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Journal : Jurnal Bisnis dan Akuntansi

PERBEDAAN PEMAHAMAN ELEMEN LAPORAN KEUANGAN ANTARA MAHASISWA YANG MENGACU KURIKULUM INTERNASIONAL DAN KURIKULUM NASIONAL LINA, LINA; KUSUMA, BUDI HARTONO
Jurnal Bisnis dan Akuntansi Vol 14 No 2 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Trisakti School of Management

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Abstract

The study examined the differences of understanding financial statements elements among college students with different high school curriculum background. Data were collected by questionnaires distribution to 189 college students at business school of Pelita Harapan University as respondents. One hundred and fifty eight of 189 question-naires were processed using the Kruskal Wallis H test. The results of this study showed that there are no differences of understanding financial statements elements among college students. Different high school curriculum background did not result the differences of understanding financial statements elements.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL: KEPUASAN KERJA DAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING LINA, LINA; STELLA, STELLA
Jurnal Bisnis dan Akuntansi Vol 15 No 1 (2013): Jurnal Bisnis dan Akuntansi
Publisher : Trisakti School of Management

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Abstract

The effect of participative budgeting on managerial performance has been en interesting topic of research for many years. The objective of this research is to give an empirical evidence about the intervening effect of job satisfaction and job relevant information on the relationship between participative budgeting and managerial performance. Data were collected via questionnaires completed by managers drawn from a variety of functional areas in manufaturing companies. This study use the structural equation modelling. The result reveals that participative budgeting has positive influence to managerial performance, job satisfaction, and job relevant information. Job satisfaction has positive influence to managerial performance. Job relevant information has positive influence to job satisfaction but the other side has no influence to managerial performance. The result also shows that job satisfaction and job relevant information do not have intervening effect on the relationship between participative budgeting and managerial performance
FAKTOR - FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PERUSAHAAN MANUFAKTUR STEVEN, STEVEN; LINA, LINA
Jurnal Bisnis dan Akuntansi Vol 13 No 3 (2011): Jurnal Bisnis dan Akuntansi
Publisher : Trisakti School of Management

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Abstract

The purposes of this study are to obtain empirical evidence and test the factors that affect the debt policy  among listed companies in Indonesian Stock Exchanges. The factors are dividend policy, investment, firm growth, asset structure, size, profitability, and managerial ownerships. This study was carried out on the companies that are listed as manufacturing company in period of 2006 - 2009 at Indonesian Stock Exchange. Multiple regressions analysis is used to test the hypothesis and purposive sampling meth od used to take the samples. The conclusions of this research are dividend policy, asset structure, and profitability affect the company’s debt policy. While investments, firm growth, size, managerial ownerships have no effect to the firm’s debt policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL JONI, JONI; LINA, LINA
Jurnal Bisnis dan Akuntansi Vol 12 No 2 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v12i2.187

Abstract

The objective of this research is to test and analyze whether pro-fitability, firm size, assets growth, dividend, assets structure, and business risk influence to firm capital structure. Listed manufacturing companies at Indonesian Stock Exchange from period 2005 to 2007 were examined. Forty three companies met the criteria and were analyzed descriptive statistic and multiple regression were performed to test the hypotheses. The conclusion shows that assets growth, profitability, and assets structure influence firm capital structure of manufacturing companies. Firm size, dividend, and business risk do not influence firm capital structure.