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<![CDATA[BEBAN PAJAK TANGGUHAN, LEVERAGE, ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Prakas Buai Basrian]]>;
<![CDATA[Reni Oktavia]]>;
<![CDATA[Chara Pratami Tidespania Tubarat]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v26i1.130
<![CDATA[The purpose of this study was to examine the effect of deferred tax expense, leverage, and information assimilation on earnings management. This study uses secondary data with a population of companies registered in the Consumer Goods Industrial Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The method used to determine the sample using purposive sampling. It consists of 18 manufacturing companies in the Consumer Goods industry with 90 samples. The analytical method used is descriptive data analysis. The results of hypothesis testing show that Deferred Tax Expenses have no effect on earnings management, Leverage has a positive effect on corporate earnings management and information assurance has no effect on corporate earningsmanagement.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP OPINI GOING CONCERN ]]>
<![CDATA[Fatimah Febriyanti Purnamasari]]>;
<![CDATA[Reni Oktavia]]>;
<![CDATA[Chara Pratami Tidespania Tubarad]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v25i2.131
<![CDATA[The purpose of this study was to examine the effect of good corporate governance on going concern opinion. Indicators used to measure good corporate governance is institutional ownership, managerial ownership, and the proportion of the independent board of commissioners. Meanwhile, going concern opinion as the dependent variable is measured by a dummy variable. This study uses secondary data with a population of companies listed on the Indonesia Stock Exchange (BEI) 2014-2018. The method used to determine the sample using purposive sampling. Consisting of 50 industrial manufacturing companies with 250 samples outlier to 243 samples. The analysis method used is logistic regression. The results of hypothesis testing show that managerial ownership has a positive effect on going-concern opinion. Meanwhile, institutional ownership and the proportion of independent commissioners do not have a significant effect on going-concern opinion.]]>
<![CDATA[Pengaruh Kinerja Keuangan Terhadap Rate of Return (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018 ) ]]>
<![CDATA[Sefka Anggraini Putri]]>;
<![CDATA[Reni Oktavia]]>;
<![CDATA[Widya Rizki Eka Putri]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v25i2.136
<![CDATA[The purpose of this study was to examine the effect of financial performance on the rate of return. The indicators used to measure financial performance are return on investment, net profit margin, earnings per share, operating cash flow, economic value added. This study uses secondary data with a population of companies listed on the Indonesia Stock Exchange (BEI) 2014-2018. The method used to determine the sample using purposive sampling. Consists of 19 industrial mining companies with 56 samples. The analysis method used is multiple regression analysis. The results of hypothesis testing show that the Return on Investment (ROI) has no significant effect on the Rate of Return (ROR), Net Profit Margin (NPM) has significant effect on the Rate of Return (ROR), Earning Per Share (EPS) has no significant effect on the Rate of Return (ROR), Operating Cash Flow(OCF) has no significant effect on the Rate of Return (ROR), Economic Value Added (EVA) has no significant effect on the Rate of Return (ROR)]]>
<![CDATA[PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA BPR DI KOTA BANDAR LAMPUNG ]]>
<![CDATA[anggun novita sari]]>;
<![CDATA[Reni Oktavia]]>;
<![CDATA[Pigo Nauli]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v25i2.138
<![CDATA[BPR face difficulties with the high ratio of non-performing loans and competition for peer-to-peer landing online or financial technology (fintech) which was published in CNBC Indonesia. To survive in the sphere of intense business competition, where in the future there will be many digital economic developments, the emergence of products that are increasingly integrated in various financial companies, business must be able to create flexible and innovative business conditions, and must also consider external factors of their business. It must also be followed by technological developments in order to survive and be able to compete in global competition. The high competitiveness created by a business actor can be achieved in one way, which is by increasing managerial performance. This study aims to analyze the influence of the characteristics of management accounting information systems on the managerial performance of rural banks. This study uses primary data using a survey method by giving questionnaires to operational managers of BPR in the city of Bandar Lampung. Based on the research results, it is known that broadscape, timeliness, aggregation, integration significantly and positively affect managerial performance]]>
<![CDATA[PENGARUH ASSET GROWTH, FINANCIAL LEVERAGE, DAN LIQUIDITY TERHADAP RISIKO SISTEMATIS PADA SAHAM LQ 45 YANG TERDAFTAR DI BEI PERIODE 2010-2018 ]]>
<![CDATA[Regina Caeli]]>;
<![CDATA[Agrianti Komalasari]]>;
<![CDATA[Komaruddin Komaruddin]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v25i1.190
<![CDATA[The purpose of this study was to analyze the influence of asset growth, financial leverage, and liquidity to systematic risk of LQ 45 stock that listed in Indonesia Stock Exchange. This study measure systematic risk of stock by using Single Index Model as dependen variable. Independent variables that used are asset growth, financial leverage with proxy degree of financial leverage, and liquidity with proxy current ratio. Samples selection in this study were purposive sampling, which is obtained 12 companies each year within 2010-2018. And the total samples are 108. Analysis method which is used is the panel data by Eviews 10. The result of this study indicate that asset growth and financial leverage has no signifficant effect on systematic risk of stock, while liquidity has negative effect on systematic risk of stock.]]>
