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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 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 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 Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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PENGARUH INSIDER OWNERSHIP, STRUKTUR MODAL, KEBIJAKAN HUTANG DAN DEVIDEN TERHADAP NILAI PERUSAHAAN Dodik Setiawan, 0525030070; Kartika, Andi
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to identify and examine the effect of insider ownership, capital structure, debt and dividend policy on firm value. The population in thes study are all listed manufacturing campanies listed on the Indonesia Stock Exchane companies manufacturing research. The type of data used are secondary data from any manufacturing companies listed on the Indonesia Stock Exchane for the part 4 Yerad. Data were analyzed by Multiple Linear Regression.  The results showed than insider ownership and capital structure negatively affect the value of the firm, while the debt policy has positive effect on firm value. Dividend  Payout Ratio(DPR) has no effect on firm value.Keywords: insider  ownership, capital structure, debt policy, dividend and corporate value
PENGARUH RASIO KEUANGAN TERHADAP TINGKAT BAGI HASIL SIMPANAN MUDHARABAH BANK SYARIAH (Studi Empiris pada Bank Syariah Yang Terdaftar Di Bank Indonesia Periode Tahun 2009 – Tahun 2011) Indra Suswandhana, 0835030705; Kartika, Andi
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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This study aims to analyze the extent of the influence of ROA, FDR, BOPO, and CAR to the level of savings sharing mudaraba, particularly Islamic Banking registered at Bank Indonesia.The population in this study is that banks are on the Islamic financial sector that have been registered in the Bank Indonesia in the period of time between the years 2009 to 2011. This study uses a non-random sampling approach is by purposive sampling, with the criteria of the Bank - Islamic Banking which have the complete data period from 2009 to 2011.Based on hypothesis test results indicate that ROA and CAR significantly positive effect on the level of the deposit mudaraba, FDR is not a significant negative effect on the level of the deposit mudaraba, BOPO significant negative effect on the level of savings results mudarabah.Keywords: Rate of Profit Sharing, ROA, FDR, BOPO, and CAR
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR Aries Jodiet Sanyoto, 08.05.52.0029; Kartika, Andi
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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This study aims to examine the effect of audit quality, audit opinion a year earlier, the companys financial condition, and the companys revenue growth going concern audit opinion on the manufacturing companies experiencing financial difficulties (financial distress). Going concern is a doubt a companys continued survival. Study sample was 65 manufacturing companies experiencing financial difficulties that are listed on the Stock Exchange 2006-2010. Sampling technique using a purposive sampling method. The analysis used in this study using Logistic Regression for the dummy variables used to test the descriptive statistics to determine the average (mean), maximum value, minimum value, standard deviation and frequency distribution test to determine the frequency, percent, valid percent, kumulative percent, and test models that include the Hosmer and Lemeshhows Goodness of Fit Test, Log Likelihood and Naglekerke R Square. The results of this study is based on a sample of 65 companies, 9 companies receive non going-concern opinion and as many as 56 companies that received going-concern opinion. Of test data analysis showed that the positive effect of audit quality is not  ignificant to the receipt of a going concern audit opinion. Previous years audit opinion a significant positive effect on receipt of a going concern audit opinion. Companys financial condition using the model Zmijeski positive effect on receipt of significant going-concern audit opinion. Companys inancial condition using the model of Revised Altman and Springate models models no significant negative impact on revenues going concern audit opinion. While the companys growth is significantly negative effect on revenues going concern audit opinion Keywords: Acceptance of Going Concern  dit Opinions, Quality Audit, Audit Opinion, the Companys Financial Condition, Growth Company.
PENGARUH KUALITAS AUDIT, KONDISI KEUANGAN, DEBT DEFAULT, OPINION SHOPPING, LIKUIDITAS, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI GOING CONCERN Rizki Amaliyah, 08.05.52.0071; Kartika, Andi
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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The purpose of this study was to obtain empirical evidence about the effect of audit quality, financial condition, debt default, opinion shopping, liquidity and the previous years audit opinion on going concern opinion. Going concern audit opinion can be used as an early warning for the users of the financial statements in order to avoid mistakes in decision-making.This study took a sample of all companies listed on the Stock Exchange with manufacturing companies listing criteria before 1 January 2006, and did not come out during the years 2006-2011, there were financial statements audited by an independent auditors report, experiencing negative net profit after tax of at least 2 -year period from 2006 to 2011 financial statements. But once there are 60 companies analyzed. This study uses logistic regression test with a significant level of 5 %. Observations made ​​during the 6 years of the period 2006-2011. The test results prove that the companys financial condition and previous years audit opinion affect the acceptance of a going concern opinion. While the variable quality of the audit, opinion shopping, liquidity and the debt default does not affect the acceptance of a going concern opinion.Keywords: going concern audit opinion, auditor quality, liquidity, opinion shopping, debt default, previous years audit opinion, companys financial condition
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada UMKM Yang Terdaftar Di Dinas Koperasi Dan UMKM Kabupaten Pati) Christa Megally Febro Prastyan, 10.05.52.0094; Kartika, Andi
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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This study aims to analyze the influence of knowledge and understanding of tax laws, perception of the effectiveness of the tax system, tax authorities qualified service quality, the level of public confidence in the government and legal system, the perception of good over tax benefits perceived by the willingness to pay taxes, and to analyze whether the awareness of paying taxes is an intervening variable in influencing the willingness to pay taxes on UMKM in Pati.The population in this study are UMKM in Pati. Sampling was done using purposive sampling method and sample size of 100 respondents, consisting of 100 UMKM in Pati. The primary data collection method used was a questionnaire method. analysis of data using multiple linear regression model.The results showed that the knowledge and understanding of tax laws, the perception of the effectiveness of the tax system, the tax authorities qualified service quality and a significant positive effect on the consciousness of paying taxes. The level of confidence in the government and legal system and no significant negative effect on the consciousness of paying taxes. Perception of good over perceived tax benefits and no significant positive effect on the consciousness pay taxes. Awareness paying tax positive effect on the willingness to pay taxes.Keywords : willingness to pay taxes, pay taxes awareness, knowledge and understanding of tax laws, the perception of the effectiveness of the tax system, tax authorities qualified service quality, the level of public confidence in the government and legal system, which is well above the perception of the perceived tax benefits
PENGARUH PENDAPATAN ASLI DAERAH, BELANJA PEMERINTAH DAN TENAGA KERJA TERHADAP PERTUMBUHAN EKONOMI (PDRB) KAB DAN KOTA DI JAWA TENGAH Riyan Wahyu Budiaji, 09.05.52.0157; Kartika, Andi
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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This study examined the effect of revenue on the Sar (PAD), Government Expenditure and Employment to GDP district and city in Central Java. The population in this study is a county and cities in Central Java. The sample in this study was done by using census. Census sampling technique is, the entire population in this study serve as the research sample.  Thus, the samples in this study were 35 districts / cities in Central Java.Based results indicate that the original income has a significant effect on GDP, Government Spending Levels have no significant influence on the direction of GDP, royal power has no significant influence on the direction of GDP. Local revenues, Government spending and labor together have an influence on GDP.Keywords: PAD, Government Spending, Employment, GDP 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENERIMAAN PAJAK BUMI DAN BANGUNAN (STUDI KASUS PADA SEMARANG TENGAH) Siti Supriyati, 08.05.52.0023; Kartika, Andi
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this research is to analyze about the awareness of paying taxes, understanding of the taxpayer, the taxpayers attitude, on the priorities development of the Government, the ability of taxpayers to the tax collection system, the success of the tax revenue. This research was carried out at the Tax Services Office in Semarang.The population in this study is mandatory taxes earth building in Semarang Regional Tax Office amid taxpayer numbering 6,890, while the sample in the study is the taxpayer who pays taxes earth building, the sampling method used is random sampling and obtaining samples of 100 samples are required tax, then tested with multiple regression.The results obtained in this research is in the consciousness of the taxpayer, the taxpayers understanding, the attitude of the taxpayer on priorities construction of the Government, the ability of the taxpayer, the tax collection system is very positive effect on the success of the tax revenue.Keywords: awareness of the taxpayer, the taxpayers understanding, the attitude of the taxpayer against the Governments development priorities, the ability of the taxpayer, voting systems, and the success of Earth and building tax receipt
ANALISIS EMPIRIS PERGANTIAN KANTOR AKUNTAN PUBLIK SETELAH ADA KEWAJIBAN ROTASI AUDIT (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI periode 2009-2011) Anjar Winarmoko, 11.05.62.0005; Kartika, Andi
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study was to examine institutional ownership , public ownership, boards of commissioners, share growth, replacement of the board of directors, leverage, ROE and firm size may affect the auditors reputation companies listed in Indonesia Stock Exchange ( IDX ) in the turn of a public accounting firm.The sample in this study is a manufacturing company that is listed on the Indonesia Stock Exchange from 2009-2011. Methods of data collection in this study was purposive sampling method, which is based on specified criteria. Based on purposive sampling method, the total sample was 22 companies. This hypothesis was tested using logistic regression analysi.,The results show that Public ownership, board of commissioners, share growth, replacement of the board of directors, leverage, ROE size and reputation of the company auditor does not significantly influence the turn of the Public Accounting Firm (KAP).Keywords : institutional ownership, public ownership, boards of commissioners, share growth, replacement of the board of directors, leverage, ROE, firm size and auditor reputation
PREDIKSI PROBABILITAS AUDIT DELAY DAN FAKTOR DETERMINANNYA ., Hersugondo; Kartika, Andi
Proceeding Fakultas Ekonomi 2013: 2013
Publisher : Proceeding Fakultas Ekonomi

