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Jurnal Bisnis dan Akuntansi
ISSN : 14109875     EISSN : 26569124     DOI : -
Core Subject : Economy,
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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
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Articles 14 Documents
Search results for , issue "Vol 18 No 1 (2016): Jurnal Bisnis dan Akuntansi" : 14 Documents clear
Pengaruh corporate governance, profitabilitas, likuiditas dan solvabilitas terhadap corporate social responsibility disclosure GAGAT AGUS WASITO; ELIADA HERWIYANTI; WIDYA HAYU WARMMESWARA KUSUMASTATI
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): 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 (463.842 KB) | DOI: 10.34208/jba.v18i1.32

Abstract

The purpose of this research is to analyze the influence of corporate governance, profitability, liquidity and solvency on corporate social responsibility disclosure in companies listed on the Indonesia Stock Exchange. The number of data is 32 and takes from 16 sample companies in 2013 to 2014. The results of this research are as follows Corporate Governance has no effect on corporate social responsibility disclosure; Profitability has no effect on corporate social responsibility disclosure; Liquidity has a significant and positive effect on the corporate social responsibility disclosure; Solvency has a significant and negative effect on the corporate social responsibility disclosure
Pengaruh manajemen modal kerja terhadap profitabilitas pada usaha kecil dan menengah di Indonesia FARAH MARGARETHA; CINDY OKTAVIANI
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): 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 (364.86 KB) | DOI: 10.34208/jba.v18i1.33

Abstract

This study aims to determine the effect of the components of working capital management, which consists of cash conversion cycle, days in account receivable period, days of inventory, and days in account payable period for profitability measured by return on asset, return on equity and gross operating profit. The sample used in this research includes 42 SMEs that ever listed on PEFINDO25 index 2009-2014. The results showed that there was a negative effect from cash conversion cycle on return on assets and a positive effect on return on equity. The components of working capital include days in accounts receivable period positively affect return on assets and return on equity, while days of inventory negatively affect return on assets and a positive effect on return on equity and gross operating profit, and days in accounts payable period positively affect gross operating profit. Meanwhile leverage have negative effect on gross operating profit. While size does have positive effect to the profitability. These results indicate that the company's managers and investors need to pay attention to the cash conversion cycle, days in accounts receivable period, days of inventory, accounts payable days in period leverage and size to increase profitability in SMEs. In addition, the government can also provide credit policy and creating a business environment conducive to SMEs.
Pengaruh pengungkapan sukarela, asimetri informasi, dan manajemen laba terhadap cost of equity capital pada perusahaan manufaktur SOFIA PRIMA DEWI; JEFFRY SETIADY CHANDRA
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): 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 (349.249 KB) | DOI: 10.34208/jba.v18i1.34

Abstract

The purpose of this study was to obtain empirical evidence about the influence of voluntary disclosure, information asymmetry, and earning management against cost of equity capital on manufacturing companies listed in the Indonesia Stock Exchange during the year 2012-2014. The samples used were 138 manufacturing companies. The results indicate that information asymmetry and earning management have an influence on cost of equity capital, while voluntary disclosure have no influence on cost of equity capital.
Faktor- faktor yang mempengaruhi kebijakan hutang pada perusahaan non-keuangan yang terdaftar di bursa efek Indonesia ITA TRISNAWATI
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): 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 (453.028 KB) | DOI: 10.34208/jba.v18i1.35

Abstract

The purpose of this study was to get empirical evidence influence the insider ownership, institutional ownership, dividend policy, firm growth, profitability, free cash flow, firm size, asset structure to corporate debt policy. This research focus on non-financial companies listed in Indonesia Stock Exchange for the period of 2009 until 2011. The data collection used purposive sampling method by using 53 companies meet the criteria and take as sample. The statistical method used in this research is multiple regressions to see the contribution of each variable influence debt policy. The results of this study shows that insider ownership, dividend policy, free cash flow, and firm size variable does not have influence towards debt policy. In the other hand, institutional ownership, firm growth, profitability, and asset structure have influence toward debt policy
Pengaruh managerial ownership, institutional ownership dan rasio keuangan terhadap struktur modal pada sektor perdagangan jasa dan investasi ERIKA JIMENA ARILYN
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): 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 (232.97 KB) | DOI: 10.34208/jba.v18i1.36

