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.
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<![CDATA[Pengaruh Opinion Shopping, Prior Opinion, Debt Default, Terhadap Opini Going Concern yang dimoderasi Komite Audit ]]>
<![CDATA[Melvin]]>;
<![CDATA[Dade Nurdiniah]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This research aims to analyze the influence of opinion shopping, prior opinion, and debt default on going concern opinion with the audit committee as moderating. The population used in this research were all service companies listed on the Indonesia Stock Exchange (IDX) in the period 2015 - 2018 with a sample selection technique using a purposive sampling method. The number of research samples are 67 companies and 268 research samples. Data analysis methods used logistic regression and moderated regression analysis using the SPSS version 25 program. The results of this research indicate that opinion shopping doesn’t have influence on going concern opinion, while prior opinion and debt default have a positive influence on going concern opinion. The audit committee can moderate opinion shopping towards going concern opinion but cannot moderate prior opinion and debt default towards going concern opinion.]]>
<![CDATA[Pengaruh Penghindaran Pajak, Kinerja Keuangan dan Leverage Terhadap Nilai Perusahaan ]]>
<![CDATA[Sianne Wella]]>;
<![CDATA[Emmiliana Hartanti]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This research was aimed to know the influence of tax avoidance, financial performance and leverage on firm value. In this study, the sampel used are the listed companies of Indonesia Stock Exchange (BEI) in 2016-2018 with 58 sample companies by using a purposive sampling technique. This research used panel data regression method with random effect approach model. The results show that tax avoidance and leverage has no influence on firm value, whereas, financial performance has influence on firm value.]]>
<![CDATA[Pengaruh Akuntansi Hijau dan Pengungkapan Lingkungan Terhadap Kinerja Ekonomi dengan Asimetri Informasi Sebagai Variabel Intervening ]]>
<![CDATA[Vinsent Fernaldi Yulias Sayudha]]>;
<![CDATA[Nera Marinda Machdar]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[Economic performance is company performance is needed as a measurement to see the performance and financial health of a company in making investor decisions. This research aims to analyze the influence of green accounting and environmental disclosure towards economic performance with information asymmetry as variable mediation. The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2013 – 2018. The sample selection by using purposive sampling and obtain a sample of 87 companies or 522 observation data. The data analysis method used in this research is multiple linear regression test and path analysis by using Eviews version 9. The result show that green accounting has positive influence on economic performance. Environmental disclosure has positive influence on economic performance. Nothing indirect effect green accounting on economic performance through information asymmetry. Nothing indirect effect environmental disclosure on economic performance through information asymmetry.]]>
<![CDATA[Pengaruh Profesionalisme Auditor, Independensi dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Akuntan Publik ]]>
<![CDATA[Rony Polindo]]>;
<![CDATA[Agus Munandar]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This study aims to demonstrate empirically and analyze the influence of the professional auditors, independent and professional ethics on the material considerations of public accountants. Sample from the study included auditors who worked in Central Jakarta, Southern Jakarta and several office of Big Four public accountant, and then the student of the sample using the simple random sampling technique led to 70 auditor of 38 public accountant. This study uses the help of SPSS programs 25 and Microsoft Office Excel in processing information that eventualy leads to accounting. The method used by the study is regression tests, F test and T tests. The results of this study are the professionalism auditors, independent and professional ethics of the profession affect consideration of materiality.]]>
<![CDATA[Pengaruh Likuiditas, Struktur Aktiva, dan Profitabilitas Terhadap Struktur Modal pada Perusahaan Subsektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia (BEI) ]]>
<![CDATA[Andhika Yusuf Aripranadja]]>;
<![CDATA[Sarjono Sahar]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This study aims to determine the effect of liquidity, asset structure, and profitability on capital structure in property and real estate subsector companies listed on the Indonesia Stock Exchange. In this study the sample used is the Property and Real Estate subsector companies listed on the Indonesia Stock Exchange in the period 2015 - 2018 with a sample of 25 companies with 100 observational data. This research uses secondary data in the form of published financial statements. The analysis used in this study is multiple linear regression and the research method used in this study is the purposive sampling method. The results of this study indicate that liquidity has a significant positive effect on capital structure, asset structure has a significant positive effect on capital structure, and profitability has a significant negative effect on capital structure. Simultaneous test results show that liquidity, asset structure, and profitability have a significant positive effect on capital structure.]]>
<![CDATA[Pengaruh Ekonomi Hijau dan Bisnis Bertanggung Jawab Sosial Terhadap Risiko Kebangkrutan dan Risiko Sistematis dengan Komite Audit sebagai Intervening ]]>
<![CDATA[Mamta Sartika]]>;
