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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 LDR, ROE, DER, NIM, NPL, CAR Terhadap Harga Saham Sektor Perbankan Konvensional Periode 2014-2018 Dwi Riska Nabila; Siti Ruhana Dara
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine the effect of loan to deposit ratio, return on equity ratio, debt to equity ratio, net interest margin, non-performing loans and capital adequacy ratios on share prices in conventional banking sub-sectors registered in the Indonesia Stock Exchange in the 2014-2018 period. Samples were taken using a purposive sampling method, so that of 44 banks listed on the IDX, 37 banks were found that met the criteria. Data were analyzed using multiple linear regression methods with panel data through EViews 9. The results of this study indicate that non-performing loans have an influence on stock prices. While the loan to deposit ratio, return on equity ratio, debt to equity ratio, net interest margin, and capital adequacy ratio have no effect on stock prices
Pengaruh Variasi Produk dan Celebrity Endorsment Terhadap Kepuasan Konsumen yang Berdampak pada Keputusan Pembelian Produk Safi Erika Dona Pratiwi; Herwin
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This objectives of study is to know how the Effect of Product Variation and Celebrity Endorsement on Consumen Satisfaction that Impacts on Safi Product Purchasing Decisions. This research uses quantitative methods with non Probability Sampling techniques. A sample of 150 respondents were consumers who had used Safi products. The results showed that Product Variation has a significant influence on the Purchase Decision of Safi products. Likewise the Safi Product Purchase Decision has an effect on Consumer Satisfaction, while Celebrity Endorsement has no significant influence on the Safi Product Purchasing Decision.
Pengaruh Reference Group dan Online Costumer Review Terhadap Minat Beli di Kei Hobby Shop (Studi Kasus Komunitas Facebook Kei Hobby Shop) Bryan Javin Santoso; Joseph M.J. Renwarin
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine the effect of the Reference Group and Online Customer Review on buying interest in the Kei Hobby Shop. There are three variables in this study that include the Reference Group, Online Customer Review and buying interest. Researchers used quantitative methods and samples used in this study amounted to 151 respondents who knew the Kei Hobby Shop. The technique used in this study was purposive sampling which was part of non probability sampling. The research data analyzed using SPSS 21 showed that the Reference Group variable had influence on buying interest and the variable Online Customer Review has an influence on buying interest in Kei Hobby Shop.
Pengaruh Dewan Pengawas Syariah, Komite Audit, Kepatuhan Syariah Terhadap Persistensi Laba Susi Susanti Bambang; Agus Munandar
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine the influence of Sharia supervisory board, audit Committee, and sharia compliance to earnings persistence. This research uses quantitative data from sharia bank companies registered with financial services authority from 2014 – 2018. The number of populations and samples for this study was as many as 14 companies and in this study used the saturated sample techniques. The research uses regression methods and uses the Eviews 9 application. The results showed that sharia supervsory boards positively influence the earnings persistence, the audit committee positively influence the earnings persistence, and sharia compliance posittively influence the earnings persistence.
Pengaruh Kompleksitas Tugas, Skeptisme dan Self-efficacy Terhadap Audit Judgement Andhika Dhevara; Sophia Andini
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study discusses the evaluation of task commitment, skepticism and self-efficacy of audit judgement. This research was conducted at a Public Accounting Firm using probability sampling method with simple random sampling technique using primary data. Questionnaire data analysis was carried out by multiple regression using SPSS version 25 application. The population of this study were auditors working in the Jakarta Public Accountant Office and obtained sample of 80. The results showed that skepticism and self-efficacy had a positive effect on audit judgement and task effectiveness had no effect on audit judgement. As for task effectiveness, skepticism and self-efficacy together influence audit judgment.
