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<![CDATA[Pengaruh Kinerja Keuangan DER dan ROE Terhadap Perubahan Harga Saham pada Perusahaan Manufaktur yang Terdaftar di BEI (Periode 2009-2013) ]]>
<![CDATA[Syamsu Rizal]]>;
<![CDATA[Fira Permatasari]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v6i2.577
<![CDATA[This study aims to identify and analyze the effect of Debt to Equity Ratio (DER) and Returnon Equity (ROE) financial performance on the change of stock prices in the manufacturing companies listed on the Indonesia Stock Exchange 2009-2013 . The hypothesis was first put forward in a positive and significant effect of DER on the change of stock prices in the manufacturing companies listed on the Indonesia Stock Exchange, the second hypothesis is the positive and significant effect on the ROE on the change of stock prices in the manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study is the subsector of plastic and packaging companies that are listed in Indonesia Stock Exchange2009-2013. Sampling using purposive sampling in order to obtain a total sample of 6 plastic and packaging companies that meet the criteria of the study sample set. Financial performance is measured using Debt Equity Ratio (DER) and Return on Equity (ROE). The technique of data analysis done with the classical assumption, hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows . The results showed that in partial, both of DER and ROE has positive influence on the change of stock prices in the subsector of plastic and packaging companies that are listed in the Indonesia Stock Exchange.]]>
<![CDATA[Pengaruh Efektivitas Informasi Akuntansi Manajemen Terhadap Pengambilan Keputusan Manajemen Pada PT. PDAM Way Rilau Bandar Lampung ]]>
<![CDATA[Angrita Denziana]]>;
<![CDATA[Erlin Handayani]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v6i2.582
<![CDATA[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.]]>
<![CDATA[The Effect Of Size Company, Profitability, Financial Leverage and Dividend Payout Ratio on Income Smoothing in The Manufacturing Companies Listed in Indonesia Stock Exchange Period 2010-2013 ]]>
<![CDATA[Yunus Fiscal]]>;
<![CDATA[Agatha Steviany]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v6i2.573
<![CDATA[This study aims to identify and analyze the effect of firm size, profitability, financial leverage,and dividend payout ratio on income smoothing in the manufacturing companies listed in Indonesia Stock Exchange period 2010-2013. The first hypothesis is firm size has positive effect on income smoothing, the second hypothesis is profitability has positive effect on income smoothing, the third hypothesis is financial leverage has positive effect on income smoothing, and the fourth hypothesis is dividend payout ratio has positive effect on income smoothing. Measurement of income smoothing is based on the Eckel Index. The sample in this study is manufacturing companies that listed in Indonesia Stock Exchange period 2010-2013. Sampling using purposive sampling in order to obtain a total sample of 27 manufacturing companies that meet the criteria of the study sample set. Company size is measured by total assets, profitability measured by Net Profit Margin (NPM), financial leverage measured by Debt to Equity Ratio (DER), and Dividend Payout Ratio. The technique of data analysis done with the binary logistic regression analysis using SPSS 18.0 for windows. The results showed that in firm size, profitability, and financial leverage has positive effect on income smoothing in the manufacturing companies are listed in the Indonesia Stock Exchange, while the variable dividend payout ratio does not have effect on income smoothing in the manufacturing companies are listed in the Indonesia Stock Exchange.]]>
<![CDATA[The Effect of The Characteristics of The Company On The Disclosure Of Corporate Social Responsibility (Empirical Studies On The Coal Industry Listed in Indonesia Stock Exchange in 2011-2013) ]]>
<![CDATA[Indrayenti INDRAYENTI]]>;
<![CDATA[. Velycia]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v6i2.578
