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All Journal Jurnal Akuntansi dan Keuangan International Conference on Law, Business and Governance (ICon-LBG) Proceeding International Conference on Information Technology and Business International conference on Information Technology and Business (ICITB) International Multidiciplinary Conference on Social Sciences (IMCoSS) Visionist
Angrita Denziana
Universitas Bandar Lampung
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE ANALYSIS OF PRODUCTIVE ASSETS QUALITY ON BANK HEALTH RATING OF COMMERCIAL BANKS IN INDONESIA Denziana, Angrita; -, Haninun; Octavianto, Erwin
Prosiding International conference on Information Technology and Business (ICITB) 2015: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 1
Publisher : Prosiding International conference on Information Technology and Business (ICITB)

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Abstract

The purpose of this study was to analyze the effect ofthe quality level of the productive assets of the bank. Indaily activities functioning bank intermediationinstitution that is as an institution that gathers anddistributes funds from surplus unit to deficit unit.Channeling funds into bank unit deficit is done througha wide range of credit products offered both to creditused to personally or company. The owned credit bankit’s assets productive or assets generate but not justcredit as the only productive asset owned by the bankthere are other productive assets owned by the bank thatthe bank funds placement with other banks, securitiesowned, investment capital, acceptance speeches arebills, bills and derivatives, as well as administrativeaccount transactions.KEYWORDS: Productive Assets Quality, Bank HealthLevel
Corporate Financial Performance Effects of Macro Economic Factors Against Stock Return Angrita Denziana; Indrayenti INDRAYENTI; Ferdinan Fatah
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2014): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i2.542

Abstract

The improvement in macroeconomic factors can provide a signal as a sign that the investment climate will also be more conducive. Indonesia Stock Exchange (IDX) which can be considered as the main indicator of financial performance has experienced substantial growth from 1999 until now. IDX experiencing a record low in 1998 amid the economic crisis, but reversed course and reached record highs in 2013. In 2010 IDX is the index with the best performance in the Asia Pacific region with an increase of 44 percent. This study aims to determine the effect of the company's financial performance with ROA and ROE indicators, macroeconomic factors with indicators of SBI interest rate and exchange rate on stock returns of non-financial companies listed on the Indonesia Stock Exchange. The results of this study indicate that the variable ROA partially negative effect on stock returns, ROE has a positive effect on stock returns, the variable interest rate and exchange rate SBI positive effect on stock returns. Conclusion This study shows that the regression model is formed from Independent variables ROA, ROE, SBI interest rate and the exchange rate can be used as the basis of investment decision making considerations forinvestors in the Indonesia Stock Exchange (IDX) mainly for shares in the company's nonfinance.
Analisis Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Yang Tergolong LQ45 di BEI Periode 2011-2014) Angrita Denziana; Winda Monica
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2016): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v7i2.758

Abstract

The study aims is to examine and analyze (1) the effect  of firm size on firm value, (2) the effect on the profitability of the enterprise value of companies belonging LQ45 in BEI Period 2011-2014. This study population is a company belonging to LQ45 in the 2011-2014 period. The sampling technique used was purposive sampling in order to obtain a total sample of 17 companies. The data used in this study was obtained from the annual financial statements of each company belonging LQ45 published through the official website www.idx.co.id. Data analysis techniques in this study using SEM-based Partial Least Square (PLS). The results showed that (1) the variable firm size of the company and no significant positive effect on firm value, (2) variable profitability and significant positive effect on firm value.
Pengaruh Profitabilitas, Struktur Aktiva, dan Ukuran Perusahaan Terhadap Struktur Modal Perusahaan pada Perusahaan Real Estate And Property yang Terdaftar di Bursa Efek Indonesia Tahun 2015 Angrita Denziana; Eilien Delicia Yunggo
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.v8i1.825

Abstract

The aims of this study to examine and analyze: the association between profitability and capital structure, the association between asset structureand capital structure, andthe association between firm size and capital structure of real estate and property companies listed in Indonesian Stock Exchange (IDX) during 2015. Population of this study is real estate and property companies in 2015. Sample of this study is determined using purposive sampling method based on following criteria: real estate and property companies listed in Indonesian Stock Exchange that publish complete financial report and have all of the data needed during the study period (2015) which is published on IDX official website www.idx.co.id, with the result that 41 companies fulfill the criteria. Data is analyzed using SEM method based on Partial Least Square (PLS).Result of this study concludes that (1) profitability have a negative and significant influence on capital structure, (2) assets structure have a positive and significant influence on capital structure, and (3) company size have a positive and significant influence on capital structureof real estate and property companies listed in Indonesian Stock Exchange (IDX) during 2015.
Pengaruh Efektivitas Informasi Akuntansi Manajemen Terhadap Pengambilan Keputusan Manajemen Pada PT. PDAM Way Rilau Bandar Lampung Angrita Denziana; Erlin Handayani
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v6i2.581

Abstract

The purpose of this study was to determine the effect of the effectiveness of managementaccounting information on PT PDAM Way Rilau Bandar Lampung and relationship management accounting information in management decision making PT PDAM Way Rilau Bandar Lampung. Effective management accounting information in the study that determined19 criteria for effectiveness : is in the type and frequency of reports in accordance with the requirement : accurate, timely, reliable, have predictive value. Is an accountability report, easy to understand, not biased, has been complemented by the necessary comments, consistent. Is there any influence between the information accounting management against management decision making. These results indicate that all of the information generated effective management accounting or have met the criteria for effectiveness.
Pengaruh Peran Account Representative Terhadap Tingkat Kepatuhan Wajib Pajak (Studi Kasus pada KPP Pratama di Kota Bandar Lampung) Angrita Denziana; Handi Sutanto
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2015): MARET
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v6i1.563

Abstract

Tax receipts have an important role in financing pemerindahan with an average of 70 % until2013.By the application of a system of self assessment in a system of taxation in indonesia taxcompliance become the backbone of that must be intensified by the directorate general oftaxes in collect state revenues.Since the era of the directorate general of taxation modernizebirokasi issued a breakthrough by forming a service of strategic that constitute links or totaxpayers, representatives of the djp namely an account that have service representativefunction and supervision of an obligation taxation taxpayers. A regression model for theanalysis results show that simultaneously, account supervision service and significantlyinfluential representative of the level of compliance by taxpayers.
Pengaruh Efektivitas Informasi Akuntansi Manajemen Terhadap Pengambilan Keputusan Manajemen Pada PT. PDAM Way Rilau Bandar Lampung Angrita Denziana; Erlin Handayani
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v6i2.582

Abstract

The purpose of this study was to determine the effect of the effectiveness of managementaccounting information on PT PDAM Way Rilau Bandar Lampung and relationship management accounting information in management decision making PT PDAM Way Rilau Bandar Lampung. Effective management accounting information in the study that determined19 criteria for effectiveness : is in the type and frequency of reports in accordance with the requirement : accurate, timely, reliable, have predictive value. Is an accountability report, easy to understand, not biased, has been complemented by the necessary comments, consistent. Is there any influence between the information accounting management against management decision making. These results indicate that all of the information generated effective management accounting or have met the criteria for effectiveness.
Pengaruh Motivasi, Persepsi Biaya Pendidikan dan Lama Pendidikan Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) (Studi Kasus Pada Perguruan Tinggi di Bandar Lampung) Angrita Denziana; Resti Fitri Febriani
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2017): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v8i2.946

Abstract

This study aims to determine whether the motivation, perception of educationcosts and the length of education affect the interest of accounting students to follow accounting profession education (PPAk). This study is an empirical study conducted with the object of research that is a student majoring in accounting at universities in the city of Bandar Lampung. Data collection was done through questionnaires. The sampling technique used is purposive sampling, with the total sample of 94 students. Data analysis in this study used data quality test, classical assumption  test,  and  hypothesis  test  consisting  of  multiple  linear  regressionanalysis, F test, R2 test, and t test using SPSS.The results showed that the value of R2 obtained by 0.692, which means 69.2% interest in accounting students to follow accounting profession education (PPAk) is influenced by motivation, perception of education costs and length of education. The remaining 30.8% is influenced by other variables outside the model. The result of t test shows that the motivation, perception of education cost and the duration of education have positive and significant effect to the interest of accounting student to follow accounting profession education (PPAk).
THE INFLUENCE OF AUDIT COMMITTEE AND INTERNAL AUDITOR TOWARD THE PREVENTION OF FRAUD (A SURVEY IN SOES OF INDONESIA) Angrita Denziana
International Conference On Law, Business and Governance (ICon-LBG) 2016: 3th IConLBG
Publisher : UBL

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Abstract

The weakness of corporate governance is often called as the cause of some frauds and accounting scandals that were uncovered recently. It requires information quality, and freefromdistortion. Some cases both nationally and internationally indicate the occurrence of irregularitiesin financial reportingdue tothe weakness of the company's internalcontrol system, and theaudit committee has notfunctioned optimally. The audit committee has the responsibility to supervise matters that potentially contain risks in the internal controlling system and to monitor the supervision process conducted by internal auditor, to conduct examination and assessment on sufficiency and effectiveness of internal controlling system. The results show that audit committee optimalization must having experience as auditor in public accountant office and the internal auditor must be improved through quality of internal auditor responsibility in prevention of fraud.
DIFFERENCES STOCK RETURN BETWEEN COMPANY WHICH HAS HIGH ACCOUNTING CONSERVATISM LEVEL AND LOW ACCOUNTING LEVEL TO COMPANY REGISTERED AT STOCK EXCHANGE OF INDONESIA PERIOD 2010-2014 Haninun HANINUN; Angrita Denziana; Hepiana Patmarina; Theresia Aprilliani
International Conference On Law, Business and Governance (ICon-LBG) 2016: 3th IConLBG
Publisher : UBL

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Abstract

This research has aims to analyze difference stocks return toward company with high conservatism level and low to company that is registered at Stock Exchange of Indonesia (BEI) period year 2010-2014. Hhypothesis that is submitted is including difference stock return between company with high accounting conservatism level and low. Sample in this research is company LQ45 that is registered at Stock Exchange of Indonesia (BEI) period year 2010-2014. Sampling technique which is used purposive sampling so it is reached amount sample as much as 155 companies. Data that is used in this research including net profit plus depreciation, cash flow from operational activity, and operational closing price, and stock closing price. Analysis technique for examination hypothesis using average difference test (Independent Sample t-Test). Test Result Independent Sample t-Test showed that is not include difference stock return between companywhich has high conservatism level and low. 
Co-Authors Achmad Subing Eilien Delicia Yunggo Erlin Handayani Erwin Octavianto Erwin Octavianto, Erwin Ferdinan Fatah Handi Sutanto Haninun Hepiana Patmarina Indrayenti Indrayenti Resti Fitri Febriani Theresia Aprilliani Winda Monica