     EISSN : 27744280     DOI : https://doi.org/10.34208/mb
Core Subject : Economy, Social,
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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Articles 267 Documents
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.
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 Sari, Pinka Julinda; Tjahyanti, Setia
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

This research was intended to analyse determine the effect of work stress, work environment, and self-confidence on the employee performance at PT. XYZ. The population in this study were employees at PT. XYZ has as many as 505 employees and the sample used was 96 employee. The sampling technique used is non-probability sampling with a purposive sampling technique in which the sampling technique is taken with certain considerations. The data collection technique by distributing questionnaires using a likert scale. The data was then analyzed using statistical data. The method used in this research is a descriptive and causal method with testing using multiple linear regression analysis. Based on the research results, the data in this study show that work stress, work environment, and self-confidence positive affect employee performance at PT. XYZ
Pengaruh Ownership dan Faktor lainnya terhadap Nilai Perusahaan Effendi, Susanti E; Siahaan, Magda
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 Puriandari, Immanuela Anabel Prita; Ananda, Denta Felli
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

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.
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.
Menguak Nilai Kearifan Lokal di Balik Praktik Akuntansi Biaya oleh Para Petani: Studi Etnometodologi Islam Mohamad Anwar Thalib; Fathir Paputungan; Muhliansyah J.A. Kuntuamas
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.v15i2.2106

Abstract

This research departs from problems related to the study of cost accounting in the agricultural context, which only reveals the reality of accounting limited to the material and ignores local cultural and spiritual values. This study aims to reveal the value of local wisdom behind agricultural accounting practices. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results showed that there were agricultural cost accounting practices in the form of rental fees for agricultural land expansion services, planting rice seeds, costs for seeds, fertilizers, and pesticides, as well as increased costs due to rising fuel prices. Financial accounting practice is conditional on the value of patience (patience). The value of patience is reflected through the actions of farmers who persist in this profession, even though the cost of managing agricultural land is increasing due to rising fuel prices. In Gorontalo's Islamic culture, elders often instill the value of patience in the local community through the expression (lumadu) “mopo’o tanggalo duhelo” This expression means full of patience. The implication of this research is to present agricultural accounting practices based on local cultural values.
Pengaruh Persistensi Laba, Risiko Sistematik, dan Faktor lainnya terhadap Earnings Response Coefficient Putri Aulia Afifah; Arya Pradipta; Dicky Supriatna
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.v15i1.2136

Abstract

This study aims to obtain empirical evidence of factors that influence the earnings response coefficient. The independent variables in this study are capital structure, systematic risk, company size, growth opportunity, profitability, and earnings persistence. While the dependent variable in this study is the earnings response coefficient (ERC). The object in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. A total of 50 companies with a total of 147 data were obtained using the purposive sampling method and was tested with the moderating regression analysis method. According to the hypothesis test, the result of this study is that capital structure, systematic risk, firm size, growth opportunities, profitability, and earnings persistence have no effect on the earnings response coefficient. No effect means that the increase or decrease capital structure, systematic risk, company size, growth opportunities, profitability and earnings persistence will not affect the market reaction to earnings announcements, thus that not reflect the value of earnings response coefficient.
Pengaruh Locus of Control terhadap Dysfunctional Audit Behavior: Religious Control sebagai Pemoderasi Prasetio, Febrina Viryani; Handojo, Irwanto; Ghazi, Muhammad
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.v15i1.2138

Abstract

The purpose of this study is to obtain empirical evidence about whether locus of control, professional commitment, time budget pressure, client importance, turnover intention, and personality type (type A) has an influence on dysfunctional audit behavior moderated by religious control on the influence of locus of control and professional commitment on dysfunctional audit behavior. The population in this study are auditors who work in public accounting firms in Indonesia. The sample selection technique is purposive sampling. Based on the sample selection criteria, the number of samples collected were 86 auditors. Those data are analyzed using multiple linear regressions analysis. The result of this study shows that locus of control has a positive effect on dysfunctional audit behavior. It means that the higher the locus of control, the higher the probability of dysfunctional audit behavior. Auditors tend to perform dysfunctional audit behavior when they face pressure in doing their job. The pressure can come from time, superiors, supervisors, or audit managers which are external factors. Professional commitment, time budget pressure, client importance, turnover intention, locus of control moderated by religious control, and professional commitment moderated by religious control do not effect dysfunctional audit behavior. This study also showed that religious control does not moderate the relationship between locus of control and professional commitment with dysfunctional audit behavior.
Pengaruh Gaya Kepemimpinan Transformasional dan Transaksional terhadap Kinerja Karyawan: Quality of Work Life sebagai Pemoderasi Cecilia Engko; Adonia A. Batkunde; Nilam Binti Baharudin
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.v15i1.2148

Abstract

This study aims to test and analyze empirically the influence of transformational and transactional leadership styles on employee performance with quality of work life as a moderating variable. Collecting data in this study using a questionnaire with saturated sample method. The population of this study was conducted at 12 BUMN companies in Ambon City with the unit of analysis used, namely employees of the finance department. The number of samples collected is 70 and processed by 70 respondents or 100%. Methods of data analysis using a moderated regression model (moderated regression analysis). The results of this study indicate that (1) transformational leadership style has a significant positive effect on employee performance, (2) transactional leadership style has a significant positive effect on employee performance, (3) quality of work life strengthens transformational leadership style on employee performance, (4) quality of work life strengthens the transactional leadership style on employee performance.