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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

Author-ID : 387358

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

Published : 82 Documents Claim Missing Document

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PENGARUH KECAKAPAN MANAJERIAL TERHADAP KUALITAS LABA YANG DIMODERASI OLEH KUALITAS AUDIT Iman Waskito; Bambang Subroto; Rosidi Rosidi
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

The Effect of Managerial Ability to Income Quality Moderated by Audit Quality. The Objective of this research is to examine the impact of managerial ability on earnings quality. This research uses manufacturing companies listed in the Indonesian Stock Exchange for the periods 2006-2008, in which 63 companies (189 firms-year) are used as samples. The managerial ability is measured using Data Envelopment Analysis (DEA). The earnings quality is measured by the extent that accruals map into cash flows. The quality of auditor is measured using the perception of the users of audit firm quality. Using Moderated Regression Analysis, the study finds evidence that the managerial ability had impact on the earnings quality, but auditor quality did not have an impact on the relationship between managerial ability and earnings quality. Pengaruh Kecakapan Manajerial terhadap Kualitas Laba yang Dimoderasi oleh Kualitas Audit. Tujuan dari penelitian ini adalah untuk menguji pengaruh kecakapan manajerial terhadap kualitas laba. Penelitian ini menggunakan perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama tiga periode yaitu 2006 sampai dengan 2008, dengan jumlah sampel sebanyak 63 perusahaan (189 data amatan). Kecakapan manajerial diukur dengan menggunakan Data Envelopment Analysis (DEA). Kualitas laba diukur dengan kemampuan kebijakan akrual menjadi kas. Kualitas auditor diukur menggunakan persepsi pengguna laporan keuangan terhadap kualitas KAP. Dengan menggunakan Moderated Regression Analysis, ditemukan bahwa kecakapan manajerial berpengaruh terhadap kualitas laba, namun kualitas auditor yang berinteraksi dengan kecakapan manajerial tidak berpengaruh terhadap kualitas laba.

PENGUATAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN MARKET VALUE ADDED MELALUI MODAL INTELEKTUAL Amanah Hijriah; Bambang Subroto; Nurkholis Nurkholis
Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.08.10017

Abstrak: Penguatan Pengungkapan Corporate Social Responsibility dan Market Value Added melalui Modal Intelektual. Riset ini bertujuan untuk menguji dan menganalisis efek dari pengungkapan Corporate Social Responsibility (CSR) terhadap nilai tambah pasar melalui pengelolaan modal intelektual. Metode yang digunakan adalah regresi berjenjang pada seluruh perusahaan terdaftar di BEI 2015-2017. Hasilnya adalah modal intelektual dapat menguatkan CSR dan nilai tambah pasar. Hal ini dikarenakan modal intelektual menjadi aset strategis bagi keberlanjutan dan keunggulan perusahaan. Oleh karena itu, CSR dan modal intelektual diharapkan menjadi informasi yang diungkapkan baik di dalam annual report maupun sustainability report. Abstract: Strengthening CSR and MVA through intellectual Capital. This research aims to examine and analyze the effects of Corporate Social Responsibility (CSR) disclosure on market value added through intellectual capital management. The method used is a tiered regression for all companies listed on the Indonesia Stock Exchange 2015-2017. The result is intellectual capital can strengthen CSR and market added value. This is because intellectual capital is a strategic asset for the company's sustainability and excellence. Therefore, CSR and intellectual capital are expected to be information that is disclosed both in the annual report and the sustainability report.

TELAAH KUALITAS INFORMASI LAPORAN KEUANGAN DAN ASIMETRI INFORMASI SEBELUM DAN SETELAH ADOPSI IFRS Levinda Edvandini; Bambang Subroto; Erwin Saraswati
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Telaah Kualitas Informasi Laporan Keuangan dan Asimetri Informasi Sebelum dan Setelah Adopsi IFRS. Penelitian ini bertujuan menguji kualitas informasi laporan keuangan dan asimetri informasi sebelum dan setelah adopsi IFRS di Indonesia. Penelitian ini menggunakan value relevance sebagai proksi dari kualitas informasi laporan keuangan dan bid ask spread sebagai proksi dari asimetri informasi. Sampel dalam penelitian ini adalah 129 perusahaan publik yang terdaftar di Bursa Efek Indonesia pada periode 2008 dan 2012. Penelitian ini menggunakan analisis regresi dan uji beda Paired-Sample t Test. Hasil penelitian menunjukkan bahwa terjadi peningkatan kualitas informasi laporan keuangan dan asimetri informasi mengalami penurunan setelah adopsi IFRS. Abstract: The Study of Financial Statement Information Quality and Information Asymetry Before and After IFRS Adoption. This study examines quality of financial statement information and information asymetry before and after the adoption of IFRS in Indonesia. The study uses value relevance as the proxy of the quality of financial statement information and the bid ask spread as the proxy of information asymmetry. The sample in this research was 129 public companies listed on the Indonesia Stock Exchange in the period of 2008 and 2012. This study employed regression analysis and Paired-Sample t Test. The results showed that there is an increasing quality of financial statement information after the adoption of IFRS and that the information asymmetry decreased after the adoption of IFRS.

