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<![CDATA[Penerapan Tunneling Incentive Terhadap Transfer Pricing ]]>
<![CDATA[Sarifatul Khotijah]]>;
<![CDATA[Aminah Aminah]]>;
<![CDATA[Farida Farida]]>;
<![CDATA[Iskandar Ali Alam]]>;
<![CDATA[Riswan Riswan]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2022): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v13i1.2747
<![CDATA[Globalization is increasingly growing rapidly and driving the world economy so it has quite a big impact on business actors. Not a few national companies in Indonesia are in the process of developing their business into a research company, this has the aim of being able to test how much influence taxes and tunneling incentives have on transfer pricing decisions at Indonesian Stock Exchange companies or often known as BEI companies in 2017- 2020. In the research process, the research used purposive sampling method and found 10 sample companies and researchers used time series or panel data regression analysis using the selected model, namely the REM model which is more reliable and suitable than using the FEM and CEM models. The process of testing the hypothesis uses a linear regression model which uses eviews 9. The results of the study indicate that taxes have a fairly positive and significant effect on transfer pricing 0.0060 < 0.05 and tunneling incentives have a positive but not significant effect. 0.0905 > 0.05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables.]]>
<![CDATA[Pengaruh Kinerja Keuangan Perusahaan Terhadap Return Saham Pada Perusahaan Sektor Perbankan Yang Terdaftar di BEI Tahun 2017-2020 ]]>
<![CDATA[Nurdiawansyah Nurdiawansyah]]>;
<![CDATA[Luke Suciyati Amna]]>;
<![CDATA[Rahmat Budi]]>;
<![CDATA[Deni Pranata Paulus]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2022): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v13i2.2754
<![CDATA[Penelitian ini bertujuan untuk mengetahui besarnya pengaruh kinerja keuangan terhadap Return Saham pada Perusahaan Sektor Perbankan yang terdaftar di BEI tahun 2017-2020. Penelitian ini menggunakan dokumentasi yang dilakukan dengan mengumpulkan data dari Bursa Efek Indonesia (BEI), data Bank Indonesia (BI), dan beberapa website yang menyediakan informasi terkait penelitian. Populasi yang digunakan dalam penelitian ini adalah 43 perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2020. sampel yang digunakan dalam penelitian ini adalah 27 perusahaan perbankan go public yang terdaftar di BEI. Hasil penelitian menunjukkan bahwa solvabilitas berpengaruh terhadap return saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2020, sedangkan profitabilitas dan likuiditas tidak berpengaruh terhadap return saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2020.]]>
<![CDATA[Pengaruh Earnings Management Terhadap Nilai Perusahaan Dimoderasi Dengan Praktik Corporate Governance ]]>
<![CDATA[Ludwina Damei]]>;
<![CDATA[Einde Evana]]>;
<![CDATA[Yenni Agustina]]>;
<![CDATA[Fajar Gustiawaty Dewi]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2022): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v13i2.2742
<![CDATA[Problems in the practice of corporate governance arise and occur because of differences and separation between control and ownership of the company. This study has a purpose, including to analyze the effect of Earning Management on firm worth, to investigate the impact of Corporate Governance on firm worth, and to dissect the benefits of Corporate Governance effect on firm worth and acquiring the executives. The populace taken in this study is organization information recorded on the IDX. Inspecting was done utilizing purposive examining strategy. The data used by the researcher includes secondary data, namely quantitative data obtained from the BEI website. The data collection method of this research is documentation data. The stages of data analysis were carried out through the stages of descriptive statistics, classical suspicion tests, and speculation testing. The outcomes showed that income the board had a critical adverse consequence on firm worth, institutional proprietorship as a directing variable of profit the executives on firm value had a significant positive effect, and the independent commissioner variable as moderating variable of earnings management on firm value had a significant positive effect]]>
<![CDATA[Penerapan Tunneling Incentive Terhadap Transfer Pricing ]]>
<![CDATA[Sarifatul Khotijah]]>;
<![CDATA[Aminah Aminah]]>;
<![CDATA[Farida Farida]]>;
<![CDATA[Iskandar Ali Alam]]>;
<![CDATA[Riswan Riswan]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2022): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v13i1.2748