Abstract

The purpose of this research is to test and analyze empirically the influence of managerial ownership, institutional ownership, growth asset, return on asset, dividen payout ratio, size, fixed asset ratio and corporate tax rate toward debt to equity ratio. Sample of this research is trade service and investment sector companies that listed in Indonesia Stock Exchange for period 2002-2013. The purpose sampling is used as sampling technique, where 6 companies met the criteria and were analyzed using descriptive statistic and panel data regressions with fixed effect model to test the hypotesis. The result of this research shows that institutional ownership and fixed asset ratio does influence debt to equity ratio, while managerial ownership, asset growth, return on asset, dividend payout ratio, size and corporate tax rate do not influence debt to equity ratio.
Analisis empiris faktor faktor yang mempengaruhi kebijakan dividen NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): 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 (383.767 KB) | DOI: 10.34208/jba.v18i1.37

Abstract

The purpose of this research is to analyze the effect of return on equity, operating cash flow, total assets turnover, company size, debt to total assets, collateralizable assets, company life cycle, and asset growth to dividend policy. Population in this research is nonfinancial companies which listed on the Indonesian Stock Exchange with period 2011 until 2013. The sample selected by using purposive sampling method, which consist 68 nonfinancial companies meet the sampling criteria. Multiple regression is used as the data analysis method. The result shows operating cash flow and asset growth have influence on companies’ dividend policy. However, return on equity, company size, debt to total assets, company life cycle, total assets turnover and collateralizable assets have no influence on companies’ dividend policy.
Analisis anteseden loyalitas penggunaan web browser google chrome dengan job related it sebagai variabel moderating KLEMENS WEDANAJI PRASASTYO
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): 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 (389.156 KB) | DOI: 10.34208/jba.v18i1.38

Abstract

The purpose of this research is to test and analyze empirically the influence of attitude toward computers, attitude toward search engine brand, satisfaction from engine brand, relationship with the search engine brand, and e-scape search engine on loyalty. The Job Related with IT used as moderating variable.The purposive sampling is used as sampling technique. This research was conducted on 200 respondents taken at office space at Sudirman street Jakarta. The research method used in this study was multiple regression. The result of this research shows that there is positive significant influence attitude toward computers, attitude toward search engine brand, satisfaction from engine of brand, relationship with the search engine brand, and e-scape search engine on loyalty. Job related IT was not found to have moderating effect on the relationship between all independent variables and loyalty.
The effect of trust, communication and satisfaction on loyalty of the car insurance customer SYARIFAH PUTRI WIDIANINGRUM; WIBISONO SOEDIONO
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): 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 (279.819 KB) | DOI: 10.34208/jba.v18i1.39

Abstract

The purpose of this study was to examine the factors that influence loyalty. Those factors are the trust, communication, and satisfaction. The research sample was 100 Garda Oto members in Jakarta selected by purposive sampling method. The result on this research showed that trust, communication, and satisfaction have positive influence to loyalty.
Effects of inventory turnover, total asset turnover, fixed asset turnover, current ratio and average collection period on profitability MARY IVANA SUNJOKO; ERIKA JIMENA ARILYN
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): 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 (220.486 KB) | DOI: 10.34208/jba.v18i1.40

Abstract

The purpose of this research is to empirically examine the effect of Inventory Turnover, Total Assets Turnover, Fixed Assets Turnover, Current Ratio and Average Collection Period on profitability. Sample of this research are pharmaceutical companies listed at Indonesia Stock Exchange period 2007 – 2013. The research findings can be summarized as follow, Fixed Asset Turnover and Current Ratio affect profitability, while Inventory Turnover, Total Asset Turnover and Average Collection Period do not affect profitability
Pengaruh firm size, corporate governance, dan karakteristik perusahaan terhadap manajemen laba LAVENIA ARIFIN; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): 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 (564.613 KB) | DOI: 10.34208/jba.v18i1.41

Abstract

The purpose of this research is to analyze the effect of firm size, board of director, board of independence, audit quality, managerial ownership, institutional ownership, profitability, and leverage toward earnings management. This study tries to improve consistency of results from prior researchers. The sample of this study consist of 126 data from 42 non-financial sector companies that has been listing in Indonesia Stock Exchange for the period 2012 to 2014 by purposive sampling method. This study uses multiple regression method to investigate relation between each independent variable to earnings management. The research result shows that board of independence, institutional ownership, profitability, and leverage influence earnings management. On the other hand, firm size, board of director, audit quality, and managerial ownership do not influence earnings management.

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