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All Journal Jurnal Ilmiah Akuntansi Rahmaniyah International Journal of Economics, Business and Accounting Research (IJEBAR) eCo-Buss Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) eCo-Fin Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis NEAR: Jurnal Pengabdian kepada Masyarakat JIAR
Indah Lia Puspita
Departement Of Accounting, Universitas Malahayati
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Nursing Public Health Social Sciences Transportation Other

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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, CASH HOLDING, BONUS PLAN, PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP INCOME SMOOTHING Indah Lia Puspita
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 2 No 1 (2018): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.382 KB) | DOI: 10.51877/jiar.v2i1.59

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh reputasi auditor, struktur kepemilikan publik, struktur kepemilikan manjerial Cash Holding, Bonus Plan, Profitabilitas dan Risiko Keuangan terhadap Income smoothing. Penelitian ini menggunakan data sekunder dengan populasi 100 Perusahaan peserta Corporate Governance Perception Indeks (CGPI) tahun 2012-2016. Metode yang digunakan dalam menentukan sampel penelitian ini menggunakan purposive sampling sebanyak 24 perusahaan, dengan total 120 data observasi. Metode analisis yang digunakan adalah regresi berganda menggunakan aplikasi EViews versi 9. Hasil penelitian secara parsial menunjukkan bahwa reputasi auditor,struktur kepemilikan publik, struktur kepemilikan manajerial, cash holding dan profitabilitas tidak berpengaruh terhadap income smoothing. Variabel Bonus plan dan Risiko keuangan memiliki pengaruh signifikan terhadap income smoothing sedangkan hasil penelitian secara simultan terbukti bahwa reputasi auditor, struktur kepemilikan publik, struktur kepemilikan manajerial, cash holdings, bonus plan, profitabilitas dan risiko keuangan berpengaruh terhadap Income Smoothing.
Pengaruh Kebijakan Dividen, Sustainability Report Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan BUMN Go Public yang terdaftar di Bursa Efek Indonesia Periode 2010-2016) Indah Lia Puspita; Putri Dhia Fairuz
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 1 (2018): Volume 7 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.29 KB) | DOI: 10.33024/jeram.v7i1.2162

Abstract

This study aims to analyze the Influence of Policy Dividen, Sustainability Report AgainstValue Company Bumn Go Public Company Year 2010-2016 This study uses 42 samples from companyBUMN Go Public Year 2010-2016. The sample is selected using the puposive sampling method. Thetype of data used is secondary data. Data analysis using descriptive statistics, classical assumptiontest, multiple linear regression test.The results of this study partially or simultaneously do not have theeffect of dividend policy, sustainability report against corporate value.
Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Wajib Pajak Terhadap Penggunaan EFiling (Studi Empiris KPP Pratama Tanjung Karang dan KPP Pratama Kedaton Bandar Lampung) Septi Listiawati; Kusnadi Kusnadi; Indah Lia Puspita
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.917 KB) | DOI: 10.33024/jeram.v6i2.2153

Abstract

This study aims to provide empirical evidence of influence perceived usefulness, perceivedease of use, security and privacy, Perceptions of satisfaction, Readiness of information technology hasinfluence on the use of e-Filing at Tax Office (KPP) Pratama Tanjung Karang and Tax Office (KPP)Pratama Kedaton Bandar Lampung.The population of this study are all taxpayers of priya users of efilingregistered at Tax Office (KPP) Pratama Tanjung Karang and Tax Office (KPP) PratamaKedaton Bandar Lampung which amounted to 54,569 KPP Tanjung Karang and amounted to 36,574at KPP Kedaton Bandar Lampung. he sample used in this research is determined by slovin method.Based on the motode, the number of samples of 100 taxpayers of e-Filing users is obtained.. Dataanalysis used in this research using Smart Partial Least Square (PLS).The result of the research shows that (1) there is a very significant positive influence on the perceptionof the use of e-Filing, (2) there is a very significant positive influence of perception of ease of e-filing,(3) there is a significant negative effect of security and confidentiality to e -Filing, (4) there is apositive influence of satisfaction perceptions on the use of e-Filing, (5) there is a positive effect ofinformation technology readiness on the use of e-Filing.
Faktor-Faktor Yang Mempengaruhi Niat Auditor Dalam Melakukan Pengungkapan Tindak Pelanggaran (Whistleblowing) Anggi Chandraini; Muhammad Luthfi; Indah Lia Puspita
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 8, No 2 (2019): Volume 8 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.454 KB) | DOI: 10.33024/jeram.v8i2.2612

