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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
Unknown Affiliation
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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Apakah Pengungkapan ESG Berpengaruh terhadap Kinerja Perbankan : Studi Empiris Perbankan di Indonesia Retnoningrum, Retnoningrum -; 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.v14i1.8123

Abstract

Penelitian ini mengkaji pengaruh antara skor Environment, Social and Governance (ESG) dengan kinerja perbankan di Indonesia. Analisis ini berfokus pada ukuran bank, Rasio Kecukupan Modal (CAR), leverage, Return on Assets (ROA) dan Return on Equity (ROE). Dengan menggunakan pendekatan kuantitatif dan regresi panel, hasilnya mengungkapkan bahwa ukuran bank dan CAR berdampak positif pada skor ESG. Hal ini menunjukkan bahwa bank besar dengan struktur modal yang kuat cenderung menerapkan praktik ESG secara efektif. Sebaliknya, leverage, ROA, dan ROE tidak berdampak pada skor ESG, menunjukkan bahwa profitabilitas jangka pendek dan leverage keuangan bukanlah pendorong utama kinerja ESG. Temuan ini menyoroti pentingnya kekuatan dan skala modal dalam mendorong praktik perbankan berkelanjutan..
THE IMPACT OF TRADING VOLUME ACTIVITY AND EARNINGS QUALITY ON STOCK RETURN VOLATILITY: DOES MEDIA EXPOSURE PLAY A ROLE? Isnayni Sabila; Bambang Sutopo
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.509

Abstract

The purpose of this study is to investigate the relationship between the volatility of stock returns, trading volume activity and earnings quality, using media exposure as a moderating factor. This research is based on consumer cyclicals sector companies listed on the Indonesian stock exchange during the 2020-2022 period. Panel data regression is used to measure the relationship between trading volume activity, earnings quality, media exposure, and stock return volatility. Empirical findings from this study support that positive earnings quality can reduce stock return volatility. However, for trading volume activity, the interaction between media and trading volume activity, as well as the interaction between earnings quality and trading volume activity proved to have no effect. This study provides new insights into the role of trading volume activity, earnings quality, and media on stock return volatility. Previous research especially often ignores factors external to the firm such as the influence of media exposure. Therefore, this study explores the role of media interactions on stock return volatility.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LIMBAH DENGAN KOMITE KEBERLANJUTAN SEBAGAI VARIABEL MODERASI Yosevin Karnawati; Bambang Sutopo
Paulus Journal of Accounting (PJA) Vol. 6 No. 2 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

The purpose of this study is to analyze the influence of profitability, leverage and company size on waste disclosure with the sustainability committee as a moderating variable. The population is companies in the basic industry, energy and industrial sectors listed on the Indonesia Stock Exchange in 2019-2023, with a total of 296 samples. The data analysis technique uses quantitative analysis and causality, so that multiple linear regression of panel data is used as the analysis tool. The results showed that only profitability and leverage had a positive effect on waste disclosure, while leverage had no effect..The sustainability committee was also unable to strengthen the relationship between profitability, leverage and company size on waste disclosure.
TATA KELOLA JURNAL ILMIAH DAN STRATEGI PENINGKATAN PERINGKAT AKREDITASI Widoarjo, Wahyu; Sutopo, Bambang; Sudaryono, Eko Arif; Syafiqurrahman, Muhammad; Juliati, Juliati
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 1, No 1 (2020): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1256.12 KB) | DOI: 10.36600/.v6i1.137

Abstract

Pengabdian masyarakat ini dilatarbelakangi adanya permasalahan tata kelola jurnal ilmiah di Sekolah Tinggi Ilmu Ekonomi (STIE) Atma Bhakti Surakarta. Kurangnya pemahaman pengelola jurnal tentang manajemen jurnal ilmiah dan akreditasi jurnal menyebabkan kualitas penyuntingan dan publikasi belum baik. Hal tersebut mengakibatkan jurnal mendapatkan akreditasi nasional yang masih rendah (sinta 5). Berdasarkan pada permasalahan tersebut, maka tim pengabdian masyarakat berusaha memberikan solusi dengan meningkatkan pemahaman pengelola jurnal (editor dan staf administrasi) tentang strategi tata kelola dan akreditasi jurnla ilmiah. Metode yang digunakan adalah pelatihan dan pendampingan. Tim pengabdian masyarakat telah melakukan pelatihan tata kelola jurnal ilmiah di lokasi mitra. Materi yang disampaikan oleh tim adalah tata kelola jurnal dan strategi peningkatan akreditasi jurnal. Respon pengelola jurnal Riset Manajemen dan Akuntansi terhadap pelaksanaan pelatihan yang dilakukan tim sangat baik. Hal ini terlihat dari jumlah kehadiran peserta yang terdiri dari unsur pimpinan perguruan tinggi sampai dengan pengelola jurnal di lingkungan STIE Atma Bhakti. Pelatihan yang diberikan oleh tim pengabdian masyarakat ini diharapkan dapat membantu pengelola jurnal untuk meningkatkan peringkat akreditasi. Tahapan selanjutnya yang akan dilakukan oleh tim adalah melakukan pendampingan persiapan pengusulan reakreditasi jurnal Riset Manajemen dan Akuntansi. Kata Kunci: Akreditasi jurnal, pelatihan, pendampingan, tata kelola.
Driving Circular Economy Disclosure: The Strategic Role of Internal Control and Organizational Resources Handayani, Sri; Sutopo, Bambang
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4900

