cover
Contact Name
Ernie Riswandari
Contact Email
-
Phone
+6281387005908
Journal Mail Official
jab@ubm.ac.id
Editorial Address
Jl. Lodan Raya No. 2 Ancol Jakarta Utara
Location
Kota tangerang,
Banten
INDONESIA
Jurnal Akuntansi Bisnis
ISSN : 1979360X     EISSN : 25986767     DOI : -
Core Subject : Economy, Social,
Journal of Business Accounting (JAB) which already has P-ISSN: 1979-360X, E-ISSN 2598-6767 is a Journal of Accounting Studies Program, which contains a collection of academic research findings and scientific contributions from professionals in the field of accounting for advancement and development accounting knowledge related to industry and business. Business accounting journals are published periodically 2 times in 1 year, namely in February and August.
Articles 152 Documents
PENGARUH CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL Kurniawan, Budi
Jurnal Akuntansi Bisnis Vol 9, No 1 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (998.619 KB) | DOI: 10.30813/jab.v9i1.873

Abstract

This study aimed to examine of the Corporate Governance effect on the Capital Structure on companies surveyed by CGPI in 2013-2014 by using the control variables of firm?s Dividend Pay Out Ratio (DPR), Profitability, Size, Growth, and Leverage.The data used in this research is secondary data in the form of financial statements and surveys index by using regression analysis. Research result showed that there is no influence between Corporate Governance on Capital Structure. The same results was shown for control variable Dividend PayOut Ratio (DPR), Profitability, Size, Growth, and Leverage effect on Capital Structure.Keywords: Corporate Governance, Dividend Pay Out Ratio (DPR), Profitability, Size, Growth, Leverage, and Capital Structure
SKEPTISME PROFESIONAL AUDITOR DALAM MENDETEKSI KECURANGAN Waluyo, Agung
Jurnal Akuntansi Bisnis Vol 1, No 1 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.204 KB) | DOI: 10.30813/jab.v1i1.256

Abstract

Professional skepticism is an attitude includes a questioning mind and acritical assessment of audit evidence. Auditors should maintain a certain level ofprofessional skepticism in detecting financial statement fraud since the perpetratorsconceal the resulting irregularities. Two experiments were conducted. First, a 3x3between subjects experiment design was conducted to investigate how fraud riskassessment affect the level of professional skepticism on the different level of trust inauditor-client relationship. Participants were randomly assigned to one of ninecondition. Second, a within subject experiment design was conducted to examines theeffect of personality type on professional skepticism. A total of] 18 junior, senior andsupervisor auditors from public accounting firm participated in the experiment. A totalof 8 participants were discarded because they failed the manipulation check. Ananalysis of variance (ANOVA) was used for data analysis. The results suggest thatauditors with identification based trust in the high fraud risk assessment group weremore skeptical than in the low fraud risk assessment group. While the auditors withcalculus based trust showed no differences in skepticism between the high group andthe low fraud risk assessment group. Auditors with ST (Sensing-Thinking) and NT(Intuitive-Thinking) types of personality more skeptical than other types.Keywords: Professional Skepticism, Trust, Fraud Risk Assessment
PENGARUH CYBER CRIME TERHADAP CYBER SECURITY COMPLIANCE DI SEKTOR KEUANGAN Kwarto, Febrian; Angsito, Madya
Jurnal Akuntansi Bisnis Vol 11, No 2 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.394 KB) | DOI: 10.30813/jab.v11i2.1382