Abstract

Kantor Akuntan Publik (KAP) adalah badan usaha yang telah mendapatkan izin dari MenteriKeuangan sebagai wadah bagi Akuntan Publik untuk memberikan jasanya yaitu mengaudit LaporanKeuangan. Tujuan penelitian ini untuk mengetahui pengaruh Komitmen Organisasi, TingkatKeseriusan Kecurangan, Komitmen Profesi, Intensitas Moral, Personal Cost of Reporting dan Locusof Control pada Kantor Akuntan Publik (KAP) di Kota Bandar Lampung dan Palembang.Metode penelitian menggunakan populasi seluruh auditor yang bekerja di Kantor AkuntanPublik (KAP) di Kota Bandar Lampung dan Palembang dengan sampel 74 responden. Teknik analisisdata yang digunakan adalah SmartPLS. Hasil penelitian menunjukkan bahwa 1.) KomitmenOrganisasi tidak berpengaruh signifikan terhadap niat auditor dalam melakukan pengungkapan tindakpelanggaran (whistleblowing), 2.) Tingkat Keseriusan Kecurangan tidak berpengaruh signifikanterhadap niat auditor dalam melakukan pengungkapan tindak pelanggaran (whistleblowing), 3.)Komitmen Profesi tidak berpengaruh signifikan terhadap niat auditor dalam melakukan pengungkapantindak pelanggaran (whistleblowing), 4.) Intensitas Moral berpengaruh signifikan terhadap niat auditordalam melakukan pengungkapan tindak pelanggaran (whistleblowing), 5.) Personal Cost of Reportingtidak berpengaruh signifikan terhadap niat auditor dalam melakukan pengungkapan tindakpelanggaran (whistleblowing) dan 6.) Locus of Control berpengaruh signifikan terhadap niat auditordalam melakukan pengungkapan tindak pelanggaran (whistleblowing).Kata Kunci : Komitmen Organisasi, Tingkat Keseriusan Kecurangan, Komitmen Profesi, IntensitasMoral, Personal Cost of Reporting dan Locus of Control.
Pengaruh Penjualan Air Bersih Dan Biaya Operasional Terhadap Rugi Bersih Pada Perusahaan Daerah Air Minum (PDAM) Tirta Jasa Kabupaten Lampung Selatan Erlis Yurnita; Indah Lia Puspita; Eka Sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (85.976 KB) | DOI: 10.33024/.v4i1.1189

Abstract

Abstract. This research had purpose to aimed the effect of clean water selling and operational costingto net profit in perusahaan daerah air Minum (PDAM) Tirta Jasa Kabupaten Lampung Selatan.Thepopulation in this research that the annual financial report which comprises the Consolidated Profit /Loss in 2009-2013. Sample in this research is amount Consolidated Profit/Loss from 2009 until 2013,thats 60 research sampling. The data used are secondary data. Statistical method used is multiplelinear regression analysis.Based on result of this research showed that simultan and partial clean waterselling and operational costing had influence to net profit.
Analisis Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Harga Saham Terhadap Jumlah Dividen Tunai Indah Lia Puspita
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 1 (2014): Volume 3 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/.v3i1.1150

Abstract

The objective of this research is to finding out and analyze the influence of profitability, leverage, likuidity and stock price toward cash dividend amount. It is interesting to analyze factors that influence dividend cash policy because to many considerations. Sometimes those considerations cause conflict between many parties. Research object is Manufacture company that listing in Bursa Efek Indonesian that paid dividend. Research sample using purposive judgment sampling of Manufacture company that listing in Bursa Efek Indonesian for period ended 2007 and 2011. This research concludes that stock price have significant influence toward cash dividend amount. On the other hand, profitability, leverage, likuidity doesn't have significant influence.
PENGARUH INVESTMENT OPPORTUNITY SET, CORPORATE COVERNANCE, PERTUMBUHAN LABA DAN STRUKTUR MODAL TERHADAP KUALITAS LABA indah lia puspita
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 2 (2018): Volume 7 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/.v7i2.916

Abstract

Abstract Earning is a very important information in the financial statements because it is used tomeasure the performance of the company. The purpose of this study is to determine the impact ofearning growth, firm size, capital structure, investment opportunity set and corporate governancewhich consists board of independent commissioner, managerial ownership, institutional ownershipand audit committee toward earning quality. The number of samples taken as many as 17 samplesover five years using purpossive sampling method. Technique analysis that being used was liniearregression. The result of research indicate earning growth, capital structure, investment opportunityset are significant but commisaries board, managerial ownership, institutional ownership and auditcommittee are not significant to earning quality,
Pengaruh Modal Sendiri, Modal Pinjaman Dan Lama Usaha Terhadap Pendapatan Pedagang Kecil Pengrajin Keripik Di Kawasan Sentra Industri Keripik (Gang Pu) Jalan Za. Pagar Alam Bandar Lampung Tri Wulan Mayasari; Indah Lia Puspita; Hardini Ariningrum
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 2 (2015): Volume 4 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.041 KB) | DOI: 10.33024/.v4i2.1196

