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INDONESIA
Jurnal Bisnis dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : 14109875     EISSN : 26569124     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues such as management, accounting, economic and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Arjuna Subject : -
Articles 544 Documents
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HUBUNGAN MANUSIA DAN SISTEM PENGANGGARAN SAHMUDDIN; WAHYU MEIRANTO; A. SANTOSA A.; ANDWIANI SINARASRI
Jurnal Bisnis dan Akuntansi Vol 3 No 3 (2001): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Dalam makalah ini, akan dibahas tentang hubungan manusia dan sistem penganggaran dengan menitikberatkan pada aspek hubungan manusia dari sudut keterlibatan manusia pada tujuan/hakekat penganggaran itu sendiri. Kemudian makalah ini juga akan membahas konsekuensi negatif dari anggaran, kaitannya dengan gaya kepemimpinan, game spirit, dan pada bagian akhir akan dikemukakan tentang tekanan lingkungan dan perilaku anggaran.
PENGARUH POLITIK DAN GAYA KEPEMIMPINAN TERHADAP KEEFEKTIFAN ANGGARAN PARTISIPATIF DALAM PENINGKATAN KINERJA MANAJERIAL (STUDI EMPIRIS DI PERGURUAN TINGGI SWASTA) DWI CAHYONO; AGUNG MULYONO; SUKMA LESMANA
Jurnal Bisnis dan Akuntansi Vol 3 No 3 (2001): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Penelitian ini memperluas pembahasan mengenai efektivitas anggaran partisipatif dengan melakukan pengujian terhadap peran politik dan gaya kepemimpinan yang berfungsi sebagai variabel moderating terhadap hubungan antara efektivitas partisipasi penyusunan anggaran dalam rangka peningkatan kinerja manajerial. Sampel penelitian dipilih menggunakan metode area sampling. Unit analisis adalah 44 dekan universitas swasta di Indonesia. Data dikumpulkan dengan metode mail survey. Metode statistik yang digunakan untuk menguji masing-masing hipotesis adalah residual approach. Pendekatan ini disarankan oleh Riyanto LS (1999; 2001) untuk mengatasi masalah ekonometrika terutama multicollinearitas, sehingga kesimpulan penelitian tidak bias. Hasil penelitian ini menemukan; pertama, anggaran partisipatif yang berinteraksi dengan peran politik tidak berpengaruh terhadap kinerja manajerial para dekan. Kedua, anggaran partisipatif yang berinteraksi dengan gaya kepemimpinan berpengaruh terhadap kinerja manajerial.
PERSEPSI MASYARAKAT DAN AKUNTAN TERHADAP ETIKA PROFESI AKUNTAN MUINDRO RENYOWIJOYO
Jurnal Bisnis dan Akuntansi Vol 7 No 1 (2005): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This research examines the different perception of profession ethic of accountant between business communities and accountants. The objective of the research is to explore and empirically examine the different of accounting manager and staff and accountants in their perception of profession ethic of accountant. The samples consist of some companies located in Jakarta. The analysis was based on response from 80 respondents, and data were collected by using questionnaires. Then the hypothesis was tested using ANOVA. Result indicated that there was difference perception of profession ethic of accountant between public accountant and government accountant, and government accountant and internal accountant. There was no difference perception of profession ethic of accountant between public accountant and internal accountant, public accountant and business community, and government accountant and business community. Hypothesis 1 and hypothesis 2 were accepted, but hypothesis 3, hypothesis 4 and hypotesis 5 were rejected.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PRODUKTIVITAS KERJA STAF AKUNTING (STUDI EMPIRIS PADA BEBERAPA PERUSAHAAN SWASTA DI JAKARTA DAN TANGERANG) DEASY ARIYANTI R
Jurnal Bisnis dan Akuntansi Vol 7 No 2 (2005): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this study is to examine the interrelationship between factors, such as organization’s culture, salary’s satisfaction, job satisfaction, motivation and gender that influence work’s productivity. The data are collected through mail survey and contact person from 145 accounting staffs from some of private companies. In Jakarta and Tangerang. Six variables investigated in this study are motivation, job satisfaction, salary’s satisfaction, organization’s culture, gender and work’s productivity. Using Multiple Regression Analysis, the result show that motivation, job satisfaction, salary’s satisfaction, gender directly affect the work’s productivity however organization’s culture do not affect the work’s productivity. Thus, the effort to increase work’s productivity is carried out by increasing motivation, job satisfaction and salary’s satisfaction.
