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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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Faktor-faktor yang mempengaruhi audit report lag FRISKA FIRNANTI
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to test and to analyze the effect of firm size, solvency, auditor reputation, firm performance, liquidity, and firm age to audit report lag, of manufacturing firm that listed at Indonesian Stock Exchange in the period of 2010-2013. The method used is multiple regression analysis using SPSS. The result show solvency has a significant positive effect to firm’s audit report lag. Auditor reputation and firm performance have a significant negative effect to firm’s audit report lag. Thus, investor and company may consider these factors in making decisions that related to audit report lag. Company can also improve their performance so that the factors that are considered to effect audit report lag can be reduced to perform better timeliness of financial statement presentation.

Pengaruh karakteristik perusahaan, rasio keuangan, corporate tax rate dan non-debt tax shield terhadap kebijakan hutang pada perusahaan food and beverages STEVEN YAP
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (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 growth, tangibility, firm size, business risk, liquidity, profitability, corporate tax rate, and non-debt tax shield toward debt policy. This study was also to compare result of the previous research within the research. Sample of this research is food and beverages sector companies that listed in Indonesia Stock Exchange for period 2005-2013. The purposive sampling is used as sampling technique, where 7 companies met the criteria and were analyzed using descriptive statistics and panel data regressions with fixed effect model to test the hypothesis. The result of this research shows that growth, tangibility, firm size, liquidity, profitability and non-debt tax shield does influence debt policy, while business risk and corporate tax rate do not influence debt policy.

Faktor-faktor yang mempengaruhi kualitas audit NOVIA 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

The purpose of this research is to obtain empirical evidence of the influence of independency, accountability, job experience, integrity, objectivity and professionalism on audit quality. The population in this research is all auditors who are working at public accountant office in Jakarta and has been registered on Indonesian Institute of Certified Public Accountants (IAPI). The sample of this research collected using purposive sampling. The resource data obtained from questionnaire. The number of questionnaire distributed was 150 copies, but only 134 questionnaire returned and 100 copies that can be used for this research. The statistical method used in this research is multiple regressions. The result of this research indicated that job experience and integrity have influence on audit quality. While independency, accountability, integrity, objectivity and professionalism have no influence on audit quality.

Pengaruh profitabilitas, investment oppportunity set, tangibilitas, earnings volatility dan firm size terhadap struktur modal pada industri farmasi SATRIYO WIBOWO
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research is to test and analyze empirically the influence of profitability, Investment Opportunity Set (IOS), tangibility, earning volatility, and firm size toward capital structure. It was studied again because previous studies were inconsistent with pecking order and trade-off theory. The object of this research is company in pharmacy industry that listed in Indonesia Stock Exchange period 2005-2013. Seven companies met the criteria and were analyzed using Eviews8 panel data regressions with fixed effect model to test the hypothesis. The result of this research shows that profitability and earning volatility influence capital structure, while Investment Opportunity Set (IOS), tangibility, and firm size do not influence capital structure.

Pengaruh corporate governance, profitabilitas, likuiditas dan solvabilitas terhadap corporate social responsibility disclosure SHELA OCTAVIANI; STEVEN YAP
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (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 return on assets, return on equity, return on sales, earning per share, basic earning power, and economic value added toward stock price. This study was also to compare result of the previous research within the research. Sample of this research is mining companies that listed in Indonesia Stock Exchange for period 2009-2013. The purposive sampling is used as sampling technique, where 12 companies met the criteria and were analyzed using descriptive statistics and panel data regressions with fixed effect model to test the hypothesis. The result of this research shows that return on assets, return on equity, return on sales, earning per share, basic earning power, and economic value added do not influence stock price

Faktor-faktor yang mempengaruhi price earnings ratio DEWI AGUSTINA
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research was conducted to determine the factors that influence the Price Earnings Ratio on the companies listed in Indonesian Stock Exchange. These factors are Corporate Size, Debt to Asset Ratio, Dividend Payout Ratio, Earnings Growth, Debt to Equity Ratio, Return on Equity, and Profit Margin. The analysis and decision making about the hypothesis of this research are using multiple regression on panel data which meets the criteria of purposive sampling. Sample of this research is based on companies which are listed in the manufacturing sectors of Indonesian Stock Exchange. The number of qualified data used as the sample in this research is 99. The results of this research indicated the Corporate Size, Dividend Payout Ratio, Return on Equity and Profit Margin has influence on the Price Earnings Ratio, while the Debt to Asset Ratio, Earnings Growth, and Debt to Equity Ratio not influence on the Price Earnings Ratio.

