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Kartika Andi
Universitas Stikubank
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017) Sarah Anggraeni Dibah Ayu; Andi Kartika
Dinamika Akuntansi Keuangan dan Perbankan Vol 8 No 1 (2019): VOL. 8 NO. 1 2019
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study aimed to examines the influence of leverage, institutional ownership, audit commitee, sales growth, profitability and firm size on the tax avoidance. This research was conducted at Indonesia by using analysis unit manufacture company that have gone public. The population of this research are manufacture company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2014 until 2017 and obtained as many as 127 companies. The technique of data analysis is used multiple regression analysis. The results of this study shows that leverage, Institutional Ownership and Audit Commitee positive not significant on Tax Avoidance. Sales Growth negative not significant on Tax Avoidance. Profitability positive significant on Tax Avoidance. Firm Size negative significant on Tax Avoidance. Keyword: Leverage, Institutional Ownership, Audit Commitee, Sales Growth, Profitability, Firm Size and Tax Avoidance
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR TAHUN 2016-2018 Ida Nurhayati; Andi Kartika; Intan Agustin
Dinamika Akuntansi Keuangan dan Perbankan Vol 9 No 2 (2020): Vol. 9 No. 2 2020
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

The aim of this studies to know the influence of capital structure and profitability on company’s value with dividend policy as a moderation variable. The sampling method used purposive sampling with the observation period from 2016-2018. Data analysis was performed using multiple linear regression. This study resulted in the capital structure and dividend policy not having an effect on firm value. Profitability has an effect on firm value. Dividend policy is able to moderate the effect of capital structure on firm value. Dividend policy is unable to moderate the effect of profitability on firm value. Keywords: Company’s Value, Capital Structure, Profitability, and Dividend Policy
PENGARUH KOMITMEN ORGANISASIONAL DAN PROFESIONAL TERHADAP KEPUASAN KERJA AUDITOR DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Kantor Akuntan Publik di Semarang) Rahadyan Probo Tranggono; Andi Kartika
Jurnal Bisnis dan Ekonomi Vol 15 No 1 (2008): Vol. 15 No. 1 Maret 2008
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Job satisfaction is very necessary for any profession. Job satisfaction of auditorincreasingly paid attention to increase performance so that purpose of reachable company ororganization. Many factors which can increase job/activity one of them is commitment.Commitment of it self divided to become two types, those are organizational commitment andprofessional commitment. How far commitment influence to job satisfaction is tested to returns toin this research, by peeping out motivation is intervening variables.Test utilized to analyze commitment influence to job satisfaction that is regression test,path analysis as well as statistic T test. Research data obtained from questionary answerpropagated to the auditors working for Kantor Akuntan Publik in Semarang. Result of researchanalysis express that commitment has positive influence and significant to job satisfaction ofAuditor. From knowable path analysis that relation between organizational commitment and alsoprofessional commitment is relationship that is direct without. Existence of motivation asintervening variable. So it job satisfaction of auditor wish to be improved, hence an auditors shallhave high commitment either that is to the organization and also profession.Key words: organizational commitment, professional commitment, motivation and jobsatisfaction.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DI INDONESIA (Studi Empiris Pada Perusahaan-Perusahaan LQ 45 Yang Terdaftar Di Bursa Efek Jakarta) Andi Kartika
Jurnal Bisnis dan Ekonomi Vol 16 No 01 (2009): Vol. 16 No. 1 EDISI Maret 2009
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Time difference between financial statement and auditing opinion date indicatesthe amount of time needed in auditing settlement period. This condition can affect thepunctuation of the information published and will influence market reaction towardsthe lengthy information. It will also the level of uncertainty based on the publishedinformation in the auditor’s financial statement in which containing company’s profitinformation. This study aims to measure the factors which affect audit delay. They aretotal asset, operation loss and profit, auditor’s opinion, profitability, and auditor’sreputation.The population of the study is the LQ 45 companies registered in the JakartaStock Exchange in the period of 2001-2005. Sampling technique employed in this studyis the purposive sampling with the total sample of 13 companies. The data analysis usesmultiple regressions.The result of the study shows that the total asset, operation loss and profit, andauditor’s opinion have significant influence towards audit delay. On the other hand,profitability and the auditor’s reputation do not have any influence towards audit delay.Key words: audit delay, the size of the company, operation loss and profit, auditor’sopinion, profitability, auditor’s reputation.
ANALISIS PERBEDAAN KINERJA SAHAM JANGKA PENDEK DAN JANGKA PANJANG PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFRERING (IPO) DI PASAR MODAL INDONESIA Mg. Kentris Indarti; Kartika Andi; Yohanes Yohanes
Jurnal Bisnis dan Ekonomi Vol 11 No 1 (2004): Vol. 11 No. 1 EDISI Maret 2004
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The objective of this study is to find empirical evidence about presupposition that underpricing and underperformance phenimenons occurs on companies issued Initial Public Offering (IPO) in Indonesia. There are 36 companies that issued IPO during 1998-2000. After choosing then with purposive sampling method, there are 33 companies to be analyzed in this study. Results from one sample t-test show that in the short run, there are large positive mean excess return. This result is consistent with prior studies in numerous countries. In the long run, the perfomance is underperformed. Result from paired sample t-test show that there is a significant defference between short and long run stock performance in companies issued IPO.Key words: Initial Public Offering, Performance, Underpricing, Underperfomed
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; Andi Kartika
Jurnal Bisnis dan Ekonomi Vol 23 No 1 (2016): vol. 23 no. 1 EDISI MARET 2016
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

