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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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PENGARUH RETURN ON ASSETS, LEVERAGE, DAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Di Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2015) Mayang Larasati, 13.05.52.0099; Kartika, Andi
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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This study examined the effect of the Return On Asset, Leverage / Debt to Equity Ratio, Institutional Ownership, the Board of Independent, Quality Audit and Audit Committee of the Cash Effective Tax Rate. This research was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing consumer goods industry sector. The sampling method using purposive sampling the study period from 2013 to 2015. The relationship between variables or effect described by using multiple linear regression analysis. The results showed that the variable Return On Asset have a negative influence and no significant to tax avoidance, the variable Leverage / Debt to Equity Ratio have a negative influence and no significant to tax avoidance, variable Institutional Ownership have a negative influence and significant effect on tax avoidance, variable the Board of Independent have a positive influence and no significant effect on tax avoidance, variable Quality Audit have a positive influence and significant to tax avoidance, variable Audit Committee have a negative influence and significant tax avoidance.Keywords: Return On Assets, Leverage / Debt to Equity Ratio, Institutional Ownership, Independent Commissioner Board, Quality Audit, The Audit Committee, Cash Effective Tax Rate
PENGARUH INVESTMENT OPPORTUNITY SET, STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, RETURN ON ASSET DAN SIZE TERHADAP NILAI PERUSAHAAN Muhammad Sholihin, 07.3503.0701; Kartika, Andi
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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This study aimed to examine the effect of investment opportunity set, capital structure, the companys growth, return on assets and the size of the company values at Manufacturing Company Year period 2013-2015. The population in this research is manufacturing companies listed on the Stock Exchange during the years 2013-2015. The sample in this study as many as 66 companies. The sampling technique used purposive sampling. The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: Investment opportunity set, the companys growth and return on assets and a significant positive effect on firm value. Capital structure and size of the company does not significantly influence the value of the company.Keywords: Investment Opportunity Set, Capital Structure, The Companys Growth, Return On Assets, Size and Value of The Company
NASKAH PUBLIKASI FAKTOR- FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIER SEBAGAI AKUNTAN PUBLIK (Studi Kasus pada Mahasiswa Semester 6 ke Atas Universitas Stikubank Semarang) Dwi Hastuti, 13.05.52.0109; 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 study is Student accounting after graduation can choose the type of career in accordance with the field of science one of them is as a public accountant. This study aims to analyze the factors that affect the interests of accounting students for a career as a public accountant. Samples used in this study are students accounting semester 6 and above University Stikubank (UNISBANK) Semarang with the number of respondents as many as 88 people. The data used in this study is primary data that the data obtained from the distribution of questionnaires to students majoring in accounting. Based on the results of research and analysis that have been done can be concluded: Variable financial reward, professional recognition, social values, work environment, and personality have a significant positive effect on the interest of accounting students career as a public accountant. While the variables of professional training and job market considerations have a significant negative effect on the interest of accounting career students as public accountants. The financial reward variable is a variable that has a considerable effect on the interest of accounting students as a puclic accountant.Keywords   Financial awards, professional training, professional recognition, social values, work environment, job market considerations, and personality towards the interests of accounting students career as public accountants
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, KOMITE AUDIT, PERGANTIAN AUDITOR, DAN UKURAN KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR PERIODE TAHUN 2012-2016 Ngesti Utami Putri, 11.05.52.0080; 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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Every company needs financial information obtained from financial statements. The financial information presented should be in accordance with the real circumstances and are relevant so as to provide benefits to the recipient of the information. Financial information contains the financial data presented in description of the companys financial condition, the information contained in the financial statements. The population in this study is a manufacturing company listed in Indonesia Stock Exchange period 2012-2016. The sample in this research is 22 companies. The analysis tool used is Multiple Linear Regression. The results of this study indicate the variable of institutional ownership have a significant positive effect on the integrity of financial statements. Managerial ownership has a significant positive effect on the integrity of financial statements. Independent commissioners have no effect on the integrity of financial statements. Audit Committee has a significant effect on the integrity of financial statements with negative coefficient direction. Substitution of auditors has a significant positive effect on the integrity of financial statements. The size of the KAP has a significant effect on the integrity of the financial statements with the direction of the negative coefficient.Keywords: Institutional Ownership, Managerial Ownership, Independent Commissioner, Audit Committee, Audit Substitution, and Size KAP and Integrity Financial Statemen
PENGARUH KOMITMEN ORGANISASI DAN KOMITMEN PROFESIONAL TERHADAP KEPUASAN KERJA AUDITOR, STRES PERAN SEBAGAI VARIABEL MODERATING PADA KANTOR AKUNTAN PUBLIK (Studi Empiris Pada Kantor Akuntan Publik Di Semarang Dan Solo) Hernu Dhiandari, 08.05.52.0136; 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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This research was conducted in Semarang and Solo with respondents auditors working on a public accounting firm in Semarang and Solo. In this study, sampling was done by convenience sampling method (the sample selection based on ease) with a sample of 61 people. Data collected by questionnaire submitted directly. Analysis of data using multiple regression moderating variable . Results of the analysis of individual test shows that role conflict and role ambiguity is not a moderate variable. The conclusion that the variable organizational commitment, professional commitment variables, variables of role conflict and role ambiguity variables simultaneously significant effect on job satisfaction while partial (individual) professional commitment significant effect on job satisfaction.Keywords: Organizational Commitment, Professional Commitment, Job Satisfaction, Role Conflict, Role Ambiguity
PENGARUH PROFITABILITAS, SOLVABILITAS, OPINI AUDIT, UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK, UMUR PERUSAHAAN DAN LABA RUGI PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2012-2016) Meliana Dian Puspita, 13.05.62.0005; 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 the effect of profitability, solvency, the auditors opinion, the size of the company, size of public accounting firms, age of the firm and profit and loss company to audit delay 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 2012 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 69 companies using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis using SPSS 19. The results showed that the variables of profitability and the size of the public accounting firms are significant positive effect on audit delay, variable solvency, the auditor’s opinion, the size of the company and age of the firm are not significant negative effect on audit delay, and variable profit and loss company is not significant positif effect on audit delay.Keywords: Audit Delay, Profitability, Solvency, The Auditors Opinion, The Size of The Company, The Size of The Public Accounting Firm (KAP), The Age of The Company and Profit and Loss Company
PENGARUH GOOD CORPORATE GOVERNANCE, KOMPOSISI ASSET TETAP, KESEMPATAN TUMBUH DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Yustinus Adhi Setiawan, 13.05.62.0012; 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 examine the effect of good corporate governance, asset mix, the chance to grow and the size of the company to the companys performance in the companys corporate governance program preception CGPI index listed on the Indonesia Stock Exchange in 2011-2014. The population used in this study is a company that follows the corporate governance program preception CGPI index listed on the Indonesia Stock Exchange in 2011-2014. The sample in this study were 60 observation data. The sampling technique used purposive sampling. The criteria for the sample in this study is the companies included in the "Most Trusted Company Based On Corporate Governance Preception Index" published by IICG since 2011 until 2014; Companies listed on the Indonesia Stock Exchange; had complete data for the study variables. The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance, Composition of fixed assets, The opportunity to grow no significant effect on ROE. Size companies positive effect on ROE. The higher the size of the company, the return on equity will increase.Keywords: Good Corporate Governance, Asset Mix, The Chance to Grow, The Size of The Company and The Companys Performance 
AUDIT OPERASIONAL SEKRETARIAT KECAMATAN (STUDI KASUS PADA KECAMATAN GUNUNG PATI KOTA SEMARANG) Ardian Widiardi,A.Md, 11.05.62.0008; Kartika, Andi
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Audit of operations in an organization need to be made operational, auditing can be defined over any part of the study was organizations against standard operating procedures and methods applied to an organisation with the purpose to evaluate the efficiency, effectiveness, and economical (3E). Testing SPI intended to collect more detailed information from the program/activity to which work units are assessed to have potential for improved/enhanced Research aims to find out whether performance on the part of the Secretariat was already effective and efficient. The research is qualitative descriptive, namely by observing directly aims to explain or describe a situation, event, object, or whether everything that is related to variables that can be described either with numbers or words, by conducting an analysis of the effectiveness and efficiency of the analysis. The results showed that performance in the planning and evaluation of subag ineffective performance on effective and not financial subag inefficient and performance in General and staffing subag ineffective.Keywords: Operational Audits, SPI, Efficiency, Effectiveness
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, SOLVABILITAS, PROFITABILITAS DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2015) Ayuna Feranica, 13.05.52.0077; 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 study is to examine the influence of Firm Size, Liquidity, Solvency, Profitability, and size of Board of Commissioner to Corporate Social Resposibility Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange. The dependent variable is Corporate Social Resposibility Disclosure. Independent variable are Firm Size, Liquidity, Solvency, Profitability, and size of Board of Commissioner. The population in this study was all Manufacturing Company listed on the Indonesia Stock Exchange in 2013-2015. Samples were 249 manufacturing companies. This study used purposive sampling method.The analysis used in this reseacrh are multiple linear regression analysis.The results of the testing of hypotheses partial evaluation shows that there are significant influence on Firm Size, Liquidity, Profitability and size of Board of Commisioner while for Solvency not have significant influence to the Corporate Social Responsibility Disclosure.Keywords: Firm Size, Liquidity, Solvency, Proftitability, Size of Board of Commissioner, Corporate Social Resposibility Disclosure
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS DAN LEVERAGE SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2017) Eka Wulandini, 15.05.52.0007 Desi; Kartika, Andi
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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This study aims to test and analyze the effect of Corporate Social Responsibility on Corporate Values with Profitability and Leverage as Moderating Variables. This research was conducted on the Indonesia Stock Exchange using a unit of analysis of manufacturing companies. The sampling method uses purposive sampling with the research period from 2014 to 2017. The influence of corporate social responsibility towards company value with profitability and leverage as moderation variables are accepted using the method Moderated Regression Analysis (MRA). The results of this study indicate that corporate social responsibility doesn’t effect the company value, but profitability and leverage can moderate the influence between CSR and company 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