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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 247 Documents
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Pengaruh Leverage dan Faktor Lainnya Terhadap Kesulitan Keuangan yang Dimoderasi Kepemilikan Manajerial Hana Nur Afifah
Media Bisnis Vol. 16 No. 1 (2024): 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.v16i1.2312

Abstract

Tujuan dari penelitian ini adalah untuk memberikan bukti empiris terkait hubungan antara leverage, likuiditas, operating capacity, debt to asset ratio, return on asset, dan keberagaman gender sebagai variabel independen, serta variabel yang dimoderasi oleh kepemilikan manajerial (leverage, likuiditas, dan operating capacity) terhadap kesulitan keuangan sebagai variabel dependen. Penelitian dilakukan terhadap seluruh perusahaan sektor consumer cyclicals dan non cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2022. Data pada penelitian ini bersumber dari website Bursa Efek Indonesia. Penelitian ini menggunakan purposive sampling method, dengan 64 perusahaan dari sektor consumer cyclicals dan non cyclicals, sehingga didapat 256 data yang digunakan sebagai sampel. Penelitian ini menggunakan metode moderation regression analysis. Penelitian ini membuktikan bahwa variabel independen leverage, likuiditas, operating capacity, debt to asset ratio, dan keberagaman gender tidak berpengaruh terhadap kesulitan keuangan. Sedangkan variabel return on asset berpengaruh positif terhadap kesulitan keuangan. Hasil lainnya adalah kepemilikan manajerial tidak dapat memoderasi hubungan antara leverage, likuiditas, dan operating capacity dengan kesulitan keuangan.
Analisis Pengaruh Intensitas Modal Dan Penghindaran Pajak Terhadap Nilai Perusahaan Catherine
Media Bisnis Vol. 16 No. 1 (2024): 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.v16i1.2313

Abstract

This research aims to analyze whether company size, profitability, leverage, liquidity, activity ratio, capital intensity, and tax avoidance and their influences on firm value in consumer cyclicals and consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period for year 2020 - 2022. The sample used was 67 companies with 201 data that met the criteria and the sampling method used was purposive sampling. In performing hypothesis tests, multiple regression analysis was used. The results of this research showed that leverage had a positive influence on firm value. Company size had a negative influence on firm value. Profitability, liquidity, activity ratio, capital intensity, and tax avoidance had no effect on firm value.
ANALISIS PENGARUH PENGHINDARAN PAJAK DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Michella Tjenyani
Media Bisnis Vol. 16 No. 1 (2024): 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.v16i1.2314

Abstract

Penelitian ini dilakukan dengan tujuan memperoleh bukti empiris mengenai pengaruh ukuran perusahaan, usia perusahaan, struktur modal, kinerja keuangan, profitabilitas, intensitas modal, dan penghindaran pajak terhadap nilai perusahaan. Penelitian ini dilakukan pada seluruh perusahaan sektor consumer non-cyclicals dan consumer cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode 2020-2022. Metode yang digunakan dalam pengambilan sampel adalah purposive sampling. Sampel yang diperoleh adalah sebesar 201 data dari 67 perusahaan. Pengujian hipotesis dalam penelitian ini menggunakan multiple regression analysis. Hasil dari penelitian ini menunjukkan bahwa ukuran perusahaan, kinerja keuangan, dan profitabilitas berpengaruh terhadap nilai perusahaan. Sementara, usia perusahaan, struktur modal, intensitas modal, dan penghindaran pajak tidak berpengaruh terhadap nilai perusahaan
Pengaruh Board Size dan Faktor Lainnya terhadap Audit Quality Angela Callista; Novia Wijaya
Media Bisnis Vol. 16 No. 1 (2024): 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.v16i1.2324

Abstract

The purpose of this research is to get empirical evidence from the seven variables used in the research. This study examines seven independent variables, namely audit fee, audit tenure, auditor’s reputation, audit rotation, auditor specialization, board size and audit committee on the dependent variable, namely audit quality.The population in this study were companies in the consumer cyclicals and consumer non-cyclicals sector that were listed in Indonesia Stock Exchange (IDX) on 2016-2022 with the secondary data collection method using purposive sampling method. The Sample used in this study were 144 samples consists of 48 companies.The research finding can be summarized as follows. One variable has an effect on audit quality, auditor specialization, meanwhile the others such as, audit fee, audit tenure, auditor’s reputation, audit rotation, board size and audit committee do not have any effect on audit quality.
Corporate Social Responsibility and other factors affecting Tax Avoidance
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.v15i2.2330

Abstract

The primary objective of this research is to obtain empirical evidence for the influence of corporate social responsibility (CSR) and other factors including return on asset, leverage, sales growth, capital intensity ratio, inventory intensity ratio, firm size, financial distress, accounting conservatism on tax avoidance. Population used in this research are consumer non-cyclicals and consumer cyclicals companies listed on the Indonesian Stock Exchange (IDX) from 2020 to 2022. The study employs a purposive sampling technique with the final result meeting the criteria on 62 companies, 186 data over a three-year period from 2020 to 2022. This research used multiple regression method to analyze the data. The results reveal that return on asset, sales growth, and inventory intensity ratio influence tax avoidance. On contrary, leverage, capital intensity ratio, firm size, financial distress, accounting conservatism, and corporate social responsibility show no influence on tax avoidance. Depending on the amount of profitability the business experiences, it will decide what steps to take to maximize its net profit. In other side, companies that incur costs that can be counted as tax deductions feel that the company no longer needs to avoid taxes.
Pengaruh Rasio Keuangan, Firm Size, dan Cash Flow terhadap Financial Distress Belva Monica Wahyudi; Ita Trisnawati
Media Bisnis Vol. 16 No. 1 (2024): 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.v16i1.2331

