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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 KONFLIK PERAN, KETIDAKJELASAN PERAN, KELEBIHAN PERAN, GAYA KEPEMIMPINAN, STRUKTUR AUDIT, DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik Di Provinsi Jawa Tengah Dan DIY) Widia Sari, 13.05.52.0185; Kartika, Andi
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

Today the proliferation of Foreign Public Accounting Firm (KAPA) in Indonesia led to the Public Accounting Firm (KAP) local needs by increasing the quality of services rendered in order not to lose competitiveness with the Office of Foreign Public Accountant (KAPA). In addition to the competition between the Public Accounting Firm (KAP) the need to improve the quality of audit services is also reflected in the amount of active public accountant in Indonesia. In 2011, the Indonesian Institute of Accountants (IAI) said Indonesia still lack staff accountant. The number of accountants in Indonesia only 800 people, and only 700 active members.Half of the amount of active accountant who has over 50 years old.The population in this research is the auditors who work at public accountant in the province of Central Java and Yogyakarta. Sampling is performed using the method of purposive sampling. Sample criteria was an auditor who works on the KAP with the minimal level of Education Bachelor degree majoring in accounting with experience working at least a year.Research getting data from the questionnaire which is distributed directly to the auditor. Researchers spread a questionnaire to the KAP of a number of respondents are willing to be 120 questionnaires on KAP in Central Java province and Yogyakarta, but only 81 questionnaires that were returned, and there are 4 questionnaires that do not meet the criteria so that researchers use 77 questionnaire used as the sample for this study.The research of using multiple linear regression analysis. The results showed that a conflict of roles and leadership style effect is not significantly to the performance of the auditor. Whereas, the obscurity of the role, role of excess, the structure of the audit and the understanding of good governance have an effect on the performance of the auditor.Keywords: Role Conflict, Role Ambiguity Regarding The Advantages of Roles, Leadership Style, The Structure of The Audit, The Understanding of Good Governance, and The Performance of The Auditor
ANALISIS PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN INTERNAL AUDIT TERHADAP FEE AUDIT EKSTERNAL (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014) Muh Naharul Karim, 12.05.52.0250; Kartika, Andi
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed to analyze the influence of corporate governance structure and internal audit of the audit fee on companies listed in Indonesia Stock Exchange period 20122014. In this study, researchers used a data sample of financial companies listed on the Stock Exchange during the years 2012-2014 as many as 58 companies. The sampling method used is purposive sampling method. The analysis tool in this study using multiple linear regression. The result of this research is the independence of the board of directors, audit committee independence, the number of audit committee, audit committee meetings and the intensity of the internal audit does not affect the audit fee. While the number of commissioners positive effect on audit fee which means the higher the number of commissioners, the audit fee will increase.  Keywords: The Independence of The Board of Directors, The Number of Commissioners, The Independence of The Audit Committee, The Number of Audit Committee, The Intensity of The Audit Committee Meetings, Internal Audit, The Audit Fee
ANALISIS PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Tiya Lutfiana, 12.05.52.0084; Kartika, Andi
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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The study aims to examined and analyze the effect of firm size, firm age, leverage, and independent commissioner of intellectual capital disclosure. The population inthis study was the manufacturer that had been regrestered at indonesia Stock Exchange period from 2010 to 2014. The sampling method used a purposive sampling. Testing and analysing the effect of variabel used double regression analysis method. The study result showed that the firm size and firm age has positive affect and significant to intellectual capital disclosure. Whereas the leverage and the independent commisioner had negative effect and significant to intellectual capital disclosure. Keywords: Firm Size, Firm Age, Leverage, Independent Commissioner of Intellectual Capital Disclosure
PENGARUH LDR, NIM, NPL, BOPO, DAN CAR TERHADAP ROA PADA BANK BUMN YANG TERDAFTAR DI BANK INDONESIA Tursidi, 08.05.52.0080; Kartika, Andi
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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This research has a purpose to analyze the effect on LDR, NIM, NPL,BOPO and CAR for Returm om Asset (ROA) on BUMN the bank in indonesia. ROA shows a comparison between the profit before tax to total assets (total assets). So, important for the banks to will be analyzed the factors to determined ROA targeted match with condition of banking and state of economy This research using data from BUMN published financial reports 2002-2015 period. Analysis technique used is analyzed multiple linear regression and the hypothesis testing with use F and t test. Others also done a classic assumption test covering normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. Conclussion from this research describe that statistical result of LDR variable show negative and significant influence towards on ROA, NIM variable show positive and significant towards on ROA, NPL variable show negative and significant towards on ROA. BOPO variable show negative and significant towards on ROA. And CAR variable show positive and significant towards on ROA.Keywords: LDR, NIM, NPL, BOPO, CAR, ROA
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, REPUTASI KAP LEVERAGE DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2012-2016 Moch Norrochim Mashuri, 16.05.62.0006; 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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The purpose of this research is to analyze the influence of Profitability, Company Size, KAP Reputation, Leverage and Age of the Company to audit delay at manufacturing company listed in Indonesia Stock Exchange Period Year 2012-2016. The results of this analysis concluded that: Profitability and Company size negatively affects audit delay. KAPs reputation and Leverage do not affect audit delay and The company’s Age positively affect audit delay.Keywords: Profitability, Company Size, KAP Reputation, Leverage, Age of the Company and audit delay
