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<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA BANDAR LAMPUNG ]]>
<![CDATA[Aminah Aminah]]>;
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Indrayenti Indrayenti]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2019): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v10i1.1207
<![CDATA[This study aims to analyze the factors that influence the quality of the financial statements of the local government of Bandar Lampung City. Data collection is done by distributing questionnaires to employees related to financial reporting. The test results show that the competence of human resources has no significant effect on the quality of the financial statements of the Bandar Lampung city government while the internal control system and government financial supervision have a significant effect on the quality of the Bandar Lampung City financial report.]]>
<![CDATA[Pengaruh Strategi Bisnis dan Kinerja Keuangan terhadap Income Smoothing pada Perusahaan Manufaktur di BEI Periode 2017-2019 ]]>
<![CDATA[Luke Suciyati Amna]]>;
<![CDATA[Aminah Aminah]]>;
<![CDATA[Indrayenti Indrayenti]]>;
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Filistea Filistea]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2021): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v12i1.1915
<![CDATA[Riset ini bertujuan untuk mengetahui pengaruh strategi bisnis dan kinerja keuangan terhadap income smoothing. Populasi dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yakni sejumlah 144 perusahaan dan sampel yang didapatkan sejumlah 40 perusahaan. Sampel yang ditentukan menggunakan purposive sampling. Metode pengujian hipotesis yang dipakai dalam riset ini yaitu regresi data panel dengan bantuan bantuan aplikasi komputer eviews 10. Hasil riset menyatakan strategi bisnis berpengaruh positif terhadap variabel income smoothing, kinerja keuangan pengaruh positif terhadap variabel income smoothing]]>
<![CDATA[Analysis Procedure For Credit in Efforts to Minimize Non Performing Loans on PT. Bank Lampung ]]>
<![CDATA[Aminah AMINAH]]>;
<![CDATA[Andi Darmawijaya]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v6i2.574
<![CDATA[Credit procedures applied to lead to the achievement of the objectives of a business. Eachstage of the loan process must always be carried out by applying the precautionary principle. Lending procedures that will either be able to assist the bank in making the decision to grant. Credit employee is considered relatively safe because the installment payment system directly deducted from the salary did not rule out becoming jammed. This is due to mistakes made by employees in analyzing credit application file that led to the adoption of the standard operating procedures can not be run as designed. This study is a descriptive study using a qualitative approach. This qualitative descriptive study aimed to obtain information about the existing situation. In this study, will be described the following sources of information search behavior and tools. Discussion of this study are presented in narrative form words. The purpose of this study was to determine whether the procedures for granting credit at PT. Lampung Bank is in compliance with applicable regulations. From the results of research conducted, credit procedures at PT. Bank Lampung broadly in accordance with the Banking Act in terms of credit to the public. Lack of understanding of the types of loans that fit, lack of rigor in analyzing and evaluating credit applications, and lack of monitoring and intensive coaching against the debtor that cause non performing loans to the PT. Bank Lampung. Efforts to minimize the bad loans to the PT. Bank Lampung is good that the repeated restructuring, write-off of bad debts, termination billing, and procedures for the settlement of collateral items.]]>
<![CDATA[Analisis Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Laporan Keuangan Umkm (Studi Kasus Pada Rumah Makan Apin Dan Smile Cell) ]]>
<![CDATA[Rosmiati Rosmiati]]>;
<![CDATA[Aminah Aminah]]>;
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Haninun Haninun]]>;
<![CDATA[Sherly Wibowo]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2018): september ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v9i2.1091
<![CDATA[This research aimed to analyze the implementation of Financial Accounting Standards Entity Without Public Accountability on the financial statements of micro, small and medium enterprises.Based on the problems and aim of the research, this research uses qualitative research type. The data used in this research is secondary data in the form of financial statements of Apin restaurant and Smile Cell.The result of this research stated that Apin Restaurant and Smile Cell have not been able to implement Financial Accounting Standards of Entity Without Public Accountability in their financial report.]]>
<![CDATA[Kualitas LKPD:Peran Pengungkapan, SPI dan Kepatuhan pada Undang-Undang ]]>
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Aminah Aminah]]>;
<![CDATA[Luke Suciyati Amna]]>;
<![CDATA[Syamsu Rizal]]>;
<![CDATA[Frandio Gustian]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2021): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v12i2.2153
<![CDATA[Riset ini fokus untuk menguji pengaruh pengungkapan, SPI dan kepatuhan pada undang-undang pada kualitas LKPD untuk seluruh pemerintah kabupaten/kota yang ada di wilayah Lampung selama priode 2014-2018. Data penelitian ini bersumber dari BPK-RI wilayah Lampung dan dianalisis menggunakan regresi data panel. Hasil riset menyatakan pengungkapan memiliki pengaruh positif dan signifikan pada kualitas LKPD, sedangkan SPI dan kepatuhan pada undang-undang berpengaruh negative pada kualitas LKPD. Dengan temuan ini, maka pemerintah daerah yang melanggar UU dan peraturan terkait dengan pengelolaan keuangan dan SPI harus diberikan sanksi yang tegas, sehingga opini WTP yang diperoleh menunjukkan kualitas yang sesungguhnya yakni yang bebas dari temuan-temuan audit terkait kelemahan SPI dan ketidakpatuhan pada aturan.]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Auditor Switching pada Perusahaan yang Tercatat di Bursa Efek Indonesia Tahun 2010-2015 ]]>
<![CDATA[Aminah AMINAH]]>;
<![CDATA[Alfiani Werdhaningtyas]]>;
<![CDATA[Rosmiati Tarmizi]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2017): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v8i1.824
