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Journal : Proceeding Fakultas Ekonomi

ANALISIS PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAK) Andi, Kartika
Proceeding Fakultas Ekonomi 2007
Publisher : Proceeding Fakultas Ekonomi

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Abstract

The discriminative condition in acquiring accountant titte and unfair professionalism level at work market had caused Ikatan Akuntan Indonesia (Indonesian Accountant Association) and DEpartemen Pendidikan dan Kebudayaan (Education and Culture Department) to holf PPAk. The Succes of PPAk should be motivated by accounting student intention in order to improve quality of accounting profession in globalization era. Object in this research were junior and senior students at private universities and state university in Semarang which have >700 student. This research tried to analyzed if motivation might influence accounting student intention to join PPAk programme. Sample in this research amounted 212 questionatre result and it used double linier regression, determinant coefficient, t Test and F test, calassical assumption test, t Test independent test analyze tools. The data analyze gave double regreesion formula, which was: Y=0.154 X1 + 0.150 X2+ 0.103 X3. Quality motivation and career motivation were the most significant factor that influenced accounting student intention to join PPAk that had been tested by t test. Economic motivation did not influence accounting student intention to join PPAk that had been tested by t Test. The F test was used to test overall motivation on student intention which showed that motivation influenced accounting student intention to join PPAk programme. Thre was significant difference between junior students and senior students intention that had been tested by t Test independent test.
ANALISIS PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAK) Andi, Kartika
Proceeding Fakultas Ekonomi 2007
Publisher : Proceeding Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3596.51 KB)

Abstract

The discriminative condition in acquiring accountant titte and unfair professionalism level at work market had caused Ikatan Akuntan Indonesia (Indonesian Accountant Association) and DEpartemen Pendidikan dan Kebudayaan (Education and Culture Department) to holf PPAk. The Succes of PPAk should be motivated by accounting student intention in order to improve quality of accounting profession in globalization era. Object in this research were junior and senior students at private universities and state university in Semarang which have >700 student. This research tried to analyzed if motivation might influence accounting student intention to join PPAk programme. Sample in this research amounted 212 questionatre result and it used double linier regression, determinant coefficient, t Test and F test, calassical assumption test, t Test independent test analyze tools. The data analyze gave double regreesion formula, which was: Y=0.154 X1 + 0.150 X2+ 0.103 X3. Quality motivation and career motivation were the most significant factor that influenced accounting student intention to join PPAk that had been tested by t test. Economic motivation did not influence accounting student intention to join PPAk that had been tested by t Test. The F test was used to test overall motivation on student intention which showed that motivation influenced accounting student intention to join PPAk programme. Thre was significant difference between junior students and senior students intention that had been tested by t Test independent test.
PREDIKSI PROBABILITAS AUDIT DELAY DAN FAKTOR DETERMINANNYA ., Hersugondo; Kartika, Andi
Proceeding Fakultas Ekonomi 2013: 2013
Publisher : Proceeding Fakultas Ekonomi

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Abstract

Time difference between financial statement and auditing opinion date indicates the amount of time needed in auditing settlement period. This condition can affect the punctuation of the information published and will influence market reaction toward the lenghty information. it will also the level of uncertainty based on the published information in the auditors financial statement in which containing companys profit information. This study aims to measure the factors which affect audit delay. They are total asset, operation loss and profit, auditors opinion, profitability, solvability and auditors reputation.The population of study in the manufactur companies registered in the Jakarta Stock Exchange in The Period of 2006-2009. Sampling Technique employed in this study is the purposive sampling with the total sample of 266 companies . the data analysis uses logistic regressions.The result of the study shows that the total asset and solvability have significat influence towar audit delay. on the aother hand, operation loss and profit and auditors opinion profitabulity and the auditors reputation do not have any influence toward audit delay.Keywords: audit delay, the size of the company, operation loss and profit, auditors opinion, profitability, solvability, auditors reputation. 
The Impact of Corporate Social Responsibility on Corporate Value: The Role of Company Size In Indonesia Capital Market Hersugondo, Hersugondo; Kartika, Andi
Proceeding Fakultas Ekonomi 2017
Publisher : Proceeding Fakultas Ekonomi

