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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 557 Documents
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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.
Faktor-faktor yang mempengaruhi pergantian auditor ROBBY ADYTIA PUTRA; 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 (330.718 KB) | DOI: 10.34208/jba.v18i1.42

Abstract

The objective of this research are to get empirical study that audit opinion, management changes, size KAP, percentage of changes in return on assets, financial distress, company growth, and public ownership have influence to auditor switch. This research used 120 non financial companies that met the criteria with total 360 data. Sample selected using purposive sampling method, during the research period 2011 until 2013. Hypothesis tested by using logistic regression analysis. The empirical results of this research show that audit opinion, management changes, size KAP, percentage of changes in return on assets, financial distress, company growth, and public ownership have no influence to auditor switch.
Pengaruh kualitas layanan, harg dan kepuasan pelanggan terhadap loyalitas penonton untuk menonton film UNTUNG SANJAYA; 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 (205.321 KB) | DOI: 10.34208/jba.v18i1.43

Abstract

The purpose of this research is to test and investigate the influence of service quality, price, costumer satisfication to costumer loyality at Blitzmegaplex. The object of this study are consumers of Blitzmegaplex that watch movie in Blitzmegaplex in Central Park, West Java. Data for this study comes from primary source by distributing Five-Point Likert-Scale questionnaires to gather 250 sample. The data is then analyzed with AMOS and the result show that service quality, price, costumer satisfication have influence to costumer loyality.
Pengaruh motivasi, persepsi dan sikap terhadap keputusan pembelian kembali smartphone 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 (232.833 KB) | DOI: 10.34208/jba.v18i1.44

Abstract

The purpose of this research is to examine motivation, perception, learning and attitude have influence to repeat purchase. Sample used in this research were 100 respondents. Sample selected based on purposive sampling method. The statistical methods used in this research are multiple regression. Result of this research showed that motivation, perception and attitude have influenced to repeat purchase. The research suggests that marketers should be pay attention to the factors that influence consumer purchasing decisions. Marketer are also should look at the needs of the market so that marketer can create a product that consumers need.
Pengaruh corporate governance dan issue characteristics terhadap yield obligasi MARIA MARIA
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 (349.093 KB) | DOI: 10.34208/jba.v18i1.45

Abstract

The purpose of this study was to obtain empirical evidence that the independent directors, audit committee, institutional ownership, managerial ownership, sinking fund and years to maturity effect on bond yields. Bond yields were used in this study is the yield to maturity. To conduct research on bond yields, the researchers also used 38 samples. The results showed that the independent directors, audit committee, sinking fund and years to maturity effect on bond yields. While managerial ownership and institutional ownership have no effect on bond yields.
Pengaruh tipe industri, mekanisme corporate governance, dan ukuran perusahaan terhadap corporate social responsibility disclosure NURAINUN BANGUN; CHRISTIE ANDHIKA; HENRYANTO WIJAYA
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (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 (315.431 KB) | DOI: 10.34208/jba.v18i2.46

Abstract

The purpose of this research is to get empirical provement about the influence of profile, corporate governance mechanism (size of boards of directors, proportion of boards of directors independcy, and audit committee), and company size significantly on corporate social responsibility disclosure. This research obtainted data from financial statements of manufacture sector companies. The company researched consisted of 30 companies for each period during 2012-2014. The statistic method that was used to test the hypothesis was the multiple linier regression. The result of this research shows that profile, size of boards of directors, proportion of boards of directors independcy, and audit committee not influence significantly on corporate social responsibility disclosure. While, the effect of company size on corporate social responsibility disclosure is significant
Peran audit internal dalam meningkatkan kualitas laporan keuangan pada industri perbankan Indonesia YENI JANUARSI; RIALIS RIALIS; NANA NOVIANTI
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (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 (534.988 KB) | DOI: 10.34208/jba.v18i2.47

Abstract

The purpose of this study is to test whether audit internal contribute in improving the qality of financial reporting in Indonesian banking industry. We measure Internal audit function by using the amount of internal audit activity reported to audit committee for a year, while financial reporting quality measure by accrual quality and timeliness. Purposive sampling methode is chose to collect sample from the banking industry. As a result, we obtained 68 firms-years observation, which represent 17 banks, for four years from 2009-1012. From hypothesis testing by using multiple regression, we find that internal audit function can not influence the accrual quality. In contrast, it has positive impact on timeliness. Our results suggest that internal audit, as part of CG mechanisme, play importat role for improving the quality of banking’s financial reporting.
Pengaruh perceived benefits, perceived risks, hedonic motivations, psychological factors dan website design terhadap online buying behavior RININTA INDAH PEKERTI; VITA BRILIANA
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (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 (526.963 KB) | DOI: 10.34208/jba.v18i2.48

Abstract

The purpose of the research is to examine the influence of perceived benefits, perceived risks, hedonic shopping motivations, psychological factors, website designs on online buying behaviour. The research design used in descriptive research and causality research. The sampling in the study was purposive sampling and uses 100 responded. The respondents of this study were women who make online purchases through the website www.zalora.co.id. Data were analyzed using multiple regression analysis. The result showed that there is a significant influence of perceived benefits, perceived risks, hedonic shopping motivations, psychological factors, website designs on online buying behavior.
Faktor-faktor yang mempengaruhi manajemen pajak pada perusahaan manufaktur HENNY HENNY; MEIRISKA FEBRIANTI
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (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 (340.236 KB) | DOI: 10.34208/jba.v18i2.50

Abstract

The purpose of this study is to investigate the factors affecting tax management of listed manufacturing company. Those factors are firm size, leverage, profitability, fixed asset intensity and tax incentive to tax management using effective tax rate as a indicator.Data for this study comprises of the financial ratios calculated from the financial statement of the 48 manufacturing companies listed in Indonesia stock exchange over the three years period 2012-2014. Analysis tool used multiple linear regression with t test, F test and test the coefficient of determination.The research finding can be summarized as follows. First, profitability and tax incentive statistically significant to predict tax management (effective tax rate). Another result showed that firm size, leverage and fixed asset intensity did not significantly influence tax management (effective tax rate).

Page 4 of 56 | Total Record : 557

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