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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 Corporate Governance, Profitabilitas dan Leverage Terhadap Manajemen Pajak Bella Krisda Ningsih; 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, profitability and leverage on tax management. 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 population of 193 companies and sample of 66 companies with a purposive sampling technique. This study uses multiple regression with a random effect approach. Tests conducted in this research are descriptive statistical tests, normality tests, multiple regression analysis tests, coefficient of determination tests, simultaneous and partial significant tests.This study uses multiple regression with a random effect approach. The results of this study indicate that corporate governance and leverage have no effect on tax management, while profitability has an effect on tax management.
Pengaruh Inklusi Keuangan dan Kredit Bermasalah Terhadap Kinerja Keuangan dengan Pengungkapan Pelaporan Berkelanjutan sebagai Pemoderasi Leonardo Krishnanda; Nera Marinda Machdar
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 impact of financial inclusion and non performing loan on financial performance with sustainability reporting disclosure as moderator. Financial performance is measured by ROAA, ROAE, and net income. In this study, the sample used are the conventional bank listed in Indonesia Stock Exchange (BEI) in 2013-2018 with 34 sample by using a purposive sampling technique. This research used panel data regression method with random effect approach model. The results show that financial inclusion has no impact by ROAA and ROAE, but has positive impact on net income. Non performing loan has negative impact by ROAA, ROAE, and net income. Sustainability reporting disclosure does not strengthen nor weaken the impact financial inclusion and non performing loan on ROAA and ROAE. Sustainability reporting disclosure strengthen the effect of financial inclusion on net income. Sustainability reporting disclosure weaken the effect of non performing loan on net income.
Pengaruh Pelaporan Berkelanjutan dan Modal Intelektual Hijau terhadap Nilai Perusahaan dengan Set Kesempatan Investasi sebagai Variabel Pemoderasi Fransiska Ayu Septhiani; 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 aims to analyze the effect of sustainability reporting and green intellectual capital on firm value with investment opportunity set as moderating. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2018. The sample selection method used purposive sampling method and obtained a total sample of 87 companies or 522 observational data. The author usesthe method of data analysis with 2 regression models, the method is multiple regression analysis and Moderated Regression Analysis (MRA) using version 9 of E-views program. The results of partial testing show that sustainability reporting does positively affect firm value while green intellectual capital has a negative effect on firm value. Besides the other results found in this study, invetment opportunity set does not moderate the relationship between sustainability reporting and firm value, and also investment opportunity does moderate the relationship between green intellectual capital and firm value.
Pengaruh Reputasi Kantor Akuntan Publik dan Rotasi Audit Terhadap Kualitas Audit Hadi Pratama; Agus Munandar
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This research is using quantitive study aimed to see whether there are influence of reputation of public accounting firm and audit rotaion quality audit. Measure audit quality using 4 dimensions, restatement, going concern audit opinion, accrual quality, and ERC.The population in this research are all of the manufacturing companies listed on Indonesia Stock Exchange (IDX) in the period 2014-2018. The number of research samples obtained are 101 companies with purposive sampling method. The data analysis used logistic regression and multiple regression by using Eviews 9 and SPSS 25. result showed that reputation of accounting firm doesn't affect on the restatement, reputation of accounting public negatively affect on opinion going concern, reputation of accounting public positively affect on quality akrual and ERC. audit rotation negatively affect on restatement, audit rotation doesn't affect on opinion going concern, quality actual, and ERC.
Pengaruh Ukuran Perusahaan, Komite Audit, Pertumbuhan Penjualan, dan Kepemilikan Asing Terhadap Penghindaran Pajak dengan Tingkat Implementasi IFRS sebagai Moderasi Eka Ismiyanti; Ahalik
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study uses a research model to obtain empirical evidence about the effect of company size, audit committee, sales growth, and foreign ownership on tax avoidance with the level of IFRS implementation as a moderating variable. The variables used in this research model are company size, audit committee, sales growth, foreign ownership, tax avoidance, and the level of IFRS implementation. The population of this study is companies registered in the Kompas 100 index in the period 2016 - 2018. Based on sampling using the purposive sampling method, the samples used in this study were 52 companies with a period of 3 (three) years producing 156 total observations. Data analysis was performed with descriptive statistical analysis, and Moderated Regression Analysis (MRA) with SPSS version 25. The results of the study concluded that company size and foreign ownership had no effect on tax avoidance, the audit committee and sales growth had an effect on tax avoidance. The level of IFRS implementation is not able to moderate either the influence of company size, audit committee, sales growth and foreign ownership on tax avoidance.
