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Jurnal Muara Ilmu Ekonomi dan Bisnis
Published by Universitas Tarumanagara
ISSN : 25796224     EISSN : 25796232     DOI : -
Core Subject : Social,
Social Sciences
Jurnal Muara diterbitkan dalam rangka mendukung upaya pemerintah Republik Indonesia, khususnya Kementerian Riset, Teknologi, dan Pendidikan Tinggi untuk meningkatkan jumlah publikasi ilmiah di tingkat Nasional. Jurnal Muara ini juga dapat menjadi wadah publikasi bagi para mahasiswa (S1, S2 maupun S3) dan dosen di lingkungan perguruan tinggi.
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Articles 335 Documents
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Redaksi Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 2 No 1 UNTAR, DPPM
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 2, No 1 (2018): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v2i1.3332

Abstract

Redaksi Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 2 No 1
PENGARUH INDEPENDENSI, KOMPETENSI, PENGALAMAN, DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS JASA AUDIT (STUDI EMPIRIS PADA KAP DI JAKARTA) Adang, Ferry
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 2, No 2 (2018): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v2i2.1050

Abstract

The purpose of this research is to examine empirically the influence of independency, competency,experience, and auditor’s accountability on audit quality. This research was conducted by distributing 159 piecesof questionnaires to the public accounting firm in Jakarta. Questionnaires were returned and in the content of 128pieces and are all used in this research. Double Linear Regression was used to the test of hypothesis. The resultof this research showed that independency had positive and significant influence on audit quality, competencyhad positive and significant influence in audit quality, experience had positive and significant influence in auditquality, and auditor’s accountability had positive and significant influence in audit quality.Key words: audit quality, auditor’s accountability, competency, experience, independency The purpose of this research is to examine the empirical influence of independency, competency, experience, and auditor’s accountability on audit service quality. This research was conducted by distributing 159 questionnaires to public accounting firms in Jakarta. 128 questionnaires were filled and returned and all of them were used in this research. Multiple Linear Regression method was used to test the hypothesis. The result of this research shows that independency has positive and significant influence on audit quality, competency has positive and significant influence on audit quality, experience had positive and significant influence on audit quality, and auditor’saccountability had positive and significant influence on audit quality.Keywords : Audit Service Quality, Auditor’s Accountability, Competency, Experience, Independency
Pengaruh Corporate Governance, Profitabilitas, Leverage, dan Kualitas Audit Terhadap Real Earnings Management Devi, Clarissa Maya
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 2, No 1 (2018): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v2i1.1577

Abstract

 Abstract :The purpose of this study is to examine the affects of corporate governace, profitability, leverage and audit quality on real earnings management in manufacturing company  listed in Indonesia Stock Exchange during period 2014 until 2016. The total sample of this research was 63 manufacture companies. The result of this research shows that   profitability and audit quality has positive and significant affects on real earnings management, but corporate governance   and leverage has no effect on real earnings management. Keywords :Real Earnings Management, Corporate Governance, Audit Committee Meetings, Audit Committee of Accounting Experts, Profitability, Leverage, Audit Quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2013–2015 W, Djeni Indrajati; Djumena, Sandy; Yuniarwati, Yuniarwati
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 1, No 1 (2017): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v1i1.415

Abstract

Beberapa penelitian tentang faktor yang mempengaruhi agresivitas pajak telah dilakukan dengan hasil yang belum konsisten. Tujuan penelitian ini adalah untuk menguji secara empiris faktor likuiditas, leverage, capital intensity, komisaris independen dengan agresivitas pajak perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan 63 perusahaan terpilih sebagai sampel. Analisis data dilakukan dengan statistic deskriptif, uji asumsi klasik dan uji hipotesis (analisis regresi berganda, uji F dan uji t). Hasil penelitian menunjukkan hanya likuiditas yang memiliki pengaruh signifikan terhadap agresivitas pajak perusahaan sedangkan pengujian secara simultan memiliki pengaruh. Didapati juga bahwa semua variabel independen mempunyai pengaruh positif terhadap agresivitas pajak, sehingga hipotesis H2 dan H4 ditolak. Likuiditas  perusahaan agaknya lebih ditujukan untuk berekspansi jangka pendek, dan komisaris independen belum mampu meredam agresivitas pajak perusahaan. Kata Kunci: Likuiditas, Leverage, Capital Intensity, Komisaris Independen, Agresivitas Pajak             
PENGARUH UKURAN PERUSAHAAN, RASIO HUTANG PADA TOTAL ASET, RASIO KELANCARAN KEUANGAN, TINGKAT PULANGAN ASET, DAN PERUBAHAN LABA PER SAHAM TERHADAP WAKTU PELAPORAN AUDIT PADA SELURUH SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA PERIODE TAHUN 2012 – 2016 Pangestu, Juan Carlos; Hoesada, Jan
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 2, No 2 (2018): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v2i2.1761