<![CDATA[PENGARUH FAKTOR MIKROEKONOMI DAN MAKROEKONOMI TERHADAP KEBIJAKAN HUTANG PERUSAHAAN ]]>
<![CDATA[Tika Larasati Harjito Putri]]>;
<![CDATA[Ratna Septiyanti]]>;
<![CDATA[Widya Rizki Eka Putri]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v24i2.191
<![CDATA[The purpose of research is to get empirical evidence about the effect of microeconomics and macroeconomics factors to debt policy. This research used the Financial Companies which is listed in Indonesia stock exchange started the year 2014-2018 with total 32 Companies. Samples are selected based on purposive sampling method with the purpose to get sample according to research aim. Sample consists of 160 observations. The analytical technique was multiple regressions. The research results show that microeconomics factors which are proxied by corporate growth, corporate size, and blockholder ownership has significant effect to debt policy. However, macroeconomics factors which are proxied by political stability and inflation rates has no significant effect to debt policy.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN PEMERINTAH DAERAH TERHADAP PERTUMBUHAN EKONOMI ]]>
<![CDATA[Reza Rinova]]>;
<![CDATA[Fajar Gustiawaty Dewi]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v24i2.192
<![CDATA[Expansion of regions is aimed to prosper the community. In 2018 as many as 314 proposals for expansions could not be approved by the Minister of Home Affairs because the impact was not in line with expectations. This study aims to see the direct effect of the financial performance of the newly formed government regions on economic growth. Expansion area are divided into two forms, namely the old expansion area and the new expansion area. The financial performance of the local government is measured using the ratio of decentralization rates, regional dependency ratios, and the effectiveness of LGR (Locally-Generated Revenue) ratios. Population in this study is all the expansion areas of districts/cities on the island of Sumatera. Time-series secondary data year 2013-2017 covering regional original income, total regional income, transfer income, regional original income budget, and realization of Gross Regional Domestic Product (GRDP) were used. Using SPSS tool, the results shows that the ratio of the degree of decentralization has a negative effect on economic growth. Furthermore, regional dependency ratios do not affect economic growth. The LGR effectiveness ratio has a positive effect on economic growth.]]>
<![CDATA[ANALISIS HUBUNGAN MANAJEMEN PAJAK, SELISIH KURS DAN KEPEMILIKAN ASING DENGAN TRANSFER PRICING PERUSAHAAN ]]>
<![CDATA[Renata Violetta Balkish]]>;
<![CDATA[Trijoko Prasetyo]]>;
<![CDATA[Basuki Wibowo]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v25i1.194
<![CDATA[Transfer pricing is the company's policy in determining the transfer price of related parties transaction. The purposed of this research is to get empirical evidence about the correlation of tax management, exchange rate, and foreign ownership with transfer pricing’s company. Independent variables used in this research are tax management, exchange rate and foreign ownership. Dependent variable of this research is transfer pricing. The population in this research are mining companies and miscellaneous industries listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The method used for determining the sample is purposive sampling method.Sample consists of 67 observations. Data analysis using correlation pearson test with IBM SPSS Statistics 23 program as an analysis tool. The research results show that tax management has positive correlation with transfer pricing’s company.However, exchange rate and foreign ownership have no correlation with transfer pricing’s company.]]>
<![CDATA[PENGARUH PROFITABILITAS,LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, JAMINAN DAN UMUR OBLIGASI TERHADAP PERINGKAT OBLIGASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018) ]]>
<![CDATA[Safitri Safitri]]>;
<![CDATA[Trijoko Prasetyo]]>;
<![CDATA[Widya Rizki Eka Putri]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v25i1.195
<![CDATA[Penelitian ini merupakan penelitian yang menganalisis pengaruh profitabilitas, likuiditas, leverage, ukuran perusahaan. jaminan dan umur obligasi terhadap peringkat obligasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2015-2018. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling yang terdiri atas obligasi yang diterbitkan oleh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2018 dan diperingkat oleh PT Pefindo. Berdasarkann kriteria tersebut, diperoleh sampel sebanyak 44 perusahaan selama empat tahun periode pengamatan. Penelitian ini menggunakan model analisis regresi linier berganda. Hasil dari penelitian ini adalah profitabilitas yang diproksikan dengan Return On Asset (ROA) tidak memiliki pengaruh terhadap peringkat obligasi, likuiditas yang diproksikan Current Ratio (CR) memiliki pengaruh positif teradapat peringkat obligasi, Leverage yang diproksikan dengan Long Term To Total Asset (LTTA) tidak memiliki pengaruh terhadap peringkat obligasi, ukuran perusahaan yang diproksikan dengan Total Penjualan memiliki pengaruh positif terhadap peringkat obligasi, jaminan obligasi tidak memiliki pengaruh teradapat peringkat obligasi dan umur obligasi memiliki pengaruh positif terhadap peringkat obligasi.]]>
<![CDATA[ANALISIS KELAYAKAN INVESTASI PENAMBAHAN SETORAN MODAL PEMERINTAH KOTA XYZ PADA PT BANK LAMPUNG ]]>
<![CDATA[Neny Desriani]]>;
<![CDATA[Pigo Nauli]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v24i1.197
<![CDATA[This study aims to measure the value of investment is ideal amount and feasible to invest by Government City XYZ to PT Bank Lampung. The methods used in this study is ratio analysis and investment faeasibility analysis (Payback Period, Net Present Value, Internal Rate of Return, Profitability Index). The result of this study indicate that investment the results of this study indicate that the investment made by the XYZ city government was feasible in a certain amount.]]>
