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All Journal Akuntansi Krida Wacana JURNAL PENDIDIKAN TAMBUSAI Jurnal Ekonomi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Media Riset Bisnis & Manajemen Jurnal Akuntansi Trisakti Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Akuntansi

Bambang Sudaryono

Universitas Trisakti

Author-ID : 3200079

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 23 Documents Claim Missing Document

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Faktor yang Mempengaruhi Rentang Waktu Penyajian Laporan Keuangan Audit (Studi Empiris Keberadaan Divisi Internal Audit pada Perusahaan yang Terdaftar di BEJ) Sudaryono, Bambang; Sinaga, Santo
Akuntansi Krida Wacana vol. 7 no. 3 September 2007
Publisher : Akuntansi Krida Wacana

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Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Publik Sudaryono, Bambang; Rahman, Muhammad Bani
Akuntansi Krida Wacana vol. 7 no. 2 Mei 2007
Publisher : Akuntansi Krida Wacana

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Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Publik Bambang Sudaryono; Muhammad Bani Rahman
Jurnal Akuntansi vol. 7 no. 2 Mei 2007
Publisher : Jurnal Akuntansi

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INFLUENCE OF FIRM SIZE, INDUSTRY GROUP, ROE WITH CORPORATE DISCLOSURE AND ITS IMPACT TOWARDS ENVIRONMENTAL DISCLOSURE FOR COMPANIES LISTED AT THE JAKARTA STOCK EXCHANGE Bambang Sudaryono
Media Riset Akuntansi, Auditing & Informasi Vol. 7 No. 3 (2007): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study investigates the interaction and influence of firm size, industry group, ROE with corporate disclosure and its impact towards environmental disclosure for companies listed at the Jakarta Stock Exchange, on 691isted companies. The type of this research was explana-tory research. The method of analysis of this researrh used linear regression method to examine association between dependent and independent variables. The results show that the independent variables simultaneously influence firm size, industry group, ROE with corporate disclosure on corporate disclosure were tested with level of effect are weak in the range of 9,5% and simultaneously the effect of fiM1 size, industry group, ROE with corporate disclosure and its impact towards environmental disclosure are moderate in the amount of 63%. The difference of the result was caused bydifferent industry groups characteristics and firm size company listed in capital market in Indonesia.Keywords: firm size, industry group, ROE, corporate disclosure and environmental disclosu

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE SOCIAL RESPONSIBILITY Bambang Soedaryono; Deri Riduifana
Media Riset Akuntansi, Auditing & Informasi Vol. 13 No. 1 (2013): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research aims to obtain empirical evidence about the direct effect of GoodCorporate Governance (GCG) on firm value and the indirect effect of GCG on firm value through Corporate Social Responsibility (CSR). Good Corporate Governance elements which were used in this research, board of director size, number of board of director meetings, number of board independent commissioner, number of audit committee meetings, nomination and remuneration committee. This research also used firm’s size, firm’s age and type of industry as control variable. The population of this research was all companies that listed in Indonesian Stock Exchange (IDX) in 2010. Total sample in this research are 215 firms that selected with purposive sampling. Structural Equation Modeling (SEM) was used to analyze the direct and indirect effect of GCG on firm value through CSR. The result of this research indicates that the GCG which shown as number of board of director have significant direct effect influence on firm value, meanwhile for the indirect effect number of audit committee meetings has significant influence on firm value through CSR. The firm’s size and type of industry as variable control also have a significant influence on CSR, meanwhile firm’s age have no significant influence on CSR.

KESENJANGAN HARAPAN AUDIT SURVEY PADA AUDITOR DAN PEMAKAI LAPORAN KEUANGAN AUDITAN DI JAKARTA Bambang Soedaryono; Harti Budi Yanti
Media Riset Akuntansi, Auditing & Informasi Vol. 1 No. 3 (2001): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Ligio (1975 : 24) mendefinisikan kesenjangan harapan sebagai perbedaan tingkat kualitas harapan sebagai perbedaan tingkat kualitas dan standar dari pelaksanaan profesi akuntan dan apa yang dlharapkan untuk diselesaikan.Penehtian ini bertujuan memberikan bukti emphis terhadap masalah ada tidaknya perbedaan harapan antara auditor dengan pihak yang dibandingkan (pemakai laporan keuangan auditan).Hasil penelitian id mengungkapkan adanya perbedaan harapan antara auditor dengan masyarakat keuangan Indonesia yang diwakili oleh profesi manajer keuangan, bankir, pialang dan mahasiswa akuntansi. Perbedaan harapan ini terjadi disemua aspek yang dikaji meliputi auditor berikut hasil keda audtor, tanggungjawab auditor sehubungan laporan keuangan auditan, kinerja auditor, juga meliputi identifikasi faktor-faktor kunci keberhasilan dalam penugasan pemeriksaan. Implikasi, keterbatasan penelitian serta saran penelitian berikutnya disajikan pada bagian akhir tulisan idKeywords : audit expectation gap.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE SOCIAL RESPONSIBILITY Deri Riduifana, Bambang Soedaryono
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 3 (2011): DESEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research aims to obtain empirical evidence about the direct effect of Good Corporate Governance (GCG) on firm value and the indirect effect of GCG on firm value through Corporate Social Responsibility (CSR). Good Corporate Governance elements which were used in this research, board of director size, number of board of director meetings, number of board independent commissioner, number of audit committee meetings, nomination and remuneration committee. This research also used firm's size, firm's age and type of industry as control variable. The population of this research was all companies that listed in Indonesia Stock Exchange (IDX) in 2010. Total sample in this research are 215 firms that selected with purposive sampling. Structural Equation Modeling (SEM) was used to analyze the direct and indirect effect of GCG on firm value through CSR. The result of this research indicates that the GCG which shown as number of board of director have significant direct effect influence on firm value, meanwhile for the indirect effect number of audit committee meetings has significant influence on firm value through CSR. The firm's size and type of industry as variable control also have a significant influence on CSR, meanwhile firm's age have no significant influence on CSR.

