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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 Jurnal Maneksi (Management Ekonomi Dan Akuntansi) 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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PENGARUH LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016 Tanti Dahlianti Nazilah, 14.05.52.0027; Kartika, Andi
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This study aims to determine and test the effect of leverage on earnings management with good corporate governance as a moderation variable.This study used a sample of 195 manufacturing companies listed on the Indonesia Stock Exchange for the period of 2013-2016. The sample was obtained by purposive sampling. The type of data used is secondary data. Research data were analyzed by analysis of Moderated Regression Analysis (MRA). The results showed that leverage has a significant positive effect on earnings management. Managerial ownership is unable to moderate the effect of leverage on earnings management. Institutional ownership can weaken the effect of leverage on earnings management. And independent board of commissioners are able to strengthen the leverage effect on earnings management. Keywords: leverage, earnings management, managerial ownership, institutional ownership and independent board of commissioners
PENGARUH KOMITMEN ORGANISASIONAL DAN KOMITMEN PROFESIONAL TERHADAP KEPUASAN KERJA AKUNTAN PUBLIK DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kantor Akuntan Publik Di Semarang) Yusrina, 14.05.52.0071; Kartika, Andi
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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The purpose of this study aims to determine the effect of organizational commitment and professional commitment to job satisfaction auditor moderated by motivation. This research uses a quantitative approach with descriptive method. Technique of collecting data is done through questioner observation. The population of this research is the public accounting firm in Semarang who is willing to accept and fill out the questionnaire. Samples taken as many as 10 KAP of the overall KAP in the city of Semarang. Motivation can be interpreted as an internal and external impulse in a person indicated by the desire and interest, encouragement and need, hope and aspiration, respect and respect. Motivation is what makes a person act. From these definitions motivation can be done by satisfying their need to participate in organizational goals in a creative and free environment. The results showed there was a positive and significant influence between organizational commitment, professional commitment and motivation to the job satisfaction of an auditor. With motivation is a moderation variable. Keywords: Organizational Commitment, Professional Commitment, Motivation and Job Satisfaction.
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (StudiPada Kantor AkuntanPublik Di Kota Semarang) Yunita Nanda Sari, 14.05.52.0094; Kartika, Andi
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study examines the factors that influence audit quality with one of the variables that moderates other variables in the Public Accounting Firm (KAP) in the city of Semarang by using the auditor's analysis unit working in the Public Accounting Firm (KAP). The sample research method uses a quantitative research method, that is, the type of research that is systematic, well-planned, and clearly structured from the beginning to the making of its research design using many numbers, ranging from data collection, interpretation of the data, and appearance of the results. The results showed that the competence and ethics variables of auditors had a positive and significant influence on audit quality. The independence variable does not affect audit quality. Ethical variables of auditors do not moderate the influence of competencies on audit quality. Ethical variables auditors moderate the effect of independence on audit quality. Keywords: Competence, Independence, Auditor Ethics and Audit Quality
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR AKTIVA, UKURAN PERUSAHAAN, PERTUMBUHAN AKTIVA, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL (STUDI EMPIRIS PADA PERUSAHAAN–PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013- 2017) Nuril Huda, 14.05.51.0183; Kartika, Andi
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine the influence of Profitability, Liquidity, Asset Structure, Company Size, Asset Growth, and Sales Growth on Capital Structure of LQ-45 companies listed on Indonesia Stock Exchange (IDX) for the period of 2013-2017. This study was conducted using secondary data. The population in this study are all companies incorporated in the LQ-45 index year 2013-2014. The sample in this research use purposive sampling method. The method of analysis used in this research is multiple linier regression analysis method. The result showed that ROA had positive and not significant effect on DER, CR had negative and significant effect on DER, SA had negative and significant effect on DER, SIZE had negative and not significant effect on DER, AG had positive and significant effect on DER, SG negative effect and significant against DER. The Adjusted R Square value is 0.260 this means the dependent variable can be explained by the independent variable, while the remaining 74.0% is explained by other causes outside the model. Keyword: Profitability (ROA), Liquidity (CR), Asset Structure (SA), Company Size (SIZE), Asset Growth (AG), Sales Growth (SG) and Capital Structure (DER)
PENGARUH KEBIJAKAN DIVIDEN, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (StudiKasusPada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2016) Tri Yuliyanti, 14.05.62.0001; Kartika, Andi
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This study aims to analyze the effect of dividend policy, liquidity, profitability, firm size and leverage on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2013-2016. The sample in this study was taken by using purposive sampling technique to obtain a sample of 173 companies. The data analysis tool used in this study is descriptive analysis and multiple regression analysis. The results of this study indicate that dividend policy, liquidity does not affect the value of the company, and profitability, firm size, leverage has a significant positive effect on the value of the company. Keywords: Dividend Policy, Liquidity, Profitability, Leverage Company Size, Company Value.
DETERMINAN INTEGRITAS LAPORAN KEUANGAN: KAJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Kartika, Andi; Nurhayati, Ida
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris faktor-faktor yang mempengaruhi integritas laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Pemilihan sampel menggunakan proposive sampling dan diperoleh sampel sebanyak 110 perusahaan. Tehnik analisis menggunakan regresi linier berganda. Hasil penelitian ini menunjukan bahwa kepemilikan institusional, kepemilikan manajerial, pergantian auditor, spesialisasi industri auditor berpengruh positif signifikan terhadap integritas laporan keuangan. Komisaris independen tidak berpengaruh terhadap integritas laporan keuangan. Komite audit, ukuran KAP berpegaruh negatif terhadap integritas laporan keuangan.
DAMPAK MODERASI PROFITABILITAS DAN LEVERAGE TERHADAP PENGARUH CSR PADA NILAI PERUSAHAAN DI INDONESIA Nurhayati, Ida; Poerwati, Tjahjaning; Kartika, Andi
Proceeding SENDI_U 2019: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris dampak moderasi profitabilitas dan leverage terhadap pengaruh CSR pada nilai perusahaan. Pemilihan sampel menggunakan proposive sampling dan. tehnik analisis menggunakan metode Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukan bahwa corporate social responsibility tidak berpengaruh terhadap nilai perusahaan, tetapi profitabilitas dan leverage mampu memoderasi pengaruh antara CSR dan nilai perusahaann. Kata Kunci: Corporate Social Responsibility, Nilai Perusahaan, Profitabilitas dan Leverage
PENGARUH PENAMBAHAN SEMEN DAN ABU SEKAM PADI TERHADAP KUAT GESER TANAH LEMPUNG Kartika, Andi; Mandagi, Agnes T.; Manaroinsong, Lanny D. K.
JURNAL SIPIL STATIK Vol 7, No 12 (2019): JURNAL SIPIL STATIK
Publisher : JURNAL SIPIL STATIK

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Abstract

Tanah merupakan satu bagian yang tidak dapat dipisahkan dalam perencanaan bangunan teknik sipil. Dari setiap jenisnya tanah memiliki spesifikasi yang berbeda, sehingga memerlukan penanganan yang berbeda baik secara mekanis dan kimia Seringkali tanah belum bisa langsung digunakan. Masalah tersebut  biasanya terdapat pada tanah lempung yang umumnya memiliki kuat geser yang rendah. Oleh karena itu, diperlukan stabilisasi untuk memperbaiki sifat –sifat tanah tersebut, Penelitian ini bertujuan untuk mengetahui pengaruh penambahan semen, dan abu sekam padi terhadap kuat geser tanah lempung dengan  perbandingan variasi 1 (1:3:4), variasi 2 (1:4:3), variasi 3 (1:5:2), variasi 4 (1:6:1).Hasil dari penelitian pemadatan terjadi peningkatan pada variasi 4 dengan berat isi kering sebesar 1.378 gr/cm3. Nilai maksimum tegangan geser dan sudut geser dalam pada variasi 1 dengan nilai τ sebesar 15.996 t/m2 dan sudut geser dalam ϕ sebesar 39 ̊. Nilai kohesi tanah mencapai maksimum pada variasi 4 sebesar 2.2153t/m2. Semakin tinggi kadar air optimum maka nilai kohesi  semakin besar juga sedangkan nilai sudut geser dalam dan tegangan geser semakin kecil dengan demikian terjadi peningkatan kuat geser dari kondisi tanah asli.          Kata Kunci : Stabilisasi Tanah, Semen, Abu Sekam Padi, kuat geser tanah
Volatilitas Harga Saham di Indonesia dan Malaysia Kartika, Andi
Jurnal Ilmiah Aset Vol 12 No 1 (2010): Jurnal ASET Volume 12 No 1
Publisher : STIE Widya Manggala

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Disintermediatior phenomena in financial market show that many people tend to invest in capital market more than in banking. That’s happened, because the return on stock is profitable than banking interest rate. But, there is a big risk in capital market. It’s natural, financial market says that high risk high return, low risk low return. So, if we do not want to loss, we must have ability to analyze stock performance, specially volatility of stock. This research useed ARCH/GARCH Model to estimate volatility. The research showed that stock growth in 2007 – 2009 tended to decrease for all index (JSX and KLCI). JSX and KLCI just had ARCH effect, so the index influenced volatility this time price index. The research also showed, that α value e” 0,7 and sum of α and β almost one for all index (JSX and KLCI). That means, the volatility shock was persistent or the volatility was high and persistent.
DAMPAK MODERASI KEPEMILIKAN MANAJERIAL PADA PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DI INDONESIA Poerwati, Rr. Tjahjaning; Nurhayati, Ida; Kartika, Andi
Proceeding SENDI_U 2020: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh kinerja keuangan terhadap nilaiperusahaan, dengan kepemilikan manajerial sebagai pemoderasi pada perusahaan manufaktur yang terdaftardi Bursa Efek Indonesia. Pemilihan sampel menggunakan proposive sampling dan diperoleh sampel sebanyak189 perusahaan. Tehnik analisis menggunakan MRA (moderated regression analysis).Hasil penelitian ini menunjukan bahwa kinerja keuangan berpengaruh positif signifikan terhadap nilaiperusahaan, kepemilikan manajerial dapat memperkuat pengaruh kinerja keuangan terhadap nilai perusahaan
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 Insani, Saputri Ceri Nirmala 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 Rahayu, Ulfa Rahmania Mustahidda Ratnaningtyas Eka Permanasari, 12.05.62.0005 Ratnaningtyas Eka Permanasari, 12.05.62.0005 Ratsameemonthon, Chadchom Rizka Fadhila, Zati 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