Pengaruh Profitabilitas dan Financial Distress Terhadap Tax Avoidance dengan Corporate Governance Sebagai Variabel Pemoderasi Fadillah Egiana; Dade Nurdiniah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This research aims to test empirically the effect of profitability and financial distress towards tax avoidance with corporate governance as measured by independent board of commissioners, institutional ownership, and managerial ownership as moderating variable. This research used quantitative data from trading and servicecompanies listed in Indonesia Stock Exchange (BEI) during the year 2016-2018, with theselection of sample used purposive sampling method, and the testing of hypothesis used multiple regression analysis. The result of this research showed that profitability has influenceon tax avoidance and financial distress has influence on tax avoidance. The independent board of commissioners and managerial ownership do not moderate the influence of the profitability and financial distress on tax avoidance, butmoderate of the institutional ownership has influenceof the profitability and financial distress on taxavoidance.
Pengaruh Sales Growth, Kepemilikan Institusional dan Kepemilikan Asing Terhadap Tax Avoidance Maria Renata; Ahalik
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This research objective is to determine the influence of sales growth,Institusional ownership and foreign ownership on tax avoidance. This research uses quantitative methods. The population in this study is companies that have IPO in 2014-2016 with data processed in 2016-2018 listed on the Indonesia Stock Exchange. The sampel selection method uses saturated sampling totaling 28 copanies with 84 observations based on certain criteria. Data analysis method used in this reseach is descriptive analysis and multiple linear regression analysis using SPSS version 25 application. The results of this study are that sales growth has a significant effect on tax avoidance. while institusional ownelship does not significantly infuence tax avoidance. In addition, foreign ownerships has nosignficant effect on tax avoidance. In addition, foreign ownership has no significant effect ion tax avoidance.
Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan Terhadap Tax Avoidance Owen Jonathan Pratama Sibarani; Emmiliana Hartanti
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

Tax avoidance is a process carried by companies to reducing tax burden so that profits can be obtained maximally without violating tax regulations. This research aims to analyze the influence leverage, profitability, and company size towards tax avoidance. The population in this research are all of the manufacturing companies basic industry & chemical sub – sector and consumer goods sub - sector listed on the Indonesia Stock Exchange (IDX) in the period 2016 - 2018. The sample selection by using purposive sampling and obtain a sample of 48 companies or 144 observation data. The data analysis method used in this research is multiple linear regression by using SPSS version 25. The simultaneously result showed that leverage, profitability, and company size do not affected towards tax avoidance. And the partially result showed that leverage do not affect toward tax avoidance, profitability affect toward tax avoidance, and company size responsibility affected toward tax avoidance.
Pengaruh Corporate Governance, Ukuran Perusahaan dan Profitabilitas Terhadap Tax Avoidance Islah Amara; Emmiliana Hartanti
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine the effect of corporate governance, company size and profitability on tax avoidance. In this study the sample used was manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2016-2018 with a total sample of 67 companies with a purposive sampling technique. This study uses multiple regression with a common effect approach. Tests conducted in this study are descriptive statistical tests, normality tests, multiple regression analysis tests, coefficient of determination tests, and partial significant tests. The results of this study indicate that company size and profitability have no effect on tax management, while corporate governance has an effect on tax avoidance.
Pengaruh Perencanaan Pajak dan Relevansi Nilai Laba Terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Pemoderasi Ira Alpina BR Surbakti; Nera Marinda Machdar
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study examines the effect of tax planning and the value relevance of earnings on firm value with institutional ownership as moderating. This study uses a sample of manufacturing companies listed on Indonesia Stock Exchange (IDX) in the range of 2013-2017. The research sample used was 51 companies with 255 observations. Data analysis used multiple regression analysis and Moderated Regression Analysis (MRA). The results of the study with multiple regression analysis show that tax planning does not have a significant effect on firm value, while the relevance of earnings values ​​has a significant effect on firm value. The analysis of the moderating variable with the MRA test shows that disclosure of institutional ownership is not able to moderate the relationship between tax planning to firm value, while disclosure of institutional ownership is able to moderate the relationship between the relevance of earnings value to firm value.

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