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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 toward the lenghty information. it will also the level of uncertainty based on the published information in the auditors financial statement in which containing companys profit information. This study aims to measure the factors which affect audit delay. They are total asset, operation loss and profit, auditors opinion, profitability, solvability and auditors reputation.The population of study in the manufactur 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 266 companies . the data analysis uses logistic regressions.The result of the study shows that the total asset and solvability have significat influence towar audit delay. on the aother hand, operation loss and profit and auditors opinion profitabulity and the auditors reputation do not have any influence toward audit delay.Keywords: audit delay, the size of the company, operation loss and profit, auditors opinion, profitability, solvability, auditors reputation. 
Volatilitas Harga Saham di Indonesia dan Malaysia Kartika, Andi
Jurnal Ilmu Ekonomi ASET Vol 12, No 1 (2010)
Publisher : Jurnal Ilmu Ekonomi ASET

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Abstract

Disintermediatior phenomena in financial market show that many people tendto invest in capital market more than in banking. That’s happened, because the return onstock is profitable than banking interest rate. But, there is a big risk in capital market. It’snatural, financial market says that high risk high return, low risk low return. So, if we do notwant 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 thatstock growth in 2007 – 2009 tended to decrease for all index (JSX and KLCI). JSX and KLCIjust had ARCH effect, so the index influenced volatility this time price index. The researchalso 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. Keywords : ARCH, GARCH, volatility and persistent
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 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 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