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Ignatius Ario Sumbogo
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KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Published by UNIVERSITAS KALBIS
ISSN : 23386088     EISSN : 29881676     DOI : https://doi.org/10.53008
Core Subject : Economy, Science, Social, Engineering,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Menejemen Teknologi dan Inovasi
Articles 142 Documents
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Search results for , issue "Vol. 8 No. 4 (2022): Kalbisiana" : 142 Documents clear
Pengaruh Rasio Likuiditas, Leverage, Rasio Aktivitas, dan Firm Size Terhadap Earning Per Share (EPS) pada Perusahaan Sektor Customer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Fenny; Budi Kurniawan
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 influence of Liquidity, Leverage, Activity and Firm Size on Earning Per share. The population in this study is companies in customer goods industry listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. The data used in this study is secondary data obtained from the Indonesia Stock Exchange web. The number of samples used as many as 34 companies with the number of observations as many as 102 through purposive sampling. The data analysis method used is multiple regression by using SPSS version 26. The results showed that partially Current Ratio, Debt to Equity Ratio has a positive and significant effect on Earning per Share. Firm Size has no effect on Earning per Share. Results simultaneously show Liquidity, Leverage, Activity and Firm Size simultaneously affect Earning Per Share.
Pengaruh Profitabilitas, Leverage dan Penghindaran Pajak Terhadap Manajemen Laba pada Perusahaan Industri Barang Konsumsi di BEI Periode 2015-2019 Andreas Cristian Halim; Maulana Malik Muhammad
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 is to determine the effect of profitability, leverage and tax avoidance partially and jointly on earnings management in consumer goods industry companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this study are all consumer goods industrial companies listed on the Indonesia Stock Exchange, totaling 53 companies. In this study, researchers only took 27 consumer goods industrial companies on the IDX in the 2015-2019 period, while the data used were financial statement data in the form of balance sheets and income statements for the 2015-2019 period. The results show that profitability has no significant effect on earnings management where H1 is rejected. Leverage has no significant effect on earnings management where H2 is rejected. Tax avoidance has a significant effect on earnings management where H3 is accepted. Profitability, leverage and tax avoidance simultaneously affect earnings management in consumer goods industrial companies listed on the Indonesia Stock Exchange in 2015-2019 H4 is accepted.
Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Manufaktur di Bursa Efek Indonesia Wen Wen; Maulana Malik Muhammad
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to obtain empirical evidence and analyze the factors that influence tax avoidance of the manufacturing companies in Indonesia Stock Exchange. The independent variables tested in this study were firm size, return on asset, sales growth, leverage,Capital Intensity, composition of the independent board, and audit comittee. While the dependent variable in this study is Cash effective tax rate (CETR). This study produced a sample of 159 manufacturing companies listed on the Stock Exchange in the period 2018 to 2020. The method of sampling used purposive sampling and this study used multiple linear regression analysis. This study provides results that were firm size, sales growth, leverage,Capital Intensity, composition of the independent board, and audit comittee have no influence to tax avoidance. While the return on asset have influence to tax avoidance.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Jakarta Pusat Vanessa Kristiani; Maulana Malik Muhammad
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 is to find out influence knowledge on taxpayers, awareness on taxpayers, service quality on taxpayers, assertiveness tax sanctions to taxpayer, and taxation socialization on individual tax payer compliance in Central Jakarta. This study uses primary data obtained directly through the distribution of questionnaires with a sampling method is purposive sampling. The respondents of this study are individual taxpayers in Central Jakarta with a sample of 124 respondents. The results of this study indicate that the variable knowledge of taxpayers and awareness of taxpayers are effecting on taxpayer compliance, while for the variable quality of tax services, the assertiveness of tax sanctions, and socialization of taxation are not effecting on tax payers compliance.