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. Keyword: internal cash flow, insider ownership, profitability, investment opportunity, sales growth and capital expenditure.
PERAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI DALAM MEMPREDIKSI PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DI INDONESIA: KAJIAN TEORI LEGITIMASI Achmad Badjuri; Jaeni Jaeni; Andi Kartika
Jurnal Bisnis dan Ekonomi Vol 28 No 1 (2021): Vol. 28 No. 1 EDISI MARET 2021
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/jbe.v28i1.8534

Abstract

This study was conducted to examine the effect of profitability and company size with Corporate Social Responsibility as moderation, the object of research used by manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. The number of samples selected was 179 observations determined using the purposive sampling method. The analysis technique used is Moderated Regression Analysis. The results of the analysis of this study stated that profitability and firm size had a significant negative effect on tax aggressiveness while for moderating variables Corporate Social Responsibility strengthened profitability and weakened company size towards tax aggressiveness
Pengaruh Kepemilikan Institusional, Kepemlikan Manajerial, Dan Komite Audit Terhadap Integritas Laporan Keuangan Angel Novelina Putri Tamara; Andi Kartika
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.37654

Abstract

This study aims to analyze and examine the effect of institutional ownership, managerial ownership, and audit committee on the integrity of financial statements. The population used in this study is all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) in the last five years, namely 2015-2019 as many as 779 companies. The sampling method used in this study is using a purposive sampling technique to obtain a sample of 150 companies. The data analysis method used in this research is multiple linear regression analysis. The results of this study explain that institutional ownership and managerial ownership have a significant positive effect on the integrity of financial statements, while the audit committee has no effect on the integrity of financial statements.
PENGARUH PENERIMAAN PAJAK HOTEL DAN RESTORAN SERTA RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH Diah Ayuk Wulandari; Andi Kartika
Derivatif : Jurnal Manajemen Vol 15, No 2 (2021): November
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v15i2.609