SISTEM PENGUKURAN KINERJA STRATEGIS, JRI, DAN ROLE STRESS SEBAGAI DETERMINAN KINERJA MANAJER Pipin Fitriasari; Bambang Subroto; Erwin Saraswati
Jurnal Akuntansi Multiparadigma Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Sistem Pengukuran Kinerja Strategis, JRI, dan Role Stress sebagai Determinan Kinerja Manajer Penelitian ini bertujuan menguji pengaruh sistem pengukuran kinerja strategis, Job Relevant Information (JRI), ketidakjelasan peran, dan konflk peran terhadap kinerja manajer Metode survey dengan analisis data Partial Least Square menunjukkan beberapa temuan Pertama, sistem pengukuran kinerja strategis memengaruhi JRI dan kinerja manajer Kedua, ketidakjelasan peran yang tinggi memengaruhi kinerja manajer, tetapi tidak dipengaruhi konflk peran. Ketiga, JRI yang tinggi mengakibatkan ketidakjelasan peran yang tinggi, tetapi tidak menyebabkan konflk peran. Penelitian ini menyimpulkan bahwa kuatnya sistem pengukuran kinerja strategis yang diterapkan perusahaan menyebabkan ketidakjelasan peran yang tinggi, tetapi tidak memengaruhi konflk peran.Abstract: Strategic Performance Measurement Systems, JRI and Role Stress as Determinants of Manajer Performance. This research the effect of strategic performance measurement systems, Job Relevant Information (JRI), role ambiguity, and role conflct on manager performance. This study employed survey approach with data analysis using Partial Least Square. The results indicates that fistly, strategic performance measurement system affects JRI and manager performance. Secondly, high role ambiguity affects the manager performance but is not affected by role conflct. Thirdly, high JRI affects high role ambiguity but does not lead to role conflct. The study concludes that strong strategic performance measurement systems applied by a company would lead to highrole ambiguity, but does not affect role conflct.

PERBEDAAN ECONOMIC VALUE ADDED BERDASARKAN SIKLUS HIDUP PERUSAHAAN DAN PASAR Harning Priyastuty; Bambang Subroto; Wuryan Andayani
MIX: JURNAL ILMIAH MANAJEMEN Vol 8, No 2 (2018): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Abstract. This study aims to examime whether corporate and market life cycle situation have impact on financial performance. The situation that is experienced by company has impact on future financial performance. This matter is due to the risk that is taken by the company to confront that situation. The relationship between risk and return in this study will be explained by prospect theory. This study use the population of manufacture company listed in BEI period 2013-2015. This study use 115 sample of manufacture company. Those samples will be classified based on nine combination of corporate and market life cycle and will be tested with comparative test. The data analysis method of this study is mean rank comparative with kruskal wallis test. The result shows that corporate and market cycle have no impact on future financial performance. The result shows that there is no difference of financial performance based on corporate and market life cycle. This matter is caused by act of determine strategic risk that need a lot of another internal and external environment consideration

The Effect of R&D intensity, intellectual capital and managerial ability on firm’s performance with political connection as a moderating variable Intansari Dewiruna; Bambang Subroto; Imam Subekti
The Indonesian Accounting Review Vol 10, No 1 (2020): January - June 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1909

This study aims to examine and analyze the effect of Research and Development (R&D) intensity, intellectual capital, and managerial ability on firm’s performance both directly and indirectly moderated by political connection. This study uses manufacturing sector firms listed on the Indonesia Stock Exchange which were selected using a purposive sampling method, with a total of 119 data observations (2013 - 2017) and using a quantitative approach. This study uses multiple linear regression analysis and hierarchical regression analysis. The results of the study prove empirically that the firm’s performance can be improved by increasing the intensity of R&D and intellectual capital. The existence of political connections can strengthen the influence of the relationship of R&D intensity on a firm’s performance. The firm’s performance is not related to managerial ability and political connection cannot strengthen or weaken the influence of intellectual capital on managerial performance and ability.

Does Auditor Independence Mediate the Relationship Between Auditor Rotation and Audit Quality? Lutfi Ardhani; Bambang Subroto; Bambang Hariadi
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 1, September 2019
Publisher : Universitas Negeri Malang

This research was conducted based on issues related to the decline in public trust in the ability of auditors to produce quality audits. This study aims to provide empirical evidence about audit quality that is influenced by auditor rotation. This research aims at providing an empirical evidence of the influence of auditor rotation on audit quality. This is an explanatory study using 90 auditors in Indonesia as its sample. The sample is taken using random sampling and the data are collected using questionnaire and interview with several auditors. The research results indicate that auditor rotation is not found to have direct influence on audit quality. The research also fails to provide empirical evidences of the role of auditor’s independence auditor as an intervening variable. Nevertheless, the research does proves that auditor’s independence has positive influence on audit quality.

