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INDONESIA
Jurnal Keuangan dan Bisnis
Published by Universitas Katolik Musi Charitas
ISSN : 16938224     EISSN : 25801236     DOI : http://dx.doi.org/10.32524/jkb
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
This journal publishes current concept and research papers on Finance, Business, Accounting, Economics, Management, and Education.
Arjuna Subject : -
Articles 9 Documents
 1 
Search results for , issue "Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021" : 9 Documents clear
The Effect of Audit Quality, Audit Committe and External Audit on Financial Reporting Quality: Empirical Study of Registered Real Estate Companies in Indonesia Stock Exchange Rifani Akbar Sulbahri; Yuni Adinda Putri; Mulyani Susanti
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v19i2.290

Abstract

This research discuss the effect of the quality of audit, audit committe, and external audit on financial reporting quality registered real estate companies in Indonesia Stock Exchange (BEI). The population in this research are property and real estate companies listed on the Indonesia Stock Exchange from 2014-2017 with the observation period annual financial report issued by using 27 sample companies that match the criteria set by author with purposive sampling method. The data was tested by using classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the study show that: a) Simultaneously the quality of audit, audit committe and external audit has a significant effect on the quality of financial reporting; b) Partially, audit quality does not have a significant effect on the quality of financial reporting; c) Partially the audit committee does not have a significant influnce on financial reporting quality, and d) Partially the external audit has a significant effect on the quality of financial reporting. It is better for the next researcher to add other variables besides audit quality, audit committee, and external audit to financial reporting quality.
Minat Berwirausaha Dampak Efikasi Diri, Motivasi dan Lokus Kendali Pada Mahasiswa Andy Putra Pratama; Maria Widyastuti
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v19i2.291

Abstract

Higher education in a place of final educationwhich has an important role in creating human resources who are able to compete in the world of work. Business development that is done by students is growing, especiallyin the city of Surabaya. Tecresearch of population was Surabaya students the samples were determinated using the simple random sampling method. Data were collected by means of a questionnaire to 75 responden. The purpose of the  research is to determine the interest in doing business is the impact of Self – Efficacy, Motivation and locus of control. The results of study show that interest in doing business is a significant impact of self-ethification, this can be seen from t count3.801>t table 1.99394 and a significant value of 0.00< 0.05 and from the control locus it can be seen from t count -3.081>-1.99394 and the significant value is 0.003<0.05, while motivation has no impacton the interest in doing business, it can  be seen from the t count 1.565< t table 1.99394 and the significant value 0.112 > 0.05. So it can be concluded that interest in trying to impact to impact from of self-ethics and locus of control  
The Capital Market Response to The Announcement of The 2019-2024 Indonesia Onward Cabinet System : Empirical Study on Companies Listed on Kompas Index 100 Clara Trimawarningsih Saravia Jegarut; Caecilia Wahyu Estining Rahayu; Ima Kristina Yulita
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v19i2.292

Abstract

This research aims to examine capital market response to the 2019-2024 Indonesia Onward Cabinet System announced by President Jokowi. This event study research used market estimation model to estimate the expected return with an estimated period of 100 days and window period of seven days. There were 90 companies that are the member of Kompas Index 100 as the sample used in this research. T-test was used to analyze the data. The result shows that the announcement System of Indonesia Onward Cabinet 2019-2024 was responded positively and significantly by capital market. The result supports signaling theory in which the announcement of the 2019-2024 Indonesia Onward Cabinet System gave positive signal (influence) on capital market.
Pengaruh Karakteristik Internal Auditor, Dukungan Manajemen Senior dan Budaya Organisasi Terhadap Efektivitas Internal Audit Gumulya Sonny Marcel Kusuma
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v19i2.293

Abstract

This study examines the influence of internal auditor, senior management support, organizational culture on the effectiveness of internal audits. This research uses convenience sampling technique to select the respondent . Data were collected through a survey on 44 respondents internal auditors who work at BUMN and BUMD of Palembang. Structural Equation Model (SEM) with Partial Least Square (PLS) was applied to analyzed the data. The result of this research indicate positive influence of internal auditor and senior management support on the effectiveness of internal audits. Futhermore, it was found that there were no significant influence organizational culture on the effectiveness of internal audits.
Pengaruh Sikap Iklan PSBB terhadap Niat untuk Melakukan Social Distancing Di Masa Pandemi Covid-19 Lina Lina
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v19i2.294