Abstract

ABSTRACT: The main purpose of this study to have evidence empirically the effect of Cyber Crime on Cyber Security Compliance in Financial Sector. Independent variables used in this study are hacking, phishing, malware. While the dependent variable in this study is the cyber security compliance in financial sector. This study uses a survey on the Bank Office in Jakarta area which are the respondents on this study are IT Staff. Data collected by spreading questionnaire with convenience sampling method. There are 367 questionnaires distributed, 367 back, and the 367 questionnaires that could be analyzed. Data processing is performed by using descriptive statistical tests, validity, reliability test, classic assumption test, test the coefficient of determination, test multiple linear regression analysis and hypothesis testing with the help of Statistical Product and Service Solution (SPSS) version 21 and Microsoft Excel 2013. The results of this processing indicates that hacking empirically affect on cyber security compliance in financial sector, phising empirically affect the cyber security compliance in financial sector, and malware empirically affect the cyber security compliance in financial sector.?Keyword : Hacking, Phising, Malware, Cyber, Financial Sector?ABSTRAK: Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Cyber Crime terhadap Cyber Security Compliance di Sektor Keuangan. Variabel independen yang digunakan dalam penelitian ini adalah hacking, phising dan malware. Sedangkan variabel dependen dalam penelitian ini adalah cyber security compliance di sektor keuangan. Penelitian ini menggunakan metode survey pada kantor perbankan yang berada di Jakarta dengan responden yang dituju adalah staf IT. Data dikumpulkan dengan menyebar kuesioner dengan metode convenience sampling. Terdapat 367 kuesioner yang disebarkan, 367 kembali, dan 367 kuesioner yang dapat dianalisis. Pengolahan data dilakukan dengan menggunakan uji statistic deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, uji koefisien determinasi, uji analisis regresi linear berganda dan uji hipotesis dengan bantuan Statistical Product and Service Solution (SPSS) versi 21 dan Microsoft Excel 2013. Hasil penelitian ini menunjukan bahwa hacking secara empiris berpengaruh terhadap cyber security compliance di sektor keuangan, phising secara empiris berpengaruh terhadap cyber security compliance di sektor keuangan, dan malware secara empiris berpengaruh terhadap cyber security compliance di sektor keuangan.?Kata kunci: Hacking, Phising, Malware, Siber, Sektor Keuangan
PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI, DAN NET PROFIT MARGIN TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA Riswandari, Ernie; Tamara, Jefri
Jurnal Akuntansi Bisnis Vol 3, No 2 (2010): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.022 KB) | DOI: 10.30813/jab.v3i2.404

Abstract

This study aims to determine the effect of recognition of revenue, operating cash flow and profitability on net income returned to shares in companies registered in Indonesia stock exchange in 2005-2008, either partially or in parallel. The research method used is multiple linear regression analysis (multiple regression), followed by statistical testing of research variables. Prior to conducting the regression analysis test lienar normality, multicollinearity, heteroscedasticity test, and autocorrelation test with the test results are not biased and inefficient. Results showed that overall from 2005 until 2008, no significant profits partially to the stock return. operating cash flow was also no significant effect on stock returns in part, Net Profit Margin portion having a significant impact on the income shares of manufacturing firms over the period 2005-2008. Simultaneously, the accounting profit, operating cash flows, and net profit margin has a significant impact on revenue share.Key Word : Laba Akuntansi, Arus Kas Operasi, Net Profit Margin, Return Saham, Perusahaan Manufaktur
ANOMALI MONDAY EFFECT PADA BURSA EFEK INDONESIA PERIODE 2000 – 2011 Purnama, Marselia; Rowena, Janny
Jurnal Akuntansi Bisnis Vol 6, No 1 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.313 KB) | DOI: 10.30813/jab.v6i1.449

Abstract

Days in one week have an effect on behaviour in life. It is very interesting mentioned to be research where there are phenomenon that trading day also have an effect on to rate of return and risk of stock exchange investment. This study examines whether there is an abnormal return came from the Monday effect phenomenon in the Jakarta Stock Exchange, with the sample of daily Jakarta Stock Exchange return in the year of 2000 until 2011. The purpose of these research was to know the empirical impact of days of the Monday? effect to daily stock return. Analysis and data processing perform by SPSS 17.0. The analyse using multiple regression either simultaneously or partial. After the process of analysis and data processing done using statistical method, it can be conclued that the days of trading have significant influence on stock returns in the periode of its study, it may be said that the Monday effect occurs in the Indonesia Stock Exchange during the periode of this study.Key Words :? Anomaly, Monday Effect, Day Trading, Return
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK (TAX AVOIDANCE) Melisa, Maria; Tandean, Vivi Adeyani
Jurnal Akuntansi Bisnis Vol 8, No 1 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.208 KB) | DOI: 10.30813/jab.v8i1.811

Abstract

Taxation is an important issue to sustain a country?s revenue. The main obstacle in the context of state income tax in this sector is tax avoidance. Minimizing of tax burden can be influenced by companies? character and executive?s character. This study aims to examine the factors that affect tax avoidance. This study uses 205 manufacturing companies. Sample methods in this study is judgment sampling. This study?s hypothesis is tested with classical assumptions and multiple regression analysis using SPSS version 20 software. Conclusions for this research are company risk, leverage, and sales growth not have sufficient evidence to have impact on tax avoidance, size have sufficient evidence to have impact on tax avoidance.Keywords: tax avoidance, executive?s character, zise, leverage, and sales growth
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Idawati, Wiwi
Jurnal Akuntansi Bisnis Vol 10, No 2 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (701.637 KB) | DOI: 10.30813/jab.v10i2.993

