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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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Analysis of behavioral intention on ABC system adoption: Model of information systems technology and success acceptance Nensi Veni Indipenrian, Baiq; Subroto, Bambang; Fuad Rahman, Aulia
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.510

Abstract

This study aims to examine the effect of individual behavioral change on the adoption of activity- based costing (ABC) system and its usage, using Unified Theory of Accep-tance and Use of Technology (UTAUT) and Information System Success Model. The sample involves 78 respondents who have positions as financial manager, controller manager, accounting manager, and production manager in mid-sized manufacturing companies in East java. The data were collected by survey method. This study used a Partial Least Square (PLS) as the data analysis method. It was found that not all of the main UTAUT models were supported, because performance expectancy and effort expectancy have no effect on behavioral intention and use behavior to adopt ABC system. Whereas, social factors, information quality and facilitating conditions had a positive effect on behavioral intention and use behavior to adopt ABC system. The different results of this study with several previous studies are probably caused by the differences in the context of system, culture and characteristics of the sample. The implication of this study is not only to propose a theoretical framework for researches in future, but also useful for companies to optimize the use of ABC system that should be supported by top level and mid-level management and the readiness of the individu-als to accept the adoption of the ABC system.
The Effect of Motivation, Tax System Complexity, and Financial Conditions on Taxpayer Compliance Muflihani, Firna; Subroto, Bambang; Rusydi, Mohamad Khoiru
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 2 (2021): August - November 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i2.2609

Abstract

This study was conducted to determine the factors that influence the behavior of taxpayer compliance through tax planning, both internal and external factors. This study used analytical method of SEM (Structural Equation Modeling) with sample consisting of 346 corporate taxpayers and tax professionals in Samarinda City as the unit of analysis. Data were collected by distributing questionnaires either directly or via Google form. The results of this study prove that internal factors have a negative effect on obedient behavior directly and have a positive effect on tax-payer compliance through tax planning. This study also proves that external factors have a positive effect on tax-payer compliance both directly and through tax planning. Therefore, it can be concluded that the motivation for tax compliance is mediated perfectly by tax planning. Meanwhile, the complexity of the taxation system and the financial condition of taxpayer compliance is partially mediated by tax planning. The results of this study imply the importance of tax planning in increasing tax payments.
The Effect of R&D intensity, intellectual capital and managerial ability on firm’s performance with political connection as a moderating variable Dewiruna, Intansari; Subroto, Bambang; Subekti, Imam
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

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

Abstract

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.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN YANG TERDAFTAR di BURSA EFEK INDONESIA Fitri B.S, Galuh Nur; Subroto, Bambang
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
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.
RELEVANSI NILAI INFORMASI AKUNTANSI Adhani, Yunita Sari Adhani.PDF Sari; Subroto, Bambang
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
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.
PENDANAAN UTANG PERUSAHAAN DAN KUALITAS LABA Ummah, Muwachchidatul; Subroto, Bambang
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
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.
PENERIMAAN AUDITOR TERHADAP PENYIMPANGAN PERILAKU AUDIT MELALUI PENDEKATAN KARATERISTIK PERSONAL AUDITOR Susanti, Mila; Subroto, Bambang
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

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  
DAMPAK PENGUNGKAPAN MODAL INTELEKTUAL PADA BIAYA EKUITAS Rohma, Elis Nur; Subroto, Bambang
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
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.
PENGARUH PERUBAHAN PENGUMUMAN DIVIDEN TERHADAP HARGA SAHAM Widsatrya, I Wayan Krisna; Subroto, Bambang
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
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.
The Effect of Company Size, Profitability, Leverage, and Institutional Ownership on the Timeliness of Public Company Financial Reporting Khusnah, Zakiyah Ma'rifatul; Subroto, Bambang
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.04

Abstract

This study aims to determine the effect of firm size, profitability, leverage, and institutional ownership on the financial reporting timeliness. The population includes all companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2022, from which 1.156 samples are selected through purposive sampling technique. The secondary data of the companies’ annual reports are analyzed by logistic regression utilizing SPSS 25. The study results exhibit that a company's financial reporting timeliness is determined by larger firm size and/or greater institutional ownership. Whilst, profitability and leverage have no effect on the financial reporting timeliness. The implication of this study reveal that firms with larger size and shares majorly owned by institutional shareholders are likely to be on time in reporting their financial statement to the public. As such, investors should consider making investment decisions on larger companies and/or those with greater institutional ownership.
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