Abstract

Abstract. Micro, small and medium scale businesses. have significant role for Indonesia’s economy.These may enrich job opportunity, income and wealth increase, economy development and nationalstability. Micro, small and medium scale businesses, development met some obstacles. The commondifficulties included limited capital and its access, marketing, distribution and material sourcesproblems as well as qualified human surces. This study was to identify the effect of owner equity, loancapital and business age towards income on small traders of banana chips at Gang PU Home IndustryDistrict on Pagar Alam Street of Bandar Lampung. The objects were small traders of banana chips at 4Km long Pagar Alam Street of Bandar Lampung. Analysis instruments were classical assumption,double linear regression test,T test partial, Stimulant Test with F Test generated on SPSS version 16.T Test found that. partially. there were effects among owner's equity and loan capital towards income.Meanwhile, business age did not affect income. F Test revealed that owner’s equity. loan capital andbusiness age, simultaneously, influenced income.
Pengaruh Growth Asset Dan Intrinsic Value Terhadap Harga Saham Pada Perusahaan Food And Beverage Di bursa efek indonesia Indah Lia Puspita
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 2 (2013): Volume 2 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (79.565 KB) | DOI: 10.33024/.v2i2.532

Abstract

Asset growth is the annual change of total assets a re expected to be received by an entity as a result of past transactions. High asset growth i s assumed to be attractive for the investor confide nce that would result in a company's stock price change s. Intrinsic value of shares is the value that is often used to assess whether a stock is undervalued or ov ervalued position. PBV ratio gives another indication of how investors view a company and how this ratio information can be used for investors in making investment decisions. With a high PBV ra tio is expected to return the company's stock is also high. The purpose of this study was to test the asset gro wth variable and the intrinsic value of stock prices. The sample used in the writing of this thesis consi sts of 16 companies engaged in food and beverage industry. The analysis used the multiple linear re gression analysis with least squares equations and hypothesis testing using the t-statistic for testin g the partial regression coefficients. It also con ducted a test that includes the assumption of classical test for normality, multicollinearity test, test heteroskedastisitas and test autocorrelation. Proce ssing data is done by using the help of the statist ical product and service solutions (SPSS) version 16. The results of testing the hypothesis test-T or obt ained partially value of T for asset growth was 0,035 and value of T for the intrinsic value was 0,044. B ased on the above T-test results can be concluded that the probability value ˂ 0,05 then there is sufficient evidence to reject Ho and accept Ha. Keywords: Asset Growth, Intrinsic value ,Stocks, and Stock P rice
The Influence Of The Financial Performance Of The Stock Price Banking Companies Listed In Indonesia Stock Exchange Period 2010-2014 lin Ahmad Zarkasi; Indah Lia Lia Puspita
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 1 (2016): Volumr 5 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (991.949 KB) | DOI: 10.33024/.v5i1.1248

Abstract

Abstrack: Investors need information that is understandable, relevant, reliable and comparable in evaluating the financial position and performance of the bank as well as useful in making investment decisions. This study aimed to analyze the effect of capital with Capital Adequacy Ratio (CAR) as indicator, asset quality with non performing loans (NPL) as indicator, profit with Return on Assets (ROA) as indicator and liquidity with Loan to Deposit Ratio (LDR) as indicator on Stock Price banking companies listed in Indonesia Stock Exchange 2010-2014. Data obtained from the Financial Statements issued by Bank Indonesia and the time period of 2010 to 2014. Amount of this study population was 20 companies and the total sample of 5 companies with a purposive sample passing phase. Analysis techniques that will be used in this study is a multiple linear regression to obtain a comprehensive result of the relationship between one variable with another variable. The results showed that the variable Capital Adequacy Ratio (CAR), Return on Assets (ROA), Non-Performing Loans (NPL) have positive effect on banking stock price, while the, loan to deposit ratio (LDR) and BOPO have negative effect on banking stock price. Simultaneously test results indicate there is influence between CAR, ROA, NPL, LDR and BOPO together to the banking company's stock price that go public in Indonesia Stock Exchange. The magnitude of the effect was 67,7% while the remaining 32,3% influenced by factors other than research or outside the regression equation.
Co-Authors A. K. Yohanson afif, muhammad faris Anggi Chandraini Aodina Latifah Khulsum Apip Alansori Awan, Juni Azzis, Muhammad Fahmi Cahyanti, Tri Chatarina Umbul Wahyuni Eka Sariningsih Erlis Yurnita hakiki, candra Hardini Ariningrum Iing Lukman Jayawarsa, A.A. Ketut Kusmiati Kusmiati Kusmiati Kusmiati Kusnadi Kusnadi Kusnadi, - Larasati, Amelia Lestari Wuryanti lestari, lesti lin Ahmad Zarkasi Maharani, Yustika Muhammad Faris Afif Muhammad Luthfi Muhammad Luthfi Nopiyanti, Devi octavia, dika Putri Dhia Fairuz Ramadhani, Yoga Adit ratna sari Restiono, Nanang Riska Putri Sabrina Ritali Evi Mudrikah Roiyah, Roiyah Sari, Ria Satria Abadi Septi Listiawati Siti Nurjannah Sularni Sularni Sularni, Sularni Sulistya, Novi Tina Setia Wati Dewi Tri Wulan Mayasari Yohanson, A. K.