Article Per Year (5 Year)
p-Index From 2021 - 2026
4.896
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JURNAL SIPIL STATIK JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Jurnal Ilmu Ekonomi ASET INFOKAM Jurnal Penelitian Ekonomi dan Bisnis JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Proceeding SENDI_U DERIVATIF Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business JURNAL EKONOMI MANAJEMEN AKUNTANSI Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial YUME : Journal of Management JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Ilmu Manajemen dan Akuntansi Terapan Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking Jurnal Ilmiah Edunomika (JIE) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Peduli Masyarakat JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah ASET Journal of Earth and Marine Technology (JEMT) Jurnal Bisnis Mahasiswa Akuntansi'45 Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora IIJSE
Kartika Andi
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Social Sciences Transportation Other

Published : 166 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 97 Documents
Search
Journal : Students

 1   2   3   4   5 
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR Aries Jodiet Sanyoto, 08.05.52.0029; Kartika, Andi
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of audit quality, audit opinion a year earlier, the companys financial condition, and the companys revenue growth going concern audit opinion on the manufacturing companies experiencing financial difficulties (financial distress). Going concern is a doubt a companys continued survival. Study sample was 65 manufacturing companies experiencing financial difficulties that are listed on the Stock Exchange 2006-2010. Sampling technique using a purposive sampling method. The analysis used in this study using Logistic Regression for the dummy variables used to test the descriptive statistics to determine the average (mean), maximum value, minimum value, standard deviation and frequency distribution test to determine the frequency, percent, valid percent, kumulative percent, and test models that include the Hosmer and Lemeshhows Goodness of Fit Test, Log Likelihood and Naglekerke R Square. The results of this study is based on a sample of 65 companies, 9 companies receive non going-concern opinion and as many as 56 companies that received going-concern opinion. Of test data analysis showed that the positive effect of audit quality is not  ignificant to the receipt of a going concern audit opinion. Previous years audit opinion a significant positive effect on receipt of a going concern audit opinion. Companys financial condition using the model Zmijeski positive effect on receipt of significant going-concern audit opinion. Companys inancial condition using the model of Revised Altman and Springate models models no significant negative impact on revenues going concern audit opinion. While the companys growth is significantly negative effect on revenues going concern audit opinion Keywords: Acceptance of Going Concern  dit Opinions, Quality Audit, Audit Opinion, the Companys Financial Condition, Growth Company.
PENGARUH KUALITAS AUDIT, KONDISI KEUANGAN, DEBT DEFAULT, OPINION SHOPPING, LIKUIDITAS, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI GOING CONCERN Rizki Amaliyah, 08.05.52.0071; Kartika, Andi
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to obtain empirical evidence about the effect of audit quality, financial condition, debt default, opinion shopping, liquidity and the previous years audit opinion on going concern opinion. Going concern audit opinion can be used as an early warning for the users of the financial statements in order to avoid mistakes in decision-making.This study took a sample of all companies listed on the Stock Exchange with manufacturing companies listing criteria before 1 January 2006, and did not come out during the years 2006-2011, there were financial statements audited by an independent auditors report, experiencing negative net profit after tax of at least 2 -year period from 2006 to 2011 financial statements. But once there are 60 companies analyzed. This study uses logistic regression test with a significant level of 5 %. Observations made ​​during the 6 years of the period 2006-2011. The test results prove that the companys financial condition and previous years audit opinion affect the acceptance of a going concern opinion. While the variable quality of the audit, opinion shopping, liquidity and the debt default does not affect the acceptance of a going concern opinion.Keywords: going concern audit opinion, auditor quality, liquidity, opinion shopping, debt default, previous years audit opinion, companys financial condition
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada UMKM Yang Terdaftar Di Dinas Koperasi Dan UMKM Kabupaten Pati) Christa Megally Febro Prastyan, 10.05.52.0094; Kartika, Andi