Pengaruh Profitabilitas, Likuiditas, Intensitas Aset Tetap, Intensitas Persediaan, dan Komisaris Independen Terhadap Manajemen Pajak Medika Purnama Sari Sinaga; Basuki Toto Rahmanto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The effective tax rate is the effective corporate tax rate and can be calculated from the total income of taxpayer income divided by profit before taxation. This research aims to analyze the influence profitability, liquidity, capital intensity, inventory intensity, and independent commissioners towards the effective tax rates. The population in this research are all of the mining companies listed on the Indonesian Stock Exchange (IDX) in the period 2015 - 2019. The sample selection by using purposive sampling and obtain a sample of 9 companies or 45 observation data. The data analysis method used in this research is multiple linear regression by using eViews9. The partially result showed that profitability affected negatively towards effective tax rate. Liquidity, capital intensity, inventory intensity, and independent commissioner does not affect towards effective tax rate.
Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Sektor Property dan Real Estate Elsya Eryan; Siti Ruhana Dara
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study is to analyze the effect of profitability, liquidity, growth and firm size on capital structure. The sample used in this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. 41 companies were taken as samples. The sampling method used purposive sampling technique. The analysis uses the Fixed Effect Model in testing the hypothesis. The results of this study indicate that profitability has a negative effect on capital structure. Liquidity has a positive influence on the capital structure. Growth has no effect at all on capital structure and firm size has a positive effect on capital structure.
Pengaruh Displin Kerja dan Motivasi Terhadap Kinerja Pegawai pada Suku Dinas Kependudukan dan Pencatatan Sipil Kota Jakarta Pusat Guntoro Muhammad Widito; Anjar Dwi Astono
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

Public services are services that are the responsibility of the government to its citizens. This responsibility has been mandated in the 1945 Constitution. The purpose of providing public services is the fulfillment of the basic rights needs of every citizen and resident of a product, service and or administrative service provided by the government related to the public interst. In the era of decentralization and the current stronger democrazition, the demands for public service responsibilities are also getting stronger and more prominent. Therefore, work discipline and motivation are very important employees to be able to produce good work performance and serve the community with passion and heart sincerely so that the community can be helped quiqkly and also get a positive image from the community itself.
Pengaruh Celebrity Endorser dan Brand Image Terhadap Keputusan Pembelian Produk Bittersweet By Najla Maura Damadanti M; Donant Alananto Iskandar
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 how big the influence of celebrity endorser and brand image on purchasing decisions for Bittersweet By Najla products. This research is a quantitative study using the SPSS Statistics 21 program with a total sample of 135 respondents who are domiciled in East, Central, South, West, North Jakarta, Bekasi, Depok and Bogor using non-probability sampling and purposive sampling techniques. The results of this study is celebrity endorser and brand image have an influence on purchasing decisions for Bittersweet By Najla products. The benefit of this research for Bittersweet By Najla is as input and evaluation material in order to maintain and increase consumer confidence by using celebrity endorser marketing strategies and brand image so that they can compete with other competitors.
Analisis Brand Awareness dan Brand Image Terhadap Keputusan Pembelian Produk Street Boba (Studi Kasus di DKI Jakarta) Maulina Agustin; Anjar Dwi Astono
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This research was conducted to find out how much the independent variable effect on the dependent variable. Researchers chose Street Boba as the object of research which was then carried out in March-May. The population in this study are Street Boba consumers who are domiciled in DKI Jakarta. The sample in this study was 110 respondents. Data collection techniques that used in this study using a questionnaire method. Before the questionnaire was distributed, first tested by taking a sample of 30 respondents. Quantitative analysis includes validity and reliability tests, multiple regression analysis, hypothesis testing through t test and f test and analysis of the coefficient of determination (R2). The results of the study concluded that Hypothesis testing using the t test shows that the two independent variables studied was proven to have a significant partial effect on the dependent variable. By Simultaneous Brand Awareness and Brand Image variables have a significant effect on buying decision.

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