<![CDATA[Globalization is increasingly growing rapidly and driving the world economy so it has quite a big impact on business actors. Not a few national companies in Indonesia are in the process of developing their business into a research company, this has the aim of being able to test how much influence taxes and tunneling incentives have on transfer pricing decisions at Indonesian Stock Exchange companies or often known as BEI companies in 2017- 2020. In the research process, the research used purposive sampling method and found 10 sample companies and researchers used time series or panel data regression analysis using the selected model, namely the REM model which is more reliable and suitable than using the FEM and CEM models. The process of testing the hypothesis uses a linear regression model which uses eviews 9. The results of the study indicate that taxes have a fairly positive and significant effect on transfer pricing 0.0060 < 0.05 and tunneling incentives have a positive but not significant effect. 0.0905 > 0.05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables.]]>
<![CDATA[Pengaruh Market To Book Value, Liquidity, Leverage, Altman Z-Score, Firm Size, Dan Profitabilitas Terhadap Keputusan Hedging (Studi Kasus Perusahaan Dalam Daftar JII70 2018-2020) ]]>
<![CDATA[Risa Listiana]]>;
<![CDATA[Niken Savitri Primasari]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2022): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v13i2.2743
<![CDATA[This aims of this research is to analyze the effect of market to book value, liquidity, leverage, altman z-score, firm size, and profitability partially on hedging decisions. The type of thisresearch isquantitative. The population is all of companies on JII70 (Jakarta Islamic Index 70) 2018-2020. The purposive sampling technique to selected until 36 samples companies. This research use logictic regression method. The following result are obtained that market to book value, firm size, and profitabilitypartially has a positive significant effect on hedging decisions. Liquidity and altman z-score has negative significant effect on hedging decisions. Leverage has no effect on hedging decisions. ]]>
<![CDATA[Pengungkapan Aset Biologis Perspektif Internal Dan Eksternal ]]>
<![CDATA[Aminah Aminah]]>;
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Hendri Dunan]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 14, No 1 (2023): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v14i1.3049
<![CDATA[Tujuan penelitian ini adalah masih rendahnya pengungkapan tentang aset biologis di Indonesia. Pengungkapan aset biologis PSAK 69 sangat penting dilakukan bagi perusahaan untuk meningkatkan reputasi perusahaan dan keberlanjutan suatu perusahaan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh intensitas aset biologis, pertumbuhan perusahaan, tipe auditor, serta kepemilikan publik terhadap pengungkapan pada aset biologis. Metode Penelitain yang digunakan adalah kuantitatif dan data sekunder yang diperoleh dari laporan tahunan perusahaan plantation & crops yang listing di Indonesia Stock Exchange (IDX) merupakan populasi untuk penelitian ini, dengan jumlah 25 entitas. 13 dari 25 perusahaan menjadi sampel penelitian yang di ambil menggunakan purposive sampling method. Teknik penelitian menggunakan regresi data panel pada software Eviews 10. Temuan dari riset ini ialah intensitas aset biologis dan jenis auditor berdampak positif terhadap pengungkapan aset biologis secara signifikan. Pertumbuhan perusahaan mempunyai pengaruh positif tiidak signifikan terhadap pengungkapan aset biologis, kepemilikan publik memiliki pengaruh negatif tak signifikan terhadap pengungkapan aset biologis.]]>
<![CDATA[Tinjauan Literatur Sistematis: Penyelesaian NPF Pada Perbankan Syariah ]]>
<![CDATA[Agus Munandar]]>;
<![CDATA[Santy Wijaya]]>;
<![CDATA[Kemas Dedy Kusdianto]]>;
<![CDATA[Dian Wirdiansyah]]>;
<![CDATA[Franki Slamet]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 14, No 1 (2023): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v14i1.3040
<![CDATA[Riset ini bertujuan untuk mendapatkan bukti empiris mengenai proses penyelesaian pembiayaan bermasalah pada perbankan syariah. Topik penelitian ini terkonsentari pada ruang lingkup perilaku laporan keuangan. Metodologi yang dipakai pada penelitian ini merupakan penelitian kualitatif dengan metode deskriptif menggunakan teknik tinjauan literatur sistematis. Data yang dipakai pada penelitian menggunakan data sekunder yang diperoleh melalui google scholar untuk mencari jurnal atau penelitian dengan kata kunci perilaku laporan keuangan. Pencarian jurnal melalui google scholar memperoleh 9 jurnal yang berkaitan dengan pembiayaan bermasalah. Hasil penelitian ini menunjukkan bahwa dalam solusi pembiayaan bermasalah di perbankan syariah, pihak perbankan mengeluarkan kebijakan rescheduling dan restrukturisasi. Kebijakan ini memfasilitasi nasabah atau debitur yang mengalami kendala dalam melaksanakan kewajibannya kepada kreditur. Pihak perbankan melakukan kebijakan rescheduling dan restrukturisasi dengan cara mengubah dan restrukturisasi jangka waktu pembiayaan dan jumlah angsuran. Selain itu perilaku nasabah atau debitur menjadi kendala penerapan kebijakan rescheduling dan restrukturisasi.]]>