ANALISIS PENGARUH PENERAPAN METODE ARUS BIAYA PERSEDIAAN, NILAI PERSEDIAAN DAN GROSS PROFIT MARGIN TERHADAP MARKET VALUE PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA Bambang Sudaryono; Hilda Hilda
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 2 No. 1 (2007): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The aim of this research is to find the influence of inventory cost flow methods, inventory value and gross profit margin to the company market value. The research data was gathered from the annually financial report 56 manufacturers companies that were sampled listed on Jakarta Stock Exchange (JSX) within the period of 2002-2005. Out of the 56 manufacturer companies, forty-eight of them are implementing the average inventory cost flow method and 8 companies implemented the FIFO inventory cost flow method. These samples were chooses by applying the purposed sampling method. The analysis was calculated by using classic assumption test consists of normalization data, multicoleneritas, autocorrelation and heterousskedastisitis test. Afterwards, hypothesis test was measured by utilizing the multiple regression test followed with F test and t test also independents t test act as a support for hypothesis test. The result of this research shows that as collectively the inventory cost flow methods, inventory value and gross profit margins significantly affected the market value. And as individually, the variable that significantly affects the market values is just inventory while the inventory cost flow methods and gross profit margin had a less impact to the market value.

Pengungkapan Korporasi dan Keterkaitannya dengan Informasi Lingkungan (Environmental Disclossure): Survei pada Perusahaan Publik di Bursa Efek Indoensia (BEI) tahun 2000 Bambang Sudaryono
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 3 No. 2 (2008): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The research based on random data from 68 listed company in Jakarta StockExchange in 2000. There are 25 company reported information about environment and the others did not report enviornment disclossure. The objective of the research is to know how listed company in JSX reported voluntary disclossure and how did listed company report mandatory enviornmental disclosssure. The research used univariat test for comparig mandatory disclossure and voluntary disclossure used by listed company in Jakarta Stock Exchange. The result of the research is the listed company reported voluntary enviromental disclossure more informatif than listed company reported mandatory environmental diclossure in financial statements. The other results of the result is more complete items reported in mandatory disclossure more informatif environmental data reported by listed company.

ANALISIS MANAJEMEN RISIKO PERUSAHAAN (ENTERPRISE RISK MANAGEMENT) DAN KEPATUHAN (COMPLIANCE) TERHADAP KINERJA PERUSAHAAAN Bambang Sudaryono
Media Riset Bisnis & Manajemen Vol. 12 No. 3 (2012): Media Riset Bisnis & Manajemen
Publisher : Universitas Trisakti

Research on the seven subsidiaries of State Owned Enterprises aims to obtain empirical evidence on enterprise risk management and compliance to corporate performance on audit reporting. The results that enterprise risk management is not significant influence on corporate performance. But compliance has a significant impact on corporate performance. The influence of enterprise risk management and compliance to company performance simultaneously having a more significant contribution than just relying on mere compliance. The impact of this research on internal audit theory that the corporation should include aspects of the risk management as has been adopted in the COSO 2004.Keywords: Enterprise risk management, Compliance, Corporate performance

Co-Authors Ahmad Farrel Herdian Bayani, Nur Cahyo Hadi Arrosyid Deri Riduifana Driya Sudaryono Driya Hilda Hilda Muhammad Bani Rahman Nabilah, Siti Rahman, Muhammad Bani Rosada Dewi Santo Sinaga Sekar Ayu Sukmarini Siti Farida Zahwa Yanti, Harti Budi Yvonne Augustine

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