Penerbit: Faculty of Economics and Business
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BEBAN PAJAK TANGGUHAN, LEVERAGE, ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA
Oleh: Basrian, Prakas Buai, Oktavia, Reni, Tubarat, Chara Pratami Tidespania
The purpose of this study was to examine the effect of deferred tax expense, leverage, and information assimilation on earnings management. This study uses secondary data with a population of companies registered in the Consumer Goods Industrial Sector Manufacturing Companies listed on the Ind...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021; 43-54
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP OPINI GOING CONCERN
Oleh: Purnamasari, Fatimah Febriyanti, Oktavia, Reni, Tubarad, Chara Pratami Tidespania
The purpose of this study was to examine the effect of good corporate governance on going concern opinion. Indicators used to measure good corporate governance is institutional ownership, managerial ownership, and the proportion of the independent board of commissioners. Meanwhile, going concern opi...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020; 146-156
Pengaruh Kinerja Keuangan Terhadap Rate of Return (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018 )
Oleh: Putri, Sefka Anggraini, Oktavia, Reni, Eka Putri, Widya Rizki
The purpose of this study was to examine the effect of financial performance on the rate of return. The indicators used to measure financial performance are return on investment, net profit margin, earnings per share, operating cash flow, economic value added. This study uses secondary data with a p...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020; 214-230
PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA BPR DI KOTA BANDAR LAMPUNG
Oleh: sari, anggun novita, Oktavia, Reni, Nauli, Pigo
BPR face difficulties with the high ratio of non-performing loans and competition for peer-to-peer landing online or financial technology (fintech) which was published in CNBC Indonesia. To survive in the sphere of intense business competition, where in the future there will be many digital economic...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020; 187-198
PENGARUH ASSET GROWTH, FINANCIAL LEVERAGE, DAN LIQUIDITY TERHADAP RISIKO SISTEMATIS PADA SAHAM LQ 45 YANG TERDAFTAR DI BEI PERIODE 2010-2018
Oleh: Caeli, Regina, Komalasari, Agrianti, Komaruddin, Komaruddin
The purpose of this study was to analyze the influence of asset growth, financial leverage, and liquidity to systematic risk of LQ 45 stock that listed in Indonesia Stock Exchange. This study measure systematic risk of stock by using Single Index Model as dependen variable. Independent variables tha...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 1-12
PENGARUH FAKTOR MIKROEKONOMI DAN MAKROEKONOMI TERHADAP KEBIJAKAN HUTANG PERUSAHAAN
Oleh: Putri, Tika Larasati Harjito, Septiyanti, Ratna, Putri, Widya Rizki Eka
The purpose of research is to get empirical evidence about the effect of microeconomics and macroeconomics factors to debt policy. This research used the Financial Companies which is listed in Indonesia stock exchange started the year 2014-2018 with total 32 Companies. Samples are selected based on ...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 145-156
PENGARUH KINERJA KEUANGAN PEMERINTAH DAERAH TERHADAP PERTUMBUHAN EKONOMI
Oleh: Rinova, Reza, Dewi, Fajar Gustiawaty
Expansion of regions is aimed to prosper the community. In 2018 as many as 314 proposals for expansions could not be approved by the Minister of Home Affairs because the impact was not in line with expectations. This study aims to see the direct effect of the financial performance of the newly forme...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 132-144
ANALISIS HUBUNGAN MANAJEMEN PAJAK, SELISIH KURS DAN KEPEMILIKAN ASING DENGAN TRANSFER PRICING PERUSAHAAN
Oleh: Balkish, Renata Violetta, Prasetyo, Trijoko, Wibowo, Basuki
Transfer pricing is the company's policy in determining the transfer price of related parties transaction. The purposed of this research is to get empirical evidence about the correlation of tax management, exchange rate, and foreign ownership with transfer pricing’s company. Independent variables...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 43-53
PENGARUH PROFITABILITAS,LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, JAMINAN DAN UMUR OBLIGASI TERHADAP PERINGKAT OBLIGASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018)
Oleh: Safitri, Safitri, Prasetyo, Trijoko, Putri, Widya Rizki Eka
Penelitian ini merupakan penelitian yang menganalisis pengaruh profitabilitas, likuiditas, leverage, ukuran perusahaan. jaminan dan umur obligasi terhadap peringkat obligasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2015-2018. Sampel dalam penelitian ini diperole...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 65-80
ANALISIS KELAYAKAN INVESTASI PENAMBAHAN SETORAN MODAL PEMERINTAH KOTA XYZ PADA PT BANK LAMPUNG
Oleh: Desriani, Neny, Nauli, Pigo
This study aims to measure the value of investment is ideal amount and feasible to invest by Government City XYZ to PT Bank Lampung. The methods used in this study is ratio analysis and investment faeasibility analysis (Payback Period, Net Present Value, Internal Rate of Return, Profitability Index)...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019; 89-99