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Jurnal Bisnis dan Akuntansi

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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 557 Documents

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Pengaruh site design, informativeness, dan security terhadap customer satisfaction online web retailing zalora Indonesia YUNIA AYU LESTARI HENDRANINGTIYAS; WIBISONO SOEDIONO
Jurnal Bisnis dan Akuntansi Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analysis how site design, informativeness, and security influence customer satisfaction online web retailing Zalora. The sampling method in the research was convenience sampling and used 100 respondents. Data was used the primary data, and the methods to analyze the data was regression. The result of this research shows that site design, informativeness, and security have positive influence to customer satisfaction.

Pengaruh dividen, ukuran perusahaan, hutang jangka panjang, earning volatility, pertumbuhan aset, trading volume, dan kepemilikan manajerial terhadap volatilitas harga saham PRISKILLA THERESIA; ERIKA JIMENA ARILYN
Jurnal Bisnis dan Akuntansi Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to test and investigate the influence of dividend yield, dividend payout ratio, firm size, long term debt, earnings volatility, growth asset, trading volume, and managerial ownership to stock price volatility. The population of this research is Basic and Chemical Industry Listed in Indonesia Stock Exchange over the 4 years period 2010-2013. Sample consists of 14 companies, selected using purposive sampling method. Data was analyzed using Panel Data Regression Analysis The result shows that dividend yield, dividend payout ratio, firm size, long term debt, earnings volatility, growth asset, trading volume, and managerial ownership influence stock price volatility simultaneously. Partially, only firm size influences on stock price volatility.

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

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

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

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

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

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

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

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

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.

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Contact Name
Yulius Kurnia Susanto

Contact Email
yulius@tsm.ac.id

Phone
-

Journal Mail Official
yulius@tsm.ac.id

Editorial Address
-

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA