Articles
246 Documents
<![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) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 Corporate Social Responsibility Disclosure, Diversifikasi Perusahaan, Kompensasi Bonus, dan Kualitas Audit Terhadap Earnings Management ]]>
<![CDATA[Nolita Yeni Siregar]]>;
<![CDATA[Yulis Veronika]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2017): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36448/jak.v8i2.945
<![CDATA[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.]]>
<![CDATA[Analisis Pemeriksaan Operasional Untuk Menilai Efisiensi Dan Efektivitas Atas Penjualan Dan Piutang Usaha Studi kasus pada PT.Arya Mandala Dwipa ]]>
<![CDATA[. Supratomo]]>;
<![CDATA[Yanti Veronica]]>;
<![CDATA[Yunus Fiscal]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 2, No 2 (2011): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36448/jak.v2i2.212
<![CDATA[Tujuan dari penelitian ini adalah untuk menganalisis apakah pelaksanaan audit operasional pada PT.Arya Mandala Dwipa atas fungsi penjualan dan piutang usaha telah memasuki tahap yang efektif dengan cara membandingkan teori yang ada dengan pelaksanaan dalam perusahaan. Dengan demikian saran yang dapat diberikan oleh penulis agar internal audit dapat lebih meningkatkan efektivitas dan efisiensinya adalah dengan mempercepat pelaksanaan tahap tindak lanjut audit tepat pada waktunya sehingga demi tindakan perbaikan.]]>
<![CDATA[Pengaruh Kualitas Audit Dan Komite Audit Terhadap Kualitas Pelaporan Keuangan Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) ]]>
<![CDATA[Liya Ermawati]]>;
<![CDATA[Yulistia Devi Devi]]>;
<![CDATA[Naurah Nazhifah Arramadani]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2020): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36448/jak.v11i1.1406
<![CDATA[The current era of free trade globalization, companies are led to present financial reporting that can provide information needed by users. With the company presenting financial reporting, the company's economic conditions can be known by outside parties. The quality of financial reporting is related to the overall performance of the company which is reflected in corporate profits and the performance of the company's capital market which is realized in the form of rewards. Every company must have audit quality, because all operational activities in the company have a set standard in order to achieve the company's goals and objectives. The Financial Accounting Standard Board (FASB) has realized that the audit committee (internal auditor) has involvement in the financial reporting process and actively contributes to creating more effective corporate governance practices. The audit quality function functions to oversee management together with the audit committee. In good corporate governance, the resulting financial reporting is even better. The Government of Indonesia in 2000 issued a sharia stock index, the Jakarta Islamic Index (JII). The Jakarta Islamic Index (JII) is a sharia stock index consisting of 30 most liquid stocks of issuers whose business activities do not conflict with sharia principles. the performance of the Jakarta Islamic Index (JII) began to be seen in 2018 where its performance exceeded the performance of the JCI where during the last six years the performance of the JCI has always been above the performance of the Jakarta Islamic Index (JII). This study aims to analyze the effect of audit quality on the quality of financial statements, the influence of the audit committee on the quality of financial statements and the effect of audit quality and the audit committee together on the quality of financial statements of companies listed on the Jakarta Islamic Index (JII). The sample of this study consisted of 30 companies registered in the Jakarta Islamic Index (JII) in 2016-2017 which were determined through purposive sampling, this study used multiple regression analysis techniques. The results show that: a) audit quality affects the quality of financial reporting; b) the audit committee has no effect on the quality of financial reporting; and c) simultaneously audit quality and audit committee influence the quality of financial reporting. ]]>
<![CDATA[Pengaruh Kualitas Pengungkapan Informasi Terhadap Volume Perdagangan Saham Dan Return Saham Studi Empiris Pada Perusahaan LQ-45 Di BEI ]]>
<![CDATA[Maristiana Ayu]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 4, No 2 (2013): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36448/jak.v4i2.415
<![CDATA[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.]]>
<![CDATA[Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (PPAK) di Propinsi Lampung ]]>
<![CDATA[Rosmiaty Tarmizi]]>;
<![CDATA[Julia Restuti]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2015): MARET ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36448/jak.v6i1.568
<![CDATA[This study aims to analyze and provide empirical evidence about the effect of motivation onstudent interest in accounting to follow accounting education program. Hypothesis in this research is motivation influence of student interest in accounting to follow accounting education program. The data used in this study is primary data. The primary data used by using questionnaire obtained from 90 respondents is S1 students majoring in accounting at the University of Lampung Province who have taken 120 credits or who was in the seventh semester. Samples were obtained by proportional sampling. The data analysis technique used in this study is a simple regression analysis and hypothesis testing t test using SPSS 18.0 for windows. Results of the study was the hypothesis is accepted as motivation affect the interest of the education of accounting students to follow the accounting profession.]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Hutang pada Perusahaan Jasa yang Listing di BEI Tahun 2013-2015 ]]>
<![CDATA[Dedi Putra]]>;
<![CDATA[Lilik Ramadhani]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2017): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36448/jak.v8i1.822
<![CDATA[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.]]>
<![CDATA[Sistem Pengendalian Manajemen Produksi Dan Hubungannya Dengan Pengelolaan Persediaan Bahan Baku (Studi Kasus pada PT. Indra Brotherâs di Bandar Lampung) ]]>
<![CDATA[Thontowie Dauli]]>;
<![CDATA[. Septenaria]]>;
<![CDATA[Riswan RISWAN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36448/jak.v2i1.24
<![CDATA[The purpose of this study was to determine how the management control system that is run by PT. Pola Marmer Kencana against baku. Material inventory method management analysis is qualitative analysis by using the theories in connection with the problems and issues and at the same time compare realities in the company. The analysis finds that the production process there are weaknesses in the company, this is because the control of management that are less well so no control over the production engine that would impede the course of the production process. From the results, it can be concluded that the production management control system for the management of inadequate supply of raw materials, in the absence of management control, especially on a production machine, so that it would impede the course of the production process. Therefore, companies should create a separate section in the organizational structure so that there is a part that controls the system and fix the machine if one day the damage occurred.]]>
<![CDATA[ANALISIS MODEL ALTMAN Z-SCORE DALAM MENGUKUR POTENSI KEBANGKRUTAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 – 2017) ]]>
<![CDATA[Herry Goenawan Soedarsa]]>;
<![CDATA[Indrayenti Indrayenti]]>;
<![CDATA[NM Oldy Apriyanto]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2019): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36448/jak.v10i2.1287
<![CDATA[This research is one of the references or tools for investors by using the Altman Z-Score model in knowing the financial condition of companies, especially consumer goods industry companies listed on the Indonesia Stock Exchange in 2013 - 2017. Based on the results of research conducted from 36 companies, it can be concluded that out of 36 companies only 20 companies or around 55.56% of the total sample companies that have good financial conditions from 2013 - 2017 because they have a Z-Score value of >2,99. While 16 other companies or around 44.44% of the total sample companies that have unstable financial conditions will even experience bankruptcy.]]>
<![CDATA[Pengaruh Pengalaman Kerja, Otonomi Kerja, Dan Tekanan Peran Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Bandar Lampung (Study Kasus pada Kantor Akuntan Publik di Bandar Lampung) ]]>
<![CDATA[Yunus Fiscal]]>;
<![CDATA[. Syilvya]]>;
<![CDATA[Muh. Nur Ram'dhan]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2012): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36448/jak.v3i2.235
<![CDATA[Public Accounting Firm (KAP) is a form of organization that has licensed public accountant in accordance with legislation that seeks the provision of professional services in the field of public accounting practice. CPAs function as an external audit will be effective and optimal performance if supported by auditors. To improve the performance of an auditor, not only requires only intellectual, but also needed a good work experience, freedom and independence in carrying out the duties and powers of office for each professional. Method of data collection is by using questionnaires distributed to the auditor in public accounting firm in Bandar Lampung, while the analytical tools used are qualitative analysis and quantitative analysis. The results showed that work experience and job autonomy positive and significant impact on the performance of auditors, while the role of pressure and a significant negative effect on the performance of auditors. Based on the above conclusion, it is suggested that public accounting firm auditors to limit the amount of workload and provide clear information to avoid conflicts and role.]]>
