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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 509 Documents
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THE INFLUENCE OF CREATIVE ACCOUNTING AND OTHER FACTORS TO DIVIDEND PAYOUT RATIO TJUNGANDI, METTA; MULYANA, RICKY A.
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.479 KB) | DOI: 10.34208/jba.v20i1.408

Abstract

The objective of this research is to analyze the influence of creative accounting, liquidity, size, leverage, return on equity and sales growth on dividend payout ratio. Population in this research is all listed manufacturing companies in Indonesia Stock Exchange during 2010 to 2012. Samples are obtained through purposive sampling method, in which 37 listed manufacturing companies in Indonesia Stock Exchange meet the sampling criteria resulting 111 data available are taken as sample. The result of this research shows that return on equity and sales growth have influence to dividend payout ratio. On the other hand, creative accounting, liquidity, size and leverage do not influence dividend payout ratio.
PENGARUH KEPEMILIKAN, KEPUTUSAN INVESTASI, PENGALAMAN DAN KINERJA FINANSIAL SOEJONO, FRANSISKA
Jurnal Bisnis dan Akuntansi Vol 12 No 1 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Trisakti School of Management

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Abstract

This research is purposed to test the difference in performance between state-owned firms and private-owned firms on 811 firm-year observations in BEI between 1999-2007 period. Multiple comparisons is used to test the hypothesis that state-owned firms have better performance than private-owned firms. Besides that, this research are purposed to test the influence of investment decision and experience to firm’s performance, using ancova model. The result shows that different type of ownership give different effect to firm’s performance. Contrary with the hypothesis, the result shows that state-owned firms have a better performance than private-owned firms. The result also shows that investment decisions and experiences have no significant effect of firm’s performance. This research using control variabel that are year and type of industry.
Perbedaan nilai actual return, expected return, abnormal return, trading volume activity dan security return variability sebelum dan sesudah merjer pada perusahaan yang terdaftar di bursa efek Indonesia CHRISNANTI, FRESTIN
Jurnal Bisnis dan Akuntansi Vol 17 No 1 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Trisakti School of Management

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Abstract

Merger activities constitute important information for shareholders. A merger activities announcement that is released by a company will influence the share price of acquiring company. This research aims to know how far merger could build positive impact to acquiring company. By examining this research, the author tried to know actual return, expected return, abnormal return, trading volume activity, and security return variability of share before and after merger since 2005 till 2010 at the companies listed in Indonesia Stock Exchange. This research used purposive sampling for defining the sample. The sample used in this research consists of 10 companies from various industries sector. This period of research was 60 days, divided into 30 days before merger and 30 days after merger. The result of this research is that there are no mean differences in actual return, expected return, abnormal return, and security return variability before and after merger activities. But there is a difference in trading volume activity before and after merger. The next research is suggested to be done by others evaluation method to measure the expected return.
Pengaruh frekuensi pemeriksaan pajak dan kualitas pemeriksa pajak terhadap tingkat kepatuhan wajib pajak badan SETIA, HUMALA
Jurnal Bisnis dan Akuntansi Vol 17 No 1 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Trisakti School of Management

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Abstract

This Study was intended to obtain empirical proofs that tax audit frequency and quality of tax auditor have influence tax compliance level of companies. Procedure of data collecting done at this research is by propagating questioners to taxpayer trough survey mail as well as propagated in service point (TPT) at each tax service office to be delivered to taxpayer to or is reporting. Each letter to be addressed to company owner or manager. This is need to be done to be able to control the effect of understanding quality of taxation responsibility of tax payer. Beside, researcher make contact trough telephone to reconfrim and remind to the questioner which had been sent previous two week. While the adjustment of taking minimal sample according to the number of effective company taxpayer at regional office of directorate general of taxation of east part of Java I in each tax service office totally 200 taxpayer. Result of research using analysis of Strutural Equation Modelling (SEM) that frequency of tax audit have negative and significant influence to compliance level of company taxpayer. While, quality of tax auditor have positive and significant influence to compliance level of company taxpayer. Result of finding in this study also give more understanding of some factor in tax auditing activity having negative influence to compliance level of company taxpayer and try to optimize auditor quality in order to minimize detection error according to principle of equal treatment can be accomplished and eventually tax evasion activity could be lessened.
The influence of audit committees’ characteristics on earnings quality: evidence from Indonesia NELLIYANA, NELLIYANA
Jurnal Bisnis dan Akuntansi Vol 17 No 1 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Trisakti School of Management

