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All Journal Jurnal Akuntansi dan Keuangan AJIE (Asian Journal of Innovation and Entrepreneurship) Jambura Accounting Review Jurnal EMA (Ekonomi Manajemen Akuntansi) EKONOMIKA45
Indrayenti Indrayenti
Universitas Bandar Lampung
Economics, Econometrics & Finance Social Sciences

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Pengaruh Strategi Bisnis dan Kinerja Keuangan terhadap Income Smoothing pada Perusahaan Manufaktur di BEI Periode 2017-2019 Luke Suciyati Amna; Aminah Aminah; Indrayenti Indrayenti; Khairudin Khairudin; Filistea Filistea
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2021): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v12i1.1915

Abstract

Riset ini bertujuan untuk mengetahui pengaruh strategi bisnis dan kinerja keuangan terhadap income smoothing. Populasi dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yakni sejumlah 144 perusahaan dan sampel   yang   didapatkan   sejumlah   40   perusahaan.   Sampel   yang   ditentukan menggunakan purposive sampling. Metode pengujian hipotesis yang dipakai dalam riset ini yaitu regresi data panel dengan bantuan bantuan aplikasi komputer eviews 10. Hasil riset   menyatakan   strategi   bisnis   berpengaruh   positif   terhadap   variabel   income smoothing, kinerja keuangan pengaruh positif terhadap variabel income smoothing
PENGARUH PEMBINAAN DINAS PEMBERDAYAAN MASYARAKAT KAMPUNG DAN PENGAWASAN INSPEKTORAT TERHADAP PENGELOLAAN PERTANGGUNGJAWABAN KEUANGAN PEMERINTAH DESA ATAS DANA DESA PADA PEMERINTAH DAERAH KABUPATEN LAMPUNG TENGAH Vera Susanti; Syamsu Rizal; Indrayenti Indrayenti; Khairudin Khairudin; Haninun Haninun
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i2.1525

Abstract

Management of village government financial accountability for village funds is expected to be carried out transparently and accountably that it could give positive impacts on village financial management of village funds. The aspect of managing village financial accountability for village funds can be improved not only by conducting guidance for village officials and doing supervision by the inspectorate, but must be supported by other factors such as village officials who are competent enough in finance, system application that facilitate village financial managers or village apparatus, regulations that change rapidly in managing and reporting accountability, etc. The research subjects were 301 villages, with sample of 75 respondents. The results of the study were obtained DPMK guidance in a very good category.Supervision of the inspectorate in a very good category. Management of village government financial accountability for village funds in a very good category. DPMK guidance does not affect the village governments financial accountability for  village funds, Supervision of the inspectorate influences the financial management of village government for village funds, DPMK  guidance  and  Supervision  of  the  Inspectorate  influences  the  management  of village government financial accountability for village funds. DPMK guidance and Supervision of the Inspectorate together can improve village government financial management for village funds.
Corporate Financial Performance Effects of Macro Economic Factors Against Stock Return Angrita Denziana; Indrayenti INDRAYENTI; Ferdinan Fatah
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2014): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i2.542

Abstract

The improvement in macroeconomic factors can provide a signal as a sign that the investment climate will also be more conducive. Indonesia Stock Exchange (IDX) which can be considered as the main indicator of financial performance has experienced substantial growth from 1999 until now. IDX experiencing a record low in 1998 amid the economic crisis, but reversed course and reached record highs in 2013. In 2010 IDX is the index with the best performance in the Asia Pacific region with an increase of 44 percent. This study aims to determine the effect of the company's financial performance with ROA and ROE indicators, macroeconomic factors with indicators of SBI interest rate and exchange rate on stock returns of non-financial companies listed on the Indonesia Stock Exchange. The results of this study indicate that the variable ROA partially negative effect on stock returns, ROE has a positive effect on stock returns, the variable interest rate and exchange rate SBI positive effect on stock returns. Conclusion This study shows that the regression model is formed from Independent variables ROA, ROE, SBI interest rate and the exchange rate can be used as the basis of investment decision making considerations forinvestors in the Indonesia Stock Exchange (IDX) mainly for shares in the company's nonfinance.
Pengaruh Tingkat Pertumbuhan Penjualan dan Perputaran Piutang Terhadap Likuiditas Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014 Indrayenti INDRAYENTI; Siska Natania
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2016): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v7i2.753

