Jurnal Bisnis dan Akuntansi
Journal published by Trisakti School of Management and IAI-KAPd
Journal
Jurnal Bisnis dan Akuntansi
Journal published by Trisakti School of Management and IAI-KAPd
Jurnal Bisnis dan Akuntansi (JBA) is biannual publication issued in the months of June and December each year. Jurnal Bisnis dan Akuntansi is published by Pusat Penelitian dan Pengabdian kepada Masyarakat, Sekolah Tinggi Ilmu Ekonomi Trisakti in cooperation with Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd). Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) that cover business and accounting issues that deal with social issues such as management (financial, human resources, marketing), accounti... see moreng (financial accounting, management accounting, accounting information systems, taxation), economics and more.
Subjects: Trade & Economy, Finance, Banking, Accounting & Econometrics, Business, Management & Operations
Accreditation: Certified National Journal (Grade 3) by Ristekdikti with Accreditation No. 23/E/KPT/2019.
Articles
1–20 of 410 results.
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Linda Santioso • Nurainun Bangun • Yuniarwati YuniarwatiThe purpose of this research is to examine the effect of profitability, enterprise risk management and corporate social responsibility on firm value. The sample of this research limited to manufacturi...
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Dito Aditia Darma NasutionSumber daya manusia dianggap sebagai aset yang paling berharga bagi setiap organisasi. Namun tidak ada ketentuan legislatif maupun standar pelaporan keuangan yang menyediakan metode kuantifikasi inves...
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The Relationship of Entrepreneurial Soul and Introduction of Information Technology to Understanding of Accounting Information Quality DownloadMf Djeni Indrajati Widjaja • Elizabeth Sugiarto DermawanJournal article Jurnal Bisnis dan Akuntansi • 2020This research was conducted to illustrate the readiness of S1 Accounting students in entrepreneurship and their readiness to compete through familiar information technology that can relate to their un...
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Mia Tri Puspitaningrum • Eindye Taufiq • Satria Yudhia WijayaThe purpose of this study is to examine Influence of external pressure, effective monitoring, and rationalitation to financial fraudulent reporting. The sample used in this study is real estate, prope...
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Septiviani Bhayangkari • Lailah Fujianti • Tri AstutiThis research with an objective to verify the correlations between corporate governance, manager characteristics and company size to the profit. The corporate governance which includes board of commis...
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Kecurangan Laporan Keuangan dalam Perspektif Fraud Diamond Theory: Studi Empiris pada Perusahaan Sub Sektor Transportasi di Bursa Efek Indonesia DownloadM. Adam Prayoga • Eka SudarmajiThis study aims to obtain empirical evidence in detecting fraudulent financial statements from the perspective of 'fraud diamond theory'. The proxy variables used in this study are the influence of pr...
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Raden Alem JanitraTax has a big role as a source of state revenue. Tax has a big role as a source of state revenue. Because taxes have an important role,then the tax sector revenue to be something that is reliable, whe...
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Cynthia Lavenia Yohendra • Meinie SusantyThe purpose of this research is to provide empirical evidence about the influence of managerial ownership, independent board of commissioners, audit committee, institutional ownership, size, debt to e...
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Putri MutiraIndonesian Stock Exchange has released free float adjustment index on November 2018 and composite index declined about 3,2%. Free Float will be an additional reference for the exchange in compiling an...
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Asset Instrumen Keuangan Dan Free Cash Flow Terhadap Nilai Perusahaan: Dividend Payout Ratio Sebagai Pemoderasi DownloadSuwaldiman Suwaldiman • Jamhari RamadhanJournal article Jurnal Bisnis dan Akuntansi • 2019This research examines the impact of financial instrument assets and free cash flow on the firm value. This research also tests the dividend payout ratio as the moderating variables. Data sample were ...
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Etik Kresnawati • Anang Alwy Shihab • Nurul HidayatiJournal article Jurnal Bisnis dan Akuntansi • 2019The management stock option program (POSM) is a type of equity compensation that is theoretically predicted to encourage risk alignment between management and principals, which in turn will encourage ...
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Salis Musta Ani • Amelia Oktrivina SiregarJournal article Jurnal Bisnis dan Akuntansi • 2019This paper discusses the development of the use of accounting data in predicting corporate bankruptcy (financial distress) and the role of accounting data in predicting bankruptcy. Research completion...
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Pengaruh Penghindaran Pajak terhadap Biaya Hutang dan Kepemilikan Institusional sebagai Pemoderasi DownloadFahreza Utama • Dwi Jaya Kirana • Kornel SitanggangThe aim of this study is to test the influence of tax avoidance towards the cost of debt moderated by institutional ownership. In this research, tax avoidance measured by proxy of Book Tax Different (...
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Environmental Performance, Intellectual Capital, Praktik Penghindaran Pajak dan Nilai Perusahaan DownloadEka Septiani • Holiawati Holiawati • Endang RuhiyatThis study aims to examine the effect of environmental performance, intellectual capital and tax avoidance practices on firm values. This type of research is quantitative by using the population in th...
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Metta Tjungandi • Ricky A. MulyanaThe objective of this research is to analyze the influence of creative accounting, liquidity, size, leverage, return on equity and sales growth on dividend payout ratio. Population in this research is...
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Faktor-faktor yang Mempengaruhi Nilai Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia DownloadAnwar HarsonoThe objective of the research is to obtain empirical evidence on the effect of independent variables of firm size, cash, capital expenditure, dividend policy, debt policy, return on asset, managerial ...
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Do Financial Ratios, Firm Characteristics and Corporate Governance Affect Firm Performance? DownloadJenny Jenny • Silvy ChristinaThe purpose of this research is to provide evidence about variables that influence firm performance. These variables are board size, debt ratio, firm size, firm age, return on asset, and independent b...
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Diana DianaThis study aimed to analyze the factors that influence voluntary auditor switching in Indonesia. The independent variables used in this study are audit opinion, size of public accounting firm, change ...
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Christine Leonardi • Irwanto HandojoThe objective of this research is to obtain empirical evidence about the influences of different levels of debt (whole debt, low debt, and high debt), operating cycle, firm size, sales volatility, cas...
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Stefani Magdalena Chandra • Indra Arifin DjashanThe aim of this research is to provide empirical evidence about the effect of profitability, leverage, firm size, audit quality, firm age, board of commissioner, board of directors, audit comittee, an...