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PENGARUH PROFITABILITAS, SOLVABILITAS, OPINI AUDIT, UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK, UMUR PERUSAHAAN DAN LABA RUGI PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2012-2016) Meliana Dian Puspita, 13.05.62.0005; 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 the effect of profitability, solvency, the auditors opinion, the size of the company, size of public accounting firms, age of the firm and profit and loss company to audit delay 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 2012 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 69 companies using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis using SPSS 19. The results showed that the variables of profitability and the size of the public accounting firms are significant positive effect on audit delay, variable solvency, the auditor’s opinion, the size of the company and age of the firm are not significant negative effect on audit delay, and variable profit and loss company is not significant positif effect on audit delay.Keywords: Audit Delay, Profitability, Solvency, The Auditors Opinion, The Size of The Company, The Size of The Public Accounting Firm (KAP), The Age of The Company and Profit and Loss Company
PENGARUH GOOD CORPORATE GOVERNANCE, KOMPOSISI ASSET TETAP, KESEMPATAN TUMBUH DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Yustinus Adhi Setiawan, 13.05.62.0012; 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 aimed to examine the effect of good corporate governance, asset mix, the chance to grow and the size of the company to the companys performance in the companys corporate governance program preception CGPI index listed on the Indonesia Stock Exchange in 2011-2014. The population used in this study is a company that follows the corporate governance program preception CGPI index listed on the Indonesia Stock Exchange in 2011-2014. The sample in this study were 60 observation data. The sampling technique used purposive sampling. The criteria for the sample in this study is the companies included in the "Most Trusted Company Based On Corporate Governance Preception Index" published by IICG since 2011 until 2014; Companies listed on the Indonesia Stock Exchange; had complete data for the study variables. The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance, Composition of fixed assets, The opportunity to grow no significant effect on ROE. Size companies positive effect on ROE. The higher the size of the company, the return on equity will increase.Keywords: Good Corporate Governance, Asset Mix, The Chance to Grow, The Size of The Company and The Companys Performance 
AUDIT OPERASIONAL SEKRETARIAT KECAMATAN (STUDI KASUS PADA KECAMATAN GUNUNG PATI KOTA SEMARANG) Ardian Widiardi,A.Md, 11.05.62.0008; 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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Audit of operations in an organization need to be made operational, auditing can be defined over any part of the study was organizations against standard operating procedures and methods applied to an organisation with the purpose to evaluate the efficiency, effectiveness, and economical (3E). Testing SPI intended to collect more detailed information from the program/activity to which work units are assessed to have potential for improved/enhanced Research aims to find out whether performance on the part of the Secretariat was already effective and efficient. The research is qualitative descriptive, namely by observing directly aims to explain or describe a situation, event, object, or whether everything that is related to variables that can be described either with numbers or words, by conducting an analysis of the effectiveness and efficiency of the analysis. The results showed that performance in the planning and evaluation of subag ineffective performance on effective and not financial subag inefficient and performance in General and staffing subag ineffective.Keywords: Operational Audits, SPI, Efficiency, Effectiveness
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, SOLVABILITAS, PROFITABILITAS DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2015) Ayuna Feranica, 13.05.52.0077; 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 study is to examine the influence of Firm Size, Liquidity, Solvency, Profitability, and size of Board of Commissioner to Corporate Social Resposibility Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange. The dependent variable is Corporate Social Resposibility Disclosure. Independent variable are Firm Size, Liquidity, Solvency, Profitability, and size of Board of Commissioner. The population in this study was all Manufacturing Company listed on the Indonesia Stock Exchange in 2013-2015. Samples were 249 manufacturing companies. This study used purposive sampling method.The analysis used in this reseacrh are multiple linear regression analysis.The results of the testing of hypotheses partial evaluation shows that there are significant influence on Firm Size, Liquidity, Profitability and size of Board of Commisioner while for Solvency not have significant influence to the Corporate Social Responsibility Disclosure.Keywords: Firm Size, Liquidity, Solvency, Proftitability, Size of Board of Commissioner, Corporate Social Resposibility Disclosure
DETERMINAN INTEGRITAS LAPORAN KEUANGAN: KAJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Kartika, Andi; Nurhayati, Ida
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris faktor-faktor yang mempengaruhi integritas laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Pemilihan sampel menggunakan proposive sampling dan diperoleh sampel sebanyak 110 perusahaan. Tehnik analisis menggunakan regresi linier berganda. Hasil penelitian ini menunjukan bahwa kepemilikan institusional, kepemilikan manajerial, pergantian auditor, spesialisasi industri auditor berpengruh positif signifikan terhadap integritas laporan keuangan. Komisaris independen tidak berpengaruh terhadap integritas laporan keuangan. Komite audit, ukuran KAP berpegaruh negatif terhadap integritas laporan keuangan.
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR AKTIVA, UKURAN PERUSAHAAN, PERTUMBUHAN AKTIVA, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL (STUDI EMPIRIS PADA PERUSAHAAN–PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013- 2017) Nuril Huda, 14.05.51.0183; Kartika, Andi
Students' Journal of Economic and Management Vol 7 No 2 (2018): vol.7 no.2 Oktober 2018
Publisher : Students' Journal of Economic and Management

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Abstract

This study aims to examine the influence of Profitability, Liquidity, Asset Structure, Company Size, Asset Growth, and Sales Growth on Capital Structure of LQ-45 companies listed on Indonesia Stock Exchange (IDX) for the period of 2013-2017. This study was conducted using secondary data. The population in this study are all companies incorporated in the LQ-45 index year 2013-2014. The sample in this research use purposive sampling method. The method of analysis used in this research is multiple linier regression analysis method. The result showed that ROA had positive and not significant effect on DER, CR had negative and significant effect on DER, SA had negative and significant effect on DER, SIZE had negative and not significant effect on DER, AG had positive and significant effect on DER, SG negative effect and significant against DER. The Adjusted R Square value is 0.260 this means the dependent variable can be explained by the independent variable, while the remaining 74.0% is explained by other causes outside the model. Keyword: Profitability (ROA), Liquidity (CR), Asset Structure (SA), Company Size (SIZE), Asset Growth (AG), Sales Growth (SG) and Capital Structure (DER)
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS DAN LEVERAGE SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2017) Eka Wulandini, 15.05.52.0007 Desi; Kartika, Andi
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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This study aims to test and analyze the effect of Corporate Social Responsibility on Corporate Values with Profitability and Leverage as Moderating Variables. This research was conducted on the Indonesia Stock Exchange using a unit of analysis of manufacturing companies. The sampling method uses purposive sampling with the research period from 2014 to 2017. The influence of corporate social responsibility towards company value with profitability and leverage as moderation variables are accepted using the method Moderated Regression Analysis (MRA). The results of this study indicate that corporate social responsibility doesn’t effect the company value, but profitability and leverage can moderate the influence between CSR and company value.
PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2017) Siska Fargylisa Saputri, 15.05.52.0321; Kartika, Andi
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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This study aims to examine and obtain empirical evidence about the effect of tax avoidance on firm value with transparency as a moderating variable in manufacturing companies listed on the Stock Exchange in 2013-2017. The data used is archived data in the form of annual reports and financial statements of manufacturing companies listed on the IDX The results of this study indicate that tax avoidance as measured by the Effective Tax Rate (ETR) proxy which has a significant positive influence on firm value measured using Tobins' Q ratio and transparency can weaken the moderation between the effect of tax avoidance on firm value.
PENGARUH KOMPETENSI, INDEPENDENSI, AKUNTABILITAS DAN MOTIVASI TERHADAP KUALITAS AUDIT (STUDI EMPIRIS AUDITOR EKSTERNAL DI KANTOR AKUNTAN PUBLIK SEMARANG) Nuriyana Rizki, 14.05.52.0126; Kartika, Andi
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

Factors that influence audit quality are cometency, independence, accountability and motivation. This study aims to examine the effect of competency, ndependence, accountability and motivation on audit quality. The population in this study were all auditors who worked at the Public Accounting Firm in Semarang. Sampling was done using the convenience sampling method and obtained a sample of 56 respondents. The primary data collection method is done through survey methods using a questionnaire. The data obtained using multiple linear model. The results of this study indicate that competence, independence, accountability and motivation affect audit quality.
ANALISI FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia) Nihayatul Farikhah, 16.05.62.0040; Kartika, Andi
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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This study aims to analyze the factors that influence audit delay in the property and real estate sub-sector companies listed on the “Bursa Efek Indonesia” for the period of 2014-2017. In this study the method used in sampling is the purposive sampling method. The type of data used is secondary data. The research data was analyzed with descriptive statistics and the method of data analysis using multiple linear regression with F test and t test. The results of the study are partial (t test), the results show that company size, KAP size, has a significant positive effect on audit delay. While solvency, profitability, and audit opinion have a significant negative effect on audit delay. And for audit committee variables there is no significant negative effect on audit delay.
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