Abstract

This study is to identify and analyze the effect of growth sales rate and receivable turnover on liquidity in the manufacture companies listed in Indonesia Stock Exchange period 2012-2014. The first hypothesis is growth sales rate has effect on liquidity and the second hypothesis is receivable turnover has effect on liquidity. The sample in this study is the manufacture companies consumer goods sector listed in Indonesia Stock Exchange period 2012-2014. Sampling technique used in this study is purposive sampling, so that obtained 21 companies. 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, heteroskedasticity test, and autocorrelation test is also being done in this study. The results showed that growth sales rate has significant positive influence on liquidity in the manufacture companies consumer goods sector listed on the Indonesia Stock Exchange amd receivable turnover has significant positive influence on liquidity in the manufacture companies consumer goods sector listed in Indonesia Stock Exchange.
Analisis Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris, Profitabilitas, Dan Leverage Terhadap Pengungkapan Tanggung Jawab Sosial Pada Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016 Indrayenti Indrayenti; Jenny Jenny
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2018): september
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i2.1093

Abstract

This study aims to analyze the influence of the size of the company, the board of commissioners, profitability and leverage. On the disclosure of corporate social responsibility in the mining industry sector. The independent variable in this study is the size of the company, the board of commissioners, profitability and leverage. And the dependent variable is the Disclosure of Social Responsibility / CSRD.The sample of this study is mining companies and industry sectors listed in Indonesia stock Exchange in the period 2014-2016. The Total of the corporation in this study a total of 13 companies. Test hypothesis with multiple regression analysis. The results of the multiple regression analysis showed that the size of the company, the board of commissioners, profitability and leverage affect positively on the Disclosure of Social Responsibility. The value of the Adjusted R2 of the regression model is 0,518 It means that 51.8% of corporate social responsibility disclosure can be explained by the size of the company, the board of commissioners, profitability, and leverage.
Pengaruh Tingkat Suku Bunga Simpanan Terhadap Jumlah Deposito pada PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Liwa Indrayenti INDRAYENTI; . Susanti
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2015): MARET
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v6i1.567

Abstract

Penelitian ini menjelaskan tentang pengaruh tingkat suku bunga simpanan terhadap jumlahdeposito pada PT. Bank Rakyat Indonesia (persero) Tbk. Cabang Liwa. Penelitian bertujuan untuk mengetahui apakah ada pengaruh tingkat suku bunga simpanan terhadap jumlah deposito pada PT. Bank Rakyat Indonesia (persero) Tbk. Cabang Liwa. Dalam penelitian ini sampel yang diambil adalah data penerimaan dana deposito pada tahun 2012. Penelitian ini menggunakan metode pengumpulan data melalui metode kepustakaan dan pengumpulan data melalui studi lapangan. Teknik analisis yang digunakan adalah regresi linier sederhana dengan menggunakan program SPSS 17,0. Dengan demikian, berdasarkan hasil penelitian dapat disimpulkan bahwa nasabah lebih dominan memilih suku bunga yang berjangka 1 bulan. Tingkat suku bunga simpanan antara jangka 1 bulan, 3 bulan, 6 bulan,dan 12 bulan terdapat selisih yang sangat rendah. . Tidak terdapat pengaruh yang signifikan antara tingkat suku bunga simpanan terhadap jumlah deposito pada PT. Bank Rakyat Indonesia (persero) Tbk. Cabang Liwa diterima, karena dilihat pada laporan tingkat suku bunga deposito nasabah lebih dominan memilih tingkat suku bunga yang lebih rendah dan sebaliknya pada tingkat suku bunga yang lebih tinggi Bank Rakyat Indonesia Cabang Liwa menghimpun dana yang lebih sedikit. Hal ini menunjukkan bahwa jumlah deposito tidak hanya dipengaruhi oleh tingkat suku bunga tetapi deposito dapat juga dipengaruhi oleh jangka waktu. Berdasarkan kesimpulan maka penulis menyarankan agar Bank Rakyat Indonesia menawarkan tingkat suku bunga yang jauh lebih tinggi untuk deposito yang berjangka lebih lama.
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP RETURN SAHAM ROSMIATI TARMIZI; HERRY GOENAWAN SOEDARSA; INDRAYENTI INDRAYENTI; DEASY ANDRIANTO
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2018): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i1.996

Abstract

This study aims to determine the influence of liquidity ratio and profitability on stock return in the food and beverage companies that listed in Bursa efek Indonesia period 2014-2016. The type of this research is explanatory research with quantitative approach.Population in this research is food and beverages companies listed in Indonesia stock Exchange .Samples were collected by purposive sampling method amounted to 14 companies. The method of analysis used is multiple linear regression analysis method by using SPSS software version 18.The results of this study showed that current ratio and net profit margin negative effect on stock returns, while the quick ratio and return on equity has a positive effect on stock return.Keyword : Current Ratio (CR), Quick Ratio (QR), Net Profit Margin (NPM), Return On Equity (ROE), dan Return Saham.
Pengaruh Earning Management dan Financial Distress Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Kasus Pada Perusahaan Jasa Subsektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) Syamsu Rizal; Indrayenti Indrayenti; Luke Suciyati Amna; Diah Putri
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2022): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i1.2459

