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KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Published by UNIVERSITAS KALBIS
ISSN : 23386088     EISSN : 29881676     DOI : https://doi.org/10.53008
Core Subject : Economy, Science, Social, Engineering,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua artikel yang dikirimkan harus merupakan artikel asli, hasil penelitian yang sebelumnya tidak pernah dipublikasikan, eksperimental atau teoritis, dan akan ditinjau oleh reviewer. Artikel yang dikirimkan ke jurnal harus memenuhi kriteria ini dan tidak boleh sedang dipertimbangkan untuk publikasi di tempat lain. Naskah harus mengikuti gaya jurnal dan dapat ditelaah dan diedit.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Menejemen Teknologi dan Inovasi
Articles 663 Documents
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Pengaruh Faktor Fundamental, Economic Value Added dan Market Value Added Terhadap Return Saham pada Perusahaan Industri Nadya Syafira Pudaya; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study uses quantitative research that aims to see whether there is an influence of fundamental factors, economic value added, market value added on stock returns. Measuring fundamental factors with 5 dimensions, namely: current ratio, return on assets, debt equity ratio, price book value, total asset turnover. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. The number of research samples obtained were 101 companies with purposive sampling method. Data analysis using multiple regression using. The results show that the current ratio, debt equity ratio, total asset turnover, and market value added have a positive effect on stock returns. Meanwhile, return on assets, price book value ,and economic value added have no effect on stock returns.
Analisis Kontribusi, Efektivitas dan Kenaikan Target Pajak Restoran Terhadap Pendapatan Asli Daerah Provinsi DKI Jakarta Tahun 2015 – 2019 Sindy Meidiana Dwi Jayanti; Maulana Malik Muhammad
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

In restaurant tax revenue, there are several components that need to be known how the contribution, effectiveness and increase in the restaurant tax target to the regional original income of DKI Jakarta Province. The purpose of this study was to determine the criteria for contribution, effectiveness, and increase in the presentation of restaurant tax targets as a source of PAD for DKI Jakarta Province in 2015 – 2019. The data analysis method used was descriptive qualitative analysis using secondary data. The results of this study indicate that the restaurant tax contribution is included in the "Very Bad". Meanwhile, the effectiveness of hotel tax revenue on the target includes "Very Effective" with an average yield of 100.6% per year. And, the increase in the restaurant tax target in presentation increased by an average of 12.15% per year
Pengaruh Arus Kas Operasi, Leverage dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016 -2019) Reta Eka Sari; Maulana Malik Muhammad
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The aim of this research is to provide empirical evidence about the effect of operating cash flow, leverage, and company size on earnings management. The population this research are manufacturing companies listed in Indonesia Stock Exchange period 2016-2019. The samples of this study are 195 data using proposive sampling method. The data analysis method used in this research is multiple regression analysis using SPSS version 25. The result of this research show that operating cash flow has positive effect on earnings management and company size has negative effect on earnings management. But leverage has no effect on earnings management.
Pengaruh Ukuran Perusahaan, Opini Audit dan Kepemilikan Publik Terhadap Audit Delay Feline Chiquita; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine and analyze the effect of firm size, audit opinion and stock ownership on audit delay. The population in this study is all companies in the property and real estate sector listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique uses the purposive sampling method which produces a sample of 39 companies with a total of 195 observations. The data analysis method used is multiple regression analysis with a fixed effect model approach. The results of the partial test show that firm size has a positive effect on audit delay, audit opinion has no effect on audit delay and public ownership has a negative effect on audit delay.
Pengaruh Fee Audit, Audit Tenure, dan Rotasi Audit Terhadap Kualitas Audit Fransiska Ede; Maulana Malik Muhammad
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study was conducted to examine the effect of Audit Fee, Audit Tenure and Audit Rotation on Audit Quality. The sampling in this study of 26 financial companies listed in Indonesia Stock Exchange period 2017-2019 with purposive sampling method. Data obtained from the company’s financial statements that have been publication. The number of samples was obtained from 26 companies with total 78 sample.Quality audits in this study using a proxy public accounting firm size.The analysis technique that used in this study is logistic regression with a significance level of 5%. The results in this study indicates that (1) Audit Fee has significant positive effect on Audit Quality (2) Audit Tenure does not affect the Qualit of the audit, and (3) Audit Rotation does not affect the Quality of the Audit
Pengaruh Kompensasi Eksekutif, Koneksi Politik, dan Capital Intensity terhadap Tax Avoidance Cindy Felicia Nainggolan; Maulana Malik Muhammad
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

