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All Journal FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Akuntansi Barelang
Agus Defri Yando
Universitas Putera Batam
Economics, Econometrics & Finance

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Journal : Jurnal Akuntansi Barelang

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PENGARUH ASIMETRI INFORMASI TERHADAP PRAKTIK MANAJEMEN LABA Agus Defri Yando
JURNAL AKUNTANSI BARELANG Vol 3 No 1 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.412 KB)

Abstract

This study aims to examine and analyze the effect of asymmetry of information to earnings management practices. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2011-2016. The technique in this study using purposive sampling method using predetermined criteria of the obtained sample of 41 companies. Tests using simple linear regression model. The results showed that the asymmetry of information effect on earnings management practices.
ANALISIS PENGARUH PENERAPAN MANAJEMEN STRATEGIK DAN PENYUSUNAN ANGGARAN PEMILUKADA TERHADAP KINERJA LEMBAGA PENYELENGGARA PEMILU Agus Defri Yando; Syarif Hidayah Lubis
JURNAL AKUNTANSI BARELANG Vol 4 No 1 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.827 KB) | DOI: 10.33884/jab.v4i1.1484

Abstract

KPU in the city of Batam is a state institution that organizes public services in the ownership sector. In planning its duties and functions, KPU Batam has compiled a strategic plan, annual work plan and performance agreement. The implementation of strategic management and budget preparation is considered to affect the performance of the institutions both financial performance and program performance. This research is a quantitative descriptive study with a correlational approach. The variables tested in this study were the application of Stratejic management and budget drafting as independent variables and performance achievements as dependent variables. This research uses secondary data consisting of institutional documents in the form of strategic plan comments, annual work plans, performance reports and budget realization. This research shows that the variable (X1) is the application of strategic management that is engaged towards the performance of the board. Variable (X2) Implementation of budget drafting that affects the institution's performance.
The Effect Of PER and Dividend Yield On Banking Share Prices The Idx In 2020 Syarif Hidayah Lubis; Agus Defri Yando
JURNAL AKUNTANSI BARELANG Vol 5 No 2 (2021): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v5i2.3733

Abstract

The purpose of this study is to see the effect of PER and Dividend Yield on banking stock prices in 2020. The method used in this study is a quantitative type using secondary data using a target population of 44, while for the determination of the population of the Non-Sampling type. The probability is 16 and the analysis used is SPSS version 22. The results in this study found that PER partially has no effect on share prices, dividend yield partially has no effect on price Shares, PER and Dividend Yield simultaneously have no effect on Stock Prices.
Co-Authors LUBIS, SYARIF HIDAYAH Morina Tarigan Sibro