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Abstract

This study outlines aimed to look at the effect of corporate social responsibility on corporate value and effect of Corporate Social Responsibility on the value of the company with the size of the company as a moderating variable. The population of this research consisted of manufacturing companies listed on the Stock Exchange for the following reason: the manufacturing companies had a greater effect on the surrounding environment as a result of the activities of the company. Sample were selected by using a purposive sampling method with the purpose to obtain a representative sample in accordance with the criteria specified. The data were processed by a multiple linear regression analysis (multiple regression analysis). Corporate Social Responsibility rating was based on GRI standards (Global Reporting Initiative), whereas the value of the company used a measuring tool Tobin's Q. The results of this study proved that the variables of Corporate Social Responsibility (CSR) significant positive effect on the value of the company while the variable size (size) of the company as a moderating variable affect the relationship of CSR and corporate value.
Co-Authors 0425030136 Ibnu Pratama 0525030070 Dodik Setiawan 06.05.52.0116 Ike Mahananing Setyo Utami 07.05.52.0011 Weni Anggraheni 08.05.52.0019 Yulinda Setiawan 08.05.52.0023 Siti Supriyati 08.05.52.0029 Aries Jodiet Sanyoto 08.05.52.0071 Rizki Amaliyah 08.05.52.0133 Wulan Sari 08.05.52.0136 Hernu Dhiandari, 08.05.52.0136 08.05.52.0171 Hanif Adibi 0835030705 Indra Suswandhana 0835030725 Syahrul Muthoharroh 09.05.52.0042 Gagas Tyas Rudatin 09.05.52.0092 Riza Nur Widiyatmoko, 09.05.52.0092 09.05.52.0111 Dini Kartika Dewi 09.05.52.0153 Heru Saputro 09.05.52.0157 Riyan Wahyu Budiaji 09.05.52.0169 Diana Panca Wardani 09.05.52.0175 Syaefur Rizal 10.05.52.0042 Arif Gigih Pramuharyo 10.05.52.0075 Diska Anastasia Putri 10.05.52.0094 Christa Megally Febro Prastyan 10.05.52.0148 Nova Ariantono 11.05.52.0082 Octavianus Siantoro K Djie 11.05.52.0128 Deby Chintria Sari, 11.05.52.0128 11.05.52.0131 Nefita Priamsari, 11.05.52.0131 11.05.52.0138 Andang Wicaksono 11.05.52.0154 Suntono 11.05.62.0005 Anjar Winarmoko 12.05.52.0089 Aini Farida, 12.05.52.0089 12.05.52.0164 Nur Subandiyah, 12.05.52.0164 12.05.52.0185 Brilian Akbar Rakai A.W.S, 12.05.52.0185 12.05.52.0233 Irza Shara Hervina, 12.05.52.0233 12.05.52.0248 Budi Setiawan 12.05.62.0003 Yunia Putri Lukitasari Achmad Badjuri Adzhani, Kaamilia Sanaa Afif Okta Setyawan Afifah Fadhilah Agnes T. Mandagi Aini Farida Aisyahna, Amalia Alfina Dwi Khofifah Apriliyani, Lilis Ardian Widiardi,A.Md, 11.05.62.0008 Ardian Widiardi,A.Md, 11.05.62.0008 Ayuna Feranica, 13.05.52.0077 Ayuna Feranica, 13.05.52.0077 Azis Nur Rosyid Batara Daniel Bagana Belinda Putri Astiawan Bhandari, Rahul