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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
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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 PENGALAMAN AUDITOR, INDEPENDENSI, INTEGRITAS, AKUNTANBILITAS, KOMPETENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT Rizky Jayanti, 13.05.52.0186; 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 test and analyze empirically about the influence of auditor experience, independence, integrity, accountability, competence and auditor ethics on audit quality 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 quality, while the independent variables consist of auditor experience, independence, integrity, accountability, competence and auditor ethics. Data analysis technique using multiple linear regression analysis. The results show that the experience of auditors has a positive influence on the quality of auditors. Independence has a positive influence on audit quality. Integrity has a positive influence on audit quality. Accountability has a positive effect on audit quality. Competence has a positive effect on audit quality. The ethical auditor has a positive influence on audit quality.Keywords: Independence, Integrity, Professionalism, Competence, Objectivity, Ethical Compliance and Audit Quality
PENGARUH PROFITABILITAS, LEVERAGE, SIZE, KOMISARIS INDEPENDEN, DAN CURRENT RATIO TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia BEI Pada Tahun 2012-2015) Robertus Suganta Turnip, 13.05.52.0074; 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 aims to examine the effect of profitability, leverage, size, independent directors, and the current ratio against tax evasion on the financial statements of companies listed on the Stock Exchange Indonesia during the observation period. This research was done taking the population of manufacturing companies listed in Indonesia Stock Exchange in 2012-2015, using purposive sampling method. The sample in this study obtained 228 company in accordance with a predetermined kriterian. Data analysis technique used is multiple linear analysis menggnakan SPSS program. The results showed that no significant effect on the profitability of tax avoidance, leverage significant positive effect on tax avoidance, size is no significant effect on tax avoidance, the independent Commissioner significant positive effect on tax avoidance, and the current ratio significant positive effect on tax avoidance. This study uses agency theory.Keywords: Profitability, Leverage, Size, Independent Commissioner, Current Ratio, Tax Avoidance
FAKTOR–FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2016) Dianna Soegiharmanto Putri, 13.05.52.0054; 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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The purpose of this research was to determine the effect size of the Public Accounting Firm (KAP), the size, growth of client companies, turnover manajamen, audit opinion, financial distress, to the auditor switching. This research uses explanatory study, the research describes the relationship between variables. The type or types of relationships in this study is a causal link between one or more variables. Samples were taken by using purposive sampling technique. Samples were 144 companies from 429 companies listed in Indonesia Stock Exchange in 2014-2016. Hypothesis in this research are tested by logistics regression analytical method in SPSS 23 sofware. The results indicate that firm size showed negative and significant effect on auditor switching. Size of client, growing of client company, Change of management, audit opinion and financial distress not showed effect on auditor switching.Keywords: Auditor Switching, Firm Size, Size of Client, Growth of Client Company, Change of Management, Audit Opinion and Financial Distress
PENGARUH CAR, NIM, LDR, BOPO, SIZE DAN DPK TERHADAP ROA (Studi Kasus Pada Bank Umum Konvensional Yang Terdaftar Di BEI Periode 2011-2015) Ratnaningtyas Eka Permanasari, 12.05.62.0005; 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 aims to analize ratio CAR, NIM, LDR, BOPO, Size dan DPK to ROA the conventional commercial bank in Indonesia 2011-2015. The sampling method that used in this research is purposive sampling. The technique colletion data used is the method observasi non partisipant. The F test result shows CAR, NIM, LDR, BOPO, Size dan DPK significantly influence the ROA. From the results obtained by simultaneous t test, CAR, NIM, dan DPK positive significantly influence the ROA, BOPO negative significantly influence the ROA meanwhile LDR and Size not significantly influence the profitability.Keywords: ROA, CAR, NIM, LDR, BOPO, Size dan DPK
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UMUR PERUSAHAAN, SOLVABILITAS DAN UKURAN KAP TERHADAP AUDIT REPORT LAG Ika Destriana Widiastuti, 16.05.62.0027; 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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Audit report lag is time in finishing job audient until publication date of audit report. This study aims to examine and analyze the effect of the size of the company , profitability, age of the firm , solvency , size of public accounting firms to audit report lag on manufacturing companies listed in Indonesia Stock Exchange (BEI). The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013 to 2016 that reported complete financial statements and published in Indonesian Capital Market Directory (ICMD) and IDX website. Samples are included in the criteria of this study were 45 companies using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis using SPSS 20. The results showed that the variable of the size of the company are significant positive effect on audit report lag, variable solvency are not significant positive effect on audit report lag. variable, the size of the company and profitability are significant negative effect on audit report lag, and variable age of the firm is not significant negative effect on audit report lag.Keywords: Audit report lag The size of the company, Profitability, The age of the company, Solvency, The size of the public accounting firm (KAP).
PENGARUH RETURN ON ASSETS, LEVERAGE, DAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Di Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2015) Mayang Larasati, 13.05.52.0099; 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 examined the effect of the Return On Asset, Leverage / Debt to Equity Ratio, Institutional Ownership, the Board of Independent, Quality Audit and Audit Committee of the Cash Effective Tax Rate. This research was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing consumer goods industry sector. The sampling method using purposive sampling the study period from 2013 to 2015. The relationship between variables or effect described by using multiple linear regression analysis. The results showed that the variable Return On Asset have a negative influence and no significant to tax avoidance, the variable Leverage / Debt to Equity Ratio have a negative influence and no significant to tax avoidance, variable Institutional Ownership have a negative influence and significant effect on tax avoidance, variable the Board of Independent have a positive influence and no significant effect on tax avoidance, variable Quality Audit have a positive influence and significant to tax avoidance, variable Audit Committee have a negative influence and significant tax avoidance.Keywords: Return On Assets, Leverage / Debt to Equity Ratio, Institutional Ownership, Independent Commissioner Board, Quality Audit, The Audit Committee, Cash Effective Tax Rate
PENGARUH INVESTMENT OPPORTUNITY SET, STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, RETURN ON ASSET DAN SIZE TERHADAP NILAI PERUSAHAAN Muhammad Sholihin, 07.3503.0701; 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 examine the effect of investment opportunity set, capital structure, the companys growth, return on assets and the size of the company values at Manufacturing Company Year period 2013-2015. The population in this research is manufacturing companies listed on the Stock Exchange during the years 2013-2015. The sample in this study as many as 66 companies. The sampling technique used purposive sampling. The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: Investment opportunity set, the companys growth and return on assets and a significant positive effect on firm value. Capital structure and size of the company does not significantly influence the value of the company.Keywords: Investment Opportunity Set, Capital Structure, The Companys Growth, Return On Assets, Size and Value of The Company
NASKAH PUBLIKASI FAKTOR- FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIER SEBAGAI AKUNTAN PUBLIK (Studi Kasus pada Mahasiswa Semester 6 ke Atas Universitas Stikubank Semarang) Dwi Hastuti, 13.05.52.0109; 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 study is Student accounting after graduation can choose the type of career in accordance with the field of science one of them is as a public accountant. This study aims to analyze the factors that affect the interests of accounting students for a career as a public accountant. Samples used in this study are students accounting semester 6 and above University Stikubank (UNISBANK) Semarang with the number of respondents as many as 88 people. The data used in this study is primary data that the data obtained from the distribution of questionnaires to students majoring in accounting. Based on the results of research and analysis that have been done can be concluded: Variable financial reward, professional recognition, social values, work environment, and personality have a significant positive effect on the interest of accounting students career as a public accountant. While the variables of professional training and job market considerations have a significant negative effect on the interest of accounting career students as public accountants. The financial reward variable is a variable that has a considerable effect on the interest of accounting students as a puclic accountant.Keywords   Financial awards, professional training, professional recognition, social values, work environment, job market considerations, and personality towards the interests of accounting students career as public accountants
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, KOMITE AUDIT, PERGANTIAN AUDITOR, DAN UKURAN KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR PERIODE TAHUN 2012-2016 Ngesti Utami Putri, 11.05.52.0080; 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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Every company needs financial information obtained from financial statements. The financial information presented should be in accordance with the real circumstances and are relevant so as to provide benefits to the recipient of the information. Financial information contains the financial data presented in description of the companys financial condition, the information contained in the financial statements. The population in this study is a manufacturing company listed in Indonesia Stock Exchange period 2012-2016. The sample in this research is 22 companies. The analysis tool used is Multiple Linear Regression. The results of this study indicate the variable of institutional ownership have a significant positive effect on the integrity of financial statements. Managerial ownership has a significant positive effect on the integrity of financial statements. Independent commissioners have no effect on the integrity of financial statements. Audit Committee has a significant effect on the integrity of financial statements with negative coefficient direction. Substitution of auditors has a significant positive effect on the integrity of financial statements. The size of the KAP has a significant effect on the integrity of the financial statements with the direction of the negative coefficient.Keywords: Institutional Ownership, Managerial Ownership, Independent Commissioner, Audit Committee, Audit Substitution, and Size KAP and Integrity Financial Statemen
PENGARUH KOMITMEN ORGANISASI DAN KOMITMEN PROFESIONAL TERHADAP KEPUASAN KERJA AUDITOR, STRES PERAN SEBAGAI VARIABEL MODERATING PADA KANTOR AKUNTAN PUBLIK (Studi Empiris Pada Kantor Akuntan Publik Di Semarang Dan Solo) Hernu Dhiandari, 08.05.52.0136; 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 conducted in Semarang and Solo with respondents auditors working on a public accounting firm in Semarang and Solo. In this study, sampling was done by convenience sampling method (the sample selection based on ease) with a sample of 61 people. Data collected by questionnaire submitted directly. Analysis of data using multiple regression moderating variable . Results of the analysis of individual test shows that role conflict and role ambiguity is not a moderate variable. The conclusion that the variable organizational commitment, professional commitment variables, variables of role conflict and role ambiguity variables simultaneously significant effect on job satisfaction while partial (individual) professional commitment significant effect on job satisfaction.Keywords: Organizational Commitment, Professional Commitment, Job Satisfaction, Role Conflict, Role Ambiguity
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