KALBISIANA Jurnal Sains, Bisnis dan Teknologi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua artikel yang dikirimkan harus merupakan artikel asli, hasil penelitian yang sebelumnya tidak pernah dipublikasikan, eksperimental atau teoritis, dan akan ditinjau oleh reviewer. Artikel yang dikirimkan ke jurnal harus memenuhi kriteria ini dan tidak boleh sedang dipertimbangkan untuk publikasi di tempat lain. Naskah harus mengikuti gaya jurnal dan dapat ditelaah dan diedit.
Articles
100 Documents
Search results for
, issue
"Vol. 8 No. 3 (2022): Kalbisiana"
:
100 Documents
clear
<![CDATA[Pengaruh Kompensasi Eksekutif, Koneksi Politik, dan Capital Intensity terhadap Tax Avoidance ]]>
<![CDATA[Cindy Felicia Nainggolan]]>;
<![CDATA[Maulana Malik Muhammad]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Tax avoidance is an engineering tax affairs in legal way by obeying and not going out from the regulations. This study aims to determine the effect of executive compensation, political connections, and capital intensity on tax avoidance measured using Cash Effective Tax Rate (CETR). The population in this study is manufacturing companies listed on Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample selected is 243 companies which selected by purposive sampling method. This study uses a classic assumption test, model feasibility test, multiple linear regression analysis and hypothesis test with data processing Eviews 10. The result of the research shows that executive compensation has no significant effect on tax avoidance, political connections has a positive and significant effect on tax avoidance and capital intensity has a negative and significant effect on tax avoidance.]]>
<![CDATA[Pengaruh Economic Value Added, Laba Akuntansi, Risiko Sistematis, dan Prediksi Kebangkrutan terhadap Return Saham Pada Perusahaan Food and Beverage yang terdaftar di BEI Periode 2015-2019 ]]>
<![CDATA[Yohana Srikandi Lumban Raja]]>;
<![CDATA[Kenny Ardillah]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to determine the effect of economic value added, accounting profit, systematic risk, and bankruptcy prediction on stock returns. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The number of research samples obtained were 15 companies using purposive sampling method, and the number of research data obtained was 75. The data analysis method used was panel data regression. The results of this study indicate that systematic risk has a significant negative effect on stock returns, while economic value added, accounting earnings, and bankruptcy predictions have no effect on stock returns.]]>
<![CDATA[Pengaruh Pressure, Opportunity dan Rationalization terhadap Financial Statement Fraud pada Perusahaan property dan Real Estate ]]>
<![CDATA[Radot Christian]]>;
<![CDATA[Budi Kurniawan]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to examine the effect of pressure, opportunity and rationalization on financial statement fraud. The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of research samples obtained was 35 companies using purposive sampling method, then the amount of data in this study was 175. This research method was analyzed by multiple linear analysis and the research tool used was E-views 10. The results of the partial test showed that pressure had a significant effect on financial statement fraud, while opportunity and rationalization have no significant effect on financial statement fraud.]]>
<![CDATA[Pengaruh Profitabilitas, Ukuran Perusahaan dan Umur Perusahaan terhadap Audit Report Lag pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016-2019 ]]>
<![CDATA[Mia Nurulzanah]]>;
<![CDATA[Budi Kurniawan]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research aims to examine the effect of profitability, firm size and firm age on audit report lag. The samples used in this study are manufacturing companies in the food and beverage sub- sector listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period, with a total population of 80 and a sample of 20 companies. Sampling was carried out using purposive sampling method with data analysis method using panel data regression method. The results of the analysis of the data obtained are that the profitability variable has a positive effect on audit report lag and the age of the company has a positive effect, while the firm size variable has a negative effect. Based on the results of the determination test, the value of the Adjusted R-Square is 0.475317, this means that it is equivalent to 47.5%. It can be explained by three independent variables (profitability, company size and age of the company) that affect the audit report lag. While the remaining 52.5% were influenced by other variables that were not researched by the researcher.]]>
<![CDATA[Pengaruh Kepemilikan Manajerial, Konservatisme Akuntansi, dan Asimetri Informasi terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 ]]>
<![CDATA[Fidelia]]>;
<![CDATA[Kenny Ardillah]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to determine the effect of managerial ownership, accounting conservatism, and information asymmetry on earnings management. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. In this study, the sample used was a manufacturing company listed on the Indonesia Effect Exchange for the 2017-2019 period with a total population of 183 companies. With purposive sampling technique, get 28 companies as a sample. This study uses a panel data regression method with a general effects model approach using Eviews 10. The results of this study indicate that information asymmetry has a negative effect on earnings management while managerial ownership, accounting has no effect on earnings management.]]>
