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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
Kota bandar lampung,
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 6 Documents
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Search results for , issue "Vol 8, No 1 (2017): Maret" : 6 Documents clear
Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Hutang pada Perusahaan Jasa yang Listing di BEI Tahun 2013-2015 Dedi Putra; Lilik Ramadhani
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.v8i1.822

Abstract

The objective of this study was to empirically examine the Factors Affecting Debt Policy in The Services Company in the Indonesian Stock Exchange in the period of 2013 - 2015. The sample was collected using purposive sampling method, acquired 18 service companies listed in the Indonesian Stock Exchange. The data analysis method used linear regression analysis with 95% confidence level. The result indicated that the managerial ownership, the institutional ownership and the foreign ownership had a significant negative effect on the debt policy. The company's growth and the dividend policy did not have a significant positive effect on debt policy. The public ownership and the profitability had a significant negative effect on the debt policy, and the asset structure a significant positive effect on the debt policy.
Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Keuangan Perbankan di Indonesia Tia Rizna Pratiwi
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.v8i1.827

Abstract

This study is aimed to investigate the impact of intellectual capital andcorporate governance on bank’s financial performance in Indonesia. Intellectualcapital is measured by Value Added Intellectual Coefficient(VAIC) method, while corporate governance is measured by corporate governance composit valueof Banks. The result indicates VACA and VAHU have influence on bank’sperformance in Indonesia which proxied by ROE and ROA. 
Penerapan CSR pada Presepsi Mahasiswa Sebagai Pendukung CSR (CSR SUPPORT) di Seluruh PTS di Bandar Lampung Muprihan Thaib; Ronny Nazar; Dedi Putra
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.v8i1.823

Abstract

CSR is a social activities been held by the as a form of the responsibility of the company for the society, and environment. CSR refer to all ties what happened between a company with all stakeholders. Students as a community educated, have an important role to play in a community social even them in gave a more objective and intact about how an entity run correctly and without intersects with social norms.Student predicted as a CSR support in giving hope to confidence in a person in support of whether or not certain a CSR in an entity. Alignment between hope students as a supporter of csr with the activities of CSR who was executed by the company would affect CSR company activities. Dimensions law, economic and ethical be hopeless area for a supporter of csr that the company being able to support development of the dimensions so that it becomes independent variable while support csr become the dependent variable for in this research. A method of this research use the model equation structural ( structural equation unified / SEM ) by using path analysis with smart software pls 2.0 .M3 .
Analisis Faktor-Faktor yang Mempengaruhi Auditor Switching pada Perusahaan yang Tercatat di Bursa Efek Indonesia Tahun 2010-2015 Aminah AMINAH; Alfiani Werdhaningtyas; Rosmiati Tarmizi
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.v8i1.824

Abstract

The purpose of this research is to find empirical proof on the factors that influence the auditor switching in Indonesia. These factors are audit opinion, management turnover, KAP size, client’s size, and audit tenure. This topic was chosen because there are several companies in Indonesia to do Voluntary Auditor Switching and not in accordance with government regulations.             Population in this research are all manufacture companies listed in Indonesia Stock Exchange (BEI) during 2010-2015. Data collecting method which used in this research is purposive sampling. A total 65 manufacturing company are used as sample firms. Hypothesis in this research are tested by logistic regression analysis with SPSS 22 software.            Based on the results, variables that influence auditor switching are management turnover (CEO) and KAP Size (KAP). Audit opinion (OPINI), client’s size (LNTA) and Audit Tenure (TENURE) have no effect to Auditor Switching.
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.
Analisis Pengaruh Rasio Profitabilitas, Debt To Equity Ratio (DER) dan Price To Book Value (PBV) Terhadap Harga Saham Perusahaan Pertambangan di Indonesia Khairudin KHAIRUDIN; . Wandita
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.v8i1.826

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas, debt to equity ratio, price to book value terhadap harga saham perusahaan pertambangan di Indonesia. Sampel dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI periode 2011-2015 dan teknik pengambilan sampel yang digunakan adalah purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder berupa harga saham, ROE, EPS, DER dan PBV periode 2011–2015. Data tersebut diperoleh dari Indonesia Capital Market Directory (ICMD) serta dari web Indonesia Stock Exchange. Data-data tersebut dikumpulkan dengan metode dokumentasi. Penelitian ini menggunakan metode analisis kuantitatif meliputi uji asumsi klasik, regresi linier berganda, pengujian hipotesis (uji t) dan koefesien determinasi (R2). Hasil penelitian menunjukkan bahwa rasio profitabilitas (return on equity, earning per share) dan price to book value berpengaruh positif dan signifikan terhadap harga saham, sedangkan debt to equity ratio berpengaruh negatif dan signifikan terhadap harga saham.

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