Abstract

Tujuan dari penelitian ini adalah untuk memperoleh informasi atau bukti empiris mengenai dampak earning management dan financial distress terhadap penyampaian laporan keuangan yang tepat waktu. Data penelitian merupakan data kuantitatif yang berasal dari laporan keuangan perusahaan jasa subsektor properti dan real estate yang terdaftar di Bursa Efek Indonesia dengan tahun pengamatan 2018-2020. Data dikumpulkan dengan metode purposive sampling, jumlah sampel 39 perusahaan dan periode pengamatan tiga tahun, menghasilkan 117 data pengamatan. Hipotesis pertama earning management berpengaruh negatif dan signifikan terhadap ketepatan waktu penyampaian laporan keuangan, sedangkan hipotesis kedua financial distress berpengaruh negatif dan signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Hasil analisis menunjukkan bahwa earning management tidak berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan, sehinga hipotesis pertama ditolak. Sedangkan hipotesis kedua dapat diterima, dengan hasil yang menunjukkan bahwa financial distress berpengaruh negatif dan signifikan terhadap ketepatan waktu penyampaian laporan keungan.
Rasio Investasi, Quick Ratio, Return on Investment, dan Pertumbuhan Perusahaan dalam Memengaruhi Dividend Payout Ratio (Studi Kasus pada 5 Perusahaan Industri Manufaktur di Bursa Efek Indonesia Indrayenti INDRAYENTI
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.9

Abstract

All companies have a goal of improving the welfare of the owners and investors.The company's goal can be achieved by maximizing the stock price, in order to improve the welfare of the shareholders of the company distributing dividends each year. Dividend policy of the company relating to the determination of the percentage of profits to be distributed to shareholders in the form of dividends or retained for future investment financing. Dividend policy has significant implications for investors and for companies, because it involves two parties and conflicting interests, namely the shareholders with dividends, and interest of the company retained earnings. The amount of profit is distributed as dividends declared a Dividend Payout Ratio (DPR). Dividend Payout Ratio is the ratio between the dividend with earnings per share expressed as a percentage.The problems that arise as a consequence of the divergence of interests between investors and companies to make the management company should be able to make the right policy on corporate dividend percentage by considering the factors that influence it. Therefore, researchers conduct research with the aim to determine the effect of variables investment ratio, quick ratio, return on investment, and firm growth partially and simultaneously the dividend payout ratio at 5 Industrial Manufacturing companies in the Indonesia Stock Exchange (formally Jakarta Stock Exchange) in the year 2003 to 2007. This research is expected to contribute to determine the effect of the investment ratio, quick ratio, return on investment, and growth of the company's dividend payout ratio which can then be used sabagai additional information in making investment decisions.The result showed that the individual test results show that of the four independent variables were examined, ie variable investment ratio, quick ratio, return on investment, and growth of the company, only the ratio of investment and growth in the company's effect on the dependent variable, the dividend payout ratio. While the test results simultaneously (together) shows the investment ratio, quick ratio, return on investment, and the growth of corporate influence the dividend payout ratio. Subsequent research suggested attention to other factors outside of the study were still associated with the dividend policy and also can use other companies listed on the JSE in addition to manufacturing companies. Observation period used can be extended so that more number of observations, it would be more valid to generalize the results of the study.
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) Herry Goenawan Soedarsa; Indrayenti Indrayenti; NM Oldy Apriyanto
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2019): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v10i2.1287

Abstract

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.
Co-Authors . Ricky . Susanti . Velycia Aminah Aminah Andika Okta Wijaya Wijaya Angie Auryn Taslim Angrita Denziana Chairul Anwar Cindrawati Ie DEASY ANDRIANTO Defrizal DEFRIZAL Diah Putri Endang Siswati Prihastuti Ferdinan Fatah Filistea Filistea Fransiska Budiman Haninun Harry Anugrah Pangestu Herry Goenawan Soedarsa Jenny Jenny Khairudin Khairudin Lidia Fasi Ashari Lydia Maharani NM Oldy Apriyanto Rosmiati Tarmizi Salsa Nurazizah Siska Natania Syamsu Rizal Vera Susanti Yolanda Hernes