Pengaruh Tenure Audit dan Fee Audit terhadap Kualitas Audit dengan Kompetenesi sebagai Variabel Moderasi Elga Juniar Naomi Soinia; Abriandi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to examine whether tenure audit and fee audit can influence audit quality with competence as moderator. This research used quantitative method through survey approach with questionnaires form which filled by 48 auditors in Central Jakarta from 6 Public Accounting Firm as respondents. The hypothesis in this study are tested using t test, F test, and interaction test (MRA). These results of this study indicate that tenure audit and fee audit partially or simultaneously can improve the quality of audit results. Furthermore, competence can’t moderate the influence of tenure audit on audit quality, but competence can strengthen the influence of fee audit on audit quality.
Pengaruh Viral Marketing dan Kualitas Produk Terhadap Keputusan Pembelian Makanan Kekinian Sang Pisang Sri Wahyuni; Mariah
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 Viral Marketing and product quality on purchasing decisions for contemporary food Sang Pisang. This research is a quantitative research, researchers obtain quantitative data using Google Forms for that is by distributing questionnaires directly to respondents. The Processing Data Used the SPSS Statistics 25 program with a total sample of 162 respondents who live in JABODETABEK with the provision that the respondents had bought Sang Pisang products because the researchers used non-probability sampling and purpose sampling techniques. The results of this study indicate that Viral Marketing and product quality can influence purchasing decisions.
Pengaruh Lingkungan Kerja dan Gaya Kepemimpinan Demokratis Terhadap Kinerja Personel di Kolinlamil TNI AL Jakarta Utara Sarah Aprilia; 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 determine the relationship between work environment and leadership style on the performance of personnel at Kolinlamil. The research sample was 79 cholinlamil. The data test techniques used in this study include validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, t test, determination test, multiple linear regression analysis and analysis of mean values. The result of the research shows that the work environment has an effect on performance and democratic leadership style has an effect on performance.
Pengaruh Media Sosial Influencer Terhadap Minat Beli Konsumen Melalui Promosi Produk Kosmetik di Jakarta Dwi Puji Astuti; Donant Alananto Iskandar
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 how much influence of influencer social media on consumer buying interest through the promotion of Emina cosmetic. This research is a quantitative program with a sample of 150 respondent, who live in Jakarta and Bekasi, who have used Emina cosmetic product using nonprobability sampling and purposive sampling techniques. The results of this study indicate that the direct effect is greater than the indirect effect, because the influence of influencer social media is greater than promotion. The benefit of this research for Emina cosmetic is to increase consumer buying interest through promotion by influencer social media.
Pengaruh Komunikasi, Disiplin Kerja dan Lingkungan Kerja Terhadap Kinerja Karyawan pada SD Strada Dipamarga Antonius Agung Febianto Hardiawan; Hendy Tannady
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 whether the variables of communication, work discipline and work environment have an influence on the performance of the employees of SD Strada Dipamarga. In this study, the data processing uses validity test, reliability test, descriptive analysis, normality test, multicollinearity test, heteroscedasticity test, multiples regression test, coefficient of determination, F test and T test with the help of SPSS 20.0. In the sample used as many as 40 respondents. In this study using a quantitative approach with purposive sampling technique method. Data collection was carried out by distributing questionnaires using a Likert scale to measure each statement. The results of the study stated that communication did not provide a significant effect on employee performance and for work discipline and work environment had a significant effect on employee performance.
Pengaruh Brand Image dan Perceived Value Terhadap Keputusan Pembelian dalam Berlangganan Layanan Netflix Rani Haryanti; Donant Alananto Iskandar
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The research aims to determine how much effect brand image and perceived value of purchase decision on subscribing Netflix service. The research is a quantitative and use SPSS ver. 13 program with a total sample is 101 respondents who are Students from Kalbis Institute. The rea\search is using probability sampling and purposive sampling technics. The results of this research is brand image and perceived value effected to purchase decision. The benefits from this research as input evaluation and consider to keep brand im age and perceived value of Netflix strategic to compete with other competitor’s.

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