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INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Pendidikan Nasional
ISSN : 25282093     EISSN : 25281216     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi dan Bisnis (dengan e-issn 2528-1216 dan p-issn 2528-2093) merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional. Jurnal ini terbit berkala setiap bulan Juni dan Desember. Jurnal ini diterbitkan dengan maksud utama mendiseminasi artikel ilmiah baik berupa hasil penelitian maupun telaah literatur (setara dengan hasil penelitian) dibidang akuntansi, bisnis, keuangan dan ilmu ekonomi. Jurnal Ilmiah Akuntansi dan Bisnis menerima artikel (yang tidak dipublikasikan dalam jurnal lain) dengan ruang lingkup: Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perhotelan, Perpajakanan, Auditing serta Sistem Informasi Akuntansi.
Arjuna Subject : -
Articles 149 Documents
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ANALISIS LABA DAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ-45 DI BURSA EFEK INDONESIA Kadek Wulandari Laksmi
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.816 KB) | DOI: 10.38043/jiab.v2i1.173

Abstract

Investors before investing in a company would pay attention to certain things that are beneficial to them. Things that concern is profits and of course with the dividend announcement. Earnings provide information on how the company's performance. While the dividend is a distribution of company profits to shareholders. From that information, the investor can make the decision to invest or not. Investor's decision to invest in a company will certainly affect the stock price of the company. The purpose of this study was to 1) test and analyze the effect of earnings to share price, 2) test and analyze the effect of dividend announcements on stock prices. Outcomes to be achieved are: 1) The Company can maximize its performance so that it can generate high profit, 2) With high profit the company can divide its profit to shareholders in the form of dividends, 3) In addition to the company's survival is assured, high profits will increase stock prices because investors will be attracted to invest in the company. This research was conducted at a company incorporated in the LQ-45 index in the Indonesia Stock Exchange from 2011-2014. Source data used are secondary data and data types are quantitative data in the form of income statements, announcements of dividends and stock prices in 2011-2014. The method used in this study are parametric statistics. Dioalah of the collected data using SPSS. The results are then analyzed and the results desired. Based on the research while the obtained results that 1) profit significant no effect on stock prices, 2) the dividend announcement no significant effect on stock prices. In this case investors and prospective investors are not focused on profits generated by the company and they preferred the retained earnings and used for business development compared with distributed as dividends. Keywords: Earnings, Dividend and Stock Price
PENGARUH PARTISIPASI ANGGARAN DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL: STUDI KASUS PADA SELURUH LPD DI DESA DINAS DALUNG I Gede Denik Purna Wiwaha; Ni Wayan Suryathi
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 2 (2018)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.02 KB) | DOI: 10.38043/jiab.v3i2.2128

Abstract

Pengaruh Partisipasi Anggaran dan Gaya Kepemimpinan Terhadap Kinerja Manajerial: Studi Kasus pada Seluruh LPD di Desa Dinas Dalung. Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran dan gaya kepemimpinan terhadap kinerja manajerial pada seluruh LPD di Desa Dinas Dalung. Populasi dalam penelitian ini adalah seluruh karyawan di 3 LPD yang ada di Desa Dinas Dalung. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 45 responden. Penelitian ini menggunakan teknik nonprobability sampling dengan cara sampel jenuh, dengan seluruh karyawan dalam populasi tersebut digunakan menjadi sampel penelitian. Pengumpulan data dalam penelitian ini dilakuka dengan metode kuesioner. Teknik analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukan bahwa secara parsial partisipasi anggaran dan gaya kepemimpinan berpengaruh positif terhadap kinerja manajerial. Hasil penelitian juga menunjukan bahwa partisipasi anggaran dan gaya kepemimpinan berpengaruh secara simultan terhadap kinerja manajerial.Kata kunci: Partisipasi anggaran, gaya kepemimpinan, kinerja manajerial
KOMPENSASI BONUS, KEPEMILIKAN KELUARGA DAN MANAJEMEN LABA Putu Purnama Dewi; Chanco Mendonca Do Rego
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 1 (2018)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.075 KB) | DOI: 10.38043/jiab.v3i1.2100

