Kartika Hendra Titisari
Staf Pengajar Program Studi : Akuntansi Fakultas Ekonomi (FE) Universitas Islam Batik (UNIBA) Surakarta, Alamat Kantor

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PENGARUH ENVIRONMENTAL PERFORMANCE TERHADAP ECONOMIC PERFORMANCE Titisari, Kartika Hendra; Alviana, Khara
Manajemen Bisnis Syariah Nomor : 01/Th. VI Vol. 11 Januari 2012
Publisher : Manajemen Bisnis Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (10.68 KB)

Abstract

This study examined the relationship of environmental performance against the economic performance of companies in Indonesia. Economic  performance measured by ROA (return on assets). Environmental performance is measured by rating the environmental performance of companies or PROPER provided by Bapedal / Ministry of Environment. This study proves the hypothesis of unity that collectively - as there is significant influence between environmental performancet (PROPERt), total assetsst, industry sektort, and between ISO 14001t of economic performancet (ROAt), but the t test to prove there is positive but not significant between (a) environmental performancet (PROPERt) on economic performancet (ROAt), total assetsst of economic performancet (ROAt), (b) the influence sektor industryt of economic performancet (ROAt), and (c) ISO 14001t of economic performancet (ROAt). In the second hypothesis together there is no significant effect between environmental performancet (PROPERt), total assetsst, industry sektort, and between ISO 14001t  of economic performancet+1 (ROAt+1), and the t test that there is positive but not significant between (a) environmental performancet (PROPERt) on economic performancet+1 (ROAt+1), (b) total assetsst of economic performancet+1 (ROAt+1), and (c) ISO 14001t of economic performancet+1 (ROAt+1), however there are negative and not significant between the influence sektor industryt of economic performancet+1 (ROA t+1). This study also proved that rating, which is provided by the Indonesian government, it is quite reliable as a measure of corporate environmental performance, because compliance with international certification in the field of environment,ISO14001. Keywords: economic performance, environmental performance, total assets, industry sectors, ISO 14001.
IDENTIFIKASI POTENSI EKONOMI DAERAH BOYOLALI, KARANGANYAR, DAN SRAGEN Titisari, Kartika Hendra
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 2, No 2 (2009): September 2009
Publisher : Semarang State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v2i2.1469

Abstract

The implementation of regional autonomy requires local governments explore the economic potentialexisting in the region to be able to complete with other regions. One of the implications is of centralgovernment being reduced in managing development. Therefore, local revenues have to be found, sothat development can be continously financed. One of the strategies that have to be done by the localgovernment is to stimulate economic sectors, that are potential to develop and able to complete withother regions in Central Java, as source of local development funding. This research will analyze theeconomic potential of the region Boyolali, Karanganyar and Sragen with an analysis of internal andexternal potential. From the analysis of economic sectors that have the potential competitivenesscomparative and competitive superior to the growth of economic activity total for the three areas isagriculture.Keywords: GDP, Sector, Internal Potential, External Potential
PRAKTEK CORPORATE SOCIAL RESPONSIBILITY (CSR) DI PERUSAHAAN MULTINASIONAL Titisari, Kartika Hendra
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3497

