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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI JURNAL ECONOMIA Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment Asian Journal of Accounting Research MIX : Jurnal Ilmiah Manajemen JABE (Journal of Accounting and Business Education) Jurnal Akuntansi Aktual AFRE Accounting Financial Review Assets: Jurnal Akuntansi dan Pendidikan EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Journal of Applied Business, Taxation and Economics Reseach Jurnal Akuntansi dan Keuangan Indonesia Basic and Applied Accounting Research Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Bambang Subroto
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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KINERJA EFISIENSI KANTOR PELAYANAN PAJAK PRATAMA:PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA) Hendra Triantoro; Bambang Subroto
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 3, JANUARI 2016
Publisher : Universitas Negeri Malang

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Abstract

Abstract: This research aims to assess the technical efficiency performance of Small Taxpayer Office(KPP Pratama) in the Regional Tax Office of East Java III, during 2011-2014, uses Data EnvelopmentAnalysis (DEA) approach. Input variables are spending, the number of Account Representative, and thenumber Tax Auditor, while tax revenues are selected as output variable. The results showed that therewere four units Small Taxpayer Office, that are more efficient compared to other units. Reallocation ofinput resources are needed to improve the efficiency pf the other units.Keywords: efficiency, Data Envelopment Analysis (DEA), Small Taxpayer Office
KINERJA EFISIENSI KANTOR PELAYANAN PAJAK PRATAMA: PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA) Hendra Triantoro; Bambang Subroto
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 1, JANUARI 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1758.294 KB) | DOI: 10.17977/um004v4i12017p034

Abstract

This research aims to assess the technical efficiency performance of Small Taxpayer Office (KPP Pratama) in the Regional Tax Office of East Java III, during 2011-2014, uses Data Envelopment Analysis (DEA) approach. Input variables are spending, the number of Account Representative, and the number Tax Auditor, while tax revenues are selected as output variable. The results showed that there were four units Small Taxpayer Office, that are more efficient compared to other units. Reallocation of input resources are needed to improve the efficiency pf the other units.Keywords: efficiency, Data Envelopment Analysis (DEA), Small Taxpayer Office
PENGARUH ANGGARAN PARTISIPATIF DAN KAPASITAS INDIVIDU TERHADAP SENJANGAN ANGGARAN DAN KINERJA APARATUR PEMERINTAH (STUDI EMPIRIS PADA PEMERINTAH PROPINSI JAWA TIMUR) Hendra Yuniarno Saputra; Bambang Subroto; Abdul Ghofar
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 1, JANUARI 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.745 KB) | DOI: 10.17977/um004v4i12017p046

