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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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ANALISIS PENGARUH DANA PIHAK KETIGA, BOPO, CAR, LDR dan NPL TERHADAP KINERJA KEUANGAN PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Yunia Putri Lukitasari, 12.05.62.0003; Kartika, Andi
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this reseach is to examine influence of Third Party Funds, Operating Expanse to Operating Income, Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan throught financial performance of public banking listed at Indonesian Stock Exchange during 2010-2012. Population of this research are Commercial Bank that resgistered in Indonesian Stock Exchange from 2010 till 2012. Data on this research are coming from Indonesian Stock Exchange (ISX). Sample are choosen by purposive sampling method at least 27 company. Data’s test technique by using multiple linear regression analyze. The result showed that the Thirt Party Funds, Capital Adequacy Ratio and Non Performing Loan has no effect on Return On Asset,Operating Expenses to Operating Income negatively effect the Return On Asset and Loan to Deppoosit Ratio has a positive effect on Return On Asset.Keywords: Thirt Party Funds, Operating Expense to Operating Income, Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan And Return On Asset
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE WAJIB PAJAK BADAN (Studi Empiris Pada Tax Profesional Perusahan Industri Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Semarang Gayamsari) Nova Ariantono, 10.05.52.0148; Kartika, Andi
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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The purpose of this study was to determine the influence of attitudes, intentions financial condition, corporate facilities and organizational climate on tax compliance bodies in industrial companies registered at the Tax Office Primary Gayamsari Semarang. The population of this study is the tax professionals who work in medium and large industrial companies registered at the Tax Office Primary Gayamsari Semarang. The sample used incidental sampling technique produced by 80 respondents. The method of data analysis using multiple linear regression analysis. Based on data analysis can be seen attitudes, intentions, financial condition, corporate facilities and organizational climate and the company has a significant positive effect simultaneously on corporate tax compliance.Keywords: Knowledge of Tax, Tax Fairness, Adherence, Company’s Tax Compliance
FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI SEMARANG (Survei Pada Kantor SAMSAT Di Semarang) Nur Subandiyah, 12.05.52.0164; Kartika, Andi
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the influence of consciousness taxpayers, tax knowledge, quality of service and tax penalties on tax compliance in paying taxes on motor vehicles in Semarang SAMSAT Office. The entire study population registered taxpayers in SAMSAT Semarang, whereas sample, 113 people qualify as respondents. The process of collecting data from respondents conducted by distributing questionnaires to 130 corporate taxpayers with incidental sampling technique. Test instruments used are validity and reliability. Data were tested using multiple linear regression, the determinant test, F test (Goodness of Fit), and hypothesis testing using t test.Keywords: Tax Compliance, Awareness of Taxpayers, Tax Knowledge, Quality of Service and Tax Penalties
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2012-2014 Riza Nur Widiyatmoko, 09.05.52.0092; Kartika, Andi
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

The capital struktur modal is a balance between the use of equity capital with the use of debt, which means how much equity and how much debt will be used, so as to generat optimal capital structure. This study aims to examine the effect of propability, aset struktur, sales growth and size of the company’s capital srtuktur on manufacturing companies Listed in Indonesia Stock Exchange (BEI) in the year 2012-2014. The data used is data companies Listed on the Stock Exchange in the period 2012-2014. Researchers using purposive sampling and obtained a sample of 181 observation data. Analysis of data using multiple linier regression testing. The results showed that :Profitability negatif effect on the capital structure, asset structure does not effect the company’s capital structure, sales growth did not effect the company’s capital structure, the size of the company and significant positif effect on the company’s capital structure.Keywords: Profitability, Asset Structure, Sales Growth, Firm Size and Capital Structure
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITA AUDIT AUDITOR INDEPENDEN PADA KANTOR AKUNTAN PUBLIK (KAP) DI JAWA TENGAH Deby Chintria Sari, 11.05.52.0128; Kartika, Andi
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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This research aims to analyze the effect of the independence, experience, due professional care, accountability, and integrity to quality audits. In this study population taken was an auditor who works at the public accountant in Central Java, with a total sample of 51 respondents.Analytical tools used in this study is the analysis of Multiple Linear Regression. The results showed that independence has a positive influence on quality auditing. Experience, due professional care and accountability also has a positive influence to the quality of audits. The integrity of the auditors audit quality proven effect.Keywords: Audit Quality, Independence, Experience, Due Professional Care, Accountability, and Integrity
PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, ROA, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA TAHUN 2011-2013 Nefita Priamsari, 11.05.52.0131; Kartika, Andi
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to determine the effect of corporate governance, leverage, Roa and size Perusahaann against tax avoidance. Population in this research are manufacturing companies listed in Indonesia Stock Exchange 2011-2013. The sample in this study were taken by purposive sampling method. Data were analyzed using normality test skwinnes-kurtosis, classic assumption test, koofisiendeterminasi test, F test and test hypotheses. The test results In variable Corporate Governance statistically not significant effect on tax avoidance, In the variable Leverage statistically significant negative effect on tax avoidance, In variable Roa statistically significant negative effect on tax avoidance, In variable Company Size statistically significant effect on tax avoidance.Keywords: Corporate Governance, Levarage, Roa, Company Size, Tax Avoidance
PENINGKATAN KEPATUHAN WAJIB PAJAK DALAM PERSPEKTIF TEORI PROSPEK (Studi Empirik Pada UMKM Di Demak) -, Suntono; Kartika, Andi; Sudarsi, Sri
Jurnal Dinamika Manajemen (Journal of Management Dynamics) Proceeding Madic 2015
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v0i0.4760

Abstract

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, 12.05.52.0089; Kartika, Andi
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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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.Keywords: Internal Cash Flow, Insider Ownership, Profitability, Investment Opportunity, Sales Growth, Capital Expenditure
FAKTOR – FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Nurul Amsyah, 13.05.52.0071; Kartika, Andi
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Abstract

This study examines the effect of firm size, capital structure (leverage),profitabilty, fixed asset intensity, inventory intensity, tax incentive to tax management, and independency commisarist using effective tax rates as a indicator. This research was conducted in Indonesian Stock Exchange by manufacturing company. The sample of this study were 230 listed in Indonesian Stock exchange for years 2013-2015. Analysis tool used multiple linear regression with t test, F test, and test the coefficient of determination. The result show that there are positive effect of probability and negative effect of fixed asset intensity. Another result show that there are no signifikant effect of firm size on tax managemen, Capital structure (leverage), Inventory intensity tax incentive to tax management , and independency commisarist.Keyword: Effective tax rate, size, leverage, probability, tax management
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI) Irza Shara Hervina, 12.05.52.0233; Kartika, Andi
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed to examine and analyze the effect of leverage, profitability, company size, stock ownership, media exposure, the Board of Commissioners, and the solvability of the social responsibility disclosure. The population in this research was manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. A sample of 79 companies. The type of data used was secondary data. The analysis used was multiple linear regression analysis. The results showed that the variable leverage and solvability is not significant positive effect on the disclosure of social responsibility. media exposure negatively affect the social responsibility disclosure. Profitability, company size, stock ownership, and the board of commissioners significant positive effect on the disclosure of corporate social responsibility.Keywords: Leverage, Profitability, Company Size, Stock Ownership, Media Exposure, The Board Of Commissioners, Solvability, Corporate Social Responsibility
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