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: Finance, Banking, Accounting & Econometrics, Trade & Economy, Business, Management & Operations
Accreditation: Certified National Journal (Grade 3) by Ristekdikti with Accreditation No. 23/E/KPT/2019.
Articles
1–20 of 477 results.
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Melinda Cahyaning Ratri • Yustrida Bernawatidescription Journal article public Jurnal Bisnis dan Akuntansi • 2020Penerapan standar atribut dan standar kinerja audit internal adalah salah satu fitur paling penting yang dapat menunjukkan kualitas audit internal. Artikel ini bertujuan untuk memberikan tinjauan lite...
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Muhammad Daud MahmudThis study aims to examining the effects of intellectual, emotional, and spiritual intelligence on students' understanding of accounting both partially and simultaneously. The objects of this study ar...
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Inggritia Safitri Masrul • Sevie SevieHalal cosmetics is one of the halal products that are in demand by Muslim and non-Muslim communities in Indonesia. Public interest in halal cosmetics is influenced by several factors. The purpose of t...
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Dyah Ayu Larasati • Yustrida Bernawatidescription Journal article public Jurnal Bisnis dan Akuntansi • 2020Internal auditors have begun to shift from a traditional approach to risk-based approach. This article will review the previous literature on risk based audit approach, risk based audit plan and the f...
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Rediyanto Putra • Rahma Rina Wijayanti • Oryza ArdhiariscaThis study aims to determine the financial performance of all local governments in Indonesia. This study uses financial data from all the districts/cities and provinces in Indonesia from 2013 to 2015....
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Felita Icasia Hadi • Sherly TifaniThe purpose of this study is to examine the effect of audit quality and auditor switching on earnings management with fee audit as the intervening variable. Data in this study is secondary data derive...
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Nico Alexander • Agustin PalupiTujuan penelitian ini adalah untuk menguji apakah pengungkapan CSR (Corporate Social Disclosure) berpengaruh terhadap manajemen laba yang dilakukan oleh manajemen Perusahaan. Manajemen laba diukur den...
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Krismiaji Krismiaji • Ratna Puji AstutiThis study empirically examines the effects of accounting conservatism on earnings management. Earnings management is proxied by accrual earnings management (AEM) and measured by discretionary accrual...
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Speed Of Adjustment pada Struktur Modal: Analisis Berdasarkan Siklus Hidup Perusahaan di Indonesia DownloadCicilia Susilawati • Rosalina Wijayanti • Cyrillius MartonoAt each stage of the life cycle, companies use different considerations to determine capital structure decisions. This study analyzes differences in company speed of adjustment towards optimal capital...
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Pengaruh Karakteristik Perusahaan, Struktur Kepemilikan dan Kualitas Audit terhadap Manajemen Laba DownloadCindy Felicya • Paulina SutrisnoTujuan dilakukannya penelitian ini adalah untuk mengetahui hubungan antara karakteristik Perusahaan yang meliputi pertumbuhan Perusahaan, kinerja Perusahaan, ukuran Perusahaan, umur Perusahaan, ...
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Maris Agung Triandewo • Yustine YustineThis study aims to test the factors that influence loyalty. This research was conducted by collecting 150 data as samples that would represent the population. Data collection is aimed at BCA customers...
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Yulius Kurnia Susanto • Arya Pradiptadescription Journal article public Jurnal Bisnis dan Akuntansi • 2020The objective of research was to give empirial evidence the influence of audit committee and directors on real earnings management (REM). The samples of this research consist of 336 data from 84 publi...
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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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The Relationship of Entrepreneurial Soul and Introduction of Information Technology to Understanding of Accounting Information Quality DownloadMf Djeni Indrajati Widjaja • Elizabeth Sugiarto Dermawandescription Journal article public 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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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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Pengaruh Kompensasi, Leverage, Ukuran Perusahaan , dan Dividen terhadap Turnover: Studi Empiris pada Perusahaan Perbankan di Indonesia DownloadEvy Rahman Utami • Etik Kresnawati • Eka Dwiyanti PutjeThis study aimed to show empirical evidence of the correlation between compensation, leverage, dividend and firm size with the CEO turnover of banking companies in Indonesia. This study used banking c...
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Florencia Florencia • Meinie SusantyThe purpose of this study is to examine the factors that influence earnings management on non financial companies that listed in Indonesia Stock Exchange. These factors are firm size, audit quality, a...
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Rona Tumiur Mauli Carolin SimorangkirThis research aims to know the influence of return on asset, return on equity, and net profit margin on stock return. The population used Minning Company on the BEI with the observation periods during...
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Aulia Nur Hasanah • Widyawati LekokThe purpose of this study is to get emperical evidence about the influence of managerial ownership, financial leverage, profitability, firm size, investment opportunity, dividend policy, cash holdings...
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Claudia Prananda • Ulysvashtien Utama • Rinaningsih Rinaningsih • Vania Pradipta GunawanThis research aims to examine and analyze the determinants of capital structure in family business and nonfamily business. This research uses sample of 370 companies listed on BEI from 2012 to 2016 us...