Article Per Year (5 Year)
p-Index From 2019 - 2024
2.745
P-Index
This Author published in this journals
All Journal Jurnal ASET (Akuntansi Riset) KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Budi Kurniawan
Institut Teknologi dan Bisnis Kalbis
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
Perceived Seriousness Of Wrongdoing And Peer Reporting Intention: The Moderating Role Of Wrongdoer’s Status Andrey Hasiholan Pulungan; Audrey Azzahra; Kenny Fernando; Budi Kurniawan
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.51855

Abstract

Main Purpose - This study intends to evaluate the moderating effect of wrongdoer status (close friends or acquaintances) on the link between perceived wrongdoing seriousness and intention to report academic misconductMethod - This research used a 1x2 experimental design between subjects. One hundred eleven participants from three universities were involved in the experiments. Participants were selected using a method of purposive sampling. However, only 106 responses can be analyzed using SMART PLS 4 due to insufficient responses from some participants.Main Findings - The findings indicate that students are more likely to report academic misconduct when they consider it to be more severe. However, if the perpetrator is a close friend, the likelihood of a student reporting academic misconduct is significantly reduced.Theory and Practical Implications – This study has consequences for how colleges respond when students report their friends for academic dishonesty. Students fear that if they report the inappropriate activity of their close friends, they would be left by their friends. Educating students and faculty members on the need of recognizing and reporting academic dishonesty could contribute to the creation of an ethical university culture.Novelty – Prior research has often been descriptive and qualitative, meanwhile, this study applies path analysis to provide empirical evidence specifically in the Indonesian context about the impact of friendship on students' willingness to report academic misconduct. 
Pengaruh Pemahaman, Kesadaran, Kualitas Pelayanan dan Ketegasan Sanksi Terhadap Kepatuhan Membayar Pajak Wajib Pajak Orang Pribadi di KPP Pratama Pondok Gede Lisia Oktafiani; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 1 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was conducted to determine the relationship and influence of understanding, awareness, service quality, and firmness of sanctions on compliance with paying individual taxpayers' taxes at KPP Pratama Pondok Gede. This study uses quantitative data by distributing questionnaires to respondents using a Likert scale. The population is an individual taxpayer who is registered and actively making tax payments. The sample is 100 people with non-probability quota sampling technique. Data analysis methods include: research instrument test, classical assumption test, multiple linear regression test and hypothesis testing. The result of this research is that understanding and service quality have no effect on individual taxpayer compliance. Awareness and firmness of sanctions have a positive and significant impact on individual taxpayer compliance.
Pengaruh Debt default, Mandatory disclosure, dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Sintania Geanita; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines the effect of debt default, mandatory disclosure, and company size on going concern audit opinion. The population in this study are all manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The number of samples used in this study were 68 companies with a sampling technique using purposive sampling and the number of observations of research data obtained was 272. The research method used was logistic regression. The results of the study conclude that debt default has a positive effect on going-concern audit opinion. Mandatory disclosure has a negative effect on going-concern audit opinion, while firm size has no effect on going-concern audit opinion.
Pengaruh Kebijakan Dividen, Kebijakan Hutang, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Angela Komala; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to show and provide information on how a company can be measured by three important aspects of the company, namely dividend policy, debt policy, and profitability. The testing method in this study uses multiple linear analysis. With a pandemic like this, some companies, especially in certain sectors, will definitely experience a decline in profits. However, many companies have also changed their policies so that companies can survive in the midst of a pandemic. The research sector in this study is the ceramic, glass, and porcelain sector using their financial statements for the period 2016 – 2020. The results of this study state that in the ceramic, glass and porcelain sector, dividends and debt policy do not affect firm value. but profitability that affects the value of the company. The researcher hopes that this research can be useful for investors, the general public, and also in the future.
Pengaruh Profitabilitas, Kepemilikan Manajerial, Komite Audit, dan Audit Tenure terhadap Opini Audit Going Concern Satrio Rishad Pratama; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of profitability, managerial ownership, audit committees, and audit tenure on audit opinions going concern. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. Sampling was conducted with purposive sampling technique and the number of samples in this study was 53 companies so that the number of observations of research data obtained was 265. This study was analyzed using logistic regression analysis. The results of the study concluded that profitability and audit committees negatively influenced the opinion of audit going concern, managerial ownership positively influenced the opinion of audit going concern, while audit tenure had no effect on the opinion of audit going concern.
Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2017-2020 Ersa Nur Anggraeni; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 2 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to analyze the impact of profitability, leverage, sales growth and company size on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange in 2017-2020. Samples that meet the criteria by using the purposive sampling method collected 44 companies. The data processing technique uses the E-views version 10 application program. The results of this study partially confirm that profitability, leverage, sales growth, and company size have no significant effect on tax avoidance.
Pengaruh Faktor Fundamental, Economic Value Added dan Market Value Added Terhadap Return Saham pada Perusahaan Industri Nadya Syafira Pudaya; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study uses quantitative research that aims to see whether there is an influence of fundamental factors, economic value added, market value added on stock returns. Measuring fundamental factors with 5 dimensions, namely: current ratio, return on assets, debt equity ratio, price book value, total asset turnover. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. The number of research samples obtained were 101 companies with purposive sampling method. Data analysis using multiple regression using. The results show that the current ratio, debt equity ratio, total asset turnover, and market value added have a positive effect on stock returns. Meanwhile, return on assets, price book value ,and economic value added have no effect on stock returns.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.
Co-Authors Andrey Hasiholan Pulungan Angela Komala Audrey Azzahra Ayang Novasya Ersa Nur Anggraeni Feline Chiquita Fenny Ferreriano Joseph Riantio Wadhi Gabriella Felicia Korompis Grace Fitri Angelica Kenny Fernando Khaldea Azzahra Lisia Oktafiani Meita Margaretha Mia Nurulzanah Michellia Ayu Monica Febriyanti Nadya Rahmadini Nadya Syafira Pudaya Putri Dwi Oktaviani Radot Christian Satrio Rishad Pratama Sintania Geanita