<![CDATA[This study aims to identify and analyze the effect of profitability, leverage, firm size, and sizeof board of commisioner on the disclosure of social responsibility in the Coal industry that listed in Indonesia Stock Exchange period 2011-2013. The first hypothesis is profitability has positive effect on Corporate Social Responsibility (CSR) disclosure, the second hypothesis is leverage has negative effect on Corporate Social Responsibility (CSR) disclosure, the third hypothesis is size firm has positive effect on Corporate Social Responsibility (CSR) disclosure, the fourth hypothesissize of board of commisioner is has positive effect on Corporate Social Responsibility (CSR) disclosure.Measurement of corporate social responsibility is based on the category of the Global Reporting Index (GRI) G3 Guideliness is seen in the company's annual financial statements. The sample in this study is coal industry that listed in Indonesia Stock Exchange 2011-2013. Sampling technique used in this study is purposive sampling, so that obtained 15 companies.Profitability measured by Return on Assets (ROA), leverage is measured using a Debt Equity Ratio (DER), Company size is measured by total assets, and size of board of commisioner is measured by amount ofcommissionersinthe company. The technique of data analysis done with the classical assumption, hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows. The results showed that in partial profitability, firm size, and size of board of commisioner has positive influence on CorporateSocial Responsibility (CSR) disclosure in the coal industry are listed in the Indonesia Stock Exchange, while the variable leverage negatively affects Corporate Social Responsibility (CSR) disclosure inthe coal industry are listed in the Indonesia Stock Exchange.]]>
<![CDATA[Factors Affecting Capital Structure in Manufacturing Companies Go-Public in Indonesia Stock Exchange in The Year 2011-2013 ]]>
<![CDATA[Riswan RISWAN]]>;
<![CDATA[Nina Permata Sari]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v6i2.583
<![CDATA[The purpose of this study was to examine the effect only Profitability, growth in sales, taxes, asset structure, dividends, company size and business risks to the Capital Structure Manufacturing Company In Indonesia Stock Exchange Period 2011-2013. Companies that were sampled 31 companies and the number of observations made during 2011-2013 was 93 items observation. Methods of data analysis in this study using multiple linear regression. Based on the calculation results obtained values of R square of 0.487 which means that48.70% of capital structure is influenced by the variable profitability, sales growth, taxation, asset structure, dividends, company size and business risks. While the remaining 51.30% is influenced by other variables not examined in this study. Based on calculations by the statistical test t of the entire independent variables that exist only variable profitability, asset structure, company size and business risks singnifikan effect on Capital Structure. While sales growth variable, taxes, and dividends do not have a significant effect on the capital structure.]]>
<![CDATA[Analysis Procedure For Credit in Efforts to Minimize Non Performing Loans on PT. Bank Lampung ]]>
<![CDATA[Aminah AMINAH]]>;
<![CDATA[Andi Darmawijaya]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v6i2.574
<![CDATA[Credit procedures applied to lead to the achievement of the objectives of a business. Eachstage of the loan process must always be carried out by applying the precautionary principle. Lending procedures that will either be able to assist the bank in making the decision to grant. Credit employee is considered relatively safe because the installment payment system directly deducted from the salary did not rule out becoming jammed. This is due to mistakes made by employees in analyzing credit application file that led to the adoption of the standard operating procedures can not be run as designed. This study is a descriptive study using a qualitative approach. This qualitative descriptive study aimed to obtain information about the existing situation. In this study, will be described the following sources of information search behavior and tools. Discussion of this study are presented in narrative form words. The purpose of this study was to determine whether the procedures for granting credit at PT. Lampung Bank is in compliance with applicable regulations. From the results of research conducted, credit procedures at PT. Bank Lampung broadly in accordance with the Banking Act in terms of credit to the public. Lack of understanding of the types of loans that fit, lack of rigor in analyzing and evaluating credit applications, and lack of monitoring and intensive coaching against the debtor that cause non performing loans to the PT. Bank Lampung. Efforts to minimize the bad loans to the PT. Bank Lampung is good that the repeated restructuring, write-off of bad debts, termination billing, and procedures for the settlement of collateral items.]]>
<![CDATA[Analisis Kredit Bermasalah dan Penghapusan Kredit Bermasalah Terhadap Peningkatan Net Profit Margin (Studi Kasus Pada PT. Bank Rakyat Indonesia (Persero), Tbk Tahun 2011-2013) ]]>
<![CDATA[Herry Goenawan Soedarsa]]>;
<![CDATA[Apri Irianti Raharjo]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v6i2.579
