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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 Corporate Governance, Profitability, Dan Financial Distress Terhadap Tax Avoidance Edgina, Mendy; Surjadi, Julisar
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The aim of this research was to obtain empirical evidence regarding the effect of the proportion of independent commissioners, audit committees, audit quality, profitability, firm size, institutional ownership, and financial distress on tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. The research sample used a purposive sampling method with a total of 68 manufacturing companies listed on the Indonesia Stock Exchange used as samples in this study. Hypothesis testing and data analysis were carried out using a multiple linear regression model. The results of the study can be concluded that the variable audit committee and audit quality have an effect on tax avoidance, while the proportion of independent commissioners, profitability, firm size, institutional ownership, and financial distress have no effect on tax avoidance.
Pengaruh Kepemilikan Institusional, Leverage, Dan Faktor Lainnya Terhadap Manajemen Laba Rahmawati, Fitri; Indrastuti, Dewi Kurnia
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This research aims to obtain empirical evidence about the effect of independent variables on the dependent variable and analyse factors that affecting earnings management. The independent variables in this research are institutional ownership, leverage, firm size, dividend policy, independent commissioner, and audit quality. This research used sample of 153 data from 51 manufacturing companies in the non cyclicals, cyclicals, and basic materials sector listed on the Indonesia Stock Exchange for the priode 2020 to 2022. This study used purposive sampling method for sample selection and used multiple regression for data analysis. The empirical evidence obtained from this study shows that independent commissioners and audit quality have a negative effect on earnings management. These results indicate that the presence of Independent commissioners will enhance the quality of supervision over manager behavior so that earnings management practices will decrease. Earnings management is negatively impacted by audit quality because managers are less likely to use earnings management techniques when an audit is conducted by an auditor with high capability, competence, independence, and experience. Further, institutional ownership, leverage, firm size, dividend policy have no effect on earnings management.
Sifat Industri, Pertumbuhan Perusahaan, dan Faktor Lainnya yang Mempengaruhi Fradulent Financial Statement Anthony, William Henry; Lasar, Hilary Flora A. T.
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Abstract: This research was conduct to obtain empirical evidence regarding the factors that influence fraudulent financial statement actions. The factors studied are nature of industry, company growth, effectiveness supervision, quality of external auditors, director experience, external pressure, and change in auditor. Sampling in this study used purposive sapling which resulted in a sample of 166 companies originating from consumer cyclicals and consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The data obtained from the sample was analyzed using the logistic regression method in SPSS version 25. The result of this study show that nature of industry, company growth, and director experience has a positif effect on fraudulent financial statement, then external pressure has a negative effect on fraudulent financial statement, while effectiveness supervision, quality of external auditors, and change in auditor have no influence on fraudulent financial statement. Keywords: Fraudulent financial statement, nature of industry, company growth, effectiveness supervision, quality of external auditors, external pressure
Struktur Kepemilikan Dan Faktor – Faktor Yang Mempengaruhi Manajemen Laba Riil Sepvianti, Meta; Rudyanto, Astrid
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This study aims to provide empirical evidence that ownership structure consisting of managerial ownership and institutional ownership, along with several other factors has an influence towards real earnings management. This research uses data obtained from manufacturing companies that has consistently been listed in Indonesia Stock Exchange for the 2019-2021 period. This study used multiple regression and was processed using the Statistical Package for the Social Sciences (SPSS). The results of this study indicate that the factors that influence real earnings management are audit quality, firm age, and profitability. Meanwhile, ownership structure (managerial ownership and institutional ownership), firm size, and leverage do not influence the company's decision to carry out real earnings management.
Pengaruh Earnings Management Dan GCG Terhadap Tax Avoidance Pada Perusahaan Consumer Cyclical Dan Non Cyclical Yang Terdapat Di Bei Tahun 2020-2022 Maharani, Siti Artika; Putri, Ade Hanifa
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this research is to analyze the effect of earnings management, independent commissioner, audit quality, audit committee, sales growth, and capital intensity on tax avoidance at companies listed on the Indonesia Stock Exchange, especially in the Consumer Cyclical and Non Cyclical from 2020 to 2022, particularly in Consumer Cyclical and Non-Cyclical sectors from 2020 to 2022. Samples are obtained through purposive sampling method, which only 62 companies that met the sampling criteria for the research. The research used multiple regression method to test the effect of each variable in influencing tax avoidance. The result of this research indicates that sales growth and capital intensity have an effect on tax avoidance. while, earnings management, independent commissioners, audit quality, and audit committee have no effect on tax avoidance.
Evaluating The Influence Of Satisfaction As A Mediator On Generation Z’s Loyalty To Airline ‘Aa’ Ruslim, Tommy Setiawan; Soelaiman, Lydiawati; Suryawan, Ian Nurpatria
Media Bisnis Vol. 17 No. 1 (2025): 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.v17i1.2608

Abstract

Aviation transportation services are something that people really need nowadays to make it easier to move from one place to another. The aviation industry in Indonesia is experiencing a surge in demand from the local community. The importance of customer loyalty in the aviation industry aims to maintain the existence of an airline or is even expected to be able to improve it so that it can become a superior airline in the aviation industry. Generation Z was found to prioritize air transportation as the main thing and factor in traveling. In realizing an optimal domestic airline aviation industry, "AA" implements strategies to realize business growth as an airline amidst the tightness of the industry. Loyalty can be influenced by satisfaction, likewise satisfaction can be influenced by service quality and brand image. This research aims to determine the factors that can influence "AA" airline loyalty in generation Z with satisfaction as a mediating variable.
Peningkatan Pangsa Pasar Pada Perusahaan Smartphone Melalui Brand Loyalty Nurul Fadhila, Amelia; Sutrisno, Nuno
Media Bisnis Vol. 17 No. 1 (2025): 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.v17i1.2670

Abstract

This research aims to determine the effect of Brand Experience to Brand Loyalty Smartphone in Bekasi through Brand Satisfaction and Brand Trust. The research design used is causality research. Where each variable are measured with 5 points Likert Scale. Primary data for this research were gathered by questionnaire. Purposive Sampling was used in this study, with 260 respondents. WarpPLS SEM 7.0 is the tool use for processing of research data. The results of this research show that Brand Experience have an influence of Brand Loyalty through Brand Satisfaction and Brand Trust. This research will offer insights and recommendations to smartphone companies, particularly Apple.Inc with iPhone product which is the object of this research, is capable of gaining market share in Indonesia’s smartphone sector.
Internal Factors Affecting Dividend Policy In Consumer Non Cyclical Industry Joel Napoleon, Ivan; Pusvikasari, Nila
Media Bisnis Vol. 17 No. 1 (2025): 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.v17i1.2675

Abstract

This research is conducted to examine the influence of internal factors of company on Dividend Policy. The independent variables in this study are Firm Size, Profitability, Growth Opportunity, Financial Leverage, and Liquidity. Research object will focus on companies in the Consumer Non Cyclical industry listed in Indonesia Stock Exchange (IDX) that consistently paid dividends during the period 2012-2022. A total of 10 companies were selected as the research sample through purposive sampling. Data analysis was performed using multiple linear regression. Based on the analysis results, it can be concluded that Firm Size, and Financial Leverage do not have an effect on Dividend Policy, while Profitability, Growth Opportunity, and Liquidity have a negative effect on Dividend Policy.
Kinerja Keuangan Dan Good Corporate Governance Terhadap Financial Distress Godnevlyn, Valencya Blesscha; Tjhai, Fung Jin
Media Bisnis Vol. 17 No. 1 (2025): 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.v17i1.2689

Abstract

The purpose of this research is to obtain empirical evidence about the effect of leverage, profitability, liquidity, sales growth, managerial ownership, institutional ownership, and intellectual capital on financial distress. This research sample consists of data from 75 companies operating in the cyclical and non-cyclical consumer sectors listed in Indonesia Stock Exchange (IDX) for the period 2020 - 2022. This research uses purposive sampling and using multiple regression analysis. The research results show that leverage, profitability, and liquidity have effect on financial distress. Leverage with high level of debt affecting the company’s inability to pay debts in the future, thereby increasing the risk of financial distress. High profitability is characterized by high expenses and increasing the risk of financial distress. High liquidity may increase the risk of financial distress if the company's current assets are greater than its fixed assets. Sales growth, managerial ownership, institutional ownership, and intellectual capital had no effect to financial distress.
Pengaruh Karakteristik Perusahaan, Kualitas Audit Terhadap Manajemen Laba : Kepemilikan Institusional Sebagai Moderasi Anwar, Andrew; Rahayuningsih, Deasy Ariyanti
Media Bisnis Vol. 17 No. 1 (2025): 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.v17i1.2696

Abstract

The purpose of this research is to obtain empirical evidence that company characteristics, audit quality and institusional ownership as variable moderation have an influence on earnings management. The Company characteristics consists of leverage, profitability, firm size and company growth. This research used consumer cyclicals and consumer non-cyclicals company listed on the Indonesian Indonesian Stock Exchange from 2020 to 2022. The method is using purposive sampling with total of 171 data from 57 companies. This research used multiple regression and data were processed using Statistical Package for the Social Sciences (SPSS) program. The result of this research shows that leverage, firm size .company growth, institusional ownership and audit quality have no influence on earning management. The result also indicates that institusional ownership could not moderate the influence of leverage on earnings management. Other result such as profitability have influence on earnings management. The higher the profitability, company will do earnings management in order to make ROA more efficient in order to make investor more interest.

Page 24 of 25 | Total Record : 247

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