REAKSI PASAR TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN : STUDI DI BURSA EFEK JAKARTA MUCHAMAD SYAFRUDDIN
Jurnal Bisnis dan Akuntansi Vol 7 No 3 (2005): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The primary objective of this study is to investigate whether there is market reaction to the timelines of financial report submission. Market reaction is surrogated by the impact the firms no to submit financial report on timelines on the quality of earnings information/ERC (hypothesis 1). Secondary objectives of this study is to investigate whether there is impact degree of persistence, growth, and predictability on the quality of earnings information/ERC (hypothesis 2). The second secondary objectives of this study is in investigate whether there is impact degree of risk (β) on the quality of earnings information/ERC (hypothesis 3). The third secondary objectives of this study is to investigate whether there is impact firm size on the quality of earnings information/ERC (hypothesis 4). To conclude all of the objectives mentioned above, in model 1, cumulative abnormal returns 1 (CAR1) are regressed on dummy (D), unexpected earnings (MUE), multiplication of dummy (D) and unexpected earnings (MUE), multiplication of market book value (MBV) and unexpected earnings (MUE), multiplication risk (β) and unexpected earnings (MUE). Furthermore, in model 2, cumulative abnormal returns 2 (CAR 2) are regressed on dummy (D) and unexpected earnings (MUE), multiplication of dummy (D) and unexpected earnings (MUE), multiplication of market book value (MBV) and unexpected earnings (MUE), multiplication of risk (β) and unexpected earnings (MUE) and multiplication of firm size (FZ) and unexpected earnings (MUE). While in model 1, cumulative abnormal returns (CAR 1) are measured using event windows, from 5 days before to 5 days after the submission of financial report [-5, +5], in model 2, cumulative abnormal returns (CAR 2) are measured using event windows, from 10 days before to 10 days after submission of financial report [-10,+10]. Chow F-test is also used to conclude whether there is impact the firms not to submit financial report on timelines on the quality of earnings information. This study uses the sample of 82 firm years of manufacturing firms listed on the Jakarta Stock Exchange. This study uses one observation periods, 1998-2001 with 82 cases. The results of this study shows that the null hypothesis 1,2 and 3 can be rejected on both model 1 and model 2. Inversely, this study shows that the null hypothesis 4 can not be rejected on both model 1 and model 2. The Chow F-test shows that the firms not to submit financial report on timelines impacts on the quality of earnings information/ERC.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA BRYAN SEBASTIAN; IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The aim of this study is analysing the impact of firm size, leverage, corporate growth, cash, commissioner size, commissioner proportion, audit committee size, managerial ownership, profitability, and audit size on earnings management in non-financial companies listed in Indonesian Stock Exchange. The earningsmanagement measurement is by using the ‘Modified Jones’ model, which is the ‘discretionary accruals’ as the proxy of earnings management. The population of this study is the non-financial companies listed in Indonesian Stock Exchange during 2013 - 2016. There are 100 companies used as sample which is obtained through purposive sampling. Multiple regression is used for data analysis. The result of this research shows that leverage, cash, commissioner size, and profitability have significant influence on earnings management, while firm size, corporate growth, commissioner proportion, audit committee size, managerial ownership, and audit size have insignificant influence on earnings management.
PENGARUH KEPUASAN KERJA TERHADAP KINERJA INDIVIDUAL DENGAN SELF ESTEEM DAN SELF EFFICACY SEBAGAI VARIABEL INTERVENING CECILIA ENGKO
Jurnal Bisnis dan Akuntansi Vol 10 No 1 (2008): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.118 KB) | DOI: 10.34208/jba.v10i1.111

