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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 Beban Kerja dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kinerja Karyawan di Kantor Pemerintah Xyz Dina Permatasari; Ignatius Ario Sumbogo
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 whether there is an influence between workload and the modernization of the tax administration system on the performance employees in the XYZ Government Office. This study uses a quantitative approach through distributing questionnaires to 100 XYZ Government Office employees. Hypothesis test results (t test) show that workload variables have a significant effect on employee performance variables. This is indicated by the value of t arithmetic of 3.375> t table 1.984 which is greater than t table. Likewise, the modernization of the tax administration system variable has a significant effect on employee performance variables with t count of 4.855> t table 1.984 which is greater than t table. The conclusion of this study is that the workload and modernization of the tax administration system have a significant effect on employee performance.
Pengaruh Gaji Guru dan Motivasi Kerja Terhadap Kinerja Guru pada SDIT Al-Muddatsiriyah Farid Wajdi; Didin Hikmah Perkasa
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 teacher salaries and work motivation on the performance of SDIT Al-Muddatsiriyah Jakarta teachers partially and simultaneously. Data is processed using SPSS v. 24. This study uses a quantitative approach through the results of interviews and questionnaires. Sampling taken from the entire population produced 50 respondents. The analysis used includes validity test, reliability test, classic assumption test, multiple linear regression test, test coefficient of determination, and hypothesis testing. The results of the study found that: 1.) partially teacher salaries had a significant effect on teacher performance with thitung (5,815)> t table (2012) 2.) partially work motivation had a significant effect on teacher performance with tcount (3,732)> t table (2012) 3 .) Simultaneously teacher salaries and work motivation have a significant effect on teacher performance with Sig. (0,000) <(0,05).
Pengaruh Konflik Peran, Ambiguitas Peran, dan Kelebihan Peran Terhadap Kualitas Audit Reynaldo Savero; 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 examine whether role conflict, role ambiguity and role excess have an influence on auditor quality. This study uses a survey approach in the form of a questionnaire filled out by 67 auditors in Jakarta as respondents. The data in this study were processed using SPSS 25 For Windows software. The hypothesis in this study was tested using multiple regression tests, T tests and F tests. The results in this study indicate that role conflict, role ambiguity and role overload have a significant effect on audit quality.
Pengaruh Struktur Modal, Persistensi Laba dan Ukuran Perusahaan Terhadap Kualitas Laba Anastasia Lie Tjahjadi; Dade Nurdiniah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This research was aimed to know determine the effect of capital structure, earnings persistence and company size on earnings quality. Earnings quality is a measure to compare what the profit generated is the same as what was previously planned. In this study, the sample used was manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period with a total sample of 58 companies. Data analysis method used in this study uses multiple linear regression analysis. The results showed that the capital structure affects earnings quality. The persistence of earnings based on accrual quality is stated to have an effect on earnings quality. The size of the company stated no effect on earnings quality.
Pengaruh Opinion Shopping, Prior Opinion, Debt Default, Terhadap Opini Going Concern yang dimoderasi Komite Audit Melvin; 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 analyze the influence of opinion shopping, prior opinion, and debt default on going concern opinion with the audit committee as moderating. The population used in this research were all service companies listed on the Indonesia Stock Exchange (IDX) in the period 2015 - 2018 with a sample selection technique using a purposive sampling method. The number of research samples are 67 companies and 268 research samples. Data analysis methods used logistic regression and moderated regression analysis using the SPSS version 25 program. The results of this research indicate that opinion shopping doesn’t have influence on going concern opinion, while prior opinion and debt default have a positive influence on going concern opinion. The audit committee can moderate opinion shopping towards going concern opinion but cannot moderate prior opinion and debt default towards going concern opinion.
Pengaruh Penghindaran Pajak, Kinerja Keuangan dan Leverage Terhadap Nilai Perusahaan Sianne Wella; Emmiliana Hartanti
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This research was aimed to know the influence of tax avoidance, financial performance and leverage on firm value. In this study, the sampel used are the listed companies of Indonesia Stock Exchange (BEI) in 2016-2018 with 58 sample companies by using a purposive sampling technique. This research used panel data regression method with random effect approach model. The results show that tax avoidance and leverage has no influence on firm value, whereas, financial performance has influence on firm value.
Pengaruh Akuntansi Hijau dan Pengungkapan Lingkungan Terhadap Kinerja Ekonomi dengan Asimetri Informasi Sebagai Variabel Intervening Vinsent Fernaldi Yulias Sayudha; Nera Marinda Machdar
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

