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All Journal International Conference on Law, Business and Governance (ICon-LBG) Proceeding International Conference on Information Technology and Business International Multidiciplinary Conference on Social Sciences (IMCoSS)
Angrita Denziana
Bandar Lampung University
Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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THE INFLUENCE OF AUDIT COMMITTEE AND INTERNAL AUDITOR TOWARD THE PREVENTION OF FRAUD (A SURVEY IN SOES OF INDONESIA) Angrita Denziana
International Conference On Law, Business and Governance (ICon-LBG) 2016: 3th IConLBG
Publisher : UBL

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Abstract

The weakness of corporate governance is often called as the cause of some frauds and accounting scandals that were uncovered recently. It requires information quality, and freefromdistortion. Some cases both nationally and internationally indicate the occurrence of irregularitiesin financial reportingdue tothe weakness of the company's internalcontrol system, and theaudit committee has notfunctioned optimally. The audit committee has the responsibility to supervise matters that potentially contain risks in the internal controlling system and to monitor the supervision process conducted by internal auditor, to conduct examination and assessment on sufficiency and effectiveness of internal controlling system. The results show that audit committee optimalization must having experience as auditor in public accountant office and the internal auditor must be improved through quality of internal auditor responsibility in prevention of fraud.
DIFFERENCES STOCK RETURN BETWEEN COMPANY WHICH HAS HIGH ACCOUNTING CONSERVATISM LEVEL AND LOW ACCOUNTING LEVEL TO COMPANY REGISTERED AT STOCK EXCHANGE OF INDONESIA PERIOD 2010-2014 Haninun HANINUN; Angrita Denziana; Hepiana Patmarina; Theresia Aprilliani
International Conference On Law, Business and Governance (ICon-LBG) 2016: 3th IConLBG
Publisher : UBL

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Abstract

This research has aims to analyze difference stocks return toward company with high conservatism level and low to company that is registered at Stock Exchange of Indonesia (BEI) period year 2010-2014. Hhypothesis that is submitted is including difference stock return between company with high accounting conservatism level and low. Sample in this research is company LQ45 that is registered at Stock Exchange of Indonesia (BEI) period year 2010-2014. Sampling technique which is used purposive sampling so it is reached amount sample as much as 155 companies. Data that is used in this research including net profit plus depreciation, cash flow from operational activity, and operational closing price, and stock closing price. Analysis technique for examination hypothesis using average difference test (Independent Sample t-Test). Test Result Independent Sample t-Test showed that is not include difference stock return between companywhich has high conservatism level and low. 
The Influence of The Financial Performance and Macroeconomic Factors To Stock Return Angrita Denziana; Haninun HANINUN; Hepiana Patmarina
International Multidiciplinary Conference on Social Sciences (IMCoSS) Vol 1 (2015): 3rd IMCoSS 2015
Publisher : Bandar Lampung University

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Abstract

The aims of the study are to determine the effect of the company's financial performance with Return on Asset (ROA) and Return on Equity (ROE) indicators. The macroeconomic factors with the indicators of Indonesia interest rate (SBI) and exchange rate on stock returns of non-financial companies listed in IDX. The results of this study indicate that the variable of ROA has negative effect on stock returns, ROE has a positive effect on stock returns, and the variable interest rate and exchange rate of SBI has positive effect on stock returns. From the analysis data by using regression model, independent variables ROA, ROE, SBI interest rate and the exchange rate very significant (p value < 0.01). Thus, the above all variable can be used as the basis for investment decision making for investment in Indonesia Stock Exchange (IDX) mainly for shares in the non- financial companies.
THE ANALYSIS OF PRODUCTIVE ASSETS QUALITY ON BANK HEALTH RATING OF COMMERCIAL BANKS IN INDONESIA Angrita Denziana; Haninun -; Erwin Octavianto
Prosiding International conference on Information Technology and Business (ICITB) 2015: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 1
Publisher : Proceeding International Conference on Information Technology and Business

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Abstract

The purpose of this study was to analyze the effect ofthe quality level of the productive assets of the bank. Indaily activities functioning bank intermediationinstitution that is as an institution that gathers anddistributes funds from surplus unit to deficit unit.Channeling funds into bank unit deficit is done througha wide range of credit products offered both to creditused to personally or company. The owned credit bankit’s assets productive or assets generate but not justcredit as the only productive asset owned by the bankthere are other productive assets owned by the bank thatthe bank funds placement with other banks, securitiesowned, investment capital, acceptance speeches arebills, bills and derivatives, as well as administrativeaccount transactions.KEYWORDS: Productive Assets Quality, Bank HealthLevel
Co-Authors Erwin Octavianto Haninun Hepiana Patmarina Theresia Aprilliani