Abstract

This study examines the effect of job satisfaction on job performance with self esteem and self efficacy as an intervening variable. The purpose of this study is to find empirical evidence about the presence of a) the positive effect of job satisfaction on self esteem, b) the positive effect of job satisfaction on self efficacy, c) the positive effect of job satisfaction on job performance, d) the positive effect of self esteem on self efficacy, e) the positive effect of self esteem on job performance, f) the positive effect of self efficacy on job performance. The respondents of this study are the students of Magister Science of Gajah Mada University, especially those who are lecturer that come from many universities in Indonesia. The collecting data used the direct distribution questionnaire. Data were analyzed using path analysis. The result from this study are the positive effect of job satisfaction on self esteem, job satisfaction on self efficacy, job satisfaction on job performance, self esteem on self efficacy, self efficacy on job performance.
PENGARUH TANGIBILITY, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR KEUANGAN EKO SUPRIYANTO; FALIKHATUN FALIKHATUN
Jurnal Bisnis dan Akuntansi Vol 10 No 1 (2008): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.711 KB) | DOI: 10.34208/jba.v10i1.118

Abstract

The research examines influencing of tangibility, sales growth, company size to financial structure. Research conducted at food and beverages industries which go public in Jakarta Stock Exchange. The determination of sample in this research use purposive sampling method. The total of samples is 11 companies. Data were analyzed using multiple regression analysis. The results of the research show tangibility, sales growth and company size influenced to the company’s financial structure. Managers of food and beverages industries should consider in arranging the company financial structure. They can use based on these findings, especially more attention on company size to manage that financial structure. Also, increasing the proportion of tangibility is important. It can add capacity of production, so that can increase in products selling and profitability.
PENGARUH EARNINGS MANAGEMENT TERHADAP KONSERVATISMA AKUNTANSI FIVI ANGGRAINI
Jurnal Bisnis dan Akuntansi Vol 10 No 1 (2008): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.964 KB) | DOI: 10.34208/jba.v10i1.120

Abstract

The objective of the research is to find out empirical evidence of the influence of earnings management on conservatism accounting. The population of the study was listed companies in the manufacturing sector at the Jakarta Stock Exchange, and the sample was determined based on the following criteria manufacturing business publishing financial statement of per 31 December. There were 58 companies meeting the criteria. Data analysis was carried out in terms of financial report during 2001-2006. The hyphoteses of research were tested using logistic regression. The research prove that if related by earnings management, company manager tend to use the accountancy which conservative not will limit the action of opportunistic management. The results show that earnings management influence conservatism accountancy is not consistent used company in Indonesia because still the existence of some of more opting company to use the conservative accountancy or use the accountancy is not conservative.
PENGARUH PERLUASAN MERK TERHADAP CITRA MERK PADA PRODUK-PRODUK PEPSODENT AULIA DANIBRATA
Jurnal Bisnis dan Akuntansi Vol 10 No 1 (2008): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.635 KB) | DOI: 10.34208/jba.v10i1.250

Abstract

The purpose of this research is to examine the influence of brand extension to the brand image. The research is motivated by the fact that product facing few failures in applying brand extension. Exogenous variable in the research is brand extension with similarity, reputation, perceived risk and innovation as the dimensions. Endogen variable in this research is brand image with knowledge and fit to the brand as the dimensions. Data consist of primary data that taken from questionnaires distributed directly to respondents. Data are collected from one hundred respondents that the consumer and user of the product. Data were tested using Structural Equation Modelling (SEM). The result of the research showed that brand extension has significant influence toward brand image.

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