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All Journal JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Jurnal Dinamika Akuntansi Monex: Journal of Accounting Research Owner : Riset dan Jurnal Akuntansi Shirkah: Journal of Economics and Business Jurnal Ilmiah Edunomika (JIE) Paulus Journal of Accounting (PJA) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen JSAP : Journal Syariah and Accounting Public JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Educoretax Journal of Financial and Behavioural Accounting The Indonesian Journal of Gastroenterology, Hepatology and Digestive Endoscopy APLIKATIF: Journal of Research Trends in Social Sciences and Humanities International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Accounting Inquiry Ekalaya : Jurnal Ekonomi Akuntansi
Bambang Sutopo
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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THE MODERATING IMPACT OF INCOME SMOOTHING ON THE INCREMENTAL INFORMATION CONTENT OF CASH FLOWS Sutopo, Bambang
JURNAL BISNIS STRATEGI Vol 12, No 8 (2003): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1157.58 KB) | DOI: 10.14710/jbs.12.8.44-57

Abstract

The objective of this study is to investigate the moderating impact of income smoothing on the incremental information content of cash flow. More specifically, this study examines whether cash flows have incremental information content beyond earnings for the higher income-smoothing index. The cash flows information include both information of total cash flows (hypothesis 1) and information of cash flows from operating, investing, and financing activities (hypothesis 2). The hypotheses are tested applying contextual models, i.e., cumulative abnormal returns (CAR) are regressed on unexpected earnings, unexpected cash flows, the interaction between unexpected earnings and income smoothing index, and the interaction between unexpected cash flows and income smoothing index.Using observation period 1995-1996 with 91 cases, results of this study show that the null hypothesis 1 and the null hypothesis 2 can be rejected, primarily for event window [O, +5]. The results of this study indicate the moderating impact of income smoothing on incremental information content of cash flows. For the higher income-smoothing index, cash flows have incremental information content beyond earnings. Therefore, the cash flows information as stated in the PSAK No. 2 is useful to investor, specifically for the higher income smoothing index.
THE RECENT DEVELOPMENT OF ISLAMIC ECONOMIC STUDIES IN INDONESIA Adibuddin, Ahmad Farras; Setiawan, Doddy; Sutopo, Bambang
Shirkah: Journal of Economics and Business Vol 4, No 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1184.893 KB) | DOI: 10.22515/shirkah.v4i1.263

Abstract

This study outlines the recent development of Islamic economics in Indonesia. The data has been gathered from articles on Islamic economics published in the select national accredited journals in Indonesia from 2004 ? 2017, consisting of 184 articles. This study has applied the field method chart as suggested by Hesford. We have classified these articles based on the field of research, the research topic, and its method. This study finds that there is an increase number of articles on Islamic economics in Indonesia published on national-accredited journals. These selected articles mostly discussed such topics relating to the banking issues. Keywords: Islamic economics, bibliography, analytical method, literature studies, survey method.
The Moderating Role of Corporate Governance on the Relationship between Political Connections and Tax Avoidance Widarjo, Wahyu; Sudaryono, Eko Arief; Sutopo, Bambang; Syafiqurrahman, Muhammad; Juliati, Juliati
Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i1.26359

Abstract

We analyze the influence of political connections on tax avoidance and the moderating role of corporate governance on the relationship between political connections and tax avoidance. The results of panel data regression analysis on 512 observations of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2017 shows that political connections do not have a significant effect on tax avoidance. Furthermore, the results of the moderated regression analysis show that the effectiveness of corporate governance positively moderates the effect of political connections on tax avoidance. Although the results of this analysis indicate that a moderating effect on the effectiveness of corporate governance, but the direction of the regression coefficient is positive. Therefore, the second hypothesis in this study is rejected. The results of this study indicate that the corporate governance mechanism in the sample companies is still not optimal in reducing the level of tax avoidance.
The Profile of Hospitalized Patients with Esophageal Cancer at Dr. Cipto Mangunkusumo General National Hospital in 2002-2008 Bambang Sutopo; Dadang Makmun; Marcellus Simadibrata
The Indonesian Journal of Gastroenterology, Hepatology, and Digestive Endoscopy VOLUME 10, ISSUE 2, August 2009
Publisher : The Indonesian Society for Digestive Endoscopy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24871/102200966-69

Abstract

Background: Esophageal cancer is a rare but fatal disease. Neither data nor patterns of the disease have been published in Indonesia. Therefore, we aim to identify the profiles of patients with esophageal cancer who were hospitalized at Cipto Mangunkusumo hospital. The objective of our study was to recognize the prevalence of esophageal cancer, characteristics of the disease, diagnostic procedures and the treatment. Method: This was a retrospective study. The data was obtained from medical records of patients with esophageal cancer who were hospitalized at Cipto Mangunkusumo hospital from 2002 to 2008. Results: Twenty three patients, 13 males, were diagnoses with esophageal cancer during 2002–2008. All diagnoses were confirmed by histological examinations. Almost all patients were anemic at first presentation, but hipoalbuminemia were observed only in three patients. CT scan examination was more superior to chest X-ray and abdominal ultrasonography on detecting distant metastasis. Esophageal mass at 1/3 proximal of esophagus was found in four patients during endoscopic examination; while seven patients had esophageal mass located at 1/3 mid-portion of esophagus and 12 patients had esophageal mass located at 1/3 distal of the esophagus. Histological findings showed that 11 patients had adeno-carcinomas, eight patients had squamous cell carcinomas, three patients had squamous- adenocarcinomas and a patient was suspected to have sarcoma. Therapeutic measures had been done for 10 patients including gastrostomia in six patients, gastroesophageal resection in two patients and two patients received chemotherapy. Conclusion: We found that adenocarcinomas is more common than squamous-cell carcinomas among patients with esophageal cancer. Almost all esophageal cancer patients came to the hospital in late stage.   Keywords:  esophageal  cancer,  adenocarcinomas,  squamous-cell  carcinomas,  squamous- adenocarcinomas, sarcomas
Acalculous Cholecystitis Prevalence on Abdominal Ultrasonography Examination of HIV/HCV Co-infection Patients in Cipto Mangunkusumo Hospital Bambang Sutopo; Unggul Budihusodo; Irsan Hasan; Rino Alvani Gani; Evy Yunihastuti
The Indonesian Journal of Gastroenterology, Hepatology, and Digestive Endoscopy VOLUME 11, NUMBER 1, April 2010
Publisher : The Indonesian Society for Digestive Endoscopy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24871/111201032-34

Abstract

Background: Acalculous cholecystitis is commonly found in patients with human immunodeficiency virus (HIV) compared to general population. Surprisingly, the signs and symptoms are unremarkable. On the other hand, HIV/hepatitis C virus (HCV) co-infection is a common finding. The aim of this study was to evaluate whether HCV infection has any influence to HIV patients concerning acalculous cholecystitis prevalence. Method: A cross-sectional study was performed in HIV/HCV patients who visited AIDS study group clinic at Cipto Mangunkusumo hospital during September 2008 to February 2009. The patients who met the criteria were examined physically and underwent abdominal ultrasonography. Routine blood count, alanine aminotranferase, aspartate aminotransferase, cluster of differentiation 4 (CD4) and serum albumin were recorded. Results: Of 63 patients underwent ultrasonography examination, we found acalculous cholecystitis in 33 patients (52.3%), cholelithiasis and cholecystitis in 2 patients, and 28 patients were considered normal. Patients with CD4 less than 200 cells, tend to have acalculous cholecystitis more than those who had CD4 more than 200 cells. Conclusion: The prevalence of acalculous cholecystitis among HIV/HCV co-infection is higher compared to those with HIV infection alone. Keywords: acalculous cholecystitis, HIV/HCV co-infection, CD4
Determinan Kesuksesan Sistem Informasi Akuntansi: Studi Persepsional di Lembaga Pendidikan Dasar Muhammadiyah Virana, Tiara Anindya; Sutopo, Bambang
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 1 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i1.912

Abstract

This study aims to identify the factors that influence the success of Accounting Information Systems (AIS) in Muhammadiyah primary education institutions.The perceptual approach is used to measure the opinions of AIS users. The research method used was a survey through questionnaires distributed to 100 respondents from various Muhammadiyah elementary schools in Surabaya city. Data analysis was conducted using descriptive statistical methods and Partial Least Square to identify the main factors of AIS success. The results showed that information quality had no significant effect on satisfaction and use of accounting systems, while service quality also had no significant effect on satisfaction and system quality had no significant effect on the use of accounting information systems. This study provides recommendations for improving accounting information systems in basic education institutions and provides practical insights by providing theoretical insights into the key factors that influence the successful implementation of such systems.
Pajak Penghasilan Pribadi: Analisis Bibliometric untuk Penelitian ke Depan Satriyo Priyo Handoko; Sutopo, Bambang
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 2 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i2.934

Abstract

The application of personal income tax rates in each country in the world varies. Some charge quite high rates, some are moderate, some are small, and there are even countries that don't charge personal income tax. Various factors and reasons lie behind the application of personal income tax rates. In addition, taxes are one of the dominant revenues of a country. In this article, researchers will analyze the distribution and trends of research on Personal Income Tax using the Bibliometric method. This bibliometric study was carried out on the Scopus database. As a result, there are still many opportunities to conduct research on the theme or title of Personal Income Tax.
MEASURING CARBON DISCLOSURE FROM CEO CHARACTERISTICS Harjito, Yunus; Sutopo, Bambang
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 2, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.200-217

Abstract

This study aims to examine the influence of CEO characteristics with the proxies used, namely gender, foreign CEOs, and CEO impression management on carbon disclosure. The study takes data on mining sector companies listed on the Indonesia Stock Exchange with a coverage of 2019 to 2023 which includes 68 companies with a total of 340 data. The results showed that all CEO characteristics used in this study proved to have a positive and significant effect on carbon disclosure. The presence of a female CEO leading the company will improve the quality and environmental performance of the company, as well as carbon disclosure. In addition, the presence of foreign CEOs who have a foreign educational background also has a positive impact on corporate carbon disclosure. The narcissistic nature shown by CEOs in company reports through CEO impression management is also proven to have a positive and significant impact on carbon disclosure. All the results of this study are proven to confirm the statements contained in the upper echelon theory.
The Fraud Hexagon as an Analytical Framework for Predicting Financial Statement Fraud: A Systematic Literature Review Rahman Siddiq, Faiz; Sutopo, Bambang
APLIKATIF: Journal of Research Trends in Social Sciences and Humanities Vol. 3 No. 2 (2024): APLIKATIF: Journal of Research Trends in Social Sciences and Humanities
Publisher : Lembaga Junal dan Publikasi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/aplikatif.v3i2.467

Abstract

This article analyzes the Fraud Hexagon model as a framework for detecting financial statement fraud across various sectors and geographic contexts using the Systematic Literature Review (SLR) approach. The model incorporates six elements: pressure, opportunity, rationalization, capability, ego, and collusion. The study reviewed 12 SCOPUS-indexed articles focusing on the banking, manufacturing, SMEs, and infrastructure sectors in national and regional contexts. Financial statement fraud results in the highest financial losses among fraud types. The Fraud Hexagon, an evolution of earlier theories, provides a comprehensive approach to fraud detection. This study aims to evaluate the application of the Fraud Hexagon model across sectors to identify critical factors influencing fraud and offer strategic recommendations for improving internal and external controls. Using the PRISMA framework, the study employs the SLR approach to filter and analyze relevant SCOPUS-indexed literature. The study examined fraud detection through stages of keyword analysis, highlighting pressure and collusion in regulated industries. Corporate governance and audit quality enhance detection, but limitations include a lack of behavioral and sector-specific focus. Future research should integrate behavioral and cultural dynamics with advanced analytics.
Apakah Pengungkapan CSR, Kekuatan CEO dan Struktur Kepemilikan Berhubungan dengan Kinerja Perusahaan? Mustaqomah, Erniyawati; Sutopo, Bambang
Monex: Journal of Accounting Research Vol 14, No 1 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i1.8085

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dampak pengungkapan CSR, kekuatan CEO dan struktur Kepemilikan terhadap kinerja perusahaan. Pendekatan penelitian yang digunakan adalah penelitian deskriptif kuantitatif. Sampel penelitian berjumlah 88 observasi perusahaan sektor Basic Material yang terdaftar di BEI Tahun 2021-2023. Penelitian menggunakan data sekunder yang berupa laporan tahunan dan laporan keberlanjutan yang terdapat pada website masih -masing perusahaan. Analisis data panel diolah dengan perangkat lunak Eviews. Hasil penelitian menyatakan bahwa pengungkapan CSR tidak berhubungan dengan kinerja perusahan sedangkan kekuatan CEO dan struktur kepemilikan merupakan faktor yang mempengaruhi kinerja perusahaan. Struktur kepemilikan dapat meningkatkan kinerja namun sebaliknya kekuatan CEO yang terlalu besar akan menurunkan kinerja perusahaan. Adapun keterbatasan penelitian ini adalah tidak melakukan observasi terhadap lintas sektor industri sehingga untuk riset selanjutnya bisa melengkapi kekurangan ini dengan menambahkan observasi lintas sektor
Co-Authors Addin Suwastono, Addin Adibuddin, Ahmad Farras Dadang Makmun Doddy Setiawan Eko Arief Sudaryono, Eko Arief Eko Arif Sudaryono, Eko Arif Erniyawati Mustaqomah, Erniyawati Evy Yunihastuti Fransisco Danang Wijaya GALIH WICAKSONO Handayani, Sri Ika Swasti Putri Inon Listyorini, Inon Irsan Hasan Isnayni Sabila Juliati, Juliati Leka, Earlyanzen Mustika Litasari Litasari Lukfiah Irwan Radjak, Lukfiah Irwan Marcellus Simadibrata Marcellus Simadibrata Muhammad Amiruddin Muhammad Syafiqurrahman Purnomowati, Nasyiah Hasanah Rahman Siddiq, Faiz Retnoningrum, Retnoningrum - Rino Alvani Gani Rino Alvani Gani Rochmadi Rochmadi Satriyo Priyo Handoko Unggul Budihusodo Virana, Tiara Anindya Vitalis Ari Widiyaningsih Wahyu Widarjo, Wahyu Widoarjo, Wahyu Yosevin Karnawati Yunus Harjito, Yunus Zarory, Hilman