Abstract

Kompensasi Bonus, Kepemilikan Keluarga dan Manajemen Laba. Penelitian ini bertujuan untuk menganalisis pengaruh kompensasi bonus dan kepemilikan keluarga pada manajemen laba. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dalam penelitian ini sampeln yang digunakan yaitu sebanyak 18 perusahaan dengan periode pelaporan dari tahun 2015 - 2017. Teknik analisis data yang digunakan adalah analisis linier berganda dan menggunakan program SPSS dalam pengolahan datanya. Hasil penelitian ini menunjukkkan bahwa variabel kompensasi bonusberpengaruh padamanajemen laba, variabel kepemilikan keluarga berpengaruh padamanajemen laba.Kata kunci: Kompensasi bonus, kepemilikan keluarga, manajemen laba
MENGELOLA TINGKAT LIKUIDITAS DAN RENTABILITAS PERUSAHAAN MELALUI IMPLEMENTASI EFEKTIVITAS CASH BUDGET Miartana Putu
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v1i1.28

Abstract

This study aimed to determine the management of liquidity and profitability of the company through the implementation of effective use of the cash budget. The design of this study used a qualitative approach with the company’s financial manager informant with the help of an open questionnaire to obtain a cash budget implementation and the documentation data in the form of the company’s financial statement. The validity test of the data used triangulation model. The results showed that managing the effective level of liquidity and profitability of the company was based on effective drafting and implementing for the cash budget of companies at first. After the cash budget was prepared, the situation of liquidity and profitability of the company became better. The limitation of this study only examined in one company and to be suggested for future researchers to look at more than one company.
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA MANAJERIAL DAN PENGAMBILAN KEPUTUSAN INVESTASI DI PT. BANK NEGARA INDONESIA (BNI) 46 CABANG DENPASAR Ni Made Ayu Paramitha; Made Mulyadi
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 2 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.565 KB) | DOI: 10.38043/jiab.v2i2.2076

Abstract

Pengaruh sistem informasi akuntansi terhadap kinerja manajerial dan pengambilan keputusan investasi di PT. Bank Negara Indonesia (BNI) 46 cabang Denpasar. Tujuan dari penelitian ini adalah 1) Untuk mengetahui pengaruh sistem informasi akuntansi terhadap kinerja manajerial di PT. Bank Negara Indonesia  (BNI)  46 cabang  Denpasar,  2)  Untuk mengetahui pengaruh  sistem informasi akuntansi terhadap pengambilan keputusan investasi di PT. Bank Negara Indonesia (BNI) 46 cabang Denpasar. Sampel penelitian yang digunakan adalah manajer di PT. Bank Negara Indonesia (BNI) 46 cabang Denpasar  sebanyak 30 orang yang terdiri dari 29 orang manajer dan 1 orang kepala cabang.. Teknik analisis data dalam penelitian ini menggunakan regresi linier sederhana. Hasil penelitian menunjukan bahwa sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kinerja manajerial dan pengambilan keputusan investasi. Dari hasil penelitian menunjukkan bahwa sistem informasi akuntansi lebih dominan mempengaruhi pengambilan keputusan investasi di PT. Bank Negara Indonesia (BNI) 46 cabang Denpasar.Kata Kunci: Sistem Informasi Akuntansi, Kinerja Manajerial, Pengambilan Keputusan Investasi
APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45? Novia Eka Sariantono; Luh Putu Mahyuni
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.663 KB) | DOI: 10.38043/jiab.v4i1.2145

Abstract

Do Good Corporate Governance and Corporate Social Responsibility Influence Profitability of LQ45 Listed Companies. This study aims to examine the influence of good corporate governance and corporate social responsibility on profitability of LQ45 listed companies in Indonesia Stock Exchange. The data analyzed were secondary data in the form of annual reports and sustainability report. The data were analyzed using multiple linear regression. The results of this research indicate: (1) Good corporate governance (GCG) has a significant effect on profitability of LQ45 listed companies; (2) Corporate social responsibility (CSR) does not have a significant effect on profitability of LQ45 listed companies. This research provides empirical evidence that implementation of GCG could influence profitability, while the implementation of CSR does not influence profitability. Keywords: Good corporate governance, corporate social responsibility, independent commissioner board, corporate social responsibility, disclosure index, return on equity
PENGARUHKUALITAS AUDITOR, JUMLAH KOMITE AUDIT DAN PENDIDIKAN KETUA KOMITE AUDIT TERHADAP ERANINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTARDI BURSA EFEK INDONESIA TAHUN 2010-2012 Ni Made Sunarsih
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.033 KB) | DOI: 10.38043/jiab.v2i1.178

