cover
Contact Name
Yulius Kurnia Susanto
Contact Email
yulius@tsm.ac.id
Phone
+6221-566671
Journal Mail Official
mb@tsm.ac.id
Editorial Address
Jl.Kyai Tapa no. 20 Grogol Jakarta 11440
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
MEDIA BISNIS
ISSN : 20853106     EISSN : 27744280     DOI : https://doi.org/10.34208/mb
Core Subject : Economy, Social,
Media Bisnis is biannual publication issued in the month of March and September. Media Bisnis is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business issues that deal with social issues such as management (financial, human resources, marketing), accounting (financial accounting, management accounting, accounting information systems, taxation), economic and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Articles 39 Documents
REPUTASI AUDITOR DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA INDRASTUTI, DEWI KURNIA; DJOJO, VENIA MARIA
Media Bisnis Vol 12 No 2 (2020): MEDIA BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v12i2.923

Abstract

The purpose of this study is to analyze the impact of public accountant firm size, auditor specialization, company size, operating cash flow, leverage, return on assets, market to book value ratio, independent commissioners and firm age on earnings management. Purposive sampling method is used to obtain samples from manufacturing companies that listed in Indonesian Stock Exchange during 2015-2018. There are 71 companies meet the criteria and the hypothesis was tested using multiple linear regression analysis. The results indicate that company size, operating cash flow, leverage and return on assets have a significant effect on earnings management. Other independent variables such as public accountant firm size, auditor specialization, market to book value ratio, independent commissioners and firm age have no influence on earnings management.
PENDAPATAN DAERAH TERHADAP PERTUMBUHAN EKONOMI PROPINSI DKI JAKARTA: BELANJA MODAL SEBAGAI PEMEDIASI AKHADI, IMAN
Media Bisnis Vol 12 No 2 (2020): MEDIA BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v12i2.921

Abstract

The objective of this research is to analyze the effect of Capital Expenditures in mediating the relationship between Regional Original Revenue and Profit Sharing Funds (Government Grant) for economic growth in DKI Jakarta Province which is measured based on the value of Gross Regional Domestic Product (GRDP) based on constant 2010 prices. Secondary data on variables comes from data on the realization of the DKI Jakarta Provincial Budget between 2013-2017. This research is a quantitative study using multiple regression analysis methods. The results of the study show that simultaneously, Local Original Income and Profit Sharing Funds have a significant effect on economic growth. Partially, only Regional Original Income has a positive effect on economic growth, whereas the Revenue Sharing Fund does not affect the economic growth of DKI Jakarta Province. The results of subsequent research indicate that Capital Expenditures do not mediate the relationship between Regional Original Revenue and Profit Sharing Funds to the economic growth of DKI Jakarta Province
FAKTOR-FAKTOR YANG MEMENGARUHI PPh BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA SUMARTA, RIAN; INTAN, AULIA ULMAH
Media Bisnis Vol 12 No 2 (2020): MEDIA BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v12i2.922

Abstract

The purpose of this research is to obtain the factors that affect the corporate income tax. The independent variables of this research are capital structure (DER), profitability (ROA), operating cost, net sales, commercial expense, and luquidity ratio. The dependent variable in this research is corporate income tax. In this following research, the researchers used manufacture companies listed in Indonesia Stock Exchange from 2016-2018 which had 492 data from 164 companies. Based on criteria there are 177 data from 59 companies. The data was analyzed by using multiple regression analysis with IBM SPSS 19 version. The results of this research indicated that profitability (ROA), operating cost, and net sales have influence significant toward corporate income tax Minimizing operating costs in the company can affect the profitability ratio and can increase company profits. Company profit comes from sales made by the company, profit is one of the tax objects, so that the amount of company profit can determine the amount of corporate income tax owed. However capital structure (DER), comercial expense, and liquidity ratio have no influence toward corporate income tax.
AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA LEKOK, WIDYAWATI; RUSLY, VERLIN
Media Bisnis Vol 12 No 2 (2020): MEDIA BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v12i2.919

Abstract

This research examines the factors that influence audit report lag. The independent variables in this research are firm size, profitability, solvability, accounting firm size, age of company, audit committee size, independent board of commissioners, and ownership concentration. Audit report lag as the dependent variable in this research. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. There are 228 data that meet the sample criteria. The samples are collected using purposive sampling method. This research is analyzed using multiple regression analysis. The result identified that firm size, profitability, age of company had influence on audit report lag. While solvability, accounting firm size, audit committee size, independent board of commissioners, and ownership concentration had no influence on audit report lag.
THE INFLUENCE OF TIME PRESSURE, ROLE AMBIGUITY, WORKLOAD AND LACK OF MOTIVATION ON EMPLOYEE PERFORMANCE TJAHJADI, KAREL; CAHYADI, FINKA PUTRIANA
Media Bisnis Vol 12 No 2 (2020): MEDIA BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v12i2.920

