cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Luke Suciyati Amna
Contact Email
luke.suciyati.amna@ubl.ac.id
Phone
+6282184200070
Journal Mail Official
luke.suciyati.amna@ubl.ac.id
Editorial Address
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
 1 
Search results for , issue "Vol 8, No 2 (2017): September" : 6 Documents clear
Pengaruh Corporate Social Responsibility Disclosure, Diversifikasi Perusahaan, Kompensasi Bonus, dan Kualitas Audit Terhadap Earnings Management Nolita Yeni Siregar; Yulis Veronika
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2017): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v8i2.945

Abstract

This study was aimed at examining the influence of corporate social responsibility disclosure, corporate diversification, bonus compensation and quality audit as independent variables on earnings management as the dependent variable. Earnings management was measured using the discretionary accrual. The population in this study was all manufacturing companies listed in the Indonesia Stock Exchange in the period of 2013-2015. The sampling technique in this study used purposive sampling, in order to obtain a sample of 64 companies. The analytical method used was multiple linear regression with SPSS version instrument 20. The study results and discussion proved that corporate social responsibility disclosure and bonus compensation had an effect on the earnings management. Meanwhile, corporate diversification and quality audit had no effect on the earnings management.
Pengaruh Motivasi, Persepsi Biaya Pendidikan dan Lama Pendidikan Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) (Studi Kasus Pada Perguruan Tinggi di Bandar Lampung) Angrita Denziana; Resti Fitri Febriani
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2017): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v8i2.946

Abstract

This study aims to determine whether the motivation, perception of educationcosts and the length of education affect the interest of accounting students to follow accounting profession education (PPAk). This study is an empirical study conducted with the object of research that is a student majoring in accounting at universities in the city of Bandar Lampung. Data collection was done through questionnaires. The sampling technique used is purposive sampling, with the total sample of 94 students. Data analysis in this study used data quality test, classical assumption  test,  and  hypothesis  test  consisting  of  multiple  linear  regressionanalysis, F test, R2 test, and t test using SPSS.The results showed that the value of R2 obtained by 0.692, which means 69.2% interest in accounting students to follow accounting profession education (PPAk) is influenced by motivation, perception of education costs and length of education. The remaining 30.8% is influenced by other variables outside the model. The result of t test shows that the motivation, perception of education cost and the duration of education have positive and significant effect to the interest of accounting student to follow accounting profession education (PPAk).
Analisa Pengaruh Sistem Pengukuran Kinerja Terhadap Kinerja Manajerial Melalui Kejelasan Peran dan Pemberdayaan Pisikologis sebagai Variabel Moderating Dwi Sartika
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2017): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v8i2.942

Abstract

This study examines the influence of Performance Measurement System to Role Clarity, Psychological Empowerment and Managerial Performance. Continuing research by Hall (2004), as for becoming object from this research is manufacturing business which located in Lampung of Indonesia. This research represents the empirical test which used random sampling technics in data collection. Data were collected using a survey of 148 maid chairman private colleges in Lampung, Indonesia. Data analysis uses Structural Equation Model (SEM) with the program SmartPLS (Partial Least Square). Result of hypothesis Examination indicate that from five hypothesis raised, only two accepted hypothesis. Accepted Hypothesis is hypothesis 2 (there are positive influence between Performance Measurement System to Role Clarity) and hypothesis 5 (there are positive influence between Psychological Empowerment to Managerial Performance). While hypothesis 1 (there are no influence between Performance Measurement System to Managerial Performance), hypothesis 3 (there are no influence between Role Clarity to Managerial Performance), hypothesis 4 (there are no influence between Performance Measurement System to Psychological Empowerment) are rejected hypothesis.
Pengaruh Faktor Internal dan Eksternal Pada Audit Delay (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Herry Goenawan Soedarsa; Nurdiawansyah NURDIAWANSYAH
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2017): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v8i2.947

