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Contact Name
Sudirman
Contact Email
p3m_plj@lp3i.id
Phone
+6282111388734
Journal Mail Official
p3m_plj@lp3i.id
Editorial Address
https://plj.ac.id/ojs/index.php/jrakt/about/editorialTeam
Location
Kota adm. jakarta pusat,
Dki jakarta
INDONESIA
JURNAL LENTERA AKUNTANSI
ISSN : 23392991     EISSN : 27456978     DOI : 10.34127/jrakt
Core Subject : Economy, Science,
urnal Lentera Akuntansi (ISSN 2339-2991, E-ISSN 2745-6978) ini merupakan jurnal ilmiah berkala yang ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang disiplin ilmu akuntansi meliputi ilmu Ekonomi, Akuntansi, Perpajakan, Analisa Laporan Keuangan Terbit pada Mei dan November setiap tahunnya. Naskah dikirim kapan pun melalui online (Registrasi). Pengiriman naskah Desember s/d April akan diterbitkan dibulan Mei dan pengiriman naskah Juni s/d Oktober akan diterbitkan dibulan November.
Articles 2 Documents
Search results for , issue "Vol 7, No 1 (2022): JURNAL LENTERA AKUNTANSI" : 2 Documents clear
ANALISIS SINGLE INDEX MODEL DALAM PEMBENTUKAN PORTOFOLIO OPTIMAL (STUDI SAHAM INDEKS LQ45 PERIODE 2017–2022) Jabida Latuamury
JURNAL LENTERA AKUNTANSI Vol 7, No 1 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i1.747

Abstract

This study examines the optimal portfolio composition of stocks and calculates the return and risk of the optimal portfolio formed using a single index model. The type of research used in this study is descriptive research with a quantitative approach. This research uses secondary data in the form of stock prices for the 2017-2022 period. The data analysis method used is stock analysis with a single index model. The results showed five stocks from 29 stock samples, including the optimal portfolio. Here are the optimal portfolio stocks and their composition: ADRO at 4.41%, ANTM at 10.02%, BBCA at 54.33%, BBRI at 8.65%, and CPIN at 22.59%. The portfolio formed will generate an expected portfolio return of 1.72% and a portfolio risk level of 1.20%.Key words: Expected Return, Optimal Portfolio, Risk, Single Index Model
PENGARUH INDEPENDENSI, PROFESIONALISME DAN PENGALAMAN KERJA DALAM KINERJA AUDITOR Christina Sososutiksno
JURNAL LENTERA AKUNTANSI Vol 7, No 1 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i1.764

Abstract

The purpose of this study was to determine the Effect of Independence, professionalism, and Work Experience on Auditor Performance in the Inspectorate of Maluku and Ambon City. This research method is quantitative research. The sample used is functional auditors work in the inspectorate of Maluku and Ambon City as 40 respondent. Data analysis method is SPSS version 22. The result of this study indicate independence and professionalism have effect on auditor performance, but work experience have not effect on auditor performance.Key words: Independence, Proffesionalism, Work Experience, Auditor Performance

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