<![CDATA[The purpose of this research is to find empirical proof on the factors that influence the auditor switching in Indonesia. These factors are audit opinion, management turnover, KAP size, client’s size, and audit tenure. This topic was chosen because there are several companies in Indonesia to do Voluntary Auditor Switching and not in accordance with government regulations. Population in this research are all manufacture companies listed in Indonesia Stock Exchange (BEI) during 2010-2015. Data collecting method which used in this research is purposive sampling. A total 65 manufacturing company are used as sample firms. Hypothesis in this research are tested by logistic regression analysis with SPSS 22 software. Based on the results, variables that influence auditor switching are management turnover (CEO) and KAP Size (KAP). Audit opinion (OPINI), client’s size (LNTA) and Audit Tenure (TENURE) have no effect to Auditor Switching.]]>
<![CDATA[Hubungan Pengendalian Intern dan Kompensasi dengan Kecurangan Akuntansi ( Studi pada BPR di Provinsi Lampung ) ]]>
<![CDATA[Aminah AMINAH]]>;
<![CDATA[Chindy Yolanda Faramitha]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2016): MARET ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v7i1.627
<![CDATA[In this study used quantitative analysis method, which samples used were obtained from the questionnaire data (questionnaire). Method of quantitative analysis in general is a method that is more emphasis on the objective measurement of the social phenomena. To be able to perform measurements, every social phenomenon translated into several components of the problem, variables and indicators. Each variable is determined at the measurement by providing symbols figures vary according to the categories of information relating to these variables. Formulation of the problem in this research is "Is the internal control and compensation effect with accounting fraud?" The purpose of this study was to examine the empirical evidence of the effect of internal control and compensation for accounting fraud. This study uses Pearson correlation with data collection using questionnaires. The results of this study indicate that the influence of internal control of accounting fraud and do not significantly affect the compensation.]]>
<![CDATA[Umur Perusahaan, Ukuran Perusahaan, Kepemilikan Manajerial dan Pengungkapan Laporan Keuangan ]]>
<![CDATA[aminah aminah]]>;
<![CDATA[luke suciyati amna]]>;
<![CDATA[khairudin khairudin]]>;
<![CDATA[shereen meigiarti]]>;
<![CDATA[syamsu rizal]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2021): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v12i1.1912
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh umur perusahaan, ukuran perusahaan dan kepemilikan manajerial terhadap pengungkapan laporan keuangan pada perusahaan sektor pertambangan tahun 2016-2018. Jenis penelitian ini merupakan penelitian explanatory research dengan pendekatan kuantitatif.Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 18 data pengamatan sebagai sampel. Metode analisis yang digunakan adalah metode analisis yang digunakan adalah metode analisis regresi linier berganda dengan menggunakan software SPSS versi 20. Hasil penelitian ini menunjukan bahwa umur perusahaan dan ukuran perusahaan berpengaruh positif dan signifikan terhadap kelengkapan pengungkapan laporan keuangan, sedangkan kepemilikan manajerial berpengaruh negatif dan signifikan terhadap kelengkapan pengungkapan laporan keuangan.]]>
<![CDATA[UMUR PERUSAHAAN, UKURAN PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK DAN KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN ]]>
<![CDATA[KHAIRUDIN KHAIRUDIN]]>;
<![CDATA[AMINAH AMINAH]]>;
<![CDATA[ANGGITA ANGGITA]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2018): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v9i1.994
<![CDATA[This study aims to prove empirically the influence of company age, company size and ownership of the public on the completeness of the disclosure of financial statements. This research was conducted at the company LQ45 which listed on Indonesia stock Exchange in 2016. Company age is the first issue on the stock exchange up to the time of the study; the size of the company measured by the logarithm of total asset; ownership of the public shares is determined based on the ratio of the percentage of shares held by public shares to total shares; the completeness of the disclosure are expressed in the form of The Completeness of the Disclosure (the disclosure). Testing is performed with the classical assumption test, multiple linear regression, hypothesis testing and coefficient of determination. The research shows that company age and company size have no effect on the completeness of the disclosure of financial statements, while the public share ownership has positive and significant effect on the completeness of the disclosure of financial statements.Keywords: Company Age, Company Size, Public Ownership of the Shares and the Completeness of the Disclosure of Financial Statements.]]>
<![CDATA[Pengaruh Profitabilitas, Likuiditas dan Leverage Terhadap Financial Distress ]]>
<![CDATA[Luke Suciyati Amna]]>;
<![CDATA[Aminah Aminah]]>;
<![CDATA[khairudin khairudin]]>;
<![CDATA[Herry Goenawan Soedarsa]]>;
<![CDATA[Hapis Kiki Pribadi]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2021): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v12i2.2154
<![CDATA[penelitian ini adalah menganalisis dan mendeteksi bukti emperis tentang pengaruh profitabilitas, likuiditas dan leverage terhadap financial distress secara simultan dan parsial pada perusahan manufaktur yang tercatat di Bursa Efek Indonesia periode 2017-2019. Jenis penelitian yakni memakai kuantitatif. Dalam penelitian ini terdapat 3 variabel independen yakni profitabilitas (ROA), likuiditas (CR), leverage (DAR) dan variabel dependen yakni financial distress (ICR). Populasi memakai seluruh perusahaan manufaktur yang tercatat di Bursa Efek Indonesia periode 2017-2019 sejumlah 709 bersumber idx.co.id. Sampel ditentukan menggunakan teknik purposive sampling sehingga didapat 25 perusahaan. Metode analisis memakai regresi logistik dinyatakan bahwa profitabilitas, likuiditas berpengaruh negatif terhadap financial distress dan leverage berpengaruh positif terhadap financial distress.]]>
