Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan
DEDI PUTRA
IBI Darmajaya
Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
EARNING MANAGEMENT DAN RELEVANSI INFOMASI AKUNTANSI: PENDEKATAN MOTIVASI SIGNALIG DAN OPORTUNISTIK. DEDI PUTRA; VINDA APRIANA
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2018): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i1.998

Abstract

This study was aimed at testing the earning management and accounting information relevance : Signaling motivation and opportunistic approach. This research was conducted in Propoerty and Real Eastate Industues listed in The Indoneisa Stock Exchaange in the period of 2011-2014. The Sampling technique used was pusposive sampling method, with the criteria of property and real estate compenies consistently listed on the Stoxk Exchange in the year of 2011-2014 and actively engaged trade in stock. The result of this study indicated the value relevance of earning affected of the stock price, relevance of book value and cash flow did not influance the stock price. Earning management (short term discretionary accruals) did not affect the stock price while earnings managemen (long term discretionary accruals) and earning management (aggregate term discretionary accruals) affected on dtovk prices. Keyword: Earning Management, Relevance Of Accounting Informasi And Signaling Opportunistic. 
Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Hutang pada Perusahaan Jasa yang Listing di BEI Tahun 2013-2015 Dedi Putra; Lilik Ramadhani
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2017): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v8i1.822

Abstract

The objective of this study was to empirically examine the Factors Affecting Debt Policy in The Services Company in the Indonesian Stock Exchange in the period of 2013 - 2015. The sample was collected using purposive sampling method, acquired 18 service companies listed in the Indonesian Stock Exchange. The data analysis method used linear regression analysis with 95% confidence level. The result indicated that the managerial ownership, the institutional ownership and the foreign ownership had a significant negative effect on the debt policy. The company's growth and the dividend policy did not have a significant positive effect on debt policy. The public ownership and the profitability had a significant negative effect on the debt policy, and the asset structure a significant positive effect on the debt policy.
Penerapan CSR pada Presepsi Mahasiswa Sebagai Pendukung CSR (CSR SUPPORT) di Seluruh PTS di Bandar Lampung Muprihan Thaib; Ronny Nazar; Dedi Putra
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2017): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v8i1.823

Abstract

CSR is a social activities been held by the as a form of the responsibility of the company for the society, and environment. CSR refer to all ties what happened between a company with all stakeholders. Students as a community educated, have an important role to play in a community social even them in gave a more objective and intact about how an entity run correctly and without intersects with social norms.Student predicted as a CSR support in giving hope to confidence in a person in support of whether or not certain a CSR in an entity. Alignment between hope students as a supporter of csr with the activities of CSR who was executed by the company would affect CSR company activities. Dimensions law, economic and ethical be hopeless area for a supporter of csr that the company being able to support development of the dimensions so that it becomes independent variable while support csr become the dependent variable for in this research. A method of this research use the model equation structural ( structural equation unified / SEM ) by using path analysis with smart software pls 2.0 .M3 .
Co-Authors Lilik Ramadhani Muprihan Thaib Ronny Nazar VINDA APRIANA