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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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Likuiditas, leverage, profitabilitas dan ukuran perusahaan sebagai predictor agresivitas pajak (Studi Empiris Perusahaan Manufaktur Subsektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018) Andi Kartika; Ida Nurhayati
Al Tijarah Vol 6, No 3 (2020): Special Issue Seminar Nasional Manajemen & MADIC 6, 2020
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v6i3.5661

Abstract

This study aimed to examine the effect of liquidity, leverage, profitability, and size of firm against tax aggressiveness. Population taken as object observation 176 the consumer goods industry data sector companies listed in Indonesia Stock Exchange in the 2015-2018 period. Determination of sample was made by applying purposive sampling method. The sample used was 98 the consumer goods industry sector companies. Analysis of data used is multiple regression. The result showed that the liquidity had negative influence on tax aggressiveness, the leverage had negative influence on tax aggressiveness, the profitability had positive influence on tax aggressiveness, and size of firm had negative influence on tax aggressiveness.
PERAN MEDIASI PROFITABILITAS PADA PENGARUH RASIO KECUKUPAN MODAL DAN LOAN TO DEPOSIT RATIO TERHADAP RETURN SAHAM Andi Kartika; Ida Nurhayati; Whidian Hardiyanti
Distribusi - Journal of Management and Business Vol. 10 No. 1 (2022): Distribusi, Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v10i1.203

Abstract

The aims of this study is to analyze and empirically test the impact of capital adequacy (CAR) and Loan to Deposit Ratio on profitability in IDX banking companies, analyze and empirically test the impact of capital adequacy (CAR) and the effect of Loan to Deposit Ratio on stock return in IDX banking companies, and analyze and empirically test the impact of profitability on stock return in IDX banking companies with observation period from 2015-2019 in 43 companies. The number of samples gathered by 42 companies utilizing the purposive sampling technique. The method employed in this study is path analysis, which was preceded by data normality tests and classical assumption tests. The results showed that capital adequacy proved to have a positive effect on stock returns, the Loan to Deposit Ratio had a negative effect on stock returns, and profitability was shown to have a positive impact on stock returns, giving the sense that the higher the company's profitability, it reflects the bank's ability to generate profits high by utilizing the total assets it owns, so that it will increase the rate of return on company’s stock (stock return).
Pengaruh Corporate Governance Terhadap Financial disstres Ayu Aditia Hariyani; Andi Kartika
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.413

Abstract

This study aims to examine and find empirical evidence regarding the influence of corporate governance as explained by managerial ownership, institutional ownership, independent commissioners, audit committee on financial distress in manufacturing companies listed on the IDX for the 2017-2019 period. In this study, leverage, profitability and company size are used as control variables. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample was selected using purposive sampling method and the results get a sample of 361 companies. The analytical tool used in this study is logistic regression. The test results show that managerial ownership has no effect on financial distress. Meanwhile, institutional ownership, independent commissioners, and audit committees have an effect on financial distress. Leverage and company size as control variables show results that are not in accordance with their function, namely that they do not affect financial distress, and profitability as control variables show results that are in accordance with their function and have an effect on financial distress
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
PERAN GOOD CORPORATE GOVERNANCE SEBAGAI MEDIASI PENGARUH KINERJA KEUANGAN TERHADAP KEBIJAKAN DIVIDEN andi kartika; Cahyani Nuswandari
JURNAL STUDI MANAJEMEN ORGANISASI Vol 17, No 1 (2020)
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.744 KB) | DOI: 10.14710/jsmo.v17i1.38934

Abstract

This study aims to examine the role of mediating good corporate governance the effect of the financial performance of corporate to the dividend policy. The financial performance under study includes ROA, CR, DER, Growth, and FCF. The population of this study are companies that included in the CGPI ranking and listed on the Indonesia Stock Exchange, with the Purposive Sampling technique, by corporate that shares the benefist such as dividen to shareholders on the year of CGPI’s ranking, corporate that stated the financial statements per December 31st in IDR currency. The analysis technique used was to use multiple regression and path analysis. The results of this study indicate that ROA has a significant negative effect on the DPR, CR, FCF and GCG has a significant positive effect to the DPR, DER, and Growth does not have any effect to the DPR. Growth has a significant negative effect to the DPR. ROA, and CR have no negative effect on GCG, DER has no positive effect on GCG, Growth has a negative effect on GCG, FCF has a significant positive effect on GCG, meanwhile ROA, CR, DER does not have any effect to GCG. GCG is able to mediating the effect of FCF to the DPR.
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.
The Pengaruh Profitabilitas, Leverage, Komisaris Independen, Ukuran Perusahaan dan Capital Intensity Terhadap Penghindaran Pajak Hidayatul Aini; 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.v15i1.604

Abstract

Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of profitability, leverage, independent commissioners, firm size and capital intensity of tax avoidance. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020 so that in this study 395 data were used. Descriptive statistical test and multiple regression test with SPSS 25 were used to analyze the data. This study shows that the independent profitability variable has a significant positive effect on tax avoidance. On the other hand, leverage, independent commissioners, firm size and capital intensity have no effect on tax avoidance.
Analisis Profitabilitas, Ukuran Perusahaan, Leverage dan Pengaruhnya Terhadap Manajemen Laba Perusahaan Manufaktur Widhian Hardiyanti; Andi Kartika; Sri Sudarsi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1035

Abstract

Manajemen laba adalah kondisi dimana pengelola perusahaan dalam hal ini pihak manajemen, melakukan intervensi pada proses penyusunan laporan keuangan bagi pihak eksternal. Tindakan tersebut antara lain meratakan, menaikkan, dan menurunkan laba. Penelitian ini bertujuan untuk menganalisa pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian kuantitatif. Pemilihan sampel dilakukan dengan metode purposive sampling. Data yang digunakan adalah data sekunder. Metode analisis data menggunakan analisis regresi berganda. Populasi data dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia (BEI) periode tahun 2018-2020 sejumlah 155 perusahaan. Sampel sejumlah 30 perusahaan. Hasil penelitian menunjukan bahwa secara parsial, profitabilitas berpengaruh signifikan negatif terhadap manajemen laba, Ukuran perusahaan berpengaruh signifikan positif terhadap manajeman laba, dan leverage tidak memiliki pengaruh yang signifikan terhadap manajemen laba.
DAMPAK STRUKTUR KEPEMILIKAN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Sri Sudarsi; Moch Irsad; Andi Kartika
JURNAL STIE SEMARANG Vol 14 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v14i2.552

Abstract

The aim of the research is to analyze managerial ownership, institutional ownership, profitability and the size of the company affecting a company's debt policy. This research uses the manufacturing sector listed on the Indonesia Stock Exchange (IDX) The type of data used is secondary data with proposed sampling data collection techniques, namely companies that have managerial ownership, institutional ownership and have complete data, so that the sample number of 135 companies. Based on the results obtained that managerial ownership, institutional ownership has a significant negative influence on debt policy. The size of the company has a positive effect on the debt policy, while profitability has no effect on the debt policy.
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.
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