<![CDATA[Pengaruh Social Media Marketing Instagram, Perceived Price, dan Hedonic Motivation terhadap Minat Beli di Yellowfitkitchen pada Masa Pandemi Covid-19 ]]>
<![CDATA[Willy Sandi]]>;
<![CDATA[Triyono Arief Wahyudi]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[this research aims to show the influence of Social Media Marketing Instagram, Perceived Price, and Hedonic Motivation on YellowFitKitchen Purchase Intention. There are four variables in this research including Social Media Marketing Instagram, Perceived Price, Hedonic Motivation and Purchase Intention. The researchist used quantitative methods and the sample used in this research amounted 110 respondents who know the product of YellowFitKitchen. The technique used in this research is purposive sampling which is part of non-probability sampling. The research data is analyzed with SPSS 25 shows that Social Media Marketing Instagram Variable have an influence on Purchase Intention, Perceived Price does not have an influence on Purchase Intention and Hedonic Motivation have an influence on Purchase Intention. Social Media Marketing Instagram, Perceived Price, dan Hedonic Motivation Variabels as together have an influence on Purchase Intention.]]>
<![CDATA[Pengaruh Suasana Toko dan Lokasi Terhadap Kepuasan Konsumen dan Dampaknya Keputusan Pembelian (Survey pada Konsumen Seblak Pedas Neng Ochie) ]]>
<![CDATA[Santharia Mercelina]]>;
<![CDATA[Joseph M.J. Renwarin]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to determine the effect of store atmosphere and location on consumer satisfaction and its impact on purchasing decisions survey on consumers as spicy as neng Ochie. This research is quantitative method research. The sample is consumers of seblak spicy nengochie with a total sampel 200 respondents. The sampling technique uses non-probability sampling with purposive sampling technique. Hypotesisis testing method using t test and linear regression test. The results of this study indicate that the shop atmosphere has significant effect on customer satisfaction. Location has a significant effect on customer satisfaction. Store atmosphere and location have a positive and significant effect simultaneously on customer satisfaction, storeatmosphere, location and customer satisfaction have a significant effect on purchasing decisions, shop atmosphere through consumer satisfaction with purchasing decisions. Location through consumer satisfaction with purchasing decisions.]]>
<![CDATA[Pengaruh Kinerja Keuangan, Kepemilikan Institusional dan Struktur Modal Terhadap Nilai Perusahaan Makanan Minuman di Bei ]]>
<![CDATA[Vania Estherina]]>;
<![CDATA[Diyan Lestari]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The study aims to analyze the effect of financial performance, institutional ownership and capital structure on firm value. This study uses food and beverage sector companies listed on the Indonesia Stock Exchange in the period 2014-2018 as a sample, with total 10 companies that meet the criteria. The most appropriate model is common effect. Based on the hypothesis testing (t test), show that the variable of financial performance doesn’t effect the firm value, with a t-test value of 1.176337 which was smaller than the t-table of 2.01290 and probability of 0.2455. Institutional ownership does not influence the value of the company with t value of 1.038469 smaller than t table 2.01290 and probability 0.3045. Capital structure variables does not affect the value of the company with t value of -0.507314 which is smaller than the value of t table that is 2.01290 and the probability of 0.6144.]]>
<![CDATA[Pengaruh Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), Non Performing Loan (NPL), dan Net Interest Margin (NIM) terhadap Kinerja Keuangan pada Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 ]]>
<![CDATA[Tri Citra Rosidar]]>;
<![CDATA[Siti Ruhana Dara]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aimed to determine the effect of the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL) and Net Interest Margin (NIM) of the Financial Performance on Banking Listed in Indonesia Stock Exchange Period 2017 -2019. In this study the population is the company subsector banking listed on the Indonesia Stock Exchange (IDX). The sample of this research is the companies that are included in the 50 most active IDX members in the total trade value in 2019. This study uses panel data regression analysis method. The results of this study are LDR and NPL affect financial performance, while CAR and NIM have no effect on financial performance. However, CAR, LDR, NPL, and NIM simultaneously affect the financial performance.]]>
<![CDATA[Pengaruh Kerjasama Tim, Knowledge Sharing dan Efikasi Diri terhadap Kinerja Karyawan PT Kluege International ]]>
<![CDATA[Christin Victoria Sanger]]>;
<![CDATA[Ferryal Abadi]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this research is to find out how much teamwork, knowledge sharing, and self-efficacy on employee performance. This study uses a quantitative approach with a survey method through distributing questionnaires to 40 employees. The sample for this study was employees of PT Kluege International. Analysis of the data used is the classic assumption test which consists of normality test, multicollinearity test, and heterokesdatisitas test, path analysis, t test and f test. Hypothesis test results (t test) which indicate that the team collaboration variable does not affect the performance of thitung1.101 <ttable 2.030. Knowledge Sharing does not affect performance by tcount 1.866 <ttabel 2.030. Self-efficacy has a significant effect on performance with t count 3.555> t table 2.030, with a coefficient of determination 72.7%]]>