Brilian Akbar Rakai A.W.S Cahyani Nuswandari Chusnul Chotimah Chusnul Chotimah, 13.05.52.0090 Chusnul Chotimah, 13.05.52.0090 Daryono, Sapto Kis Desy Arsita Kusumadewi, 12.05.52.0002 Dianna Soegiharmanto Putri, 13.05.52.0054 Dianna Soegiharmanto Putri, 13.05.52.0054 DWI HASTUTI Dwi Hastuti, 13.05.52.0109 Dwi Hastuti, 13.05.52.0109 Eduarto Unggul Wicaksono, 13.05.52.0095 Eka Wulandini, 15.05.52.0007 Desi Eka Yuliyanti Fitriati, Ika Rosyada Hardiyanti, Widhian Hasan Abdul Rozak hersugondo - Hersugondo . Hersugondo Hersugondo Ibnu Alwiaziz, 15.05.51.0254 Ida Nurhayati Ida Nurhayati Ika Destriana Widiastuti Ika Destriana Widiastuti, 16.05.62.0027 Intan Agustin Irwanti Bunga Nurjanah Islahatul Wafiroh, 12.05.52.0022 Islahatul Wafiroh, 12.05.52.0022 Istiawan , Agus Jaeni Jaeni Jaeni, Jaeni - Janah, Afifatul Kentris Indarti Khairun Nabila Khalimatus Sa’adah Kusumawati, Annisa Lanny D. K. Manaroinsong, Lanny D. K. Mahanani, Heni Tri Mayang Larasati, 13.05.52.0099 Mayang Larasati, 13.05.52.0099 Mei Nilasari, 13.05.52.0093 Mei Nilasari, 13.05.52.0093 Meliana Dian Puspita, 13.05.62.0005 Meliana Dian Puspita, 13.05.62.0005 Mirasanti, Mirasanti Moch Irsad, Moch Moch Norrochim Mashuri, 16.05.62.0006 Moch Norrochim Mashuri, 16.05.62.0006 Muh Naharul Karim, 12.05.52.0250 Muh Naharul Karim, 12.05.52.0250 Muhammad Ali Ma’sum Muhammad Sholihin, 07.3503.0701 Muhammad Sholihin, 07.3503.0701 Nasir, Wan Mohd Nazdrol bin Wan Mohd Ngesti Utami Putri, 11.05.52.0080 Ngesti Utami Putri, 11.05.52.0080 Nihayatul Farikhah, 16.05.62.0040 Nirmalasari, 12.05.52.0219 Nirmalasari, 12.05.52.0219 Noviyanti, Diah Ayu Nuril Huda, 14.05.51.0183 Nuril Huda, 14.05.51.0183 Nuriyana Rizki, 14.05.52.0126 Nurul Amsyah, 13.05.52.0071 Nurul Amsyah, 13.05.52.0071 Praptitorini, Mirna Dyah Rahadyan Probo Tranggono Rahmania Mustahidda Ratnaningtyas Eka Permanasari, 12.05.62.0005 Ratnaningtyas Eka Permanasari, 12.05.62.0005 Ratsameemonthon, Chadchom Rizky Jayanti, 13.05.52.0186 Rizky Jayanti, 13.05.52.0186 Robertus Suganta Turnip, 13.05.52.0074 Robertus Suganta Turnip, 13.05.52.0074 Roy Reksa Yusuf Birawa, 13.05.62.0023 Rr. Tjahjaning Poerwati Saktiawan, Tridadi Sarah Anggraeni Dibah Ayu Sarah Anggraeni Dibah Ayu, 15.05.52.0079 Sholichah, Fadchulis Siska Fargylisa Saputri, 15.05.52.0321 Siwi, Trianggunani Purnaning Sri Sudarsi Suntono -, Suntono Suntono . Supriyadi Supriyadi Tamara, Angel Novelina Putri Tanti Dahlianti Nazilah, 14.05.52.0027 Tiya Lutfiana, 12.05.52.0084 Tiya Lutfiana, 12.05.52.0084 Tjahjaning Poerwati Tri Yuliyanti, 14.05.62.0001 Turmudhi, Anis Tursidi, 08.05.52.0080 Tursidi, 08.05.52.0080 Widia Sari, 13.05.52.0185 Widia Sari, 13.05.52.0185 Yohanes Yohanes Yunia Putri Lukitasari Yunita Nanda Sari, 14.05.52.0094 Yusrina, 14.05.52.0071 Yustinus Adhi Setiawan, 13.05.62.0012 Yustinus Adhi Setiawan, 13.05.62.0012 Zati Rizka Fadhila, 13.05.52.0227