Abstract

This study aimed to determine the influence of Time Pressure, Role Ambiguity, Workload, and Lack of Motivation on Employee Performance at PT XYZ. The population of this study was all of the employees at PT XYZ. 76 respondents were chosen to be the sample of this research. The sampling technique used was purposive sampling. The questionnaire was a 26-item likert scale, created by using google form, and distributed to the respondents via email. To analyze the data, research used multiple regression analysis as a test tool. Results showed that both Role Ambiguity and Lack of Motivation have a negative and significant influence on employee performance at PT XYZ, while the two other variables, Time Pressure and Workload don’t have any influence on employee performance.
DIVIDEND PAYOUT RATIO DAN FAKTOR YANG MEMPENGARUHINYA PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA DEITIANA, TITA; YAP, STEVEN; ERSANIA, ERSANIA
Media Bisnis Vol 12 No 2 (2020): MEDIA BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v12i2.916

Abstract

This study aims to examine the factors that affect the Dividend Payout Ratio in food and beverage companies listed on the Indonesia Stock Exchange for the period 2011-2018. The research method used is purposive sampling in the sample collection technique, there are 7 companies that meet the criteria. In this study, it was analyzed using descriptive statistics and panel data regression methods with a fixed effect model to test the hypothesis. This research is processed using eviews 9 software. The results of this study Return on Asset, Current Ratio, Collateralized Asset do not have an influence on the Dividend Payout Ratio, but Debt To Equity Ratio, Firm Size have an influence on the Dividend Payout Ratio.
KOMPETENSI, KEPEMIMPINAN, DISIPLIN KERJA TERHADAP KINERJA KARYAWAN HUMAN RESOURCES AND FACILTY MANAGEMENT DIRECTORATE TJAHYANTI, SETIA; CHAIRUNNISA, NURAFNI
Media Bisnis Vol 12 No 2 (2020): MEDIA BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v12i2.917

Abstract

The purpose of this study was to determine the effect of several variables such as competence, leadership, and work discipline on employee performance. The method used is descriptive and causality. The statistical test in this study uses Multiple Regression Analysis. Respondents involved in this study were 82 employees who were permanent employees at the Human Resources and Facility Management Directorate at PT Gramedia Asri Media, Jakarta Head Office. The sampling method of this research is using purposive sampling. Data collection techniques using questionnaires and interviews. Data analysis was performed using multipleregression. The results showed that partially competence has an effect on employee performance, leadership does not affect employee performance, work discipline affects employee performance.
THE EFFECT OF WATERPARK IMAGE THROUGH DELIGHT AND SERVICE QUALITY ON CUSTOMER LOYALTY INDRIYANTI, IRMA SATYA; IRENE, FLORENSIA
Media Bisnis Vol 12 No 2 (2020): MEDIA BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v12i2.918

Abstract

The purpose of this study was to examine and analyze the influence of waterpark image through delight and service quality to customer loyalty on Waterboom Lippo Cikarang customers in Jabodetabek. This research is a descriptive study and causal relationship. The sample in this study were 200 respondents. This research method is SEM analysis with Warp PLS tools. The results of this study indicate that waterpark image, delight, and service quality have a significant and positive influence on customer loyalty. Whereas indirectly waterpark image influences customer loyalty through delight and service quality.
THE INFLUENCE OF STORE ENVIRONMENT, SALES PROMOTION AND PERCEIVED VALUE ON PURCHASE DECISION CHAPHIRAY, CHAPHIRAY; INDRIYANTI, IRMA SATYA
Media Bisnis Vol 12 No 2 (2020): MEDIA BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v12i2.914

Abstract

The purpose of this research is to test and analyze influence of Store Environment, Sales Promotion, and Perceived Value to Purchase Decision to Customer Ramayana in East Jakarta. The research design used in descriptive research and causality research. The sampling in the study used 206 respondent with purposivesampling. The research data is processed with IBM Statistic 22.0 as a tool. This study uses multiple regression analysis. The result showed that Store Environment, Perceived Value influence Purchase Decision, but for Sales Promotion not influence to Purchase Decision. Overall, independent variables affect Loyalty simultaneously.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN TERDAFTAR DI INDEKS SRI-KEHATI STELLA, STELLA; KHARISMAR, EMIR; PUTRI, DEBBY IRWAN
Media Bisnis Vol 12 No 2 (2020): MEDIA BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v12i2.915

Abstract

The research objective was to analyze the effect of profitability, leverage, company age, company size, and board size on corporate social responsibility disclosure in companies listed on the SRI-KEHATI index. Population data from this study are companies registered in the SRI-KEHATI index. Using a purposive sampling method, it was found that 12 companies were consistently listed in the SRI-KEHATI index for the 2010-2018 period. This study uses multiple linear regression analysis and the panel data approach is tested through Eviews 10 with a fixed effect model to test the hypothesis. The results of this study indicate that profitability, leverage, and board size do not affect corporate social responsibility disclosure, while company age and company size have an effect on corporate social responsibility disclosure.

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