Abstract

This study reviews the direct influence of participatory budgeting and individual capacity on budgetary slack and the performance of government officials. Further, it also reviews the role of budgetary slack in mediating participatory budgeting and capacity of individual on the performance of government officials. The sample of this study is 111 department head in the provincial government of East Java. The results show that the performance of government officials increases/decreases due to participatory budgeting and individual capacity. In addition, this study identifies that budgetary slack increases/decreases because of participatory budget. However, it does not find the mediating role of budgetary slack in the relation between participatory budget and capacity of individual on the performance of government officials.Keywords: The performance of government officials, budgetary slack, intervening, SEM-PLS
PENERIMAAN AUDITOR TERHADAP PENYIMPANGAN PERILAKU AUDIT MELALUI PENDEKATAN KARATERISTIK PERSONAL AUDITOR Mila Susanti; Bambang Subroto
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research aimed at examining the effect of personal characteristics of auditors toward acceptance of  dysfunctional  auditor  behavior.  Samples  of  this  research  were  auditors  in  East  Java  who  have experience working as an auditor for at least one year and ever did a general audit of the financial statements of the company. Setting those criteria, 110 auditors met the criteria to be taken as samples of this research. The research data collection was conducted by means of questionnaire. The results showed that the auditor's acceptance of dysfunctional audit behavior is not affected by external locus of control. Improving employee’s performance led to an increase in the auditor's acceptance of dysfunctional behavior, while decreasing turnover intentions lead to an increase in the auditor's acceptance of dysfunctional behavior. The results also revealed that turnover intention is affected by the external locus of control, employee’s performance and organizational commitment. In addition, it can be concluded that employee performance and organizational commitment is not affected by an external locus of control.   Keywords:Acceptance  of  dysfunctional  auditor  behavior,  external  locus  of  control,  employee’s performance, turnover intention, organizational commitment  
PENGARUH PERUBAHAN PENGUMUMAN DIVIDEN TERHADAP HARGA SAHAM I Wayan Krisna Widsatrya; Bambang Subroto
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to examine the effect of dividend change announcement, dividend increase, and dividend decrease on stock prices used by the company. By using purposive sampling technique, 55 companies that announced dividend increases and 46 companies that announced dividend decrease on companies listed in Indonesia Stock Exchange during 2010-2014. The data analysis technique uses a one-sample t test and multiple regression analysis. The results show that there are positive abnormal return during the dividend increase announcement and a negative abnormal return during the dividend decrease announcement. In the dividend change announcement, it shows a positive relationship with stock prices. It means that greater change in dividends paid results in higher stock prices. In the dividend increase announcement, there is a positive relationship with stock prices which results in higher stock price. In the case of dividend decrease announcement, it shows no correlation with the stock price. Keywords: Dividend Change, Dividend Increase, Dividend Decrease, Abnormal Return, Stock Price.
PENDANAAN UTANG PERUSAHAAN DAN KUALITAS LABA Muwachchidatul Ummah; Bambang Subroto
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh antara utang, utang rendah, dan utang tinggi yang digunakan oleh perusahaan terhadap kualitas laba. Pemilihan sampel yang menggunakan teknik  purposive sampling  menghasilkan 267 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia selama tahun 2012. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil pengujian menunjukkan bahwa utang perusahaan berhubungan negatif dengan kualitas laba, yang berarti semakin tinggi utang maka kualitas laba semakin menurun. Pada tingkat utang rendah, utang berhubungan positif dengan kualitas laba yang berarti kualitas laba perusahaan tinggi. Sedangkan pada tingkat utang tinggi, utang berhubungan negatif dengan kualitas laba yang berarti kualitas laba perusahaan rendah.Kata kunci: Pendanaan Utang, Leverage, Kualitas Laba, Akrual Diskresioner, Akrual Nondiskresioner.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN YANG TERDAFTAR di BURSA EFEK INDONESIA Galuh Nur Fitri B.S; Bambang Subroto
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study examined the effect of Good Corporate Governance (GCG) to disclosure of Corporate Social Responsibility (CSR). Board size, frequency of board meetings, board independence, audit committee size, frequency of meetings of the audit committee, the audit committee competence, managerial ownership, institutional ownership, foreign ownership, and the concentrated ownership is a proxy of corporate governance mechanisms. Tests were conducted at 65 public companies in Indonesia Stock Exchange that perform social responsibility disclosure in the Annual Report reporting period in 2011. These results indicate that the mechanisms of good corporate governance which affect the disclosure of Corporate Social Responsibility is concentrated stock ownership factor. As for the other factors such as board size, frequency of board meetings, board independence, audit committee size, frequency of audit committee meetings, audit committee competence, managerial ownership, institutional ownership and foreign ownership are not significantly influence on the CSR disclosure companies in Indonesia. The implications of this research for policymakers warned that should the implementation and reporting obligations of social responsibility by supporting policies are also followed. Another important implication of the need for improvement of the system of corporate governance and reporting in accordance with the implementation of social accountability. Keywords: Corporate Social Responsibility (CSR), Characteristics of Good Corporate Governance (GCG), the Board, Audit Committee, Shareholding Structure.