Abstract

Purpose - In line with the stakeholder, social contract, and the legitimacy theory of the companys obligations under the CSR to maintain sustainability. The purpose of this article is to know the CSR practices of multinational companies in various countries.Design / methodology / approach - Overview is based on 15 articles published from 2007 to 2015 in academic databases are Emerald and Proquest with keywords CSR, MNC, and Multinational.Findings - Through a review of the literature, this paper presents the implementation of CSR in multinational companies in various countries, which requires the active participation of stakeholders.Study limitations / implications - The literature on the implementation of CSR is little available.Originality - This paper presents a review of literature on an important aspect in the implementation of CSR strategies of multinational companies, namely the social maturity of the international community and cultural evolution of political thought, social adaptation activities of multinational companies, and market diversification.Keywords: CSR, MNC, MultinationalType of paper: Literature Review
Leverage, Profitabilitas, Opini Audit, dan Ukuran Perusahaan terhadap Ketepatan Waktu Penyampaian Pelaporan Keuangan Titisari, Kartika Hendra; Agustin, Rina Anisa
Jurnal Analisis Bisnis Ekonomi Vol 15 No 2 (2017): Volume 15, Nomor 2, Oktober 2017
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh debt to equity ratio (leverange),profi tabilitas, opini audit dan ukuran perusahaan terhadap ketepatan waktu pelaporan keuanganperusahaan. Penelitian dengan sampel 34 perusahaan manufaktur sector industry dasar dan kimia tahun2014. Teknik analisis data dengan menggunakan regresi berganda. Hasil penelitian menunjukkan leverage(debt to equity ratio), profi tabilitas, dan ukuran perusahaan tidak berpengaruh terhadap ketepatan waktupelaporan keuangan perusahaan. Sedangkan leverage (DER) berpengaruh terhadap ketepatan waktupelaporan keuangan perusahaan. Perusahaan cenderung menunda pelaporannya jika opini audit tidaksesuai yang di harapkan. Sedangkan debt to equity ratio (leverange), dan profi tabilitas tidak menjadipertimbangan dalam penundaan pelaporan keuangan.
The Influence of Current Ratio, Inventory Turnover Ratio, Cash Turnover and Debt To Equity Ratio Against The Return on Investment in The Production of Industrial Companies Listed on The Stock Exchange of Malaysia in 2016 Umniati, Rika; Titisari, Kartika Hendra; Chomsatu, Yuli
Benefit: Jurnal Manajemen dan Bisnis Volume 3 No 2 Desember 2018
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v3i1.6533

Abstract

Abstract : This research aims to know the influence of Current Ratio, Inventory Turnover Ratio, Cash Turnover and Debt To Equity Ratio against the Return On Investment. The population in the study, namely the production of industrial companies listed on the stock exchange of Malaysia Year 2016 totalling 233 companies. Type of this research is quantitative research. Sampling using a purposive sampling technique. The number of samples as many as 131 research company. Methods of data analysis used in the study are using multiple linear regression test. Data analysis using SPSS 17 assistance. The results of this study indicate that a variable Inventory Turnover Ratio effect on Return On Investment. While the Current Ratio, variable Cash Turnover and Debt To Equity Ratio has no effect against a Return On InvestmentAbstraksi : Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Rasio Perputaran Persediaan, Perputaran Kas dan Rasio Hutang terhadap Ekuitas terhadap Return On Investment. Populasi dalam penelitian, yaitu produksi perusahaan industri yang terdaftar di bursa efek Malaysia Tahun 2016 berjumlah 233 perusahaan. Jenis penelitian ini adalah penelitian kuantitatif. Pengambilan sampel menggunakan teknik purposive sampling. Jumlah sampel sebanyak 131 perusahaan penelitian. Metode analisis data yang digunakan dalam penelitian ini menggunakan uji regresi linier berganda. Analisis data menggunakan bantuan SPSS 17. Hasil penelitian ini menunjukkan bahwa variabel Inventory Turnover Ratio berpengaruh terhadap Return On Investment. Sedangkan Current Ratio, variabel Cash Turnover dan Debt To Equity Ratio tidak berpengaruh terhadap Return On Investment.
Leverage, Profitabilitas, Opini Audit, dan Ukuran Perusahaan terhadap Ketepatan Waktu Penyampaian Pelaporan Keuangan Titisari, Kartika Hendra; Agustin, Rina Anisa
Jurnal Analisis Bisnis Ekonomi Vol 15 No 2 (2017): Volume 15, Nomor 2, Oktober 2017
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.039 KB) | DOI: 10.31603/bisnisekonomi.v15i2.1836

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh debt to equity ratio (leverange),profi tabilitas, opini audit dan ukuran perusahaan terhadap ketepatan waktu pelaporan keuanganperusahaan. Penelitian dengan sampel 34 perusahaan manufaktur sector industry dasar dan kimia tahun2014. Teknik analisis data dengan menggunakan regresi berganda. Hasil penelitian menunjukkan leverage(debt to equity ratio), profi tabilitas, dan ukuran perusahaan tidak berpengaruh terhadap ketepatan waktupelaporan keuangan perusahaan. Sedangkan leverage (DER) berpengaruh terhadap ketepatan waktupelaporan keuangan perusahaan. Perusahaan cenderung menunda pelaporannya jika opini audit tidaksesuai yang di harapkan. Sedangkan debt to equity ratio (leverange), dan profi tabilitas tidak menjadipertimbangan dalam penundaan pelaporan keuangan.
IDENTIFIKASI POTENSI EKONOMI DAERAH BOYOLALI, KARANGANYAR, DAN SRAGEN Titisari, Kartika Hendra
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 2, No 2 (2009): September 2009
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v2i2.1469