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh (1) penerimaan pajak hotel terhadap Pendapatan Asli Daerah (PAD), (2) pajak restoran terhadap Pendapatan Asli Daerah (PAD), (3) retribusi daerah terhadap Pendapatan Asli Daerah (PAD) Provinsi Jawa Tengah. Sampel dalam penelitian ini sebanyak 140 data realisasi pajak hotel, pajak restoran, retribusi daerah serta pendapatan asli daerah yang terdaftar di Badan Pusat Statistik (BPS) Provinsi Jawa Tengah dan BAPENDA Provinsi Jawa Tengah tahun 2016-2019. Metode analisis data menggunakan regresi linier data panel. Pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi. Hasil penelitian menunjukkan bahwa (1) Pada variabel Pajak Hotel tidak berpengaruh atau berpengaruh negatif terhadap Pendapatan Asli Daerah pada tahun 2016-2019, hal ini dapat ditunjukkan dengan nilai signifikansi 1,85694 > 0,05. Analisa penelitian ini menunjukkan bahwa Pajak Hotel tidak memiliki pengaruh terhadap Pendapatan Asli Daerah Provinsi Jawa Tengah (2) Pada variabel Pajak Restoran tidak berpengaruh atau berpengaruh negative terhadap Pendapatan Asli Daerah pada tahun 2016-2019, hal ini ditunjukkan dengan nilai signifikan sebesar 3,3 > 0,05. Analisa penelitian menunjukkan bahwa Pajak Restoran tidak memiliki pengaruh terhadap Pensapatan Asli Daerah Provinsi Jawa Tengah. (3) Pada variabel Retribusi Daerah berpengaruh atau berpengaruh positif terhadap Pendapatan Asli Daerah pada tahun 2016-2019, hal ini dapat ditunjukkan dengan nilai signifikan yaitu sebesar 0,01 < 0,05. Analisa penelitian ini menunjukkan bahwa Retribusi Daerah memiliki pengaruh positif terhadap Pendapatan Asli Daerah Provinsi Jawa Tengah.Kata kunci: Pajak Hotel dan Restoran, Retribusi Daerah, Pendapatan Asli Daerah
PREDIKSI PROBABILITAS AUDIT DELAY DAN FAKTOR DETERMINANNYA hersugondo -; Andi Kartika
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 20, No 35 (2013)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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Abstract

Time difference between financial statement and auditing opinion date indicates the amount of time needed in auditing settlement period. This condition can affect the punctuation of the information published and will influence market reaction towards the lengthy information. It will also the level of uncertainty based on the published information in the auditor’s financial statement in which containing company’s profit information. This study aims to measure the factors which affect audit delay. They are total asset, operation loss and profit, auditor’s opinion, profitability, solvability, and auditor’s reputation.The population of the study is the manufactaur companies registered in the Jakarta Stock Exchange in the period of 2006-2009. Sampling technique employed in this study is the purposive sampling with the total sample of 256 companies. The data analysis uses logistic regressions.The result of the study shows that the total asset and solvability have significant influence towards audit delay. On the other hand,  operation loss and profit, and auditor’s opinion profitability and the auditor’s reputation do not have any influence towards audit delay. Keywords: Audit Delay, the size of the company, operation loss and profit, auditor’s opinion, profitability, solvability, auditor’s reputation.
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 Adi Mila Nur Affiffa Adzhani, Kaamilia Sanaa Afif Okta Setyawan Afifah Fadhilah Ageng Wahyu Esya Fitri Agnes T. Mandagi Aini Farida Aisyahna, Amalia Alfina Dwi Khofifah Angel Novelina Putri Tamara Apriliyani, Lilis Ardian Widiardi,A.Md, 11.05.62.0008 Ardian Widiardi,A.Md, 11.05.62.0008 Ayu Aditia Hariyani 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, 13.05.52.0090 Chusnul Chotimah, 13.05.52.0090 Desy Arsita Kusumadewi, 12.05.52.0002 Diah Ayuk Wulandari 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 Hidayatul Aini Ibnu Alwiaziz, 15.05.51.0254 Ida Nurhayati Ida Nurhayati Ika Destriana Widiastuti Ika Destriana Widiastuti, 16.05.62.0027 Ilham Firmansyah Hartyawan 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 Kurnia Mawaddah Kusumawati, Annisa Lanny D. K. Manaroinsong, Lanny D. K. Mahanani, Heni Tri Maria Yesi 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 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 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 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 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 Ulfa Rahayu Whidian Hardiyanti 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