Abstract

Earnings managements are actions by companies to manipulate financial statements. The financial statements should be able to provide reliable information and presents the actual performance so as not to be mislead the user. This study aims to examine the effect of auditor quality, number of audit commitee and education of audit committee chairman to earnings managemnets. The research was conducted at manufacturing companies listed on BEI, method of determining the samples using purposive sampling method with total sample of 137. Data analysis using multiple linier regression analysis. The result of the research shows that auditor quality and education of audit committee chairman  have no effect on earnings managemnets, while number of audit committee have negatife effect to earning managemnets.Keywords: Eranings management, auditor quality, number of audit commitee and education of audit committee chairman 
ANALISIS FAKTOR-FAKTOR PENERIMAAN INTERNET BANKING DENGAN MENGGUNAKAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) DENGAN PENAMBAHAN PERAN MOTIVASI EXTRINSIC DAN INTRINSIC Gusi Putu Lestara Permana
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.288 KB) | DOI: 10.38043/jiab.v2i1.185

Abstract

Technology Acceptance Model (TAM) is a model developed to predicting the factors that influence use of some technology by user. The purpose of this study was to test to test empirically the the effect of extrinsic and intrinsic motivation for acceptance internet banking. This study added perceived enjoyment variable as a proxy for intrinsic motivation. Data were analyzed using Stuctural Equation Model (SEM) with Partial Least Square (PLS). This study uses 70 respondents who use SINTESIS for their learning process. The results of the Partial Least Square (PLS) support the proposed research model, but the variable perceived perceived ease of use did not signicantly influence attitude towards using technology, the perceived enjoyment that added in this research has a significant effect on the attitude towards using technology and behavior intention to use, while others supported the hypothesis.Keywords: Technology Acceptance Model (TAM), extrinsic and intrinsic motivation, perceived enjoyment,
TIME PRESSURE, MORALITAS DAN PROSEDUR AUDIT Noer Fitriyah; Putu Purnama Dewi
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 2 (2018)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.303 KB) | DOI: 10.38043/jiab.v3i2.2115

Abstract

Time pressure, moralitas dan prosedur audit. Penelitian ini bertujuan untuk menganalisis pengaruh time pressure dan materialitas pada konsistensi prosedur audit. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik yang berada di Provinsi Bali. Dalam penelitian ini seluruh jumlah populasi dijadikan sampel, karena jumlah populasi yang masih terjangkau yaitu 90 orang. Teknik analisis data yang digunakan adalah analisis linier berganda dan menggunakan program SPSS dalam pengolahan datanya. Hasil penelitian ini menunjukkkan bahwa variabel time pressure berpengaruh positif pada konsistensi prosedur audit, variabel materialitas berpengaruh positif pada konsistensi prosedur audit.Kata kunci: Time pressure, materialitas, konsistensi prosedur audit
FAKTOR DALAM PENGAMBILAN KEPUTUSAN ETIS OLEH KONSULTAN PAJAK: INDIVIDUAL DAN SITUASIONAL Ni Made Ayu Dwi Lentari Dewi; Kadek Trisna Dwiyanti
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 1 (2018)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.156 KB) | DOI: 10.38043/jiab.v3i1.2096

Abstract

Factors in Ethical Decision Making By Tax Consultants: Individual and Situational. The purpose of this research is to find the effect of professional ethics, machiavellianism, and risk preferences on ethical decision making by tax consultants. The independent variable in this study is the Perception of Professional Ethics, Machiavellianism and Risk Preference, while Ethical Decision Making is the dependent variable. The research used a quantitative approach with data collection methods through questionnaires. The sample used was 100 tax consultants registered at the IKPI Bali Branch. Data analysis using multiple linear regression. The results showed that the Perception of Professional Ethics, Machiavellianism, and Risk Preference together had a significant effect on Ethical Decision Making. The Perception of Professional Ethics partially has a positive and significant effect on Ethical Decision Making. Machiavellianism partially has a negative and significant effect on Ethical Decision Making. While the Risk Preference partially has a negative and significant effect on Ethical Decision Making. The results of testing the coefficient of determination indicate that the Perception of Professional Ethics, Machiavellianism, and Risk Preference together have an effect of 73.9% on Ethical Decision Making by Tax ConsultantsKeywords: Perception of Professional Ethics, Machiavellianism, Risk Preference, Ethical Decision Making, Tax Consultants

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