Abstract

This research describes how Advertising Response Modelling (ARM) provides a framework to measure advertising performance by integrating several multiple measures used in copy research. The author reports the study examining how social distancing policy advertising can effect of three variables: attitude toward ads, attitude toward brand, and social distancing intention. The aims of this research were to measure the influence of cognitive response and attitude toward social distancing intention in advertising and to analyze consumer’s information processing route of an ad. Survey design research was prepared in this study. The participants in this research are consumers who social distancing intention. There are 138 participants in this research. Those participants were exposed an advertisement of social distancing policy. Then, those participants filled out the self-administered and the structure questionaire. By using ARM and One way ANOVA analysis, this research shows that advertising has influenced positively thparticipants. However, there are not significantly diffrerent between men and women participants to response the advertising.
Pengaruh Etika dan Kompetensi terhadap Kinerja Pegawai pada Kantor Kecamatan Sematang Borang Kota Palembang Rohmial Rohmial
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v19i2.295

Abstract

The objectives of this study are 1). to examine the effect of ethics on employee performance atthe Sematang Borang District Office. 2). to test the effect of employee competence onemployee performance at the Sematang Borang District office, 3). to examine the effect ofethics and employee competence on employee performance at the Sematang Borang Districtoffice. This research was conducted on 31 employees at the Sematang Boran sub-districtoffice in Palembang City using a questionnaire. A questionnaire consisting of Ethicalvariables and employee competence as independent variables and employee performance asthe dependent variable. This study uses simple regression analysis and multiple linearregression to see which variables are more influential and the size of the contribution of eachvariable in influencing performance. It is hoped that this research will contribute toemployees regarding the importance of ethics and competence in serving the community, sothat employee performance is maximized. The results of this study indicate that the variablesof ethics and employee competence have a significant effect on the performance of employees at the Head Office of Sematang Borang, Palembang City.
Pengaruh Ephemeral Content dan E-WOM terhadap Purchase Intention Millenial Customers pada UMKM Industri Kuliner di Surabaya Santho Vlennery Mettan; Aldo Hardi Sancoko
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v19i2.296

Abstract

Indonesian’s Millennials are estimated to reach 70% of the productive population in 2020-2030 (BPS 2018), who cannot be separated from the internet and social media (Harahap 2017). Due to this fact, (Hsu 2018) and (Benini 2018) claim that millennials are afraid of being left behind by ephemeral content which will disappear within 24 hours so that many social media platforms are equipped with these temporary content features and companies are using temporary content strategies to reach more consumers. SMEs on the other hand have low knowledge of ephemeral content, even though 84% of millennials buy products due to the influence of social media, where ephemeral content lies within (Boen 2016). In the other hand, word-of-mouth has a significant impact on customer purchasing decisions until now. Along with the change to the digital era, word-of-mouth is being accelerated with the help of the internet, it called e-WOM, where many businesses use social media or other online platforms to promote business. The results showed that the two variables of ephemeral content and word-of-mouth with the help of the internet had a significant effect on customer purchase intentions, especially the millennial customer for SMEs in Surabaya City. In the future, by implementing ephemeral content in SMEs media social will increases their customer’s e-WOM.
Peran Dewan Komisaris Dalam Memoderasi Pengaruh Intellectual Capital Disclosure Terhadap Nilai Perusahaan Ming Chen
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v19i2.302

Abstract

The purpose of this study is to test empirically whether the size of the board of commissioners can moderate the broad relationship of intellectual capital disclousure to firm value. In this study, the size of board of commissioners is measured by the nymber of commissioners is measured by the number of commissioners in the company. Intellectual capital dislosure is measured by the ICD Index which consists of 25 items. Meanwhil, the company value uses price book value. The sample of this research is banking companies listed on the Indonesia Stock Exchange from 2016 to 2020. This study uses the MRA model and uses SPSS as a testing tool
Analisis Pengaruh Burnout, Job Insecurity Terhadap Turnover Intention Salesman Agatha Septianna
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v19i2.312

Abstract

This research is to determinethe impact of of Burnout and Job Insecurity on turnover intention salesman within automotive industries in Palembang. This research using descriptive method. Data were collected by interview and distributing questionnaire for 100 respondents, salesman in automotive industries using convenience sampling. The statistical used in this research were multiple regression by using SPSS. Conclusion of this reseach shows that Burnout has significant negative impact on turnover intention, Job insecurity has significant positive impact on Turnover Intention. Furthermore Burnout and Job insecurity, simultaneously have significant positive impact on Turnover Intention. Keywords : burnout, job insecurity, turnover intention

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