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All Journal Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JIAR
Alfiana, Nanda
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Economics, Econometrics & Finance

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Pengaruh Tingkat Suku Bunga Dan Deposito Terhadap Peningkatan Jumlah Nasabah Aktif Pada PT Bank Tabungan Negara (Persero) Tbk Kantor Cabang Bandar Lampung Tahun 2018-2022 Ariningrum, Hardini; Alfiana, Nanda
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 1 (2024): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i1.16474

Abstract

Banks are financial institutions of business engaged in finance that provide various financial service. Fundraising activites are collecting public funds in the form of savings, savings and time deposits. The purpose oh this study was to find out how mush influence deposit rates have on increasing the number of customer at PT Bank Tabungan Negara (Persero) Tbk Bandar lampung Branch. Quantitative research method is research that emphasizes testing theory through measuring research variables with numbers and conducting data analysis with statistical procedures. The result of this study indicate that the interest rate variable partially has no significant effect on increasing the number of customers, the deposit variable partially has no significant effect of the number customers. As well the result of simultaneous testing show that the variable interest rates have no effect on increasing the number of customers at Bank BTN Bandar Lampung Branch Office 2018-2022
PENGARUH KONSERVATISME AKUNTANSI DAN KEPEMILIKAN MANAJERIAL TERHADAP ASIMETRI INFORMASI PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FARMASI PERIODE 2019-2021 Alansori, Apip; Kustina, Nani; Alfiana, Nanda
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of accounting conservatism and managerial ownershipon information asymetry. This type of research is quantitative research. The population in this study are pharmaceutical subsector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. In this study, a purposive sampling methodwas used, namely the selection of samples with predetermined criteria. Based on the purposive sampling method,the samples obtained were 27 samples from 9 pharmaceutical sub-sector companies. The analytical method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing by processing the data using SPSS version 25. The results of this study indicate that the accounting conservatism variable has no significant effect on information asymmetry and the managerial ownership variable has a significant effect on infprmation asymmetry. As well as the results pf simultaneous testing indicate that accounting conservatism and managerial ownership variables effect information asymmetry.
Co-Authors Alansori, Apip Hardini Ariningrum Kustina, Nani