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FAKTOR FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR DI JAWA TENGAH (Studi Empiris pada Kantor Akuntan Publik di Jawa Tengah)
Rakai A.W.S, Brilian Akbar
; Kartika, Andi
Dinamika Akuntansi Keuangan dan Perbankan
Vol 4
, No 2
(2016)
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...
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PENGARUH PEMAHAMAN PERATURAN PAJAK DAN PELAYANAN APARAT PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI (Studi Kasus Pada UMKM yang terdaftar di KPP Pratama Demak)
., Suntono
; Kartika, Andi
Dinamika Akuntansi Keuangan dan Perbankan
Vol 4
, No 1
(2015)
The purpose of this study re-write the understanding of the tax laws and officials tax service on taxpayer compliance with risk prefernces as a moderating variable. The population in this research in taxpayer MSMEs listed in KPP Pratama Demak. The sampling tehnique was convenience sampling method which produced a sample of 88 MSMEs. The analysis methode that used in study is a multiple linier regression analysis. The results showed that an understanding of the tax law and officials tax service h...
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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Lukitasari, Yunia Putri
; kartika, Andi
Dinamika Akuntansi Keuangan dan Perbankan
Vol 3
, No 2
(2015)
The purpose of this reseach is to examine influence of Third Party Funds, Operating Expanse to Operating Income, CapitalAdequacy Ratio, Loan to Deposit Ratio, Non Performing Loan throught financial performance of public banking listed atIndonesian Stock Exchange during 2010-2012. Population of this research are Commercial Bank that resgistered inIndonesian Stock Exchange from 2010 till 2012. Data on this research are coming from Indonesian Stock Exchange (ISX).Sample are choosen by purposive sam...
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PERBANDINGAN SENSITIVITAS ETIS ANTARA MAHASISWA AKUNTANSI PRIA DAN WANITA SERTA MAHASISWA AKUNTANSI DAN MANAJEMEN (Studi Empirik Pada Perguruan Tinggi Di Semarang)
Kartika, Andi
Dinamika Akuntansi Keuangan dan Perbankan
Vol 2
, No 1
(2014)
This study will analyze the differences in ethical sensitivity of students in Semarang. The goal is to determine differences in the activity and behavior of the students. The population in this study were students of accounting and management at private universities in Semarang. In this study the researchers used the criteria to get closer to the subject matter. The criteria used in this study were students who were third semester to semester end. Results of this study indicate that there is no...
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PENGARUH KONDISI KEUANGAN DAN NON KEUANGAN TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BEI
Kartika, Andi
Dinamika Akuntansi Keuangan dan Perbankan
Vol 1
, No 1
(2012)
This research is a study that tested the effect of Financial Condition, Audit Quality, Audit Opinions ofPrior Year, the Company’s Growth, Opinion Shopping of the acceptance of Going Concern in themanufacturing companies listed at Indonesia Stock Exchange. In this study, researchers usedpurposive sampling and sample size to obtain a sample of 80 manufacturing companies listed on theStock Exchange in the year 2006-2009. The method of analysis used was logistic regression. Theresults of this study...
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