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Angrita Denziana
Universitas Bandar Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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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).
Efektivitas Training of Trainers Unit Pelayanan Jasa Alat Pertanian M. Achmad Subing; Angrita Denziana
VISIONIST Vol 1, No 1 (2012): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.188 KB) | DOI: 10.36448/jmv.v1i1.657

Abstract

The aim of this research is to know training of trainers  effectiveness and factors that influence it. All of training participant, 45 person, that implemented by Agricultural Agency become sample of this research. This research focuses on training guideline, training instructor, and training methodology. The result of this research indicated that the implementation of training significantly effective to increase the capability of training participant which its average is 20.75 percent. All of the research variabel influence the training effectiveness which determinat coeficient is 91,72 percent.  The implication of this research is important to increase trainer quality, improve the training guidelines, and find an appropriate methodology for the next training.------------------Tujuan penelitian ini untuk mengetahui efektivitas pelatihan dan faktor-faktor yang mempengaruhi efektivitas training of trainers unit pelayanan jasa alat pertanian. Responden yang menjadi obyek penelitian ini adalah seluruh karyawan dari Dinas Pertanian Kabupaten dan instansi lainnya yang mengikuti pelatihan, yaitu sebanyak 45 orang. Fokus pembahasan penelitian ini meliputi materi pelatihan; pelatih atau instruktur pelatihan; dan metode yang digunakan dalam pelatihan. Hasil yang diperoleh dari penelitian ini adalah bahwa efektivitas pelatihan cukup efektif dalam arti bahwa terjadi perubahan yang lebih baik dari keempat kategori kemampuan peserta terjadi perubahan secara rata-rata sebesar 20,75 persen; seluruh variabel yang mempengaruhi efektivitas pelatihan berpengaruh secara signifikan, baik materi, instruktur, maupun metode pelatihan; pelatih atau instruktur berpengaruh paling besar terhadap efektivitas pelatihan; pengaruh materi, pelatih dan metode terhadap efektivitas pelatihan sebesar 91,72 persen sedangkan faktor-faktor lain mempengaruhi sebesar 8,28 persen. Dari hasil penelitian ini dapat disarankan perlunya meningkatkan mutu pelatih dan memperbaiki materi serta metode pelatihan untuk mendapatkan efektivitas pelatihan yang lebih baik dimasa mendatang.
Co-Authors Achmad Subing Eilien Delicia Yunggo Erlin Handayani Ferdinan Fatah Handi Sutanto Indrayenti Indrayenti Resti Fitri Febriani Winda Monica