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Abstract

The objective of this research is to get empirical evidence audit committees’ characteristics: financial expertise, number of meetings, audit committees’ sizes that moderate the effects of unexpected earnings to cumulative abnormal return. This research also includes independent variables that theoretically influence the relation of unexpected earnings to cumulative abnormal return such as CEO stock ownerships, earnings persistence, market beta, percentage of reporting loss and discretionary accruals. The sample of this research is companies listed in Indonesia Stock Exchange (IDX) during year 2007 to 2009. This research uses 147 data with 49 companies selected per year. The analysis tools used in this research is multiple linear regression. The result shows that financial expertise, number of meetings, audit committees’ sizes and others variables altogether do not moderate the effects of unexpected earnings to cumulative abnormal return or earnings quality reported in financial report. It shows that investors in Indonesia do not consider the characteristics of audit committees in their investment decision making process and the characteristic of audit committees itself does not influence the quality of reported earnings.
Pengaruh auditor dan rasio keuangan terhadap managemen laba YULIANA, AGUSTIN; TRISNAWATI, ITA
Jurnal Bisnis dan Akuntansi Vol 17 No 1 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Trisakti School of Management

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Abstract

This study aims to get empirical evidence that the effect big four auditor, specialist auditor,  audit tenure return on asset, market to book value ratio, leverage, firm size, operating cash flow and loss on earnings management. The sample used in this research was the secondary data from annual report of manufacturing companies which listed on Indonesia Stock Exchange in 2011-2013. The sample was taken using purposive sampling method. The results provide evidence that return on asset, leverage, firm size, operating cash flow and loss are influence the earnings management. Nonetheless, big four auditor, specialist auditor, audit tenure and market to book value ratio are not influence the earnings management. 
Faktor-faktor yang mempengaruhi PPAP pada bank syariah dan bank konvensional di Indonesia SARIATI, PUTRI; MARLINAH, AAN
Jurnal Bisnis dan Akuntansi Vol 17 No 1 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Trisakti School of Management

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Abstract

The purpose of this research is to analyze the influence of return on assets, earnings before taxes and provisions, non-performing loan, capital adequacy ratio, bank type, loan to deposit ratio, size of bank, and listed status to loan loss provision (LLP). This research used national bank include Islamic and conventional bank that listed and not listed in Indonesia Stock Exchange during 2011-2013 as the sample. There are 83 bank and only 128 data meet the criteria by using purposive sampling method. The model used in this research is multiple regression analysis. The result shows that return on assets, earnings before taxes and provisions, and size of bank have signficant effect to LLP. Other independent variables such as non-performing loan, capital adequacy ratio, bank type, loan to deposit ratio, and listed status don’t have any effect to LLP practice in the bank..
Pengaruh store image, product signatureness, quality variation, dan quality perception terhadap purchase intention pada produk private brand elektronik SOESANTO, SHERLY; PRASASTYO, KLEMENS WEDANAJI
Jurnal Bisnis dan Akuntansi Vol 17 No 1 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Trisakti School of Management

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Abstract

  Abstract :   The purpose of this research is to investigate the influence about store image, product signatureness, and quality variation toward quality perception and purchase intention for Carrefour’s electronics of private brand in Jakarta. The method which is used in this research is descriptive and causality. Structural Equation Model was used to established the relationship model of variables, and data analysis for this research is using Maximum Likelihood Estimation method. Sample used for this research was 287 samples that domiciled in Jakarta, have bought electronic product at Carrefour, at least 30 years old, and have income at least Rp 3.000.000. The result of this research is not all of the independent variables are have positive influence toward dependent variables which are quality perception and purchase intention. Store image and product signatureness toward quality perception and product signatureness and quality perception toward purchase intention have positive effect.
Perubahan tarif pajak penghasilan badan menurut undang-undang pajak penghasilan no. 36 tahun 2008 dan praktik earnings management JONI, EDDY
Jurnal Bisnis dan Akuntansi Vol 17 No 1 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Trisakti School of Management

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Abstract

This study aimed to examine the practice of earnings management before and after the change in corporate income tax rates with Tax Law No. 36 of 2008 on income tax. Earnings management in this study using two approaches, which are discretionary accruals and deferred Tax. Further research will analyze the factors that affect the practice of earnings management proxy variables with the tax incentives of tax planning and tax incentives to non proxy earnings pressure, debt levels, audit quality, growth, and profitability. This study uses a total of 51 companies registered profits in the Indonesia Stock Exchange during the period of observation years from 2007 to 2010. Total observations in this study are 204. The results prove that (1) The Company does not make earnings management in response to changes in corporate income tax rates in Indonesia, (2) earnings pressure influences discretionary accruals, (3) earnings pressure, debt levels and profitability influence deferred tax.
Pengaruh partisipasi anggaran terhadap kinerja manajerial: komitmen organisasi dan ketidakpastian lingkungan sebagai moderasi SUPARMUN, HARYO
Jurnal Bisnis dan Akuntansi Vol 17 No 1 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Trisakti School of Management

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Abstract

The research objective is to get empirical evidence about the effect of budget participation on managerial performance as well as the influence of organizational commitment and environmental uncertainty on the relationship between budgetary participation and managerial performance. Respondents were used in data analysis as much as 65 managers in hotels in Jakarta and Yogyakarta. Hypothesis testing using moderating regression analysis. The results showed that the effect of budget participation on managerial performance is signifficant. While the organization's commitment and environmental uncertainty does not affect the relationship between budgetary participation and managerial performance.

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