ANALISIS FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Islahatul Wafiroh, 12.05.52.0022; Kartika, Andi
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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This research to analyze of factors affect the tax management with indicators of effective tax rate on company listed in Indonesia Stock Exchange for years 2012-2015. This research was conducted in Indonesia Stock Exchange with purposive sampling method with the sampel was taken from the period of 2012-2015.  The sample collected includes 236 companies which satisfied some criteria. Analysis tool used multiple regression analysis. The result revealed that profitability and investor instiutional has negative effect and significant to effective tax rate. Other results revealed that the inventory intensity has positive effect and significant to effective tax rate. Whereas the firm size, leverage, fixed asset intensity, and tax facilities had no significant effect on effective tax rate.  Keywords: Tax Management, Effective Tax Rate, Firm Size, Leverage, Profitabilty, Fixed Asset Intensity, Inventory Intensity, Investor Institutional, Tax Facilities
FAKTOR - FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR DI JAWA TENGAH (Studi Empiris Pada Kantor Akuntan Publik Di Jawa Tengah) Brilian Akbar Rakai A.W.S, 12.05.52.0185; 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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This research was motivated by the behavior of auditors in auditing the financial report of clients. The purpose of this study is to examine the effect of the bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, and size of audit fees received by audit firm toward auditor’s independence in Central Java. The population of this study is public accounting firm in Central Java that was registered in Otoritas Jasa Keuangan (OJK) on December 31, 2015 . Sampling was done using purposive sampling method. The sample of this study was 14 audit firm (KAP) and the amount of respondents was 72. The primary data collection method were by a questionnaire method. Mail-survey were done to audit firms that were located in Purwokerto, while direct survey were done to audit firms that were located in Solo and Semarang. Data were analyzed using multiple linier regression model. The result reveales a positive significant relationship between the variables of; bond financial interest and bussiness relationships with client, size od audit firm, and size of audit fees received by audit firms to auditor’s independence, while management advisory services (MAS), tenure of audit,and the competition of audit has no significant affect toward auditor’s independence.Keywords: The Bond Financial Interests And Business Relationships With Clients, Management Advisory Services (MAS), Tenure Of Audit, The Competition Of Audit Firm, Size Of Audit Firm, Size Of Audit Fees Received By Audit Firm, auditor,s Independence
PENGARUH CORPORATE GOVERNANCE (KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KOMITE AUDIT) DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Mei Nilasari, 13.05.52.0093; Kartika, Andi
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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This study aimed to analyze the influence of Corporate Governance (Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee) and Quality Audit Integrity Financial Statements Against the Manufacturing Companies Listed on the Stock Exchange Period 2013-2015. The population in this study are all Manufacturing Companies Listed on the Stock Exchange Period 2013-2015. The sample selection using purposive sampling method. The analytical tool used in this research is multiple linear regression analysis. The result shows that the Corporate Governance (Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee) and Quality Audit together influential Against Integrity Financial Statements and the coefficient determinant research partial hypothesis indicates that the Audit Committee significant positive effect against the Integrity Reports Finance. Managerial Ownership, Institutional Ownership and Quality Audit Integrity Against effect does not affect the Financial Statements. While the Independent Commissioner Against significant negative effect Integrity Financial Statements.Keywords: Integrity Financial Statements, Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee and Audit Quality
ANALISIS PENGARUH GENDER, TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT Chusnul Chotimah, 13.05.52.0090; Kartika, Andi
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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This study aims to examine and analyze empirically on the influence of gender, pressure of obedience, task complexity, and experience of auditors on audit judgment at auditors KAP Semarang, Solo and Yogyakarta. The population used in this study are all auditors KAP Semarang, Solo and Yogyakarta. The sampling method used is convenience sampling, which is sample selection based on convenience, so the author has the freedom to choose the most rapid and easy sample. In this study, the dependent variable used is audit judgment, while the independent variable consists of gender, pressure of obedience, task complexity, and experience of the auditor. Data analysis technique using multiple linear regression analysis. The results showed that gender has a positive and significant impact on audit judgment. The pressure of obedience has a positive and significant impact on audit judgment. The complexity of duties has a positive and significant impact on audit judgment. The experience of auditors has a positive and significant impact on audit judgment.Keywords: Gender, Pressure of Obedience, Task Complexity, Auditor Experience and Audit Judgment
PENGARUH LEVERAGE, PROFITABILITAS, KOMISARIS INDEPENDEN DAN LIKUIDITAS TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2012 - 2015) Nirmalasari, 12.05.52.0219; Kartika, Andi
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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This study aims to determine the effect of Leverage, Profitability, the Independent Commissioner and Liquidity of Tax Avoidances at manufacture companies which listed in the Indonesia Stock Exchange. The population on this research is all manufacture company in the Indonesia Stock Exchange in 2012 - 2015. The sampling technique used was purposive sampling. The analytical tool was used  is Multiple Regression Analysis. Partial results of this study show the profitability of significant negative effect on tax avoidances while variable leverage, independent commissioner and liquidity doesn’t affect the tax avoidances.  Keywords: Leverage,Profitability, Independent Comissioner, Liquidity and 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 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