Tax avoidance is an engineering tax affairs in legal way by obeying and not going out from the regulations. This study aims to determine the effect of executive compensation, political connections, and capital intensity on tax avoidance measured using Cash Effective Tax Rate (CETR). The population in this study is manufacturing companies listed on Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample selected is 243 companies which selected by purposive sampling method. This study uses a classic assumption test, model feasibility test, multiple linear regression analysis and hypothesis test with data processing Eviews 10. The result of the research shows that executive compensation has no significant effect on tax avoidance, political connections has a positive and significant effect on tax avoidance and capital intensity has a negative and significant effect on tax avoidance.
Pengaruh Economic Value Added, Laba Akuntansi, Risiko Sistematis, dan Prediksi Kebangkrutan terhadap Return Saham Pada Perusahaan Food and Beverage yang terdaftar di BEI Periode 2015-2019 Yohana Srikandi Lumban Raja; Kenny Ardillah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine the effect of economic value added, accounting profit, systematic risk, and bankruptcy prediction on stock returns. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The number of research samples obtained were 15 companies using purposive sampling method, and the number of research data obtained was 75. The data analysis method used was panel data regression. The results of this study indicate that systematic risk has a significant negative effect on stock returns, while economic value added, accounting earnings, and bankruptcy predictions have no effect on stock returns.
Pengaruh Pressure, Opportunity dan Rationalization terhadap Financial Statement Fraud pada Perusahaan property dan Real Estate Radot Christian; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to examine the effect of pressure, opportunity and rationalization on financial statement fraud. The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of research samples obtained was 35 companies using purposive sampling method, then the amount of data in this study was 175. This research method was analyzed by multiple linear analysis and the research tool used was E-views 10. The results of the partial test showed that pressure had a significant effect on financial statement fraud, while opportunity and rationalization have no significant effect on financial statement fraud.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Umur Perusahaan terhadap Audit Report Lag pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016-2019 Mia Nurulzanah; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This research aims to examine the effect of profitability, firm size and firm age on audit report lag. The samples used in this study are manufacturing companies in the food and beverage sub- sector listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period, with a total population of 80 and a sample of 20 companies. Sampling was carried out using purposive sampling method with data analysis method using panel data regression method. The results of the analysis of the data obtained are that the profitability variable has a positive effect on audit report lag and the age of the company has a positive effect, while the firm size variable has a negative effect. Based on the results of the determination test, the value of the Adjusted R-Square is 0.475317, this means that it is equivalent to 47.5%. It can be explained by three independent variables (profitability, company size and age of the company) that affect the audit report lag. While the remaining 52.5% were influenced by other variables that were not researched by the researcher.
Pengaruh Kepemilikan Manajerial, Konservatisme Akuntansi, dan Asimetri Informasi terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Fidelia; Kenny Ardillah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine the effect of managerial ownership, accounting conservatism, and information asymmetry on earnings management. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. In this study, the sample used was a manufacturing company listed on the Indonesia Effect Exchange for the 2017-2019 period with a total population of 183 companies. With purposive sampling technique, get 28 companies as a sample. This study uses a panel data regression method with a general effects model approach using Eviews 10. The results of this study indicate that information asymmetry has a negative effect on earnings management while managerial ownership, accounting has no effect on earnings management.

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