Pengaruh non-debt tax shield, tangibilitas, human capital, risiko bisnis, ukuran perusahaan, pertumbuhan, likuditas dan profitabilitas terhadap financial leverage pada sektor komunikasi ANDREAS HIMAWAN; SATRIYO WIBOWO
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study investigates the determinants of capital structure theoretically and empirically in Indonesia. Since several decades, capital sructure has remained puzzle. This study will further provide a logical explanation towards the factor affecting capital structure by adding unique variable that is human capital as the determinant on financial leverage. Panel data is used for analysis and ordinary least square method (OLS) for regression analysis which minimizes error in estimation results. The data was taken from annual financial statement of the telecommunication firm listed in IDX (Indonesia Stock Exchange), using a sample of 7 telecommunication listed firms for 2010-2014. The dependent variable was Financial Leverage (Total Liabilities to Total Assets) while the independent variable were Non-Debt tax shield, Tangibility, Human Capital, Firm Size, Business Risk, Growth, Liquidity and Profitability. The research findings shows that the variables of Non-Debt tax shield, Tangibility, Human Capital, Business Risk, and Profitability are positively related with Financial Leverage, while Firm Size, Growth and Liquidity are negatively related with Financial Leverage. Business Risk is statistically significant determinants of Capital Structure. While Non-Debt tax shield, Tangibility, Human Capital, Firm Size, Growth, Liquidity and Profitability are statistically insignificant determinants of Capital Structure.

Faktor-faktor yang mempengaruhi profitabilitas perusahaan non keuangan ADETYA ALVERINA; MEIRYANANDA PERMANASARI
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to obtain empirical evidence factors that affect profitability among non-financial companies in Indonesia. The factors are current liability, noncurrent liability, firm size, sales growth, industry, total asset turnover, debt to equity ratio, and current ratio. Population of this research are non financial companies listed in Indonesia Stock Exchange (IDX) over five years period 2009 until 2013. Purposive sampling method used to take the samples. Total non-financial companies which include to this research are 128 companies. Multiple regression analysis is used to test the hypothesis. The research result show that current liability ratio, firm size, industry, total asset turnover, and debt to equity ratio have effect to profitability. While noncurrent liability ratio, sales growth, and current ratio.have no effect to profitability.

Faktor-faktor yang mempengaruhi kebijakan dividen DIKI HARIANTO; DEWI AGUSTINA
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to get empirical evidence the influence of earnings per share, return on equity, operating cash flow, size, institutional ownership, debt policy, and managerial ownership to dividend policy. Data is collected from manufacturing companies in Indonesian Stock Exchange (IDX) for four years period 2009–2012. Sample selected by using purposive sampling method. Only 34 companies meet the criteria and taken as sample. The statistical method used in this research is multiple regression. The result of this research showed that earnings per share and institutional ownership have influence to dividend policy but return on equity, operating cash flow, size, debt policy, and managerial ownership have no influence to dividend policy. The objective of this research is to get empirical evidence the influence of earnings per share, return on equity, operating cash flow, size, institutional ownership, debt policy, and managerial ownership to dividend policy. Data is collected from manufacturing companies in Indonesian Stock Exchange (IDX) for four years period 2009–2012. Sample selected by using purposive sampling method. Only 34 companies meet the criteria and taken as sample. The statistical method used in this research is multiple regression. The result of this research showed that earnings per share and institutional ownership have influence to dividend policy but return on equity, operating cash flow, size, debt policy, and managerial ownership have no influence to dividend policy.

Faktor-faktor yang mempengaruhi volume pembiayaan berbasis bagi hasil dan rasio bopo pada perbankan syariah WIRMAN WIRMAN
Jurnal Bisnis dan Akuntansi Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of the study is to obtain empirical evidence of factors affecting the volume of financing based on cost sharing and the ratio of BOPO to Sharia Banking. The number of population in this study is the number of units analyzed consisting of all Islamic banks in Indonesia either BUS, UUS or BPRS. The method of selecting the sample used is purposive sampling. Testing using multiple regression analysis. The result of the research shows that there is influence of DPK to funding based on the result of mudharabah and musyarakah in both syariah banking institution in Indonesia. There is an effect of earnings on financing based on the sharing of mudharabah and musharaka in both Islamic banking institutions in Indonesia. There is no effect of NPF/non-performing financing on Mudharabah-based finance sharing in BUS in Indonesia. However, the NPF has a significant effect on mudharabah-based revenue sharing at the SRB. There is no effect of NPF / non-performing financing on the musharaka-based financing of the BUS in Indonesia. However, the NPF has a significant effect on the musharaka-based sharing financing in the SRB. There is no effect of interest rate on cost sharing based on mudharabah and musyarakah result in sharia banking in Indonesia. There is a funding effect based on the results of mudharabah and musyarakah on the ratio of BOPO in both Islamic banking institutions in Indonesia.

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Contact Name
Yulius Kurnia Susanto

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yulius@tsm.ac.id

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Journal Mail Official
yulius@tsm.ac.id

Editorial Address
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Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA