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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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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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
The Conservatism, Accounting, and Information Asymmetry Kartika, Ita Yuni; Subroto, Bambang; Saraswati, Erwin; Rusydi, M.Khoiru
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.861

Abstract

Purpose — This study investigates the impact of accounting conservatism on information asymmetry in non-financial companies, aiming to validate the reputation theory.  Design/methodology/approach— This paper employs a quantitative approach using Stata 14 to analyze 2,791 observations from non-financial companies. The research focuses on Indonesia, a country characterized by concentrated ownership, which historically has led to low information asymmetry. However, the case of certain state-owned enterprises that have suffered financial losses raises concerns about the role of accounting conservatism in reducing information asymmetry and enhancing company reputation, ultimately benefiting minority shareholders. Findings — The study finds that accounting conservatism significantly reduces information asymmetry. Practical implications— Accounting conservatism can serve as an effective mechanism to reduce information asymmetry and strengthen the company's reputation, thereby improving trust among minority shareholders. Originality/value — This research contributes to understanding information asymmetry among non-financial companies listed on the Indonesian Stock Exchange. The study suggests that adopting accounting conservatism can help attract minority investors by addressing information asymmetry in concentrated ownership structures. Paper type — Research paper 
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 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 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 Rusydi, M.Khoiru 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