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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
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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

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Journal : Students

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ANALISIS FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Islahatul Wafiroh, 12.05.52.0022; 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 research to analyze of factors affect the tax management with indicators of effective tax rate on company listed in Indonesia Stock Exchange for years 2012-2015. This research was conducted in Indonesia Stock Exchange with purposive sampling method with the sampel was taken from the period of 2012-2015.  The sample collected includes 236 companies which satisfied some criteria. Analysis tool used multiple regression analysis. The result revealed that profitability and investor instiutional has negative effect and significant to effective tax rate. Other results revealed that the inventory intensity has positive effect and significant to effective tax rate. Whereas the firm size, leverage, fixed asset intensity, and tax facilities had no significant effect on effective tax rate.  Keywords: Tax Management, Effective Tax Rate, Firm Size, Leverage, Profitabilty, Fixed Asset Intensity, Inventory Intensity, Investor Institutional, Tax Facilities
FAKTOR - FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR DI JAWA TENGAH (Studi Empiris Pada Kantor Akuntan Publik Di Jawa Tengah) Brilian Akbar Rakai A.W.S, 12.05.52.0185; 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 research was motivated by the behavior of auditors in auditing the financial report of clients. The purpose of this study is to examine the effect of the bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, and size of audit fees received by audit firm toward auditor’s independence in Central Java. The population of this study is public accounting firm in Central Java that was registered in Otoritas Jasa Keuangan (OJK) on December 31, 2015 . Sampling was done using purposive sampling method. The sample of this study was 14 audit firm (KAP) and the amount of respondents was 72. The primary data collection method were by a questionnaire method. Mail-survey were done to audit firms that were located in Purwokerto, while direct survey were done to audit firms that were located in Solo and Semarang. Data were analyzed using multiple linier regression model. The result reveales a positive significant relationship between the variables of; bond financial interest and bussiness relationships with client, size od audit firm, and size of audit fees received by audit firms to auditor’s independence, while management advisory services (MAS), tenure of audit,and the competition of audit has no significant affect toward auditor’s independence.Keywords: The Bond Financial Interests And Business Relationships With Clients, Management Advisory Services (MAS), Tenure Of Audit, The Competition Of Audit Firm, Size Of Audit Firm, Size Of Audit Fees Received By Audit Firm, auditor,s Independence
PENGARUH CORPORATE GOVERNANCE (KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KOMITE AUDIT) DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Mei Nilasari, 13.05.52.0093; 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 study aimed to analyze the influence of Corporate Governance (Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee) and Quality Audit Integrity Financial Statements Against the Manufacturing Companies Listed on the Stock Exchange Period 2013-2015. The population in this study are all Manufacturing Companies Listed on the Stock Exchange Period 2013-2015. The sample selection using purposive sampling method. The analytical tool used in this research is multiple linear regression analysis. The result shows that the Corporate Governance (Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee) and Quality Audit together influential Against Integrity Financial Statements and the coefficient determinant research partial hypothesis indicates that the Audit Committee significant positive effect against the Integrity Reports Finance. Managerial Ownership, Institutional Ownership and Quality Audit Integrity Against effect does not affect the Financial Statements. While the Independent Commissioner Against significant negative effect Integrity Financial Statements.Keywords: Integrity Financial Statements, Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee and Audit Quality
ANALISIS PENGARUH GENDER, TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT Chusnul Chotimah, 13.05.52.0090; Kartika, Andi
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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This study aims to examine and analyze empirically on the influence of gender, pressure of obedience, task complexity, and experience of auditors on audit judgment at auditors KAP Semarang, Solo and Yogyakarta. The population used in this study are all auditors KAP Semarang, Solo and Yogyakarta. The sampling method used is convenience sampling, which is sample selection based on convenience, so the author has the freedom to choose the most rapid and easy sample. In this study, the dependent variable used is audit judgment, while the independent variable consists of gender, pressure of obedience, task complexity, and experience of the auditor. Data analysis technique using multiple linear regression analysis. The results showed that gender has a positive and significant impact on audit judgment. The pressure of obedience has a positive and significant impact on audit judgment. The complexity of duties has a positive and significant impact on audit judgment. The experience of auditors has a positive and significant impact on audit judgment.Keywords: Gender, Pressure of Obedience, Task Complexity, Auditor Experience and Audit Judgment
PENGARUH LEVERAGE, PROFITABILITAS, KOMISARIS INDEPENDEN DAN LIKUIDITAS TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2012 - 2015) Nirmalasari, 12.05.52.0219; 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 aims to determine the effect of Leverage, Profitability, the Independent Commissioner and Liquidity of Tax Avoidances at manufacture companies which listed in the Indonesia Stock Exchange. The population on this research is all manufacture company in the Indonesia Stock Exchange in 2012 - 2015. The sampling technique used was purposive sampling. The analytical tool was used  is Multiple Regression Analysis. Partial results of this study show the profitability of significant negative effect on tax avoidances while variable leverage, independent commissioner and liquidity doesn’t affect the tax avoidances.  Keywords: Leverage,Profitability, Independent Comissioner, Liquidity and Tax Avoidance
PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI, INTEGRITAS, AKUNTANBILITAS, KOMPETENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT Rizky Jayanti, 13.05.52.0186; Kartika, Andi
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study aims to test and analyze empirically about the influence of auditor experience, independence, integrity, accountability, competence and auditor ethics on audit quality at auditors KAP Semarang, Solo and Yogyakarta. The population used in this study are all auditors KAP Semarang, Solo and Yogyakarta. The sampling method used is convenience sampling, which is sample selection based on convenience, so the author has the freedom to choose the most rapid and easy sample. In this study, the dependent variable used is audit quality, while the independent variables consist of auditor experience, independence, integrity, accountability, competence and auditor ethics. Data analysis technique using multiple linear regression analysis. The results show that the experience of auditors has a positive influence on the quality of auditors. Independence has a positive influence on audit quality. Integrity has a positive influence on audit quality. Accountability has a positive effect on audit quality. Competence has a positive effect on audit quality. The ethical auditor has a positive influence on audit quality.Keywords: Independence, Integrity, Professionalism, Competence, Objectivity, Ethical Compliance and Audit Quality
PENGARUH PROFITABILITAS, LEVERAGE, SIZE, KOMISARIS INDEPENDEN, DAN CURRENT RATIO TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia BEI Pada Tahun 2012-2015) Robertus Suganta Turnip, 13.05.52.0074; 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 study aims to examine the effect of profitability, leverage, size, independent directors, and the current ratio against tax evasion on the financial statements of companies listed on the Stock Exchange Indonesia during the observation period. This research was done taking the population of manufacturing companies listed in Indonesia Stock Exchange in 2012-2015, using purposive sampling method. The sample in this study obtained 228 company in accordance with a predetermined kriterian. Data analysis technique used is multiple linear analysis menggnakan SPSS program. The results showed that no significant effect on the profitability of tax avoidance, leverage significant positive effect on tax avoidance, size is no significant effect on tax avoidance, the independent Commissioner significant positive effect on tax avoidance, and the current ratio significant positive effect on tax avoidance. This study uses agency theory.Keywords: Profitability, Leverage, Size, Independent Commissioner, Current Ratio, Tax Avoidance
FAKTOR–FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2016) Dianna Soegiharmanto Putri, 13.05.52.0054; Kartika, Andi
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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The purpose of this research was to determine the effect size of the Public Accounting Firm (KAP), the size, growth of client companies, turnover manajamen, audit opinion, financial distress, to the auditor switching. This research uses explanatory study, the research describes the relationship between variables. The type or types of relationships in this study is a causal link between one or more variables. Samples were taken by using purposive sampling technique. Samples were 144 companies from 429 companies listed in Indonesia Stock Exchange in 2014-2016. Hypothesis in this research are tested by logistics regression analytical method in SPSS 23 sofware. The results indicate that firm size showed negative and significant effect on auditor switching. Size of client, growing of client company, Change of management, audit opinion and financial distress not showed effect on auditor switching.Keywords: Auditor Switching, Firm Size, Size of Client, Growth of Client Company, Change of Management, Audit Opinion and Financial Distress
PENGARUH CAR, NIM, LDR, BOPO, SIZE DAN DPK TERHADAP ROA (Studi Kasus Pada Bank Umum Konvensional Yang Terdaftar Di BEI Periode 2011-2015) Ratnaningtyas Eka Permanasari, 12.05.62.0005; 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 aims to analize ratio CAR, NIM, LDR, BOPO, Size dan DPK to ROA the conventional commercial bank in Indonesia 2011-2015. The sampling method that used in this research is purposive sampling. The technique colletion data used is the method observasi non partisipant. The F test result shows CAR, NIM, LDR, BOPO, Size dan DPK significantly influence the ROA. From the results obtained by simultaneous t test, CAR, NIM, dan DPK positive significantly influence the ROA, BOPO negative significantly influence the ROA meanwhile LDR and Size not significantly influence the profitability.Keywords: ROA, CAR, NIM, LDR, BOPO, Size dan DPK
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UMUR PERUSAHAAN, SOLVABILITAS DAN UKURAN KAP TERHADAP AUDIT REPORT LAG Ika Destriana Widiastuti, 16.05.62.0027; 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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Audit report lag is time in finishing job audient until publication date of audit report. This study aims to examine and analyze the effect of the size of the company , profitability, age of the firm , solvency , size of public accounting firms to audit report lag on manufacturing companies listed in Indonesia Stock Exchange (BEI). The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013 to 2016 that reported complete financial statements and published in Indonesian Capital Market Directory (ICMD) and IDX website. Samples are included in the criteria of this study were 45 companies using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis using SPSS 20. The results showed that the variable of the size of the company are significant positive effect on audit report lag, variable solvency are not significant positive effect on audit report lag. variable, the size of the company and profitability are significant negative effect on audit report lag, and variable age of the firm is not significant negative effect on audit report lag.Keywords: Audit report lag The size of the company, Profitability, The age of the company, Solvency, The size of the public accounting firm (KAP).
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