Abstract

This study aims to determine and analyze the effect of firm size, profitability, solvency, auditor quality, and auditor opinion on audit delay on food and beverage companies listed on Indonesia Stock Exchange period 2013-2015. The first hypothesis proposed is firm size positively influence audit delay, second hypothesis is profitability negatively affect audit delay, third hypothesis is solvency have positive effect to audit delay, fourth hypothesis is auditor quality have negative effect to audit delay, hypothesis fifth is auditor opinion negatively affect audit delay. Audit delay measurement is based on the period between the closing date of the financial year to the date of opinion on the independent auditor's report. The sample in this research is food and beverage company listed in Indonesia Stock Exchange year 2013-2015. Sampling using purposive sampling to obtain the number of samples of 30 food and beverage companies that meet the criteria of the research sample that has been determined. Firm size measured by total asset, profitability measured by Return on Asset (ROA), solvency measured using Debt Equity Ratio (DER), auditor quality and auditor opinion measured using dummy variable. Data analysis technique is done with classical assumption test, hypothesis test using multiple linear regression analysis with SPSS 18.0 for windows. The results showed that partially firm size, profitability, solvency and auditor quality have negative effect on audit delay in food and beverage companies listed on Indonesia Stock Exchange while the auditor's opinion variable positively influence to audit delay at food and beverage company listed in Bursa Indonesia Securities.
Pengaruh Pertumbuhan Penjualan dan Perputaran Total Asset Terhadap Profitabilitas Rosmiati Tarmizi; Regina Kurniawati
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2017): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v8i2.943

Abstract

This study is to identify the infuence of growth sales and total asset turnover on profitability in the otomotif and componen companies listed in Indonesia Stock Exchange period 2013-2015. The first hypothesis is growth sales positive influence on profitability and the second hypothesis is the total asset turnover that give  positive influence on profitability. The sampel in this study is otomotif and componen companies listed in Indonesia Stock Exchange period 2013-2015 as 10 as much company. Analyze technique used in this study is multiple linier regression analyze. Hypothesis test is using t-test,  and coefficient of determination. The classic assumption which consist of normality test, multicolinearity test, autocorrelation test and heteroskedasticity test had done in this study.The results showed that growth sales had positive and not significant influence on profitability and total asset turnover has positive in significant influence on profitabilitas in the otomotif dan componen companies listed on the Stock Exchange period 2013-2015.
Analisis Rasio Keuangan Anggaran Pendapatan dan Belanja Daerah Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Pesawaran Tahun 2010-2014 Khairudin KHAIRUDIN; Aminah AMINAH
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2017): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v8i2.944

Abstract

This study aims to assess the financial performance of the local government district Pesawaran using financial ratio analysis of budget revenue and expenditure Pesawaran District 2010-2014. The analysis is used to analyze financial performance is by calculating the ratio of the area Independence , Ratio Effectiveness , Efficiency Ratio . While the analysis is used to analyze the financial capacity of the area is by counting Share and Growth , Financial Capability Map.  Based on analysis of the financial performance of it can be concluded , the average ratio of local independence Pesawaran District that are in the relationship patterns instructive . But the level of effectiveness of financial management Pesawaran District is fairly effective . While the level of efficiency of financial management is relatively less efficient , the financial condition of local government district Pesawaran still not ideal. Can be seen from the average Share and Growth. Position Pesawaran District is in quadrant II .

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2017 2017


Reset
Filter By Issues
All Issue Vol 16, No 2 (2025): September Vol 16, No 1 (2025): Maret Vol 14, No 2 (2023): September Vol 14, No 1 (2023): Maret Vol 13, No 2 (2022): September Vol 13, No 1 (2022): Maret Vol 12, No 2 (2021): September Vol 12, No 1 (2021): Maret Vol 11, No 2 (2020): September Vol 11, No 1 (2020): Maret Vol 10, No 2 (2019): September Vol 10, No 1 (2019): Maret Vol 9, No 2 (2018): september Vol 9, No 1 (2018): Maret Vol 8, No 2 (2017): September Vol 8, No 1 (2017): Maret Vol 7, No 2 (2016): September Vol 7, No 1 (2016): MARET Vol 6, No 2 (2015): September Vol 6, No 1 (2015): MARET Vol 5, No 2 (2014): September Vol 5, No 1 (2014): Maret Vol 4, No 2 (2013): September Vol 4, No 1 (2013): Maret Vol 3, No 2 (2012): September Vol 3, No 1 (2012): Maret Vol 2, No 2 (2011): September Vol 2, No 1 (2011): Maret Vol 1, No 1 (2010): September More Issue