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Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Published by Universitas La Tansa Mashiro
ISSN : 23376112     EISSN : 28072804     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Studia Akuntansi dan Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) La Tansa Mashiro. Jurnal ini merupakan gabungan dari Jurnal Program Sarjana dengan nama StakeholderS (ISSN 1978-0648) dan Jurnal Program Pascasarjana dengan nama Gaung (ISSN 2089-1253). Sejak Volume I Nomor 1 April 2013, sebagai terbitan perdana, berkala ini berganti nama menjadi Jurnal Studia Akuntansi dan Bisnis. Frekuensi terbit yakni tiga kali setahun yaitu bulan April, Agustus, dan Desember. Jurnal Studia Akuntansi dan Bisnis memiliki fokus dan ruang lingkup : Ilmu akuntansi Ilmu manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 7, No 2 (2019)" : 6 Documents clear
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT SERTA DAMPAKNYA KEPADA NILAI PERUSAHAAN Susana Dewi
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v7i3.361

Abstract

This study aims to examine the effect of firm size and profitability on the disclosure of sustainability report and its impact to company value. The research was conducted on mining manufacturing industries in Indonesia listed on Indonesia Stock Exchange year 2011-2017. Company size measured using total asset logarithm natural, profitability measured using ROA, ROE, PM, sustainability report disclosure measured using SRDI based on Global Reporting Index (GRI) indicator, company value measured using PBV. The sample of research using purposive sampling method. The research design is quantitative, secondary data type, data source obtained from www.idx.co.id, yahoo finance.com, internal website of each company and Investment Gallery of Indonesia Stock Exchange Untirta Serang. Data analysis techniques use classical assumption test, multiple linear regression analysis and simple linear regression analysis using Statistical Package The Social Science (SPSS). The test results prove that the size of the company affect the disclosure sustainability report. Profitability has no effect on the disclosure of sustainability report. The disclosure of sustainability report has no effect on company value.
PENGARUH LEVERAGE, LIKUIDITAS, KOMISARIS INDEPENDEN, DAN UKURAN PERUSAHAAN, TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING Firmansyah Firmansyah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v7i3.362

Abstract

The purpose of this study was to analyze the effect of leverage, liquidity, independent commissioners, company size on firm value with dividing policy as moderating. In this study, testing four independent variables, where the independent variables are leverage, liquidity, independent commissioners, company size. This research was conducted in the consumer goods industry sector which was listed on the Indonesia Stock Exchange in the period 2013-2016. From 68 population using purposive sampling method in determining the sample, 13 companies were obtained which eventually became the samples studied. Data analysis was performed using variance-based structural equation analysis (SEM) with the Smart PLS (Partial Least Square) program. From the test results using the structural equation analysis method shows there are no variables that have a significant effect on firm value because it has a value 1.96, for variables that do not have a significant effect on company value, namely the variable leverage, liquidity, independent commissioners, and company size, and the role of dividend policy on the relationship of leverage, liquidity, independent commissioners, and company size to firm value does not strengthen and is not significant to firm value.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH KOTA TANGERANG Nurlaelah Nurlaelah; RR. Prima Dita Hapsari
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v7i3.342

Abstract

In accordance with Law no.28 of 2009 the Land and Building Tax has become a local tax. Local Own Revenue (PAD) will increase because new regional tax types have increased. This study aims to determine the effectiveness and contribution of land and building tax revenue for rural and urban areas (PBB-P2) to Local Revenue (PAD). The method used in this study is a quantitative research method and the data used in the study are secondary data, obtained from the Regional Revenue Agency (BPD) of Tangerang City.The results of this study indicate that land and building tax revenues from 2014-2018 have fluctuated every year, not always increasing or decreasing. Contribution to Regional Income tends to increase.
PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS RR. Prima Dita Hapsari; Nurlaelah Nurlaelah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v7i3.343

Abstract

The purpose of this study was to determine the effect of the Accounts Receivable Turnover (X1), Inventory Turnover (X2), partially and jointly on the Profitability of Property Companies listed on the Indonesia Stock Exchange.The type of data used in this study uses quantitative secondary data. Secondary data in this study were obtained from the Annual Report and financial statements of property companies on the IDX. For regression tests the researchers used statistical analysis with the SPSS 24 for windows program.From the research results it is known that the multiple linear regression equation Y = 3,970 + 1,715 Receivable Turnover + 1,799 Inventory Turnover + ε. Partially Accounts Receivable Turnover (X1) and Inventory Turnover (X2) variables have a significant effect on profitability. And jointly significant effect on profitability.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) MEMBAYAR PAJAK PENGHASILAN DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERATING Imas Fatimah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v7i3.399

Abstract

The purpose of this study was to examine whether Knowledge and Understanding of Taxation Regulations, Good Perceptions of the Effectiveness of the Taxation System, Level of Trustworthiness in the Legal System and Government affect the willingness of MSMEs to pay income tax with Economic Growth as a moderating variable.The population in this study were MSME entrepreneurs in the City of South Tangerang in the period 2017. The data processing was carried out with the help of the SPSS 22.0 program and WarpPLS 5.0.The results showed that the Knowledge and Understanding of Taxation Regulations, Good Perceptions of the Effectiveness of the Taxation System and the Level of Trust in the Legal and Government System have a significant effect on the willingness of MSMEs to pay income tax.Economic growth does not strengthen the influence of the interaction of Knowledge and Understanding of Tax Regulations and the Level of Trustworthiness in the Law and Government Systems on the willingness of MSMEs to pay income tax. Economic growth reinforces the interaction of Good Perception on the Effectiveness of the Taxation System on the willingness of MSMEs to pay income tax.
ANALISIS OPERATING LEVERAGE (DOL), FINANCIAL LEVERAGE (DFL), DAN COMBINATION LEVERAGE (DCL) TERHADAP EARNING PER SHARE (EPS) PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA Siti Mudawanah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v7i3.346

Abstract

The purpose of this study is to determine the effect of DOL on EPS, determine the effect of DFL on EPS, determine the effect of DCL on EPS and determine the effect of DOL, DFL and DCL on EPS. Adhi Karya (Persero) Tbk (ADHI), Elnusa Tbk (ELSA), Waskita Concrete Precast Tbk (WSBP), which came out of the LQ45 index calculation for this period. List of companies included in the 45 LQ45 Latest Stock Indexes (August 2019 - January 2020). Increased competition among companies in developing their companies so that the companies they manage have good value and good performance require companies to continue to make efforts to achieve with good strategies and proper financial management so that they are superior to other companies.The method used in this research is quantitative method. The research population to be carried out by researchers is all companies listed on the LQ45 index on the Indonesia Stock Exchange in 2017 - 2018, and the sample techniques used in this study are using purposive sampling techniques and selected by 29 companies. In this study the data were processed using SPSS V.20 software. To test the data using multiple linear regression analysis.The findings of this study are that DOL significantly influences EPS. However, DFL and DCL do not have a significant effect on EPS, and simultaneously DOL, DFL and DCL have a significant effect on EPS.

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