DAMPAK PENGUNGKAPAN MODAL INTELEKTUAL PADA BIAYA EKUITAS Elis Nur Rohma; Bambang Subroto
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Examining the impact of intellectual capital disclosure on cost of equity capital is the aim of this study. Intellectual capital’s components tested are the internal structure, competence of employees, and external structure disclosure. This study use purposive sampling to generate 84 companies listed in Indonesia Stock Exchange (BEI) during 2012. The results show that the intellectual capital disclosure, each of internal structure, employee competence, and external structure disclosure has negative relationship on the cost of equity capital. The impact of the cost of equity capital is affected most by the internal structure than the employee competence and external structure disclosure. Keywords: Cost of Equity Capital, Employee Competence, External Structure, Intellectual Capital Disclosures, Internal Structure.
RELEVANSI NILAI INFORMASI AKUNTANSI Yunita Sari Adhani.PDF Sari Adhani; Bambang Subroto
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan  untuk menguji  relevansi nilai informasi akuntansi (laba,  nilai buku, dan arus kas)  menggunakan model harga. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Pemilihan sampel yang menggunakan teknik purposive sampling  menghasilkan 87 observasian (29perusahaan*3tahun) perusahaan property  dan  real estate  yang terdaftar di Bursa Efek Indonesia selama tahun 2009-2011. Hasil pengujian menunjukkan bahwa informasi akuntansi (laba dan nilai buku) memiliki relevansi nilai, namun tidak demikian untuk arus kas pada perusahaan  property  dan  real estate.  Hasil penelitian juga membuktikan bahwa  informasi  earnings  lebih  relevan dibandingkan informasi akuntansi lainnya.Kata kunci :  Laba,  Nilai buku,  Arus kas,  Model harga, Relevansi nilai,  Informasi akuntansi.
Analisis Variabel Finansial dan Makroekonomi yang Berpengaruh terhadap Harga Saham (Studi di Bursa Efek Indonesia) Atim Djazuli; Bambang Subroto; Made Sudarma; Arifin Sabeni
Jurnal Aplikasi Manajemen Vol 8, No 4 (2010)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aimed to test and analyze the influence of financial variables (Return on Investment, Profit Margin, Current Ratio and Debt Ratio, Dividend, and Dividend Yield) and macroeconomic variables (Gross Domestic Product, Money Supply, Inflation, Currency, and Interest Rate) stock price altogether. This research used quantitative approach by implementing path analysis method. The research population is all companies listed in Indonesian Stock Exchange in the period of 2001–2007 out of which 52 companies were selected as samples to be observed within 7 (seven) years term resulting in as many as 364 observations. The results of this research indicate that the variables having an effect on dividend were Return on Investment and Net Profit Margin as well as interest rate. The variable having an effect on Dividend Yield were Current Ratio and Debt Equity Ratio and Gross Domestic Product. Furthermore, the variables affecting the interest rate were the Amount of Money Supply, Inflation, and American Dollar Rate to Rupiah. Next, the variables which influenced the stock price were Return on Investment, Current Ratio, Dividend, and Dividend Yield. Finally the variables which had insignificant influence were the variable of Gross Domestic Product to interest rate; the variable of Debt Equity Ratio to dividend; the variable of interest rate to stock price, and; the variable of Gross Domestic Product to stock price.Keywords: financial variables, macroeconomic variable, stock price.
Co-Authors . Rosidi Abdul Ghofar Abdul Ghofar Ahmad Nur Ikhwan Aisha Nanda Elyasha Amanah Hijriah Anggraini, Rosalina Yuri Arifin Sabeni Artamevia, Baiq Vica Atim Djazuli Aulia Fuad Rahman Bambang Purnomosidhi Budisusetyo, Sasongko Christina Wati Christyandita Wulansari Citra Sarasmitha Dessy Larimbi Devi, Ika Oktaviana Dewiruna, Intansari Dian Surya Ayu Fatmawati Dwi Anggraini, Septia Dwi Narullia Elis Nur Rohma Endah Suwarni Endang Mardiati Endang Mardiati Erwin Saraswati Erwin Saraswati Fatmawati, Dian Surya Ayu Feryal Amima Widadi Galuh Nur Fitri B.S Ghozali Maski Grahita Chandrarin Gugus Irianto Guindra Pramudi Nugraha Guindra Pramudi Nugraha Hanif, Rheni Afriana Hanif, Rheni Afriana Hanung Eryadi Prasetya Hariadi, Bambang Harning Priyastuty Hendra Triantoro Hendra Yuniarno Saputra I Wayan Krisna Widsatrya Imam Subekti Imam Subekti Iman Waskito Intansari Dewiruna Ita Yuni Kartika Karyadi, Hari Khusnah, Zakiyah Ma'rifatul Kumalasari, Shaffera Laksana, Pandu Krida Lase, Maria Inggried Soinia Levinda Edvandini Levinda Edvandini Lutfi Ardhani Made Sudarma Manuhara Putra, Wahyu Meivida Medyastanti Mochamad Zaenal Fanani Mohamad Khoiru Rusydi Muflihani, Firna Muwachchidatul Ummah Narulita Rahmi Azriani Narulita Rahmi Azriani Nensi Veni Indipenrian, Baiq Noval Adib Novrys Suhardianto Nujmatul Laily Nungki Kartikasari Nur Alfiyah Nurkholis Hamidi Pipin Fitriasari Pramuki, Ni Made Wisni Arie Prasetya, Hanung Eryadi Risma Candra Waluyani Rohma, Elis Nur Ronny Firmansyah Nirwana Rosidi Rosidi Sabrina, Feby Sari Atmini Sasongko Budisusetyo Shaffera Kumalasari Siti Rachmah Solimun, Solimun Sukamdaru, Haryono Susanti, Mila Ulfa, Ice Maria Wibawa, Koerniawan Dwi Widsatrya, I Wayan Krisna Wulansari, Christyandita Wuryan Andayani Wuryan Andyani Yahya Yeshua Ahmad Yeney Widya Prihatiningtias Yohanis Rura Yohanis Rura Yunita Sari Adhani.PDF Sari Adhani Zaki Baridwan Zhafir, Muhammad Nafhan