<![CDATA[Nera Marinda Machdar]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This study discusses the influence of green economy and social responsible business on bankruptcy risk and risk of systematic with the audit committee as intervening. Study aims to examine the effect of a green economy and social responsible business on bankruptcy risk; to examine the effect of a green economy and social responsible business on risk of systematic; and to examine the influence of the audit committee indirectly on the relationship of green economy and social responsible business. The sample selection method uses purposive sampling in companies listed on the Indonesia Stock Exchange in 2013-2018. There are 97 companies that meet the criteria as a research sample. The method of analysis uses multiple linear analysis using the program Eviews 10. The test results show that the green economy has a positive effect on the risk of bankruptcy, while social responsible business has a negative effect on the risk of bankruptcy. Green economy and social responsible business negatively affect risk of systematic. The audit committee has no effect on bankruptcy risk and risk of systematic and cannot indirectly affect the green economy and social responsible business.]]>
<![CDATA[Pengaruh Corporate Governance, Profitabilitas dan Leverage Terhadap Manajemen Pajak ]]>
<![CDATA[Bella Krisda Ningsih]]>;
<![CDATA[Emmiliana Hartanti]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This study aims to determine the effect of corporate governance, profitability and leverage on tax management. In this study the sample used was manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2016-2018 with a total population of 193 companies and sample of 66 companies with a purposive sampling technique. This study uses multiple regression with a random effect approach. Tests conducted in this research are descriptive statistical tests, normality tests, multiple regression analysis tests, coefficient of determination tests, simultaneous and partial significant tests.This study uses multiple regression with a random effect approach. The results of this study indicate that corporate governance and leverage have no effect on tax management, while profitability has an effect on tax management.]]>
<![CDATA[Pengaruh Inklusi Keuangan dan Kredit Bermasalah Terhadap Kinerja Keuangan dengan Pengungkapan Pelaporan Berkelanjutan sebagai Pemoderasi ]]>
<![CDATA[Leonardo Krishnanda]]>;
<![CDATA[Nera Marinda Machdar]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This research was aimed to know the impact of financial inclusion and non performing loan on financial performance with sustainability reporting disclosure as moderator. Financial performance is measured by ROAA, ROAE, and net income. In this study, the sample used are the conventional bank listed in Indonesia Stock Exchange (BEI) in 2013-2018 with 34 sample by using a purposive sampling technique. This research used panel data regression method with random effect approach model. The results show that financial inclusion has no impact by ROAA and ROAE, but has positive impact on net income. Non performing loan has negative impact by ROAA, ROAE, and net income. Sustainability reporting disclosure does not strengthen nor weaken the impact financial inclusion and non performing loan on ROAA and ROAE. Sustainability reporting disclosure strengthen the effect of financial inclusion on net income. Sustainability reporting disclosure weaken the effect of non performing loan on net income.]]>
<![CDATA[Pengaruh Pelaporan Berkelanjutan dan Modal Intelektual Hijau terhadap Nilai Perusahaan dengan Set Kesempatan Investasi sebagai Variabel Pemoderasi ]]>
<![CDATA[Fransiska Ayu Septhiani]]>;
<![CDATA[Nera Marinda Machdar]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This study aims to analyze the effect of sustainability reporting and green intellectual capital on firm value with investment opportunity set as moderating. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2018. The sample selection method used purposive sampling method and obtained a total sample of 87 companies or 522 observational data. The author usesthe method of data analysis with 2 regression models, the method is multiple regression analysis and Moderated Regression Analysis (MRA) using version 9 of E-views program. The results of partial testing show that sustainability reporting does positively affect firm value while green intellectual capital has a negative effect on firm value. Besides the other results found in this study, invetment opportunity set does not moderate the relationship between sustainability reporting and firm value, and also investment opportunity does moderate the relationship between green intellectual capital and firm value.]]>
<![CDATA[Pengaruh Reputasi Kantor Akuntan Publik dan Rotasi Audit Terhadap Kualitas Audit ]]>
<![CDATA[Hadi Pratama]]>;
<![CDATA[Agus Munandar]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This research is using quantitive study aimed to see whether there are influence of reputation of public accounting firm and audit rotaion quality audit. Measure audit quality using 4 dimensions, restatement, going concern audit opinion, accrual quality, and ERC.The population in this research are all of the manufacturing companies listed on Indonesia Stock Exchange (IDX) in the period 2014-2018. The number of research samples obtained are 101 companies with purposive sampling method. The data analysis used logistic regression and multiple regression by using Eviews 9 and SPSS 25. result showed that reputation of accounting firm doesn't affect on the restatement, reputation of accounting public negatively affect on opinion going concern, reputation of accounting public positively affect on quality akrual and ERC. audit rotation negatively affect on restatement, audit rotation doesn't affect on opinion going concern, quality actual, and ERC.]]>