Abstract

The implementation of regional autonomy requires local governments explore the economic potentialexisting in the region to be able to complete with other regions. One of the implications is of centralgovernment being reduced in managing development. Therefore, local revenues have to be found, sothat development can be continously financed. One of the strategies that have to be done by the localgovernment is to stimulate economic sectors, that are potential to develop and able to complete withother regions in Central Java, as source of local development funding. This research will analyze theeconomic potential of the region Boyolali, Karanganyar and Sragen with an analysis of internal andexternal potential. From the analysis of economic sectors that have the potential competitivenesscomparative and competitive superior to the growth of economic activity total for the three areas isagriculture.Keywords: GDP, Sector, Internal Potential, External Potential
CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE: INTELLECTUAL CAPITAL SEBAGAI VARIABEL MEDIASI Machmuddah, Zaky; Oktafiyani, Melati; Titisari, Kartika Hendra
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.706 KB)

Abstract

Corporate Social Responsibility Practice, intellectual capital and corporate financial performance are the main issues of the research. The aims of the current research are to prove the effect of Cor­porate Social Responsibility Practice on Corporate Financial Performance with IC as a mediating variable. All companies listed in Indonesian Stock Exchange, from 2012-2014 are the population of the research. The total of research samples are 21 companies with 63 annual reports conduc­ted by using purposive sampling method. Data analysis used is warpPLS version 4.0 with direct effect models and indirect effect models. The research findings indicated that Corporate Social Responsibility Practice positively and significantly affected to Intellectual Capital, Corporate Soci­al Responsibility Practice positively and significantly affected to Corporate Financial Performance, Intellectual Capital positively and significantly affected to Corporate Financial Performance and Intellectual Capital mediated the effect of Corporate Social Responsibility Practice to Corporate Fi­nancial Performance. The practical implication of the research is to give suggestions to all compa­nies about the role of Corporate Social Responsibility Practice and intellectual capital to increase Corporate Financial Performance. It can be used to companies to increase the Corporate Financial Performance.
PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN BARANG INDUSTRI KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2014 – 2018 Dayanara, Larosa; Titisari, Kartika Hendra; Wijayanti, Anita
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This Research aims to test the leverage, profitability, size of the company and capital intensity against tax avoidance. On the research of these independent variables using Leverage, profitability of the company's size and capital intensity while the variable dependennya is tax avoidance. The population in this research is the company's industrial goods and consumption listed in Indonesia stock exchange period in 2014 - 2018 the company, using the method of purposive sampling yielded 13 companies that meet the criteria. This research uses linear regression analysis double. Results on the research indicates that the profitability of the company and the size effect on tax evasion while the variable doesn't effect on tax evasion. Based on the test results the coefficient of determination (R2) of earned 32.8% of tax avoidance variable can be explained by the variable leverage, profitability, size of the company and capital intensity, while the rest were 67.2% in the other factors explain by factors outside of the variables in the study.
Pengaruh profitabilitas, leverage, ukuran perusahaan dan kepemilikan manajerial terhadap nilai perusahaan Bagaskara, Ramsa Satria; Titisari, Kartika Hendra; Dewi, Riana Rachmawati
FORUM EKONOMI Vol 23, No 1 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v23i1.8949

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan dan kepemilikan manajerial terhadap nilai perusahaan. Penelitian ini menggunakan data sekunder laporan tahunan perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2019. Populasi dalam penelitian ini adalah perusahaan makanan dan minuman dengan menggunakan metode purposive sampling, menghasilkan 14 perusahaan yang layak. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh terhadap nilai perusahaan, sedangkan profitabilitas, leverage dan kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan.