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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 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) Jurnal Ilmiah Administrasi Publik
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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Is Positive accounting theory still relevan? Zhafir, Muhammad Nafhan; Subroto, Bambang
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 3 (2024): February 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i3.256

Abstract

This research studies the development, research and criticism of Positive Accounting Theory (TAP). This research uses a scoping review approach with five main steps to identify Positive Accounting Theory. total of 11 research articles were collected related to Positive Accounting Theory from 2012-2022 using internet search engines and library research. After going through the stages of literature selection and mapping, there were 3 articles which were explained further. This research uses literature study research, namely using secondary data. Data comes from previous research journals with discussions similar to the theme of this research. Positive accounting theory does not directly determine appropriate accounting policy choices for companies. In this case, choosing accounting policies will be easier if viewed from the management side. Because management has the desire to choose accounting policies for their company, this is also indicated for management to respond to changes that occur in the company environment, such as new accounting standards. Financial accounting standards were originally created by standards boards in each country, as a result, accounting standards between one country and another are very likely to differ. This causes several changes regarding the accounting methods that management can choose. This research concludes that Positive Accounting Theory is still relevant so that it can be used for current and future accounting research practices, although there are several criticisms of Positive Accounting Theory, in terms of methodology, philosophy and economic approach of Positive Accounting Theory. Therefore, future research will contribute to solving the TAP problem.
Pengaruh Biaya Audit, Masa Perikatan Audit, Reputasi Kantor Akuntan Publik Dan Ukuran Perusahaan Terhadap Kualitas Audit Sabrina, Feby; Subroto, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 3 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.3.290

Abstract

This study aims to analyze the effect of audit fee, audit tenure, public accounting firm reputation and firm size on audit quality. The population includes financial companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022, from which 230 observable samples are selected through purposive sampling technique. The secondary data incorporating the companies’ financial statements and annual reports are analyzed by logistic regression utilizing SPSS 25 software.  The results of the study exhibit that audit fee has a positive effect on audit quality; and audit tenure, audit firm reputation and firm size have no significant effect on audit quality. A such, audit fee should be considered to improve audit quality.   Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh biaya audit, masa perikatan audit, reputasi kantor akuntan publik dan ukuran perusahaan terhadap kualitas audit. Populasi penelitian ini yaitu perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Total sampel sebanyak 230 jumlah amatan yang diperoleh menggunakan teknik purposive sampling. Data yang digunakan adalah data sekunder dengan menggunakan laporan keuangan dan laporan tahunan perusahaan sektor keuangan yang terdaftar di BEI pada tahun 2018-2022. Metode analisis data yang digunakan yaitu regresi logistik pada aplikasi Statistical Product and Service Solution (SPSS) versi 25. Hasil penelitian menunjukkan bahwa biaya audit berpengaruh positif terhadap kualitas audit. Sedangkan masa perikatan audit, reputasi kantor akuntan publik dan ukuran perusahaan tidak berpengaruh terhadap kualitas audit. Berdasarkan hasil penelitian, biaya audit dapat dijadikan bahan pertimbangan untuk meningkatkan kualitas audit.
Political Connections, Institutional Ownership and Earnings Quality in Manufacturing Companies in Indonesia Dwi Anggraini, Septia; Subroto, Bambang; Andayani, Wuryan
The International Journal of Accounting and Business Society Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.3.715

Abstract

Purpose — This study aims to investigate the influence of political connections on earnings quality. In addition, this study also aims to investigate the influence of institutional ownership on the relationship between political connections and earnings quality. Design/methodology/approaches — This study uses a quantitative approach . The sample of this study are companies listed on the Indonesia Stock Exchange during the 2018-2020 period. The dependent variable in this study is earnings quality, the independent variable is political connections, and the moderating variable is institutional ownership. Hypothesis testing uses multiple regression analysis with the SPSS 18 test tool. Findings — The results of the study show that political connections have a negative effect on earnings quality. In addition, the results of this study also show that institutional ownership has a negative effect on the relationship between political connections and earnings quality. Practical implications — The results of the study have implications for companies and related authorities to consider the minimum or maximum number of politically connected company boards in serving in the company. In addition, the research results also provide implications for companies and related authorities to consider the minimum or maximum amount of institutional investor ownership in the company. Originality/value — This research is different from previous studies, because this research considers the existence of institutional ownership in the relationship between political connections and earnings quality. Paper type — Quantitative Research
Pentagon's Fraud Theory on Student Academic Fraud Behavior: A Study of Accounting Students in State University in Malang City Anggraini, Rosalina Yuri; Subroto, Bambang; Andayani, Wuryan
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.721

Abstract

Purpose — This study aims to predict the factors that influence the academic fraud behavior of accounting students, especially during online learning. Using the Fraud Pentagon Theory model and Theory of Reasoned Action. Design/methodology/approach — This research develops the Fraud Pentagon Theory and Theory of Reasoned Action models. Data collection used a questionnaire survey with a sample of accounting students at state universities in Indonesia. Sampling technique with convenience sampling Findings — The study results prove that the Fraud Pentagon Theory and Theory of Reasoned Action can predict student academic fraud behavior. Attitude, pressure, and arrogance influenced accounting students' behavioral interest and behavior to commit academic fraud during online learning. In addition, behavioral interest also influences the academic fraud behavior of accounting students when learning online. Behavioral interest partially mediates the influence between attitude, pressure, and arrogance on academic cheating behavior. Practical implications—The Prevention of student academic fraud behavior can be considered from the attitude, pressure, arrogance, and student interest in doing so. The right methods and policies can be applied to increase efforts to suppress academic fraudulent behavior practices by students and build a culture of positive thinking among them. Originality/value — This study presents cases of student fraudulent behavior during online learning methods. The results of this study provide empirical evidence that the collaboration between fraud theory and psychological theory, namely the Fraud Pentagon Theory and Theory of Reasoned Action, can predict student academic fraud behavior. Other fraud behavior research is usually carried out separately between the two theories. Keywords — Attitude, Pressure, Arrogance, Intention, Academic Fraud Behavior, Fraud Pentagon Theory, Theory Reasoned Action. Paper type — Survey Study
Analysis of Factors Influencing The Financial Fraud of Village Funds during The Covid19 Pandemic Manuhara Putra, Wahyu; Subroto, Bambang; Rahman, Aulia Fuad; Ghofar, Abdul
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.732

Abstract

Purpose—This study aims to examine and analyze the factors that influence financial fraud in the management of village funds during the coronavirus pandemic using the Pentagon fraud theory. Design/methodology/approach—This study examined Village fund financial fraud using the fraud pentagon theory. This research uses quantitative methods. Data was collected through a questionnaire survey and analyzed using the structural equation model in SmartPLS version 2.0. Findings — This study found that financial fraud in village funds was influenced by effective monitoring, the village apparatus's rationality, the village apparatus, and the position of the village apparatus. Practical implications — The central government and village communities must increase monitoring of the use of village funds. Originality/value—This study adds morality as a factor in village fund fraud to the Pentagon fraud theory. Keywords — fraud pentagon; village funds; morality, coronavirus pandemic. Paper type — positive paradigm
The effect of intellectual capital on market performance with bank efficiency as a mediation variable Siti Rachmah; Bambang Subroto; Imam Subekti
Journal of Accounting and Investment Vol. 24 No. 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i2.17394

Abstract

Research aims: The COVID-19 pandemic caused capital market conditions, especially the banking sector, to decline. Therefore, a strategy is needed to help increase the market value of banking companies so that capital market conditions for the banking sector can be stable. The plan that can be implemented is to properly improve the management of the company's intellectual capital and improve efficiency in these banking companies so that the banking industry can develop and regain its existence in the capital market. This study aims to empirically test and prove the effect of intellectual capital on market performance mediated by banking efficiency.Design/Methodology/Approach: This study used a quantitative approach with a sample of banking sector companies on the Indonesia Stock Exchange in 2017-2021. The data met the criteria of 37 companies with a total of 117 observations. The banking efficiency testing method used Data Envelopment Analysis (DEA). Furthermore, the analysis of the hypothesis testing phase utilized multiple linear regression methods.Research findings: The study revealed that intellectual capital positively affected market performance. Second, intellectual capital had a positive impact on banking efficiency. Third, banking efficiency had a positive effect on market performance. Fourth, banking efficiency could fully mediate the relationship between intellectual capital and market performance.Practical and Theoretical Contribution/Originality: This study can provide input to companies to obtain high corporate value and competitive advantage. Thus, companies must pay attention to their intellectual capital. The results of this study were empirical evidence of the resource-based view theory in the utilization of intellectual capital and provided empirical evidence regarding the effect of intellectual capital on market performance through bank efficiency as a mediating variable.Research limitation: Business efficiency measurement utilized a non-parametric approach using Data Envelopment Analysis which has the limitation that each input and output unit is identical to other units of the same type.
VALUE RELEVANCE OF ACCOUNTING INFORMATION AND CORPORATE SOCIAL RESPONSIBILITY IN INDONESIA AND SINGAPORE Narullia, Dwi; Subroto, Bambang
Jurnal Aplikasi Manajemen Vol. 16 No. 1 (2018)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (92.075 KB) | DOI: 10.21776/ub.jam.2018.016.01.02

Abstract

This study aims to examine the value relevance of accounting information and corporate social responsibility (CSR) for measuring the firm value of companies in Indonesia and Singapore. This study used secondary data in the form of financial statements, annual reports, CSR/ sustainability reports, as well as the company’s stock price data. 34 companies were taken as a sample in this study during period 2013–2015. The results show that earnings information was relevant for measuring firm value, both in Indonesia and Singapore. The book value of equity and operating cash flow information was considered relevant in Singapore companies, but in Indonesia, this information was not considered relevant for measuring firm value. CSR information was considered irrelevant in both countries.
The Effect Of Enterprise Resource Planning System Implementation On Company Value Devi, Ika Oktaviana; Subroto, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.469

Abstract

Abstract: The declining share price of food and beverage subsector companies, as indicated in the average price book value, poses a challenge that requires attention. As such, this study aims to test and analyze the effect of implementing an enterprise resource planning system on company value. The samples include 31 public companies in the food and beverage subsector listed on the Indonesia Stock Exchange between 2020 and 2023, selected through purposive sampling. The secondary data in this study are analyzed quantitatively using linear regression, which is processed by SPSS software. The results show that implementing the enterprise resource planning system positively affects company value. This study provides empirical evidence of the resource-based view theory, explaining that companies can achieve competitive and sustainable advantages by utilizing information technology. This research can also be used as a consideration for investors who want to invest in companies that implement enterprise resource planning systems. Abstrak: Harga saham pada perusahaan subsektor makanan dan minuman mengalami penurunan yang dapat dilihat melalui nilai rata-rata price book value. Hal tersebut menjadi masalah yang perlu diperhatikan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan sistem enterprise resource planning terhadap nilai perusahaan. Sampel penelitian ini diperoleh dari perusahaan publik subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling. Data sekunder digunakan dengan total sampel sejumlah 31 perusahaan mulai tahun 2020 sampai 2023. Pengolahan data dilakukan menggunakan metode analisis regresi linear dengan software SPSS. Hasil penelitian menunjukkan bahwa penerapan sistem enterprise resource planning berpengaruh positif terhadap nilai perusahaan. Penelitian ini memberikan bukti empiris teori resource based view yang menjelaskan bahwa perusahaan dapat mencapai keunggulan kompetitif dan berkelanjutan dengan memanfaatkan sumber daya perusahaan berupa teknologi informasi. Penelitian ini juga dapat digunakan sebagai bahan pertimbangan investor untuk memilih investasi pada perusahaan yang menerapkan sistem enterprise resource planning.
SEARCHING FOR A MORAL CHARACTER: THE GENESIS OF THE AUDITOR'S DUTY Budisusetyo, Sasongko; Subroto, Bambang; Rosidi, Rosidi; Solimun, Solimun
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.228

Abstract

Frequently, questions are asked to the accounting profession in the face of ethical dilemmas such as how auditors should behave. Many studies have shown moral character is important in ethical judgment, but there is very little explanation about the moral character of its own. This study aimed to test empirically the effect of individual personality factors, such as moral character variables comprising the dimensions of spirituality, idealism, moral courage, and perspective taking in the ethical judgment. Research data was obtained by distributing questionnaires to the auditor in Surabaya and Jakarta. Auditors' ethical decision-making is measured by making a story of ethical scenarios. Furthermore, the data were analyzed using software WarpPLS. This study shows importance of moral character in an auditor's ethical decision. This study shows that being an accountant is a choice being a noble human being and not a mere pursuit of economic benefits.
Do investors become risk takers after receiving MLA and accounting information? Pramuki, Ni Made Wisni Arie; Subroto, Bambang; Subekti, Imam
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 2 (2016): August - November 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.464

Abstract

This study aimed to find out, empirically, the effect of myopic loss aversion and accounting information on the behavior of investors. The method used is pure experiment by using a 2×2 factorial design between subjects. The results show that myopic loss aversion and accounting information positively affects investor behavior. Another result reveals that there is a difference in treatment (frequent and infrequent) that was equally given accounting information. There is a difference of treatment (frequent and infrequent) that was not given accounting information, but the results return obtained by investors with the treatment of frequent is higher than investors with the treatment of infrequent, it indicates that investors that were treated frequently to be more willing to take a risk, and investors proved not to experience MLA. It was not found the difference in treatment (frequent and infrequent) with accounting information with those that were not given accounting information. It can be caused by a lack of understanding of investors (in this case by the students) in interpreting and analyzing accounting information as well as private signals that still dominate the investors.
Co-Authors . Rosidi Abdul Ghofar Abdul Ghofar Ahmad Nur Ikhwan Aisha Nanda Elyasha Amanah Hijriah Anggraini, Rosalina Yuri Arifin Sabeni Atim Djazuli Aulia Fuad Rahman Baiq Vica Artamevia 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 Kartika, Ita Yuni 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 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 Rusydi, M.Khoiru Sabrina, Feby Sari Atmini Sasongko Budisusetyo Shaffera Kumalasari Siti Rachmah Solimun, Solimun Sukamdaru, Haryono Suryanto, Dedy 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 Zaenal Fanani Zaki Baridwan Zhafir, Muhammad Nafhan