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All Journal Jurnal Akuntansi dan Keuangan (JAK) E-journal Field of Economics, Business and Entrepreneurship (EFEBE)

Reni Oktavia

Fakultas Ekonomi dan Bisnis, Universitas Lampung

Author-ID : 3380596

Religion Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences

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PENGARUH KOMPONEN RISK BASED BANK RATING (RBBR) TERHADAP PROFITABILITAS PERBANKAN Anggi Tiara Novira; Reni Oktavia; Yuztitya Asmaranti
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020
Publisher : Faculty of Economics and Business

This study aims to analyze the effect of Risk Based Bank Rating (RBBR) component implementation to the financial performance of conventional commercial banks in Indonesia. The RBBR component is presented by using variables: Non Performing Loan, Loan to Deposit Ratio, Good Corporate Governance, Operational Efficiency Ratio, Net Interest Margin, Capital Adequacy Ratio. Meanwhile, financial performance is measured using Return On Assets (ROA). This study used quantitative methods with secondary data obtained from the websites of each conventional commercial bank. The research sample was selected by using purposive sampling in order to obtain 25 conventional commercial banks in Indonesia during 2010-2019. Data analysis used multiple linear regression analysis by IBM SPSS Statistics 26 program. The results of this study indicate that Non Performing Loan (NPL), Good Corporate Governance (GCG), Capital Adequacy Ratio (CAR) have no effect on the financial performance of conventional commercial banks. Meanwhile, the Loan to Deposit Ratio (LDR) and Operational Efficiency Ratio (REO) have a negative effect on the financial performance of conventional commercial banks, and the Net Interest Margin (NIM) has positive effect on the financial performance of conventional commercial banks.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP OPINI GOING CONCERN Fatimah Febriyanti Purnamasari; Reni Oktavia; Chara Pratami Tidespania Tubarad
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020
Publisher : Faculty of Economics and Business

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 opinion as the dependent variable is measured by a dummy variable. This study uses secondary data with a population of companies listed on the Indonesia Stock Exchange (BEI) 2014-2018. The method used to determine the sample using purposive sampling. Consisting of 50 industrial manufacturing companies with 250 samples outlier to 243 samples. The analysis method used is logistic regression. The results of hypothesis testing show that managerial ownership has a positive effect on going-concern opinion. Meanwhile, institutional ownership and the proportion of independent commissioners do not have a significant effect on going-concern opinion.

Pengaruh Kinerja Keuangan Terhadap Rate of Return (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018 ) Sefka Anggraini Putri; Reni Oktavia; Widya Rizki Eka Putri
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020
Publisher : Faculty of Economics and Business

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 population of companies listed on the Indonesia Stock Exchange (BEI) 2014-2018. The method used to determine the sample using purposive sampling. Consists of 19 industrial mining companies with 56 samples. The analysis method used is multiple regression analysis. The results of hypothesis testing show that the Return on Investment (ROI) has no significant effect on the Rate of Return (ROR), Net Profit Margin (NPM) has significant effect on the Rate of Return (ROR), Earning Per Share (EPS) has no significant effect on the Rate of Return (ROR), Operating Cash Flow(OCF) has no significant effect on the Rate of Return (ROR), Economic Value Added (EVA) has no significant effect on the Rate of Return (ROR)

PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA BPR DI KOTA BANDAR LAMPUNG anggun novita sari; Reni Oktavia; Pigo Nauli
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020
Publisher : Faculty of Economics and Business

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 developments, the emergence of products that are increasingly integrated in various financial companies, business must be able to create flexible and innovative business conditions, and must also consider external factors of their business. It must also be followed by technological developments in order to survive and be able to compete in global competition. The high competitiveness created by a business actor can be achieved in one way, which is by increasing managerial performance. This study aims to analyze the influence of the characteristics of management accounting information systems on the managerial performance of rural banks. This study uses primary data using a survey method by giving questionnaires to operational managers of BPR in the city of Bandar Lampung. Based on the research results, it is known that broadscape, timeliness, aggregation, integration significantly and positively affect managerial performance

ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, CASH RATIOI, DEBT TO EQUITY RATIO DAN GROWTH OPPORTUNITY TERHADAP KEBIJAKAN DIVIDEN Citra Ayu Wulandari; Reni Oktavia; Farichah Farichah; Ninuk Dewi Kusumaningrum
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020
Publisher : Faculty of Economics and Business

The research aims to examine the effect of managerial ownership, cash ratio, debt to equity ratio, and growth opportunity on dividend policy. The sample in this study was selected using purposive sampling and obtained 150 samples of companies listed on the Indonesia Stock Exchange in 2013-2018 that met the criteria. The results of hypothesis testing with multiple linear regression analysis using the SPSS 25 application show that managerial ownership, cash ratio, debt to equity ratio, and growth opportunity simultaneously have a significant effect on dividend policy. Partially, managerial ownership has a positive but not significant effect on dividend policy and cash ratio has a significant effect with a positive coefficient on dividend policy. While the debt to equity ratio, and growth opportunity have a significant effect with a negative coefficient on dividend policy.

PENGARUH AKSI KORPORASI, EARNING VOLATILITY, DAN NILAI TUKAR TERHADAP STABILITAS HARGA SAHAM DI ERA PANDEMI COVID-19 Melisa Trisiana; Reni Oktavia; Kiagus Andi
Jurnal Akuntansi dan Keuangan (JAK) Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v27i1.327

This study aims to analyze the factors that affect stock price stability as proxied by the volatility of stock prices in the era of pandemic Covid-19. This research examines empirically by using the independent variable of corporate action which is proxied by dividend policy, earning volatility, and exchange rate. Meanwhile, the dependent variable in this study is stock price stability as proxied by stock price volatility. The sample used in this study is the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) for the period January-September 2020 with the purposive sampling method. The population used is 165 companies and a sample of 55 companies. The type of data used is secondary data, and data analysis uses descriptive statistics, classic assumption tests, multiple regression analysis, and hypothesis testing with SPSS 26.0 software. The results of this study indicate that the variable earnings volatility and exchange rates have no effect on stock price stability as proxied by stock price volatility, meanwhile corporate action proxied by dividend policy affects stock price stability as proxied by stock price volatility.

Analisis Pengaruh Leverage, Average Collection Period, Sales Growth dan Profitabilitas Terhadap Financial Distress Annisa Citra Wulandari; Reni Oktavia; Ade Widiyanti; A. Zubaidi Indra
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 1 (2022): Vol.1 No.1 (2022)
Publisher : Goodwood Publishing

This research was conducted to empirically test the effect of the independent variable on the dependent variable. In this study, the independent variables used are leverage, average billing period, sales growth and profitability, while the dependent variable is financial distress proxied by Interest Coverage Ratio (ICR). The population used in this study is the food and beverage sector which is listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The method used is purposive sampling in the form of 125 samples. The type of data used is secondary data. File investigation using descriptive statistics and logistic regression analysis with SPSS 26 software. The conclusion of this study is that leverage, profitability, and the average billing period have a positive effect on financial distress, while sales growth has no effect on financial distress.

Co-Authors A. Zubaidi Indra Ade Widiyanti Anggi Tiara Novira anggun novita sari Annisa Citra Wulandari Chara Pratami Tidespania Tubarad Citra Ayu Wulandari Farichah Farichah Fatimah Febriyanti Purnamasari Kiagus Andi Melisa Trisiana Ninuk Dewi Kusumaningrum Pigo Nauli Sefka Anggraini Putri Widya Rizki Eka Putri Yuztitya Asmaranti

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