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All Journal Jurnal Manajemen dan Kewirausahaan (JMDK) AJAR (Asian Journal of Accounting Research) (e-Journal)
Bambang Subroto
Brawijaya University
Decision Sciences, Operations Research & Management

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Mapping Market-Based Accounting Research in Indonesia: Graphics and Guidelines for Future Research Novrys Suhardianto; Bambang Subroto; Grahita Chandrarin
Asian Journal of Accounting Research Volume 2 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-2017-02-01-B004

Abstract

The purpose of this study is to describe the development of market based accounting research (MBAR) published in Indonesia for 10 years. This study attempts to explain the topics of MBAR, research method used, the variables, between-variable relationship formed, and the units analysis used in MBAR. This research uses qualitative-descriptive method to create descriptive models of MBAR articles published in accounting journals that have been accredited with minimum grade of B. The analysis of 109 MBAR articles of five accounting journals shows that 10 MBAR themes are still potential. Among three methods in MBAR, the multivariate association study is dominant. Some papers use intervening and moderating model to explore the relationship between accounting data and capital market reaction. The results for each theme are described in a research map that shows the relationship between variables (constructs) of MBAR from three units of analysis. This paper finds some implications to MBAR research agenda in the future, especially for meta-analysis research and triangulation research, due to many inconsistencies of the MBAR findings in Indonesia. In addition, accounting standard research topic is still promising in the moment of accounting standards transition.
Pengaruh Corporate Social Responsibility dan Komisaris Independen terhadap Agresivitas Pajak Yanti Nova Lita Simorangkir; Bambang Subroto; Wuryan Andayani
Jurnal Manajemen dan Kewirausahaan Vol 6, No 2 (2018): December 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v6i2.2277

Abstract

This study aims to determine the effect of the corporate sosial responsibility and independent commissioners on tax aggressiveness. This study are conducted on 130 firm-years manufacturing firms listed in the Indonesian Stock Exchange during period of 2012 to 2016, selected based on purposive sampling method. Tax aggressiveness is proxy by ETR. Corporate social responsibility activities measured based on disclosures referring to Gobal Reporting Initiative (GRI) guideline. Independent commissioner is the proportion of independent commissioner in the board of commissioners. The results show that: 1) tax aggressiveness can be suppressed by the increasing activity of corporate social responsibility, 2) tax aggressiveness is not influenced by independent commissioners in the company.  https://doi.org/10.26905/jmdk.v6i2.2277   
Co-Authors Grahita Chandrarin Imam Subekti Ni Made Wisni Arie Pramuki Novrys Suhardianto Wuryan Andayani Yanti Nova Lita Simorangkir