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of knowledge and understanding of tax laws, perception of the effectiveness of the tax system, tax authorities qualified service quality, the level of public confidence in the government and legal system, the perception of good over tax benefits perceived by the willingness to pay taxes, and to analyze whether the awareness of paying taxes is an intervening variable in influencing the willingness to pay taxes on UMKM in Pati.The population in this study are UMKM in Pati. Sampling was done using purposive sampling method and sample size of 100 respondents, consisting of 100 UMKM in Pati. The primary data collection method used was a questionnaire method. analysis of data using multiple linear regression model.The results showed that the knowledge and understanding of tax laws, the perception of the effectiveness of the tax system, the tax authorities qualified service quality and a significant positive effect on the consciousness of paying taxes. The level of confidence in the government and legal system and no significant negative effect on the consciousness of paying taxes. Perception of good over perceived tax benefits and no significant positive effect on the consciousness pay taxes. Awareness paying tax positive effect on the willingness to pay taxes.Keywords : willingness to pay taxes, pay taxes awareness, knowledge and understanding of tax laws, the perception of the effectiveness of the tax system, tax authorities qualified service quality, the level of public confidence in the government and legal system, which is well above the perception of the perceived tax benefits
PENGARUH PENDAPATAN ASLI DAERAH, BELANJA PEMERINTAH DAN TENAGA KERJA TERHADAP PERTUMBUHAN EKONOMI (PDRB) KAB DAN KOTA DI JAWA TENGAH Riyan Wahyu Budiaji, 09.05.52.0157; Kartika, Andi
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examined the effect of revenue on the Sar (PAD), Government Expenditure and Employment to GDP district and city in Central Java. The population in this study is a county and cities in Central Java. The sample in this study was done by using census. Census sampling technique is, the entire population in this study serve as the research sample.  Thus, the samples in this study were 35 districts / cities in Central Java.Based results indicate that the original income has a significant effect on GDP, Government Spending Levels have no significant influence on the direction of GDP, royal power has no significant influence on the direction of GDP. Local revenues, Government spending and labor together have an influence on GDP.Keywords: PAD, Government Spending, Employment, GDP 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENERIMAAN PAJAK BUMI DAN BANGUNAN (STUDI KASUS PADA SEMARANG TENGAH) Siti Supriyati, 08.05.52.0023; Kartika, Andi
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze about the awareness of paying taxes, understanding of the taxpayer, the taxpayers attitude, on the priorities development of the Government, the ability of taxpayers to the tax collection system, the success of the tax revenue. This research was carried out at the Tax Services Office in Semarang.The population in this study is mandatory taxes earth building in Semarang Regional Tax Office amid taxpayer numbering 6,890, while the sample in the study is the taxpayer who pays taxes earth building, the sampling method used is random sampling and obtaining samples of 100 samples are required tax, then tested with multiple regression.The results obtained in this research is in the consciousness of the taxpayer, the taxpayers understanding, the attitude of the taxpayer on priorities construction of the Government, the ability of the taxpayer, the tax collection system is very positive effect on the success of the tax revenue.Keywords: awareness of the taxpayer, the taxpayers understanding, the attitude of the taxpayer against the Governments development priorities, the ability of the taxpayer, voting systems, and the success of Earth and building tax receipt
ANALISIS EMPIRIS PERGANTIAN KANTOR AKUNTAN PUBLIK SETELAH ADA KEWAJIBAN ROTASI AUDIT (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI periode 2009-2011) Anjar Winarmoko, 11.05.62.0005; Kartika, Andi
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to examine institutional ownership , public ownership, boards of commissioners, share growth, replacement of the board of directors, leverage, ROE and firm size may affect the auditors reputation companies listed in Indonesia Stock Exchange ( IDX ) in the turn of a public accounting firm.The sample in this study is a manufacturing company that is listed on the Indonesia Stock Exchange from 2009-2011. Methods of data collection in this study was purposive sampling method, which is based on specified criteria. Based on purposive sampling method, the total sample was 22 companies. This hypothesis was tested using logistic regression analysi.,The results show that Public ownership, board of commissioners, share growth, replacement of the board of directors, leverage, ROE size and reputation of the company auditor does not significantly influence the turn of the Public Accounting Firm (KAP).Keywords : institutional ownership, public ownership, boards of commissioners, share growth, replacement of the board of directors, leverage, ROE, firm size and auditor reputation