Abstract

The phenomenon of delay in audit reporting occurs on Indonesia Stock Exchange every year. This study aims to empirically examine the effect of firm size, debt to total assets ratio, financial smoothness ratio, asset returns, and changes in earnings per share to audit reporting time. In the Discussion it was found that the debt to total assets ratio (DTA), financial smoothness ratio (CR) and the rate of asset return that has a significant influence on audit reporting time while firm size and changes in earnings per share variables do not have a significant effect on audit reporting time. Fenomena keterlambatan waktu pelaporan audit terjadi di Bursa Efek Indonesia setiap tahun. Penelitian ini bertujuan untuk menguji secara empiris pengaruh ukuran perusahaan, rasio hutang pada total aset, rasio kelancaran keuangan, tingkat pulangan aset dan perubahan laba per saham terhadap waktu pelaporan audit. Dalam Pembahasan ditemukan bahwa rasio hutang pada total aset (DTA), rasio kelancaran keuangan (CR) dan tingkat pulangan aset yang mempunyai pengaruh signifikan terhadap waktu pelaporan audit  sedangkan variabel ukuran perusahaan dan perubahan laba per saham tidak mempunyai pengaruh signifikan terhadap waktu pelaporan audit
Daftar Isi Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 1 No 2 UNTAR, DPPM
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 1, No 2 (2017): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Daftar Isi Jurnal Muara Ilmu Ekonomi dan BisnisVolume 1 No 2Oktober 2017
THE IMPACT OF INFLATION, CERTIFICATE OF BANK INDONESIA, AND EXCHANGE RATE OF IDR/USD ON THE INDONESIA COMPOSITE STOCK PRICE INDEX Ekadjaja, Margarita; Dianasari, Daisy
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 1, No 1 (2017): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v1i1.405

Abstract

This research is done with the aim to know whether some macroeconomic variables, which are inflation rate, certificate of Bank Indonesia (SBI) rate, and exchange rate of IDR/USD have an impact on the movement of the composite stock price index (IHSG) at the Indonesia stock exchange (BEI) partially and simultaneously in the period of 2006–2014. The research population is inflation rate, SBI rate, and exchange rate of IDR/USD. Data analysis in this research is multiple regression by using time series monthly data of 2006–2014. Research results show that partially inflation rate gives positive significant impact on IHSG, SBI rate has negative significant impact on IHSG, and exchange rate of IDR/USD has positive significant impact on IHSG.  Simultaneously it shows that inflation, SBI rate, and exchange rate of IDR/USD have an impact on IHSG at BEI to the period of year 2006 – 2014.  Those variables affect IHSG by 58,74%, while other variables affect IHSG by 41,26%.  That information can be used by investors to make decision on their investment.Keywords: Inflation, SBI, Exchange rate, IHSG, BEI.
PENGARUH PERUBAHAN PENJUALAN, ASSET INTENSITY, PROFITABILITY, SIZE, DAN LEVERAGE TERHADAP COST STICKINESS Evelyn, Evelyn
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 2, No 2 (2018): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v2i2.1609

Abstract

This study aims to obtain empirical evidence on the effect of changes in sales, asset intensity, profitability, firm size, and debt level to cost stickiness on all companies listed in Indonesia Stock Exchange in period 2012-2016. The number of sample companies used in this study is 150 companies. The results of this study indicate that on the net sales condition increased, the increase of SGA cost is higher than the decrease of SGA cost at the time of net sales decrease, asset intensity have a significant positive effect to cost stickiness, profitability has no significant effect on cost stickiness, firm size has no effect significant to the cost stickiness, and the level of debt has a significant negative effect on the cost stickiness.  Keyword: Cost Stickiness, Asset Intensity, Profitability, Sales changes and SizeThis study aims to obtain empirical evidence on the effect of changes in sales, asset intensity, profitability, firm size, and debt level to cost stickiness on all companies listed in Indonesia Stock Exchange for 2012-2016 period. The number of sample companies used in this study are 150 companies. The result of this study indicates that on the condition of net sales increase, the increase of SGA cost is higher than the decrease of SGA cost at the time of net sales decrease, asset intensity has a significant positive effect on cost stickiness, profitability has no significant effect on cost stickiness, firm size has no significant effect on cost stickiness, and debt level has a significant negative effect on cost stickiness.Keywords: Cost Stickiness, Asset Intensity, Profitability, Sales Changes, Firm Size
Analisis Pengaruh Faktor-Faktor Fundamental Terhadap Harga Saham (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2012 – 2015) x, Ivan
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 2, No 1 (2018): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v2i1.756

Abstract

In efficient market theory it is mentioned that a price change of a stock's securities in the past can not be used to estimate price changes and the theory of signals is also mentioned that investors see signs made by managers of firms to predict future outlook. Therefore, the research was made to obtain empirical evidence by analyzing whether the fundamental factor has significant effect on stock price in manufacturing companies either partially or simultaneously on manufacturing companies listed on BEI in 2012-2015. The fundamental factors here are divided into profitability, solvency and liquidity are represented by ROA, ROE, NPM, DER, CashTA, TATO, and EPS ratios. Research using Data Panel Regression assisted with Eviews program. The results of research partially only NPM, CashTA and EPS variables that have a significant effect while for the variable ROA, ROE, DER and TATO no significant effect. Simultaneously all the variables together have a significant influence on stock prices.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI Arviana, Nerissa
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 2, No 1 (2018): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v2i1.1745

Abstract

Beberapa penelitian tentang kepatuhan wajib pajak orang pribadi dengan berbagai variabel bebas telah dilakukan dengan beragam hasil. Penelitian ini bertujuan menguji secara empiris  pengaruh pelayanan fiskus, sanksi perpajakan, tingkat pemahaman, kesadaran perpajakan, sosialisasi perpajakan, dan persepsi atas efektifitas perpajakan. Populasi dalam penelitian ini ditentukan dengan menggunakan random sampling, data yang ada didapat dari pembagian kuesioner kepada responden di KPP Kembangan  secara acak sederhana.Metode analisis yang digunakan adalah regresi berganda. Hasil penelitian menunjukkan bahwa pelayanan fiskus memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Begitu juga dengan variabel  sanksi perpajakan , tingkat pemahaman, kesadaran perpajakan , sosialisasi perpajakan  dan persepsi atas efektiftas perpajakan. Kata Kunci : Pengaruh pelayanan fiskus, sanksi perpajakan, tingkat pemahaman,kesadaran perpajakan, sosialisasi perpajakan, persepsi atas efektifitas perpajakan,kepatuhan wajib pajak.

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