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kredit bermasalah danpenghapusan kredit bermasalah terhadap peningkatan net profit margin PT. Bank Rakyat Indonesia (Persero), Tbk. Penelitian yang dilakukan termasuk jenis penelitian deskriptif. Data yang digunakan berupa lapuran keuangan selama tiga periode yaitu dari tahun 2011 sampai dengan tahun 2013. Teknik analisis dilakukan dengan menganalisis data-data yang telah dikumpulkan yang kemudian dideskriptifkan bagaimana pengaruh kredit bermasalah dan penghapusan kredit bermasalah terhadap peningkatan net profit margin. Hasil penelitian menunjukan bahwa kredit bermasalah berpengaruh positif terhadap peningkatan net profit margin dan penghapusan kredit bermasalah tidak berpengaruh terhadap peningkatan net profit margin. Dari hasil penelitian disarankan kepada pihak perusahaan agar dapat meningkatkan pengawasan terhadap kredit bermasalah dari sejak permohonan kredit hingga selesainya kredit.]]>
<![CDATA[Effect of Firm Size and Corporate Governance Practice Earning Management ]]>
<![CDATA[Chairul Anwar]]>;
<![CDATA[Damabrata Anugrah]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v6i2.575
<![CDATA[The purpose of this study demonstrate empirically the effect of firm size proxied by total assets andtotal sales as well as corporate governance mechanisms are proxied by the proportion of independent directors, the size of the board of directors and audit committee size of the earnings management practices in companies listed on the Indonesia Stock Exchange. This population is the entire manufacturing companies listed in Indonesia Stock Exchange from 2009 to 2013 years. Companies that were sampled 24 companies and the number of observations made during the years2009 to 2013 are 120 items observation. Methods of data analysis in this study using multiple linear regression. Based on the test results obtained by the value of R2 value of 0.516, which means, 51.6% of earnings management variables can be explained by the variable size of the company, the proportion of independent directors, the size of the board of directors, and the size of the audit committee. While the remaining 48.4% is explained by other factors that are not tested in the research. Based on the results of statistical tests showed that only the variable size of the board of directors who have no effect on earnings management, whereas the variable total assets, number of sales, the proportion of independent directors and audit committee size negatively affect earnings management.]]>
<![CDATA[Analisis Efektivitas Pencapaian Target Pendapatan Asli Daerah ]]>
<![CDATA[Haninun HANINUN]]>;
<![CDATA[Mauli Luzia Eka Safitri]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v6i2.580
<![CDATA[33 provinces and 471 districts / cities in Indonesia, only about 10 percent of which have aformal setting boundaries one Lampung province has 15 districts / cities. Lampung Province has other sources of income and abundant natural resources in each region. Therefore, this study aims to demonstrate empirically the effectiveness of Local Revenue Target Achievement At Regency / City in Lampung. The object of this study was 15 District / City in the province of Lampung. The data used in this study is that the data collected in 2010 to 2012. The data analyzed in this study are secondary data obtained from documents Budget Realization Report Regency / City in Lampung Province obtained from the Board of Finance of the Republic of Indonesia Representative Pemerika Lampung Province. Budget Realization of this report was obtained data on the number of actual revenue (PAD). The sampling method using census method by taking the entire population. From these data, then analysis by using the calculation of the ratio of the degree of decentralization, the ratio of financial independence and effectiveness ratio. The results of this study indicate that the Budget Actual revenue (PAD) Lampung Province from 2010-2012 has been very effective. That means the regional government to realize the budget revenue (PAD) properly.]]>
<![CDATA[Effect of Disclosure Corporate Social Responsibility (CSR) to Profitability in Textile and Garment Industry Listed in Indonesia Stock Exchange in 2011-2013 ]]>
<![CDATA[Khairudin KHAIRUDIN]]>;
<![CDATA[Erena Dewi]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v6i2.576
<![CDATA[The purpose of this study was to determine the effect of the disclosure of corporate socialresponsibility (CSR) to profability in textile and garment industry are listed on BEI in 2011 through 2013 by using purposie sampling method. There are 10 industries that respresent a sample. The method of analysis in this study is a simple regression analysis. The result of this study indicate that csr disclosure positive and significant impact on ROA and ROE and positive and significant effect on the GPM, which is an indicator of prafitability.]]>