PENGARUH PENGALAMAN AUDITOR TERHADAP ETHICAL JUDGEMENT Nujmatul Laily; Bambang Subroto; Made Sudarma
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

ABSTRACT: The Effect of Auditor’s Experience on Ethical Judgement. This research examines the effect of auditor’s experience on ethical judgement with auditor’s knowledge and professional commitment as intervening variable. By 82 public accountants were taken as samples.Data collection is done by mail survey and is empirically examined by using path analysis.The results shows that auditor’s experience has direct effect on ethical judgment but it has negative effect with auditor’s knowledge becomes an intervening variable. Auditor’s experience has direct effect on auditor’s knowledge and professional commitment. This study finds no relationship between professional commitment and ethical judgement. The finding of research concludes that experience and knowledge are determinants of ethical judgement. ABSTRAK: Pengaruh Pengalaman Auditor Terhadap Ethical Judgement. Penelitian ini bertujuan untuk menguji pengaruh pengalaman auditor terhadap ethical judgement dengan pengetahuan auditor dan komitmen professional sebagai variable intervening. Sampel riset ini adalah 82 kantor akuntan publik. Pengumpulan data dilakukan melalui mail survey dan pengujiannya menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa pengalaman auditor berpengaruh langsung terhadap ethical judgement namun berpengaruh negative saat pengetahuan auditor menjadi variable intervening. Selain itu, pengalaman auditor berpengaruh langsung terhadap pengetahuan auditor dan komitmen professional. Penelitian ini tidak menemukan hubungan antara komitmen professional dan ethical judgement. Secara keseluruhan, penelitian ini menyimpulkan bahwa pengalaman dan pengetahuan auditor merupakan determinan ethical judgement.

ANALISA KEPEMILIKAN TERKONSENTRASI DAN ASIMETRI INFORMASI TERHADAP KONSERVATISME AKUNTANSI Ita Yuni Kartika; Bambang Subroto; Yeney Widya Prihatiningtias
Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Analisa Kepemilikan Terkonsentrasi dan Asimetri Informasi Terhadap Konservatisma Akuntansi. Penelitian ini bertujuan menguji pengaruh konsentrasi kepemilikan insider dan outsider yang menimbulkan asimetri informasi, pada pengaplikasian konservatisme akuntansi. Kepemilikan insider dan outsider diukur berdasarkan presentase kepemilikan, asimetri informasi diukur dari bid-ask spread, sedangkan konservatisme akuntansi diukur dengan menggunakan ukuran akrual. Penelitian ini dilakukan pada perusahaan non keuangan yang terdaftar di BEI pada tahun 2012, serta menggunakan metode purpossive sampling diperoleh 99 perusahaan. Ditemukan bahwa kepemilikan outsider memengaruhi konservatisme akuntansi, sedangkan kepemilikan insider dan asimetri informasi tidak memengaruhi konservatisme akuntansi.Abstract: The Analyst of Ownership Concentration and Information Asymmetry to Accounting Conservatism. The study aims to analyse the effect of concentration of ownership between insider shareholders and outsider shareholders that would lead to information asymmetry, and their effect to accounting conservatism application. Insider shareholders and outsider shareholders were measured by using the percentage of ownership, information asymmetry was masured by using spread, and accounting conservatism was measured by using accrual measure. By analysing 99 non fiance fims listed on Indonesia Stock Exchange in 2012, it was found that outsider shareholders of ownership concentration has a significant effect to accounting concervatism, but insider shareholders and information asymmetry have no signifiant effects to accounting concervatism.

ESKALASI KOMITMEN INDIVIDU BERDASARKAN LOCUS OF CONTROL DALAM KASUS INVESTASI Endah Suwarni; Bambang Subroto; Gugus Irianto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 4 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study aims to find out whether escalation of commitment at individual who has internal locus of control will be bigger than individual who has external locus of control if getting the negative information and escalation of commitment at individual who has internal locus of control can be mitigated by the information of future benefit of alternative investment. The research was conducted by using experiment approach with investment case that was adapted from experiment designed Ghost (1997). Sixty subjects were participation in experiment is the student at six semester of Accounting Study Program–Politeknik Negeri Malang. Experiment applies 2 x 2 factorial designs. Escalation of commitment variabel is investment decision, whereas internal-external locus of control was measured by using Rotter’s instrument (1966). The hypothesis testing was done by using one-way ANOVA (F-Test) and the treatment effect was tested by using post hoc test with scheffe method. Experiment result expresses that escalation of commitment on individual who has internal locus of control was bigger than individual who has external locus of control, when they got the negative information and escalation of commitment at individual who has internal locus of control can be mitigated by the information of future benefit of alternative investment.

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

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