Article Per Year (5 Year)
p-Index From 2020 - 2025
0.702
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Akuntansi Keuangan dan Bisnis Journal of Innovation in Management, Accounting and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Angga Permadi Karpriana
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI NASABAH UNTUK MENGADOPSI TEKNOLOGI INTERNET BANKING DI KALIMANTAN BARAT Angga Permadi Karpriana
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 7 No 2 (2019): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v7i2.1698

Abstract

This research is aimed to examine what factors affect bank customers in adopting or using internet banking services in Indonesia. This study focuses on the variables of Enjoyment, Information on Online Banking (Info on Online Banking), Security and Confidentiality (Security & Privacy), Quality of Internet Connection (Quality of Internet), Attitudes Toward Use (Attitude Towards Using) and also two variables contained in the Technology Acceptance Model (TAM).
Analisis Kemampuan Arus Kas Operasi, Laba Bersih, Komponen Akrual, dan Rasio Piutang Dalam Memprediksi Arus Kas Operasi Masa Depan (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia) Angga Permadi Karpriana
Jurnal Akuntansi Keuangan dan Bisnis Vol 12 No 2 (2019): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.53 KB) | DOI: 10.35143/jakb.v12i2.2548

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai kemampuan arus kas operasi, laba bersih, komponen akrual dam rasio piutang dalam memprediksi arus kas operasi masa depan. variabel independen yang digunakan adalah arus kas operasi, laba bersih, perubahan piutang, perubahan persediaan, perubahan hutang, beban depresiasi dan amortisasi, dan rasio piutang. Penelitian ini menggunakan model regresi berganda. Sampel yang digunakan dalam penelitian ini sebanyak 59 perusahaan manufaktur yang terdaftar di BEI. Metode pengambilan sampel yang dipakai adalah purposive sampling. Hasil penelitian menunjukan bahwa arus kas operasi, laba bersih, beban depresiasi dan amortisasi, dan rasio piutang memiliki kemampuan prediksi signifikan terhadap arus kas operasi masa depan. Sedangkan perubahan piutang, perubahan persediaan dan perubahan hutang tidak memiliki kemampuan prediksi signifikan terhadap arus kas operasi masa depan. Kata kunci: Arus Kas Operasi, Laba Bersih, Komponen Akrual, Rasio Piutang, Arus Kas Operasi Masa Depan
Pengaruh Motivasi Auditor, Kompetensi, dan Obyektivitas Terhadap Kualitas Audit dengan Kecerdasan Spiritual Sebagai Variabel Moderasi Khasanah, Magnalia Restu; Muhsin, Haryono,; Angga Permadi Karpriana; Rusliyawati, Rusliyawati
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 2 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i2.1438

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi, kompetensi, dan obyektivitas terhadap kualitas audit, serta peran kecerdasan spiritual sebagai variabel moderasi pada auditor di BPKP Provinsi Kalimantan Barat. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian kausal. Sampel ditentukan melalui teknik purposive sampling dengan kriteria auditor yang telah bekerja minimal satu tahun di BPKP Provinsi Kalimantan Barat. Pengumpulan data dilakukan melalui kuesioner dengan skala Likert, dan analisis data menggunakan WarpPLS 8.0. Hasil penelitian menunjukkan bahwa motivasi auditor berpengaruh signifikan namun negatif terhadap kualitas audit, sedangkan kompetensi tidak berpengaruh signifikan. Obyektivitas auditor terbukti berpengaruh positif dan signifikan terhadap kualitas audit. Kecerdasan spiritual memoderasi secara negatif hubungan antara motivasi dan kualitas audit, tidak memoderasi hubungan antara kompetensi dan kualitas audit, namun secara signifikan memoderasi hubungan antara obyektivitas dan kualitas audit secara positif. Temuan ini menekankan pentingnya pengembangan auditor yang holistik, tidak hanya pada aspek teknis dan profesionalisme, tetapi juga pada nilai-nilai spiritual dan etika untuk menghasilkan audit yang berkualitas dan dapat dipercaya.
Pengaruh Kepemilikan Institusional, Proporsi Komisaris Independen dan Profitabilitas Terhadap Penghindaran Pajak Dinida Prilya; Fera Damayanti; Angga Permadi Karpriana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8530

Abstract

The purpose of this study is to evaluate and analyze the impact of institutional ownership, proportion of independent commissioners and profitability (ROA &ROE) on tax avoidance. This research applies a quantitative approach with descriptive statistical methods. The population studied includes companies in the food and beverage sector listed on the Indonesia Stock Exchange from 2019 to 2023. Sample collection was carried out using purposive sampling technique, with a total sample of 60. The annual report of each company and data in the form of information from the IDX for data collection needs become secondary data. Multiple linear regression testing was carried out using SPSS version 26 software as a data processing tool. The findings of this study indicate that institutional ownership and return on equity (ROE) have a negative, but insignificant, impact on tax avoidance. Meanwhile, the proportion of independent commissioners has a positive and significant impact on tax avoidance and return on assets (ROA) has a positive but insignificant impact on tax avoidance.
Pengaruh Kepemilikan Institusional, Proporsi Komisaris Independen dan Profitabilitas Terhadap Penghindaran Pajak Dinida Prilya; Fera Damayanti; Angga Permadi Karpriana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8530

Abstract

The purpose of this study is to evaluate and analyze the impact of institutional ownership, proportion of independent commissioners and profitability (ROA &ROE) on tax avoidance. This research applies a quantitative approach with descriptive statistical methods. The population studied includes companies in the food and beverage sector listed on the Indonesia Stock Exchange from 2019 to 2023. Sample collection was carried out using purposive sampling technique, with a total sample of 60. The annual report of each company and data in the form of information from the IDX for data collection needs become secondary data. Multiple linear regression testing was carried out using SPSS version 26 software as a data processing tool. The findings of this study indicate that institutional ownership and return on equity (ROE) have a negative, but insignificant, impact on tax avoidance. Meanwhile, the proportion of independent commissioners has a positive and significant impact on tax avoidance and return on assets (ROA) has a positive but insignificant impact on tax avoidance.
Co-Authors ., Rusliyawati Dinida Prilya Fera Damayanti Khasanah, Magnalia Restu Muhsin, Haryono,