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP PENGALOKASIANBELANJA MODAL Gagas Tyas Rudatin, 09.05.52.0042; Kartika, Andi
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to test the influence of local revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) and DBH (DBH) of the Allocation of Capital Expenditure. The population in this study is the government district / town in Central Java consists of 35 regencies / cities 2009-2011. This study uses secondary data secondary taken from the Central Bureau of Statistics (BPS) of Central Java 2009-2011. Testing this hypothesis using multiple linear regression with t test, F test, and the coefficient of determination. Research results show that the PAD and DAU significant positive effect on capital expenditures. DAK is no significant positive effect on capital expenditures, and while DBH negatife insignificant effect on capital expenditures. For local government is expected to further improve and attention DAK components and DBH in order to increase the allocation for capital expenditure that can be added. Keywords: capital expenditures, the General Allocation Fund, Special Allocation Fund, revenue, revenue sharing
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK (STUDI EMPIRIS PADA UMKM YANG TERDAFTAR DI DINAS KOPERASI DAN UMKM KABUPATEN PATI) Heru Saputro, 09.05.52.0153; Kartika, Andi
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the tax paying awareness, knowledge and understanding of tax laws, a good perception of the effectiveness of tax systems, level of confidence in the Government and Legal System and the quality of service tax against the will of the different objects that SMEs. The population in this study are all registered SMEs in the department of cooperatives and SMEs starch district . Sampling was done by using the Convenience Sampling. The results of this study can be summarized as follows : awareness of the tax paying significant positive effect on the willingness to pay taxes, knowledge and understanding of tax laws is not significant positive effect on the willingness to pay taxes, a good perception of the effectiveness of the tax system over a significant positive effect on the willingness to pay taxes, level of confidence in the Government and Legal System negative effect no significant effect on the willingness to pay taxes, taxation of service quality significant negative effect on the willingness to pay taxes.Keywords: Awareness paying taxes, knowledge and understanding of tax laws, a good perception of the effectiveness of tax systems, level of confidence in the Government and the legal system and the quality of the tax service
ANALISIS FAKTOR PAJAK DAN FAKTOR LAIN YANG BERPENGARUH TERHADAP TINGKAT HUTANG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2012 Diana Panca Wardani, 09.05.52.0169; Kartika, Andi
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the factor analysis of tax and financial factors which affect the level of debt. The population in this studyis a manufacturing company that is listed on the Indonesia Stock Exchange 2010-2012. The samples in this study were taken by purposive sampling method. Data were analyzed using skewness normality test, the classical assumption, koofisien determinasi test, F-test and test hypotheses. The result of this study is the effect on leverage is corporate tax, profitability and past debt, IOS where as no effect on leverage is non-debt tax shield and tax shield.Keywords: corporate tax rate, non-debt tax shield, IOS, Profitability, Tax Shield, past debt, leverage
ANALISIS SENSITIVITAS ETIS MAHASISWA (STUDI KASUS PADA UNIVERSITAS SWASTA DI SEMARANG Diska Anastasia Putri, 10.05.52.0075; Kartika, Andi
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine whether there are differences between the ethical sensitivity of accounting students and students of management, accounting students and students of management accounting man against unethical activity in the academic environment. Besides, this study also tested whether students are more tolerant of unethical behavior would be more cynical. This study was performed using experimental design, with purposive sampling technique in which researchers can classify research subjects in the group 2. 2 Distribution of the first group is a group of accounting students and students of management, and the second group is the student division of male and female students majoring in accounting. Data obtained by conducting a study of 191 college students and 182 students of management accounting. Data were analyzed by using different test independent sample t test or Mann Whitney test. The results showed that the hypothesis of the four hypotheses exist, there are two hypotheses in this study were acceptable. Accepted hypothesis is as follows: the difference obtained unethical behavior and cynical attitudes are significant in accounting and management students.Keywords: Sensitivity Ethics, cynical / Cynicism
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