<![CDATA[Pengaruh Kualitas Sistem Informasi Akuntansi Dan Dukungan Organisasi Terhadap Kinerja Individu Dengan Kepuasan Pengguna Sebagai Variabel Intervening (Studi Pada Koperasi Di Lampug Selatan) ]]>
<![CDATA[Irwandi Irwandi]]>;
<![CDATA[Evi Yuniarti]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 14, No 1 (2023): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v14i1.3045
<![CDATA[This research is primarily to analyze the quality of accounting information systems, organizational support, and user satisfaction on individual performance either directly or through user satisfaction as an intervening variable. The research was conducted on active cooperatives in the South Lampung region and data were collected by distributing questionnaires to 76 cooperatives as samples. Samples were taken at random (simple random sampling) using the slovin formula with an error tolerance of 10%. The analytical method is used in two ways, namely descriptive statistical analysis and path analysis using SmartPLS-4 primarily to measure and analyze direct and indirect effects.The results of the study concluded that the variable quality of accounting information systems, organizational support, and user satisfaction has a significant effect on individual performance both directly and through the variable user satisfaction as mediation. However, organizational support has a significant effect on individual performance greater than the variable quality of accounting information systems and user satisfaction in influencing individual performance.]]>
<![CDATA[Model Penilaian Sharpe Ratio Untuk Peningkatan Kinerja Reksa Dana ]]>
<![CDATA[Rini Nur Indah Lestari]]>;
<![CDATA[Muhammad Fachrudin Arrozi]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 14, No 1 (2023): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v14i1.3041
<![CDATA[This study seeks to determine the impact of Inflation, Operating Costs, and Mutual Fund Size on Mutual Fund Performance either concurrently or in part. In this research, The Sharpe approach was used to gauge the mutual fund dependant variable. The focus of this study is a conventional and sharia-compliant stock mutual fund that is registered with the Financial Services Authority. Purposive sampling is the technique employed.. The sampling technique used was 38 equity mutual funds with a research period of 2017 – 2021. Secondary data are the sort of data used in this study. This research uses the Multiple Linear Analysis method. The results showed that simultaneously Inflation (INF), Operating Cost (OC) and Mutual Fund Size (SZ) had a profound impact on Mutual Fund Performance. Inflation (INF) does not significantly affect the performance of mutual funds. Meanwhile, Operating Costs (OC) and Mutual Fund Size (SZ) partially have a big impact on mutual fund performance.]]>
<![CDATA[Strategi Meningkatkan Kepercayaan Publik Di Indonesia: Peran Good Governance dan E-Government ]]>
<![CDATA[Soewito Soewito]]>;
<![CDATA[Haninun Hainun2]]>;
<![CDATA[Nurdiawansyah Nurdiawansyah]]>;
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Luke Suciyati Amna]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 14, No 1 (2023): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v14i1.3046
<![CDATA[Penelitian ini bertujuan untuk menguji keterkaitan good governance dan e-government dengan kepercayaan publik pada 34 pemerintah provinsi di Indonesia dengan periode pengamatan 2015-2018. Good governance diukur menggunakan indeks governance melalui metode Principle Compenent Analysis, e-government diukur menggunakan pemeringkatan e-government Indonesia, dan kepercayaan publik diukur menggunakan penilaian tingkat kepatuhan standar pelayanan publik. Data penelitian bersumber dari Badan Pemeriksa Keuangan Republik Indonesia, Ombudsman Republik Indonesia dan Badan Pusat Statistik Republik Indonesia. Hasil penelitian menggunakan regresi data panel menunjukkan bahwa good governance dan e-government berpengaruh positif dan signifikan terhadap kepercayaan publik. Riset ini memiliki implikasi bahwa keberlanjutan dan peningkatan kualitas good governance dan e-government pada organisasi pemerintah daerah harus terus diupayakan melalui kerjasama semua stakeholder dalam upaya meningkatkan kepercayaan publik pada pemerintah.]]>
