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INDONESIA
Jurnal Bisnis dan Ekonomi
Published by Universitas Stikubank
ISSN : 14123126     EISSN : -     DOI : -
Core Subject : Economy,
Finance Management, International Finance, Corporate Finance, Investment, Financial Forecasting, Portfolio Optimization, Operation Management, Operation Research, Human Resources Management, Organizational Behavior, Change Management, Knowledge Management, Marketing Management, E – business, Management Information System, Service Marketing Management, Strategic Management. Finance Management, International Finance, Corporate Finance, Investment, Financial Forecasting, Portfolio Optimization, Operation Management, Operation Research, Human Resources Management, Organizational Behavior, Change Management, Knowledge Management, Marketing Management, E – business, Management Information System, Service Marketing Management, Strategic Management.
Arjuna Subject : -
Articles 245 Documents
Faktor-Faktor yang Memengaruhi Financial Distress pada Perusahaan Consumer Goods di Indonesia Dian Safitri P. Koseomasari; Harsuti Harsuti; Novanda Nur Huda
Jurnal Bisnis dan Ekonomi Vol 28 No 2 (2021): Vol. 28 No. 2 EDISI SEPTEMBER 2021
Publisher : Faculty of Economics and Business, Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/jbe.v28i2.9278

Abstract

The purpose of this study was to analyze the effect of profitability, leverage and liquidity on financial distress. The difference from previous research is the use of financial distress measurement using interest coverage ratio (ICR) which is simpler than Altman Z-score. ICR measures bankruptcy by assessing the amount of risk a company poses with debt that the company's operating income can bear. The population of this study is consumer goods listed on the Indonesia Stock Exchange amounting to 55 companies. Determination of research samples using purposive sampling and obtained 13 sample companies. The data in this study were tested by multiple regression analysis techniques panel data. Testing is carried out using the common model and has passed the classical assumption test. The findings of this research indicate that profitability and leverage have a significant positive effect on financial distress. Meanwhile, liquidity has a significant negative effect on financial distress.
Pengaruh Risiko Dan Kendala Yang Dirasakan Terhadap Mengunjungi Kembali, Serta Peran Mediasi Citra Destinasi Bali Setelah Covid-19 Pada Wisatawan Tasya Wulandari; Intan Tri Annisa
Jurnal Bisnis dan Ekonomi Vol 29 No 1 (2022): Vol. 29 No. 1 EDISI MARET 2022
Publisher : Faculty of Economics and Business, Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/jbe.v29i1.9011

Abstract

This study aims to determine the effect of perceived risk, perceived constraints on revisit intention, as well as the mediation role of Bali destination image after Covid-19 on tourists in Jabodetabek. The sample in this study were 165 tourist in Jabodetabek who had visited Bali. The sampling technique used is purposive sampling. Data were collected using a survey method with an instrument in the form of a questionnaire. The data analysis method used is the SPSS method and Partial Least Square Structural Equation Modeling (PLS-SEM). The results showed that (1) the perceived risk had a negative and significant effect on the destination image (2) the perceived constraints had a negative and significant effect on the destination image (3) the perceived risk had a negative and significant effect on revisit intention (4) the perceived constraints had a negative and significant effect on revisit intention (5) destination image has a positive and significant effect on revisit intention (6) destination image can mediate the effect of perceived risk on revisit intention (7) destination image can mediate the effect of perceived constraints on revisit intention.
Pengaruh Good Corporate Governance Dan Konservatisme Akuntansi Terhadap Manajemen Laba Sri Maryati; Yusnaini Yusnaini; Arif Dwiantoro
Jurnal Bisnis dan Ekonomi Vol 29 No 1 (2022): Vol. 29 No. 1 EDISI MARET 2022
Publisher : Faculty of Economics and Business, Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/jbe.v29i1.9014

Abstract

The purpose of this study to empirically examine the Effect of Good Corporate Governance and Accounting Conservatism on Earnings Management. Good Corporate Governance in this study includes the audit committee, the size of the board of commissioners, managerial ownership. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020 and the sample was selected using a purposive sampling technique, obtained as many as 50 companies that meet the criteria. The data were analyzed using multiple linear regression analysis using the SPSS 25 program. The results showed that the audit committee had no effect on earnings management, but the size of the board of commissioners, managerial ownership, and accounting conservatism had an effect on earnings management
Analisis Pengaruh Struktur Modal Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Mediasi (Studi Kasus Pada Bursa Efek Indonesia Tahun 2017 - 2020) Tri Purwani; Rahmat Budi Santoso
Jurnal Bisnis dan Ekonomi Vol 29 No 1 (2022): Vol. 29 No. 1 EDISI MARET 2022
Publisher : Faculty of Economics and Business, Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/jbe.v28i2.9023

Abstract

The purpose of this study is to examine the direct effect of capital structure and firm size on firm value and the indirect effect through the profitability. The population in this study were companies listed on the IDX in 2017 – 2020. The sample was taken using a purposive sampling technique with a total sample of 97 companies. The analytical technique used in this research is multiple regression analysis and Sobel test. The results showed that the capital structure and firm size had a significant positive effect on profitability. The results also show that capital structure, firm size and profitability have a significant positive effect on firm value. The results of the Sobel test show that profitability can mediate the effect of capital structure and firm size on firm value. However, the coefficient of determination has a low value in both equations.
Determinan Manajemen Laba dan Dampaknya pada Biaya Modal Ekuitas Ratna Varadila; Jacobus Widiatmoko; Maria Goreti Kentris Indarti; Taswan Taswan
Jurnal Bisnis dan Ekonomi Vol 29 No 1 (2022): Vol. 29 No. 1 EDISI MARET 2022
Publisher : Faculty of Economics and Business, Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/jbe.v29i1.9045

Abstract

The purpose of this study is to examine the effect of free cash flow and tax planning on earnings management and the effect of earnings management on cost of equity capital. This study uses leverage, profitability, and company size as control variables. The Populations in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 period. The sample selection was carried out using purposive sampling technique. By using multiple regression analysis, the results showed that free cash flow had a significant negative effect on earnings management. Meanwhile, tax planning had no effect on earnings management and earnings management had positive effect on the cost of equity capital. Leverage and profitability were able to control the effect of free cash flow and tax planning on earnings management, while firm size was unable to control the effect of free cash flow and tax planning on earnings management.

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