Abstract

This research aims to obtain empirical evidence regarding the influence of return on assets, current ratio, debt to equity ratio, firm size, total asset turnover, working capital to total asset ratio, and operating cash flow on financial distress. The sample of this research are cyclical and non-cyclical companies listed in Indonesia Stock Exchange between 2020-2022, and regularly issuing financial reports in Indonesian Rupiah. There are 179 companies with 537 data that selected as a final research sample and using a purposive sampling method for data processing. The obtained research results show that the current ratio influence financial distress. Other variables such as return on assets, debt to equity ratio, firm size, total asset turnover, free cash flow, working capital to total asset ratio, and operating cash flow do not influence financial distress.
Determinant Factors affecting Earnings Quality on Manufacturing Companies Jason Andrew; Yulius Kurnia Susanto; Dicky Supriatna
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.v15i2.2333

Abstract

The problem statement of this paper is to get empirical about factors that impact earnings quality such as the earnings persistence, institutional ownership, accrual components, leverage, liquidity, investment opportunity set, independent commissioners, and profitability. The sample in this paper is manufacturing firm listed on IDX from 2017-2021. The population, which passed the sampling criteria, is 51 firms with 255 data. The sampling used in this research is purposive that requires criteria to be examined. To analyze all the data, the research used multiple regression analysis method. From the multiple regression tests, it can be showed that independent commissioner and profitability have an affect on earnings quality. While earnings persistence, institutional ownership, accrual components leverage, liquidity and investment opportunity set shows no affect on earnings quality. If a company has a party that supervise the work of management, the firm performance is likely to align with the interests of its shareholders. Which this leads to the increasing quality of an entity’s earnings.
Pengaruh Persistensi Laba, Solvabilitas, dan Variabel Lainnya terhadap Kualitas Laba Bagas Danibrata
Media Bisnis Vol. 16 No. 1 (2024): 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.v16i1.2334

Abstract

The purpose of this research is to obtain empirical evidence about whether earnings persistence, solvency, liquidity, profitability, audit committee, and commissioner independence as independent variables have an influence on earnings quality as the dependent variable. This research used 210 data from 42 companies operating in the cyclical and non cyclical sectors that listed on Indonesian Stock Exchange for the period 2015 to 2022. The research method used in this research is the purposive sampling method in selecting samples and used multiple regression for the data analysis. The result of this research shows that independent variables earnings persistence and profitability affect earnings quality. While other independent variables earnings persistence, liquidity, audit committee, and independent commissioner have no effect toward earnings quality. Companies tend to do earnings management to keep their profit stable and to increase their profitability so which could end up lowering the quality of earnings
Beyond The Brew: Crafting Kopi Kenangan Purchase Decisions Through Store Atmosphere, Promotions, And Service Quality Budiastuti Fatkar; Deny Zasafani; Marchela Indah Atrisia; Sherly Astuti
Media Bisnis Vol. 16 No. 1 (2024): 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.v16i1.2355

Abstract

The culinary business competition holds significant popularity among Indonesian individuals, particularly within the food and beverage industry. Coffee shops have been undergoing significant expansion and can now be found in numerous locations. One notable example of this growth is Kopi Kenangan, which has emerged as one of the largest coffee shop chains. The primary objective of this study is to examine the impact of store atmosphere, promotions, and service quality on consumer purchasing behaviour at the Curug branch of Kopi Kenangan in Tangerang City. The target group for this study comprises individuals who have engaged in transactions at the Curug Tangerang Branch of Kopi Kenangan between December 2022 and June 2023. This study employed a non-probability sampling approach, specifically utilising the incidental sampling technique. The overall sample size consisted of 125 respondents. This study employs the technique of multiple linear regression analysis, utilising the statistical software SPSS 26 for Windows. The findings of the study indicate that factors such as store atmosphere, promotions, and service quality have a partial and simultaneous impact on consumer purchase decisions. For those involved in the coffee industry, this study's managerial implications may be useful.
Peran Good Corporate Governance, Corporate Social Responsibility Serta Capital Intensity Dalam Tax Avoidance Angel Fransisca; Deasy Ariyanti Rahayuningsih
Media Bisnis Vol. 16 No. 1 (2024): 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

This study aimed is to test and provide empirical evidence of the role of good corporate governance, corporate social responsibility, and capital intensity on tax avoidance. This study uses tax avoidance as the dependent variable measured by the CETR. The population in this study were manufacturing companies listed on the IDX in 2019-2021. The number of samples that were successfully obtained using the purposive sampling method were 53 companies with a total of 159 data. This study to determine the effect of institutional ownership, independent commissioner, audit committee, audit quality, corporate social responsibility, and capital intensity on tax avoidance. The results showed that audit committee had a positive effect on tax avoidance. Meanwhile institutional ownership has not effect on tax avoidance because institutional owners do not carry out good supervision and have the potential for tax avoidance to occur, independent commissioners has no effect on tax avoidance because independent commissioners have not been able to carry out their obligations to avoid tax avoidance, audit quality has no effect on tax avoidance because KAP does not have the authority to tax companies, CSR has no effect on tax avoidance because the amount of CSR disclosure does not affect corporate tax payments. Capital intensity has no effect on tax avoidance because fixed assets that have passed the age limit cannot be used as a deduction from pre-tax profit.

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