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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
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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
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.
Volatilitas Harga Saham di Indonesia dan Malaysia Andi Kartika
Jurnal Ilmiah Aset Vol 12 No 1 (2010): Jurnal ASET Volume 12 No 1
Publisher : STIE Widya Manggala

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Abstract

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.
The Pengaruh Ukuran Perusahaan, Arus Kas Bebas, Leverage, dan Profitabilitas Terhadap Manajemen Laba Afifah Fadhilah; Andi Kartika
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.593

Abstract

The purpose of this research is find out how the influence of firm size, free cash flow, leverage, and profitability on earnings management. The population used in this study uses hotel, tourism, and restaurant sub-sector service companies listed on the Indonesia Stock Exchange (IDX) in 2013-2020. The test results show that firm size and profitability have a positive effect on earnings management, this indicates that the larger the firm size and the level of profit, the greater the opportunity for management to practice earnings management. Free Cash Flow has a negative effect on earnings management, this shows that if the amount of free cash flow is low in a company, the higher earnings management practices will be. Leverage has no effect on earnings management, this shows that the level of leverage does not make management perform earnings management.
Leverage, Capital Intensity, Manajemen Laba, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Afif Okta Setyawan; Andi Kartika
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 7 No. 1 (2022): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v7i1.16447

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh antara leverage, capital intensity, manajemen laba, dan ukuran perusahaan terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Penilitian ini menggunakan pendekatan kuantitatif. Sumber data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan atau laporan tahunan. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019 sebanyak 181 perusahaan, dan diperoleh sampel 54 perusahaan manufaktur. Pengambilan sampel dilakukan dengan cara menggunakan purposive sampling pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019, menggunakan mata uang rupiah secara berturut-turut, perusahaan manufaktur dengan CETR kurang dari satu. Metode analisis data yang digunakan adalah data panel regresi menggunakan program Eviews 10. Hasil penelitian menunjukkan bahwa variabel leverage, manajemen laba, dan nilai perusahaan berpengaruh terhadap agresivitas pajak, sedangkan variabel capital intensity tidak berpengaruh terhadap agresivitas pajak.
Keberadaan Komisaris Independen, Risk Management Comitee, Ukuran Perusahaan dan Pengaruhnya terhadap Pengungkapan Enterprise Risk Management Hardiyanti, Widhian; Nurhayati, Ida; Kartika, Andi
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 5 No. 12 (2022): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.11 KB) | DOI: 10.54371/jiip.v5i12.1338

Abstract

Artikel ini menguji seberapa berpengaruhnya keberadaan komisaris independen, Risk Management Committee (RMC) serta besarnya sebuah perusahaan terhadap pengungkapan enterprise risk management (ERM) di perusahaan manufaktur yang terdaftar di BEI periode tahun 2017-2020. Peneiitian ini menggunakan perusahaan manufaktur yang terdapat pada BEI periode tahun 2017-2020 sebagai populasi. Sedangan penelitian ini menggunakan metode kuantitatif yang bersifat deskriptif. Pengambilan sampel menggunakan teknik purposive sampling sehingga dipero1eh sebanyak 70 perusahaann. Total sampel yang digunakan penelitian ini sebanyak 280 sampel. Analisis data yang digunakan adalah ana1isis regresi linier berganda dengan alat hitung ap1ikasi SPSS versi 25. Hasi1 penelitian menunjukkan bahwa keberadaan komisaris independen, Risk Management Committee (RMC) dan besarnya sebuah perusahaan secara simultan berpengaruh signifikan terhadap pengungkapan enterprise risk management. Sedangkan secara parsial, komisaris independen dan Risk Management Committee berpengaruh positif signifikan terhadap pengungkapan enterprise risk management. Sedangkan Seberapa besar ukuran sebuah perusahaan tidak berpengaruh terhadap pengungkapan enterprise risk management.
Pengaruh Capital Intensity dan Komisaris Independen terhadap Penghindaran Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi Khairun Nabila; Andi Kartika
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.746

Abstract

The purpose of this study was to determine the effect of capital intensity and independent commissioners on tax avoidance with firm size as a moderating variable. The type of data used in this research is secondary data, this research data was obtained from the 2017-2021 Financial Report and Annual Report. The population used in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling method used was purposive sampling, where the total sample for 5 years was 100 companies. The results of this study indicate that Capital Intensity and Independent Commissioners have a significant negative effect on Tax Avoidance, and Company Size is able to strengthen Capital Intensity and Independent Commissioners on Tax Avoidance.
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