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Journal : Students

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITA AUDIT AUDITOR INDEPENDEN PADA KANTOR AKUNTAN PUBLIK (KAP) DI JAWA TENGAH Deby Chintria Sari, 11.05.52.0128; Kartika, Andi
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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This research aims to analyze the effect of the independence, experience, due professional care, accountability, and integrity to quality audits. In this study population taken was an auditor who works at the public accountant in Central Java, with a total sample of 51 respondents.Analytical tools used in this study is the analysis of Multiple Linear Regression. The results showed that independence has a positive influence on quality auditing. Experience, due professional care and accountability also has a positive influence to the quality of audits. The integrity of the auditors audit quality proven effect.Keywords: Audit Quality, Independence, Experience, Due Professional Care, Accountability, and Integrity
PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, ROA, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA TAHUN 2011-2013 Nefita Priamsari, 11.05.52.0131; Kartika, Andi
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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This study aims to determine the effect of corporate governance, leverage, Roa and size Perusahaann against tax avoidance. Population in this research are manufacturing companies listed in Indonesia Stock Exchange 2011-2013. The sample in this study were taken by purposive sampling method. Data were analyzed using normality test skwinnes-kurtosis, classic assumption test, koofisiendeterminasi test, F test and test hypotheses. The test results In variable Corporate Governance statistically not significant effect on tax avoidance, In the variable Leverage statistically significant negative effect on tax avoidance, In variable Roa statistically significant negative effect on tax avoidance, In variable Company Size statistically significant effect on tax avoidance.Keywords: Corporate Governance, Levarage, Roa, Company Size, Tax Avoidance
ANALISIS PENGARUH INTERNAL CASH FLOW, INSIDER OWNERSHIP, PROFITABILITAS, KESEMPATAN INVESTASI DAN PERTUMBUHAN PENJUALAN TERHADAP CAPITAL EXPENDITURE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Aini Farida, 12.05.52.0089; Kartika, Andi
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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The study examines the effect of internal cash flow, insider ownership, profitability, investment opportunity and sales growth on capital expenditure. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. Population in this research is manufacturing company listed on the Indonesian Stock Exchange period form 2010 to 2014. The sampling method used purposive sampling. The research sample includes companies that have insider ownership, releasing financial statement, has the completeness of data, used the rupiah currency Relationship and (or) influence between variables is describe by using multiple regression analysis. The result showed that the insider ownership has significant negative effect and investment opportunity has significant positive effect to the capital expenditure. Where as the internal cash flow and sales growth has no significant positive effect, and profitability has no significant negative effect to the capital expenditure.Keywords: Internal Cash Flow, Insider Ownership, Profitability, Investment Opportunity, Sales Growth, Capital Expenditure
FAKTOR – FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Nurul Amsyah, 13.05.52.0071; Kartika, Andi
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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This study examines the effect of firm size, capital structure (leverage),profitabilty, fixed asset intensity, inventory intensity, tax incentive to tax management, and independency commisarist using effective tax rates as a indicator. This research was conducted in Indonesian Stock Exchange by manufacturing company. The sample of this study were 230 listed in Indonesian Stock exchange for years 2013-2015. Analysis tool used multiple linear regression with t test, F test, and test the coefficient of determination. The result show that there are positive effect of probability and negative effect of fixed asset intensity. Another result show that there are no signifikant effect of firm size on tax managemen, Capital structure (leverage), Inventory intensity tax incentive to tax management , and independency commisarist.Keyword: Effective tax rate, size, leverage, probability, tax management
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI) Irza Shara Hervina, 12.05.52.0233; Kartika, Andi
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
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This study aimed to examine and analyze the effect of leverage, profitability, company size, stock ownership, media exposure, the Board of Commissioners, and the solvability of the social responsibility disclosure. The population in this research was manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. A sample of 79 companies. The type of data used was secondary data. The analysis used was multiple linear regression analysis. The results showed that the variable leverage and solvability is not significant positive effect on the disclosure of social responsibility. media exposure negatively affect the social responsibility disclosure. Profitability, company size, stock ownership, and the board of commissioners significant positive effect on the disclosure of corporate social responsibility.Keywords: Leverage, Profitability, Company Size, Stock Ownership, Media Exposure, The Board Of Commissioners, Solvability, Corporate Social Responsibility
PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, KELEBIHAN PERAN, GAYA KEPEMIMPINAN, STRUKTUR AUDIT, DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik Di Provinsi Jawa Tengah Dan DIY) Widia Sari, 13.05.52.0185; Kartika, Andi
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Today the proliferation of Foreign Public Accounting Firm (KAPA) in Indonesia led to the Public Accounting Firm (KAP) local needs by increasing the quality of services rendered in order not to lose competitiveness with the Office of Foreign Public Accountant (KAPA). In addition to the competition between the Public Accounting Firm (KAP) the need to improve the quality of audit services is also reflected in the amount of active public accountant in Indonesia. In 2011, the Indonesian Institute of Accountants (IAI) said Indonesia still lack staff accountant. The number of accountants in Indonesia only 800 people, and only 700 active members.Half of the amount of active accountant who has over 50 years old.The population in this research is the auditors who work at public accountant in the province of Central Java and Yogyakarta. Sampling is performed using the method of purposive sampling. Sample criteria was an auditor who works on the KAP with the minimal level of Education Bachelor degree majoring in accounting with experience working at least a year.Research getting data from the questionnaire which is distributed directly to the auditor. Researchers spread a questionnaire to the KAP of a number of respondents are willing to be 120 questionnaires on KAP in Central Java province and Yogyakarta, but only 81 questionnaires that were returned, and there are 4 questionnaires that do not meet the criteria so that researchers use 77 questionnaire used as the sample for this study.The research of using multiple linear regression analysis. The results showed that a conflict of roles and leadership style effect is not significantly to the performance of the auditor. Whereas, the obscurity of the role, role of excess, the structure of the audit and the understanding of good governance have an effect on the performance of the auditor.Keywords: Role Conflict, Role Ambiguity Regarding The Advantages of Roles, Leadership Style, The Structure of The Audit, The Understanding of Good Governance, and The Performance of The Auditor
ANALISIS PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN INTERNAL AUDIT TERHADAP FEE AUDIT EKSTERNAL (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014) Muh Naharul Karim, 12.05.52.0250; Kartika, Andi
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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This study aimed to analyze the influence of corporate governance structure and internal audit of the audit fee on companies listed in Indonesia Stock Exchange period 20122014. In this study, researchers used a data sample of financial companies listed on the Stock Exchange during the years 2012-2014 as many as 58 companies. The sampling method used is purposive sampling method. The analysis tool in this study using multiple linear regression. The result of this research is the independence of the board of directors, audit committee independence, the number of audit committee, audit committee meetings and the intensity of the internal audit does not affect the audit fee. While the number of commissioners positive effect on audit fee which means the higher the number of commissioners, the audit fee will increase.  Keywords: The Independence of The Board of Directors, The Number of Commissioners, The Independence of The Audit Committee, The Number of Audit Committee, The Intensity of The Audit Committee Meetings, Internal Audit, The Audit Fee
ANALISIS PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Tiya Lutfiana, 12.05.52.0084; Kartika, Andi
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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The study aims to examined and analyze the effect of firm size, firm age, leverage, and independent commissioner of intellectual capital disclosure. The population inthis study was the manufacturer that had been regrestered at indonesia Stock Exchange period from 2010 to 2014. The sampling method used a purposive sampling. Testing and analysing the effect of variabel used double regression analysis method. The study result showed that the firm size and firm age has positive affect and significant to intellectual capital disclosure. Whereas the leverage and the independent commisioner had negative effect and significant to intellectual capital disclosure. Keywords: Firm Size, Firm Age, Leverage, Independent Commissioner of Intellectual Capital Disclosure
PENGARUH LDR, NIM, NPL, BOPO, DAN CAR TERHADAP ROA PADA BANK BUMN YANG TERDAFTAR DI BANK INDONESIA Tursidi, 08.05.52.0080; Kartika, Andi
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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This research has a purpose to analyze the effect on LDR, NIM, NPL,BOPO and CAR for Returm om Asset (ROA) on BUMN the bank in indonesia. ROA shows a comparison between the profit before tax to total assets (total assets). So, important for the banks to will be analyzed the factors to determined ROA targeted match with condition of banking and state of economy This research using data from BUMN published financial reports 2002-2015 period. Analysis technique used is analyzed multiple linear regression and the hypothesis testing with use F and t test. Others also done a classic assumption test covering normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. Conclussion from this research describe that statistical result of LDR variable show negative and significant influence towards on ROA, NIM variable show positive and significant towards on ROA, NPL variable show negative and significant towards on ROA. BOPO variable show negative and significant towards on ROA. And CAR variable show positive and significant towards on ROA.Keywords: LDR, NIM, NPL, BOPO, CAR, ROA
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, REPUTASI KAP LEVERAGE DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2012-2016 Moch Norrochim Mashuri, 16.05.62.0006; Kartika, Andi
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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The purpose of this research is to analyze the influence of Profitability, Company Size, KAP Reputation, Leverage and Age of the Company to audit delay at manufacturing company listed in Indonesia Stock Exchange Period Year 2012-2016. The results of this analysis concluded that: Profitability and Company size negatively affects audit delay. KAPs reputation and Leverage do not affect audit delay and The company’s Age positively affect audit delay.Keywords: Profitability, Company Size, KAP Reputation, Leverage, Age of the Company and audit delay
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