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Journal : Students

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
Publisher : Students' Journal of Accounting and Banking

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Abstract

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 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
Publisher : Students' Journal of Accounting and Banking

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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 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
Publisher : Students' Journal of Accounting and Banking

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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
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
Publisher : Students' Journal of Accounting and Banking

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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
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 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
Publisher : Students' Journal of Accounting and Banking

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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, 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 auditor's 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 Auditor's Opinion, The Size of The Company, The Size of The Public Accounting Firm (KAP), The Age of The Company and Profit and Loss Company
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
Publisher : Students' Journal of Accounting and Banking

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Abstract

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
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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Abstract

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 company's 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
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