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Gedung F - Fakultas Ekonomi Universitas Bandar Lampung Fakultas Ekonomi Program Studi Akuntansi Kampus A Jalan Z.A. Pagar Alam No. 26 Labuhan Ratu Bandar Lampung 35142
Location
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Lampung
INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Bandar Lampung
ISSN : 20872054     EISSN : 27221261     DOI : http://dx.doi.org/10.36448/jak.v11i2.1520
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
JURNAL Akuntansi & Keuangan adalah sebuah berkala yang dipublikasikan oleh Universitas Bandar Lampung meliputi bidang : Auditing Sistem Informasi Akuntansi Tata kelola Perusahaan Perpajakan Akuntansi Internasional Akuntansi Managemen Akuntansi Keperilakuaan Pasar Modal dan lain sebagainya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 4, No 2 (2013): September" : 5 Documents clear
Pengaruh Kualitas Pengungkapan Informasi Terhadap Volume Perdagangan Saham Dan Return Saham Studi Empiris Pada Perusahaan LQ-45 Di BEI Maristiana Ayu
Jurnal Akuntansi dan Keuangan Vol 4, No 2 (2013): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v4i2.415

Abstract

The influence of disclosure and time accuracy value is as an indicator to determine information expression quality degree. The completement of disclosure which has a high index and time accuracy is faster after auditing. Its give an instruction to the investors, that is a quality information. It will influence share trade volume and share return. The purpose of this research is to exam the quality of information expression toward share -trade volume and share- return at LQ-45 Company in Global Crisis Context since 2008 until 2011. The researcher conducts the supervision about the circulation of share for 10 days: 5 days before and 5 days after the expression. To analysys data in this research uses Multiple Linear Regresion Analysis Into two regression model to know the influence of Information expression quality toward share-trade volume and share-return.The result of this reearch indicates that statistically expression quality which is seen by disclosure fulfilment and time accuracy of monetary report has a siqnificant influence < 0,05 toward share-trade volume and share-return. Disclosure fulfilment influence positively toward share-trade volume. Seeing on time accuracy, expression quality which influence share-return has a siqnificant influence. On the other hand disclosure fulfilment has a negative influence toward share-return. All result indicate that information expression quality which is shown in annual report is not an important information in giving a good signal to take a decision for investors to invest, especially in global crisis context.
Pengaruh Tindakan Supervisi Terdapat Kinerja Auditor Internal Dengan Motivasi Dan Kerjasama Sebagai Variabel Intervenig (Studi Kasus Bank Negara Indonesia 1946 Palembang) Poppy Indriani; Jaka Darmawan
Jurnal Akuntansi dan Keuangan Vol 4, No 2 (2013): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v4i2.416

Abstract

Research on the supervision on job satisfaction measures have been carried out by previous researchers, but studies on the effect of supervisory actions and motivations of the performance is still rare. In this study that distinguishes it from previous research is here the researcher intends to reexamine the influence of variables on the performance of the act of supervision and motivation variables plus the variable cooperation as an intervening variable. This study uses an instrument questions for each variable.The primary data in this study was obtained from the Internal Auditor opinion on the perception of PT. BNI 46 who complete and return the questionnaire to the researcher. Data collected by the census, which is distributed to the 13 internal auditors in the Compliance Division operating in Palembang. Furthermore then analyzed statistically assisted program SPSS 17.0. The analysis technique used is the analysis of the path.
Pengaruh Sistem Pengukuran Kinerja Dan Kejelasan Peran Terhadap Kinerja Karyawan Siti Khoirina
Jurnal Akuntansi dan Keuangan Vol 4, No 2 (2013): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v4i2.417

Abstract

This study aims to examine the effect of performance measurement systems and role clarity on the performance of employees, especially employees of banking in Lampung, Palembang, Jambi and Bengkulu. This study is expected to benefit over the role of performance measurement and clarity.Based on the results of the test by using partial least squares (PLS) SPK known that directly influence the performance of employees and indirectly through role clarity. In addition to seeing how the indirect effect of role clarity on the relationship between the SPK and the performance of employees, the authors conducted a track test. Based on the test track using Sobel's test found that SPK relations and employee performance is influenced by factors mediating role clarity.
Pengaruh Persepsi Pengusaha Kecil Dan Menengah Terhadap Penggunaan Sak Etap Di Kota Bandar Lampung (Studi Pada Sentra Kripik Segalamider Bandar Lampung) Rosmiaty Tarmizi; Ni Luh Sartika Bugawanti
Jurnal Akuntansi dan Keuangan Vol 4, No 2 (2013): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v4i2.418

Abstract

Accounting practices, financial accounting in particular on SMEs in Indonesia is still low and has many drawbacks. Weakness, partly due to lack of education, lack of understanding of Financial Accounting Standards (GAAP) of the owners and managers in the absence of regulations requiring the preparation of financial statements for SMEs. The main problem in this research is how the influence of perception of small and medium enterprises to the use of SAK ETAP?. The purpose of this study was to determine the effect of the perception of how small and medium enterprises to the use of SAK ETAP ". The hypothesis is the perception of small and medium enterprises to the use of SAK ETAP in Bandar Lampung. From the discussion of the results obtained by the regression equation Y = 22.760 +0.300 X and hypothesis test results using the t test, where the real level tcount df = 54 and α = 0.05 at 3.567 significant at p-value 0.001 and the value of TTable (appendix t_tabel ) of 2.005, thus tcount> TTable (3.567> 2.005). Which means that the hypothesis is proven and can be accepted as true.
Analisis Kebangkrutan Pada Perusahaan Perbankan Di Indonesia Periode 2001-2012 (Dengan Menggunakan Model Altman Z-Score) Aminah AMINAH; Andi Sanjaya
Jurnal Akuntansi dan Keuangan Vol 4, No 2 (2013): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v4i2.414

Abstract

The purpose of this study is to provide empirical evidence about the bankruptcy prediction model used by Altman. Research questions were constructed in this study is whether the Altman Z-Score model that built in 1968 can be used and relied upon in accommodating economic climate in Indonesia, especially as a predictor of bankruptcy in Indonesia banking company. Statistical test results showed that the Altman Z-Score model appropriate for use in predicting the potential bankruptcy of the Indonesia banking company on the observation period 2001-2012. By doing so, this study conclude that the Altman Z-Score models can be a tool for predicting bankruptcy in Indonesia.

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