Jurnal Bisnis dan Akuntansi
Journal published by Trisakti School of Management та IAI-KAPd
Journal
Jurnal Bisnis dan Akuntansi
Journal published by Trisakti School of Management та 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 531 results.
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Alvin Alvin • Yulius Kurnia SusantoThe research aims to obtain empirical evidence about factors that affect earnings quality, particularly, the influence of auditor size, audit tenure, audit specialization, firm size, audit committee, ...
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Imanuddin Hasbi • Maya Alda Lestaridescription Journal article public Jurnal Bisnis dan Akuntansi • 2022Currently the GoFood food delivery service application is very helpful for consumers, so this food delivery service is a solution in fulfilling these needs. GoFood needs to carry out various promotion...
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Mohamad Anwar ThalibThe purpose of this study is to understand accounting practices at the tolobalango ceremony. This research comes from concerns about the adoption, learning, and implementation of accounting which is n...
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Faktor-faktor yang Mempengaruhi Pertanggungjawaban Penataan Dana Desa di Desa Kecamatan Namorambe DownloadSahala Purba • Duma Megaria Elisabeth • Nadiya Meilani Tarigandescription Journal article public Jurnal Bisnis dan Akuntansi • 2022This research discusses the capacity of village government, internal control systems, and disclosure of financial information on the responsibilities of managing village funds. This study is a brief s...
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Gadiel Imanuel SantoThis research aims to obtain empirical evidence regarding the effect of firm size, industry type, board of commissioner size, institutional ownership, public ownership, and firm growth on the disclosu...
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The Effect of Earnings Persistence, Systematic Risk, and Conservatism on Earnings Informativeness DownloadNoviola Suhandi • Paulina SutrisnoThis study aims to examine several factors that are predicted to affect earnings informativeness. This study examines several independent variables, namely earnings persistence, company growth, system...
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Mardah Pristy Andriyani Iskandar • Jenji Gunaedi Argodescription Journal article public Jurnal Bisnis dan Akuntansi • 2022This research is a quantitative study using primary data sources and the authors use descriptive and inferential analysis techniques and SmartPLS (Partial Least Square) as a tool used in this study. T...
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Janet Annetadescription Journal article public Jurnal Bisnis dan Akuntansi • 2022Budgeting is one of the activities that must be carried out by the organization in order to achieve goals and performance effectiveness. The budget can act as a short-term planning and control tool fo...
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Pengaruh Konservatisme Akuntansi, Investment Opportunity Set, dan Faktor Lainnya terhadap Kualitas Laba DownloadRiztia Maulia • Irwanto Handojodescription Journal article public Jurnal Bisnis dan Akuntansi • 2022This study aims to obtain empirical evidence and analyze factors that affect earnings quality. The independent variables in this study are institutional ownership, independent commissioner, accounting...
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Metode Arch/garch untuk Memprediksi Hubungan Economic Uncertainty Akibat Pandemi Covid 19 dan Volatilitas Saham DownloadSumiyati Sumiyati • Boy Dian Anugra Arisandi • Panggio Restu WilujengThe capital markets of the United States and Indonesia experienced stock market crashes in which stock prices fell sharply and several stock indexes were forced to close prematurely. This study aims t...
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Balqis Nagita Fillia Zunaedi • Hayyu Rachma Annisa • Murdiyati Dewidescription Journal article public Jurnal Bisnis dan Akuntansi • 2022In this qualitative study, it became clear that an evolution towards a higher level of risk-based auditing is absolutely necessary, if internal auditors are to play an important role in risk managemen...
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Nada Yolanda • Astrid RudyantoAs earnings management is management's opportunistic behavior, board of commissioner is looking for ways to reduce earnings management, whether by increasing director's moral awareness or monitoring o...
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Factors Affecting Brand Loyalty On Imported Instant Noodles Products Mediated By Brand Trust DownloadAndreas Yoshiro Ogawa • Fendy Cuandradescription Journal article public Jurnal Bisnis dan Akuntansi • 2022Imported products that are often favored are instant noodles, there is also an urge to immediately try and buy these products in line with current trends. The research was carried out with the aim of ...
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System Quality, Perceived Value, Brand Personality, Dan User Engagement Untuk Memprediksi Behavioral to Subscribe Pelanggan Layanan Online Streaming DownloadYohanes Nuhadriel • Keni Kenidescription Journal article public Jurnal Bisnis dan Akuntansi • 2022Technology has become the industry that has the most influence on the national and global economy. Along with the increasing growth of internet users due to the Covid-19 pandemic, has increased the le...
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Peran Earnings Management Dalam Memoderasi Corporate Social Responsibility Dan Financial Performance DownloadSiti Nurkholifah Bunadi • Tarjo TarjoThe purpose of this study is to examine the effect of CSR on financial performance and the effect of earnings management on moderating the relationship between CSR and financial performance. Financial...
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Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial dan Konsentrasi Kepemilikan terhadap Persistensi Laba DownloadDudi Pratomo • Athiyya Nadhifa NurauliaEarnings Persistence is a revision of earnings to see company sustainable profits, this become an important aspect in earnings information for decision making.Population in this study used property, r...
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Impact Covid-19 Terhadap Rentabilitas Bank Perkreditan Rakyat Konvensional Di Kabupaten Sukoharjo DownloadPoernaningrum Sekar Wardhani • Ismunawan Ismunawandescription Journal article public Jurnal Bisnis dan Akuntansi • 2021The purpose of this study was to determine the effect of the Covid-19 pandemic as measured using the ratio of NPL (Non Performing Loan), BOPO, LDR (Loan Deposit Ratio), and NIM (Net Interest Margin) a...
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Peran Mediasi Reputasi pada Hubungan Pengungkapan CSR terhadap Profitabilitas Bank di ASEAN dari Perspektif Green Banking DownloadReza Adita Aldama • Eliada Herwiyanti • Kiky Srirejekidescription Journal article public Jurnal Bisnis dan Akuntansi • 2021 Індонезія • Сінгапур • ТаїландIndonesia terjadi fenomena dimana kewajiban pelaporan CSR berdampak pada tingkat pelaporan CSR (kuantitas) yang tinggi, tetapi tidak diikuti dengan pengungkapan CSR yang luas (kualitas). Hal ini tentu...
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Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak. Bagaimana Pengaruhnya? DownloadDevia Oktaviana • Nur KholisThe purpose of this study was to examine and analyze the effect of corporate governance and profitability on tax avoidance. This study uses tax avoidance as the dependent variable as measured by the E...
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Sigit Hermawan • Tri Yuda Lesmana • Duwi Rahayu • Sukma Nirwana, Nihlatul Qudus • Ruci Arizanda RahayuThis research aims to analyze the influence Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy wi...