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Ignatius Ario Sumbogo
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ignatius.sumbogo@kalbis.ac.id
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INDONESIA
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Published by UNIVERSITAS KALBIS
ISSN : 23386088     EISSN : 29881676     DOI : https://doi.org/10.53008
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 142 Documents
Search results for , issue "Vol. 8 No. 4 (2022): Kalbisiana" : 142 Documents clear
Pengaruh Opini Auditor, Pergantian Manajemen dan Ukuran Perusahaan Klien Terhadap Auditor Switching Michellia Ayu; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study provides an analysis to determine the effect of auditor's opinion, management turnover and company size on auditor switching. Audit opinion, company size and management turnover. The population in this study are all companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of research samples obtained was 52 manufacturing companies for the period 2015-2019, using the purposive sampling method and the amount of research data obtained was 260. The data analysis method used was quantitative logistic regression. The results of this study indicate that audit opinion and firm size have no effect on auditor switching, while management changes have an effect on auditor switching.
Pengaruh Profitabilitas, Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Pertambangan Khaldea Azzahra; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The objective to be achieved in this research is to know the influence of profitability, capital structure and firm size on firm value in mining companies listed on the Indonesia Stock Exchange in 2017-2019. This research using secondary data from annual financial statement of mining company listed on Indonesia Stock Exchange from 2017 to 2019. The sample used in the research are 38 companies that meet the criteria based on purposive sampling and used 3 periods of each companies so that resulting in 114 sample. The result of this research indicates that profitability has no effect on the firm value. While the capital structure and firm size have effect on the firm value.
Pengaruh Kontribusi Pajak Restoran, Pajak Hiburan, Pajak Reklame Terhadap Pendapatan Asli Daerah Provinsi DKI Jakarta Nadya Rahmadini; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study was to determine the contribution of restaurant tax, entertainment tax, and advertisement tax toward local original income of DKI Jakarta Province. This study uses a saturated sampling technique, namely the realization of restaurant tax revenues, entertainment taxes, advertisement taxes, and local original income for the DKI Jakarta Province from 2014 to 2019. The results of the study show that partially restaurant taxes, entertainment taxes, and advertisement taxes have no significant effect to local original income. Simultaneously restaurant tax, entertainment tax and advertisement tax have no significant effect on the regional revenue of DKI Jakarta Province in 2014 – 2019.
Pengaruh Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak, dan Pelayanan Perpajakan Terhadap Tingkat Pemahaman Wajib Pajak Clemens Beremalp Gaga Leta; Kenny Ardillah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This study aims to find out how the effect of taxpayer awareness, taxpayer compliance, and tax services on the level of understanding of taxpayers carried out by research on taxpayers in the Kelapa Gading area. The population in this study is mandatory to invite private persons in Kelapa Gading. The sample taken by the author in this study were 100 taxpayers with the method of distributing questionnaires as a means of data collection. The data was taken in May 2021 and this data uses a quantitative approach. The results of the research through the distribution of questionnaires indicate that taxpayer awareness, taxpayer compliance and tax services affect the level of understanding of taxpayers about taxation on taxpayers in Kelapa Gading.
Pengaruh Pelatihan, Kompetensi dan Disiplin Kerja Terhadap Kinerja Karyawan PT. XYZ Andis Setia Putri; Hendy Tannady
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine the effect of training, competence and work discipline on the performance of employees of PT. XYZ. This study uses quantitative methods. Quantitative methods include validity test, reliability test, classical assumption test, hypothesis testing through f test and t test. The data analysis technique used is multiple linear regression analysis. Samples were taken as many as 165 respondents with purposive sampling method. The measuring instrument used is a questionnaire using a Likert scale distributed via google form. The data in this study were analyzed with the help of the SPSS 16 program. The results of this study indicate that the independent variable, namely training (X1) partially has no significant effect on employee performance (Y), while the competence variable (X2) and work discipline (X3) partially have a significant effect on employee performance (Y), and then the variables of training (X1), competence (X2) and work discipline (X3) simultaneously have a significant effect on employee performance (Y) PT. XYZ.
Pengaruh Intellectual Capital dan Net Interest Margin Terhadap Kinerja Keuangan Sektor Perbankan Dimoderasi Pertumbuhan Dana Pihak Ketiga Wulan Sari Ardiyanti; Basuki Toto Rahmanto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study was to determine the effect of intellectual capital and net interest margin on financial performance moderated by the growth of third party funds. Intellectual capital is measured by the Value Added Intellectual Capital (VAICTM) method, net interest margin is measured by the ratio of interest income to earning assets, and financial performance is measured by Return on equity (ROE). Using the population of banking companies listed on the IDX in 2016-2020. The technique used in determining the sample is purposive sampling with a total of 200 observations at banking companies. The analytical technique used in this research is Moderate Regression Analysis (MRA). The hypothesis is accepted if the probability value is 0.05. The results of this study indicate that: (1) intellectual capital has no effect on financial performance, (2) net interest margin has no effect on financial performance, (3) growth of third party funds strengthens the influence of intellectual capital on financial performance, (4) growth of third party funds the third does not moderate the effect of net interest margin on financial performance.
Pengaruh Intensitas Modal, Struktur Modal, Perputaran Modal Kerja Terhadap Kinerja Keuangan Dimoderasi Komisaris Independen Nathasya Mutiara Cahyani Kurniawan; Basuki Toto Rahmanto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study was to analyze the effect of Capital Intensity, capital structure, working capital turnover on financial performance moderated by independent commissioners. Capital Intensity was measured using the Capital Intensity ratio, capital structure was measured using the Debt To Equity Ratio, working capital turnover was measured using working of capital turnover (WCTO), financial performance was measured using Return On Assets. The population used in this study uses companies listed in the food and beverage sektor that are listed on the IDX in 2016-2020. The technique used in determining the sample is purposive sampling with a total of 105 observations. The analytical method used in this research is Moderate Regression Analysis (MRA). The hypothesis is accepted if the probability value is 0.05. The results showed that Capital Intensity, capital structure and working capital turnover had no effect on financial performance, independent commissioners did not moderate the effect of Capital Intensity, capital structure and working capital turnover on financial performance.
Pengaruh Profitabilitas, Non Performing Loan, Suku Bunga Terhadap Harga Saham Anisa Ramdaniah; Diyan Lestari
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to analyze the effect of ROA, NPL, Interest Rate on Stock Price. The population in this study are banking companies listed in the Indonesia Stock Exchange (IDX) from 2018-2020. The sample selection method used purposive sampling method and obtained the number of research samples as many as 19 companies with a total of 209 observational data. The data analysis method used in this study was panel regression analysis using Eviews version 9. The results showed that partially ROA affect the Stock Price, NPL do not affect the Stock Price, while Interest Rate affect the Stock Price.
Pengaruh Brand Awareness, Kualitas Produk dan Harga Terhadap Keputusan Pembelian MCCafe Cindy Andriani; Vina Meliana
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study to understand the effect of brand awareness, product quality and price towards the purchase decision of McCafe coffee.This study uses a quantitative approach. Data was collected by distributing questionnaires using a Likert scale to measure each statement. Samples were taken as many as 160 respondents using non- probability sampling method with the kriteria that knows then consume McCafe coffee and this research uses validity test, reliability test, classic assumption test, multiple linear regression and hypothesis test with the help of SPSS 20 program. The result of this hipotesis test shows that brand awareness has effect to purchase decision, product quality has effect to purchasing decision, price has effect to purchase decision, and also simultaneously brand awareness, product quality and price on purchase decision at McCafe.
Pengaruh Lingkungan Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan PT Arkstarindo Artha Makmur di Bekasi Daniel; Siti Ruhana Dara
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine the effect of work environment and work discipline on the performance of employees of PT Arkstarindo Artha Makmur in Bekasi. This research is a quantitative research. Samples were taken as many as 60 respondents in the location of the West Java branch in the city of Bekasi. The sampling method used is non-probability sampling with a quota sampling type, with a total of 60 respondents. The measuring instrument used is a questionnaire using a Likert scale via google from. The data in this study uses the SPSS 20 program. From the results of the analysis of the hypothesis that the work environment has no significant effect on employee performance, work discipline has a significant effect on employee performance, work environment and work discipline simultaneously affect the performance of PT Arkstarindo Artha Makmur employees in Bekasi.

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