Abstract

One of the primary objectives of the company is to maximize the firm value. The firm value is theperception of investors to the company which is mostly related with the stock price. The stock price is formed from investor?s demand and supply of the company?s shares, so the stock price may be used as a proxy for the firm value. This research is meant to test the influence of dividend policy,investment decision, and Return on assets (ROA) to the firm value. The samples of this research are 8 food and beverages companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2016 periods are in accordance with the determined criteria. This research is conducted by using purposive sampling method. The data source of this research has been retrieved from Indonesia Stock Exchange (IDX). The data analysis of this research is done by using regression of data panel analysis with the instrument of Eviews version 8 application . The result of this research shows that the dividend policy has influence to the firm value,investment decision has influence to the firm value, and Return on assets (ROA) does not have any influence to the firm value.Keywords: dividend policy, investment decision , Return on Assets (ROA), firm value.
RELEVANSI PAKET JANUARI TAHUN 2006 DAN PERTUMBUHAN KESEHATAN PERBANKAN INDONESIA Waluyo, Agung
Jurnal Akuntansi Bisnis Vol 2, No 2 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.206 KB) | DOI: 10.30813/jab.v2i2.392

Abstract

Bank Indonesia as the regulator of national banking in Indonesia is committed to accelerate the recuperation of national economic and banking. The introduction of January Package 2006 is focused on both the recapitalization of national banking. It has been proven that in 2009 the national economic and banking was not really affected by global crises which originated from the collapse of U.S. banking. Indonesia is one of the countries in Asia which was not impacted by global economical crises if compared to other Asian countries. Keyword : January Package 2009, Banking Recuperation
ANALISIS ANOMALY HOLIDAY EFFECT TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) DI BURSA EFEK INDONESIA (BEI) PERIODE 2009 – 2011 Marisa, Oktafalia; Cheppy, Cheppy
Jurnal Akuntansi Bisnis Vol 5, No 2 (2012): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.722 KB) | DOI: 10.30813/jab.v5i2.440

Abstract

The likelihood of a market correction before the holidays due to the uneven distribution of information, which means a change or a rise and fall of stock prices in the market are always influenced by the information that is important and relevant. ?To avoid the uncertainty and mitigate risk, market participants behave better not hold shares of the holidays. This research wants to analyze whether there is influence of the holiday (holiday effect) to the Composite Stock Price Index (CSPI) in Indonesia Stock Exchange in the period 2009-2011. Researchers will use the closing price of the shares belonging to the JCI 1 (one) week prior to the holiday and 1 (one) week after the holiday. The results using dummy regression showed that discovered the existence of the phenomenon of Anomaly Holiday Effect on Stock Price Index (CSPI) in Indonesia Stock Exchange (IDX) during the observation period. Based on observation of the data that has been processed, it can be also a national holiday that has the most significant effect on the normal trading day of Eid. Where the conditions of the market after the holiday is very significant and fluctuated?KeyWord : market perticipants, holidays effect, Stock Price Index, Indinesia Stock Exchange
PENGARUH KUALITAS AUDIT TERHADAP KECENDERUNGAN PERUBAHAN PERILAKU MANAJEMEN LABA: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015 Kurniawati, Kurniawati
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1131.601 KB) | DOI: 10.30813/jab.v10i1.984

Abstract

The improvement of International Financial Reporting Standard (IFRS) may narrow the chance of discretionary accrual earnings management. As a result, there will be changes in the behavior of earnings management from accrual to real earnings management. The aims of this research are to investigate the influence of audit quality on the changes of earnings management behavior from accrual to real earnings management. This research emphasizes audit quality in competency and independency through audit firm tenure and audit firm rotation ?The sample used in this research were manufacturing companies listed at Indonesia Stock Exchange 2012-2015. Samples are collected by purposive sampling and resulted in 58 firms as the final sample. This research used quadratic model to investigate the relationship between audit firm tenure with real earnings management. The statistic method used was multiplied analysis multiple linear regression, with hypotheses testing of statistic t using a significance level (?) = 5%. The statistical tool used is Eviews 8.?The results of this research showed that? audit firm tenure has a significant influence to the real earnings management, while audit firm rotation, firm size, and leverage has no significant influence to the real earnings management. The results also showed that audit firm tenure has concave relationship with real earnings management (convex relationship with? audit quality). This indicates that audit quality measured by audit firm tenure can decrease real earnings management in the fifth year and afterwards because the increase of audit quality through audit competence is greater than the decrease of audit independence????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? Keywords : real earnings management, audit firm tenure, audit firm rotation, concave, convex, quadratic model

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