Economic performance is company performance is needed as a measurement to see the performance and financial health of a company in making investor decisions. This research aims to analyze the influence of green accounting and environmental disclosure towards economic performance with information asymmetry as variable mediation. The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2013 – 2018. The sample selection by using purposive sampling and obtain a sample of 87 companies or 522 observation data. The data analysis method used in this research is multiple linear regression test and path analysis by using Eviews version 9. The result show that green accounting has positive influence on economic performance. Environmental disclosure has positive influence on economic performance. Nothing indirect effect green accounting on economic performance through information asymmetry. Nothing indirect effect environmental disclosure on economic performance through information asymmetry.
Pengaruh Profesionalisme Auditor, Independensi dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Akuntan Publik Rony Polindo; 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 demonstrate empirically and analyze the influence of the professional auditors, independent and professional ethics on the material considerations of public accountants. Sample from the study included auditors who worked in Central Jakarta, Southern Jakarta and several office of Big Four public accountant, and then the student of the sample using the simple random sampling technique led to 70 auditor of 38 public accountant. This study uses the help of SPSS programs 25 and Microsoft Office Excel in processing information that eventualy leads to accounting. The method used by the study is regression tests, F test and T tests. The results of this study are the professionalism auditors, independent and professional ethics of the profession affect consideration of materiality.
Pengaruh Likuiditas, Struktur Aktiva, dan Profitabilitas Terhadap Struktur Modal pada Perusahaan Subsektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia (BEI) Andhika Yusuf Aripranadja; Sarjono Sahar
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 liquidity, asset structure, and profitability on capital structure in property and real estate subsector companies listed on the Indonesia Stock Exchange. In this study the sample used is the Property and Real Estate subsector companies listed on the Indonesia Stock Exchange in the period 2015 - 2018 with a sample of 25 companies with 100 observational data. This research uses secondary data in the form of published financial statements. The analysis used in this study is multiple linear regression and the research method used in this study is the purposive sampling method. The results of this study indicate that liquidity has a significant positive effect on capital structure, asset structure has a significant positive effect on capital structure, and profitability has a significant negative effect on capital structure. Simultaneous test results show that liquidity, asset structure, and profitability have a significant positive effect on capital structure.
Pengaruh Ekonomi Hijau dan Bisnis Bertanggung Jawab Sosial Terhadap Risiko Kebangkrutan dan Risiko Sistematis dengan Komite Audit sebagai Intervening Mamta Sartika; 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 discusses the influence of green economy and social responsible business on bankruptcy risk and risk of systematic with the audit committee as intervening. Study aims to examine the effect of a green economy and social responsible business on bankruptcy risk; to examine the effect of a green economy and social responsible business on risk of systematic; and to examine the influence of the audit committee indirectly on the relationship of green economy and social responsible business. The sample selection method uses purposive sampling in companies listed on the Indonesia Stock Exchange in 2013-2018. There are 97 companies that meet the criteria as a research sample. The method of analysis uses multiple linear analysis using the program Eviews 10. The test results show that the green economy has a positive effect on the risk of bankruptcy, while social responsible business has a negative effect on the risk of bankruptcy. Green economy and social responsible business negatively affect risk of systematic. The audit committee has no effect on bankruptcy risk and risk of systematic and cannot indirectly affect the green economy and social responsible business.

Page 40 of 67 | Total Record : 663

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