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All Journal Jurnal Pendidikan dan Pemberdayaan Masyarakat Jurnal ASET (Akuntansi Riset) ABDIMAS Jurnal Pengabdian Kepada Masyarakat Proceeding of International Conference on Entrepreneurship (IConEnt) KALBISIANA Jurnal Sains, Bisnis dan Teknologi Jurnal Akuntansi
Budi Kurniawan
Institut Teknologi Dan Bisnis Kalbis
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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Pengaruh Ukuran Perusahaan, Opini Audit dan Kepemilikan Publik Terhadap Audit Delay Feline Chiquita; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This study aims to determine and analyze the effect of firm size, audit opinion and stock ownership on audit delay. The population in this study is all companies in the property and real estate sector listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique uses the purposive sampling method which produces a sample of 39 companies with a total of 195 observations. The data analysis method used is multiple regression analysis with a fixed effect model approach. The results of the partial test show that firm size has a positive effect on audit delay, audit opinion has no effect on audit delay and public ownership has a negative effect on audit delay.
Pengaruh Pressure, Opportunity dan Rationalization terhadap Financial Statement Fraud pada Perusahaan property dan Real Estate Radot Christian; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This study aims to examine the effect of pressure, opportunity and rationalization on financial statement fraud. The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of research samples obtained was 35 companies using purposive sampling method, then the amount of data in this study was 175. This research method was analyzed by multiple linear analysis and the research tool used was E-views 10. The results of the partial test showed that pressure had a significant effect on financial statement fraud, while opportunity and rationalization have no significant effect on financial statement fraud.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Umur Perusahaan terhadap Audit Report Lag pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016-2019 Mia Nurulzanah; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This research aims to examine the effect of profitability, firm size and firm age on audit report lag. The samples used in this study are manufacturing companies in the food and beverage sub- sector listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period, with a total population of 80 and a sample of 20 companies. Sampling was carried out using purposive sampling method with data analysis method using panel data regression method. The results of the analysis of the data obtained are that the profitability variable has a positive effect on audit report lag and the age of the company has a positive effect, while the firm size variable has a negative effect. Based on the results of the determination test, the value of the Adjusted R-Square is 0.475317, this means that it is equivalent to 47.5%. It can be explained by three independent variables (profitability, company size and age of the company) that affect the audit report lag. While the remaining 52.5% were influenced by other variables that were not researched by the researcher.
Pengaruh Rasio Likuiditas, Leverage, Rasio Aktivitas, dan Firm Size Terhadap Earning Per Share (EPS) pada Perusahaan Sektor Customer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Fenny; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This study aims to analyze the influence of Liquidity, Leverage, Activity and Firm Size on Earning Per share. The population in this study is companies in customer goods industry listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. The data used in this study is secondary data obtained from the Indonesia Stock Exchange web. The number of samples used as many as 34 companies with the number of observations as many as 102 through purposive sampling. The data analysis method used is multiple regression by using SPSS version 26. The results showed that partially Current Ratio, Debt to Equity Ratio has a positive and significant effect on Earning per Share. Firm Size has no effect on Earning per Share. Results simultaneously show Liquidity, Leverage, Activity and Firm Size simultaneously affect Earning Per Share.
Pengaruh Opini Auditor, Pergantian Manajemen dan Ukuran Perusahaan Klien Terhadap Auditor Switching Michellia Ayu; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This study provides an analysis to determine the effect of auditor's opinion, management turnover and company size on auditor switching. Audit opinion, company size and management turnover. The population in this study are all companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of research samples obtained was 52 manufacturing companies for the period 2015-2019, using the purposive sampling method and the amount of research data obtained was 260. The data analysis method used was quantitative logistic regression. The results of this study indicate that audit opinion and firm size have no effect on auditor switching, while management changes have an effect on auditor switching.
Pengaruh Profitabilitas, Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Pertambangan Khaldea Azzahra; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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The objective to be achieved in this research is to know the influence of profitability, capital structure and firm size on firm value in mining companies listed on the Indonesia Stock Exchange in 2017-2019. This research using secondary data from annual financial statement of mining company listed on Indonesia Stock Exchange from 2017 to 2019. The sample used in the research are 38 companies that meet the criteria based on purposive sampling and used 3 periods of each companies so that resulting in 114 sample. The result of this research indicates that profitability has no effect on the firm value. While the capital structure and firm size have effect on the firm value.
Pengaruh Kontribusi Pajak Restoran, Pajak Hiburan, Pajak Reklame Terhadap Pendapatan Asli Daerah Provinsi DKI Jakarta Nadya Rahmadini; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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The purpose of this study was to determine the contribution of restaurant tax, entertainment tax, and advertisement tax toward local original income of DKI Jakarta Province. This study uses a saturated sampling technique, namely the realization of restaurant tax revenues, entertainment taxes, advertisement taxes, and local original income for the DKI Jakarta Province from 2014 to 2019. The results of the study show that partially restaurant taxes, entertainment taxes, and advertisement taxes have no significant effect to local original income. Simultaneously restaurant tax, entertainment tax and advertisement tax have no significant effect on the regional revenue of DKI Jakarta Province in 2014 – 2019.
Pengaruh Return On Asset, Debt To Asset Ratio dan Current Ratio Terhadap Financial Distress pada Perbankan Monica Febriyanti; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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The purpose of this study was to see the return on assets, debt to assets ratio, and current ratio to financial distress. Financial distress can be done by all companies, both large and small companies. In this study, the method used is quantitative research, with research methods using literature review from scientific journals. This study shows the results that show that the return on assets to financial distress, debt to asset ratio has an effect on financial distress, and the current ratio has no effect on financial distress.
Pengaruh Pemahaman Kode Etik Profesi Akuntansi dan Kecerdasan Manusia Terhadap Perilaku Etis Mahasiswa Akuntansi Kalbis Gabriella Felicia Korompis; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This study aims to examine and obtain empirical evidence of the effect of understanding the code of ethics of the accounting profession, and human intelligence on the ethical behavior of Kalbis Institute students. The population in this study were active students in the Kalbis Institute morning class class 2017 – 2020. The number of samples in this study was 125 students and by proportional random sampling the amount of research data obtained was 95 students. The data analysis method used is simple and multiple linear regression. The test results show a significance value of 0.000 < 0.05, so it can be ascertained that understanding the code of ethics of the accounting profession, and human intelligence affect the ethical behavior of Kalbis Institute students.
Pengaruh Proporsi Dewan Komisaris Independen, Komite Audit dan Audit Internal Terhadap Manajemen Laba Berbasis Akrual Grace Fitri Angelica; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This study is a quantitative study that aims to determine the effect of the proportion of independent commissioners from manufacturing companies, audit committees who have more ability in accounting for the management of company financial statements and whether internal audit has a close relationship with accrual-based earnings management as a moderating variable. The population in this study are all manufacturing companies. The number of research samples that have been obtained are 19 companies using purposive sampling method. The data analysis method used is path analysis using E-views 10. The results of this study indicate that the audit committee has a positive effect on earnings management in the company, the proportion of independent commissioners has no effect on company earnings management and internal audit has a negative effect on accrual basis earnings management as a variable. moderation. So that has a close relationship with the company's earnings management, namely the audit committee in reporting the results of the annual audit report on manufacturing companies
Co-Authors Andrey Hasiholan Pulungan Angela Komala Audrey Azzahra Ayang Novasya Claudia Jessica Tunadi Elfina Astrela Sambuaga Ersa Nur Anggraeni Feline Chiquita Fenny Ferreriano Joseph Riantio Wadhi Florencia Irena Lawita Gabriella Felicia Korompis Grace Fitri Angelica Kenny Fernando Kenny Fernando Khaldea Azzahra Kimberli Kimberli Lisia Oktafiani Maria Maurin Ayu Atmanti Maulana Malik Muhammad Meita Margaretha Mia Nurulzanah Michellia Ayu Monica Febriyanti Nadya Rahmadini Nadya Syafira Pudaya Putri Dwi Oktaviani Radot Christian Ricard Hermawan Satrio Rishad Pratama Sintania Geanita Victoria Del Gracia Matahelumual Yolanda Rian Wiratam Yolanda Rian Wiratama