Abstract

This study provides empirical evidence on the role of internal control in enhancing the impact of organizational resources on Circular Economy Disclosure. Employing a quantitative approach, the research analyzes panel data from integrated reports of companies operating in circular economy priority sectors listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Moderated Regression Analysis (MRA) is used to assess cross-sectional and time-series variations. The results reveal that both internal control and slack resources have a negative effect on CED, indicating that excessive unused resources and rigid control systems may hinder transparency. Managerial ability is found to have no significant effect on CED. However, internal control positively moderates the relationship between slack resources and CED, suggesting that effective control mechanisms can help redirect idle resources toward more strategic and transparent reporting. The implications of this study highlight that managers should strategically reallocate slack resources and implement adaptive internal controls to improve circular economy disclosure. Enhancing transparency through data integration and proactive control is key to improving reporting quality and accountability. Theoretically, the study extends RBV and contingency theory by showing how internal control shapes resource effectiveness in sustainability disclosure.
BPK FINDINGS TRENDS ON INTERNAL CONTROL SYSTEMS IN LOCAL GOVERNMENT FINANCIAL STATEMENTS Leka, Earlyanzen Mustika; Sutopo, Bambang
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 3 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v7i3.9853

Abstract

Abstract This study investigates the trends and distribution of weaknesses in the Government Internal Control System (SPIP) based on audit findings from the Audit Board of the Republic of Indonesia (BPK) on the Local Government Financial Statements (LKPD) during the period 2019–2023. The research employs quantitative descriptive analysis and ANOVA testing to examine patterns and identify whether there are statistically significant differences in the occurrence of internal control weaknesses across the five-year span. The results reveal that the most dominant weaknesses were found in the element of control activities, especially in the execution of expenditures that did not comply with regulations, inaccurate or incomplete accounting records, and ineffective internal supervision. In addition, weaknesses in the control environment—such as incomplete standard operating procedures (SOPs), lack of proper segregation of duties, and suboptimal functioning of internal inspectorates—persisted across the observed years. The ANOVA test showed no statistically significant differences between the years (P-value > 0.05), indicating limited effectiveness of implemented improvements. These findings emphasize the urgency of strengthening the internal control system comprehensively through institutional reform, enhanced monitoring capacity, increased professionalism of personnel, and integration of information technology to promote transparency, accountability, and sustainable financial governance in local governments.
Pengukuran Kinerja dalam Anggaran berbasis Kinerja : Tinjauan Pustaka Sistimatis Radjak, Lukfiah Irwan; Sutopo, Bambang
JSAP : Journal Syariah and Accounting Public Vol 8, No 1 (2025): Juli 2025
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.8.1.75-86.2025

Abstract

Abstract The implementation of performance-based budgeting in both the public and private sectors enables organizations to formulate programs aligned with strategic objectives and serves as a control tool to monitor and evaluate program implementation using performance indicators. Structured performance measurement assists in assessing program efficiency and effectiveness, enhancing accountability, and improving future program planning and implementation. However, research on performance measurement in performance-based budgeting remains limited, leaving room for further exploration. The primary goal of this systematic literature review is to analyze previous studies on performance measurement in performance-based budgeting. The second goal is to provide recommendations for future research. A systematic literature review was chosen to achieve a comprehensive understanding of the issues under discussion. This synthesis focuses on two themes: local government and education. Keywords: Performance-based budgeting, performance measurement.  Abstrak Penerapan anggaran berbasis kinerja di sektor publik maupun swasta memungkinkan organisasi untuk merumuskan program yang selaras dengan tujuan strategis dan berfungsi sebagai alat pengendalian untuk memantau serta mengevaluasi pelaksanaan program menggunakan indikator kinerja. Pengukuran kinerja yang terstruktur membantu dalam penilaian efisiensi dan efektivitas program, meningkatkan akuntabilitas, serta perbaikan dalam perencanaan dan pelaksanaan program di masa depan. Meskipun demikian, penelitian mengenai pengukuran kinerja dalam anggaran berbasis kinerja masih terbatas, membuka ruang untuk eksplorasi lebih lanjut. Tujuan pertama dari tinjauan literatur sistematik ini adalah untuk menganalisis penelitian terdahulu mengenai pengukuran kinerja dalam anggaran berbasis kinerja. Tujuan kedua tinjauan literatur sistematik untuk rekomendasi peneliti selanjutnya. Tinjauan literatur sistematik dipilih untuk mencapai pemahaman yang komprehensip tentang masalah yang sedang dibahas. Sintesis ini berfokus pada dua tema yaitu bidang pemerintah daerah dan pendidikanKata kunci : Anggaran berbasis kinerja, pengukuran kinerja
A Global Review Of Tax Morale: A Bibliometric Analysis For Future Research Wicaksono, Galih; Sutopo, Bambang
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.872

Abstract

This research aims to analyze the development and direction of research on tax morality globally, so that current and future publication trends can be identified. The issue of tax morale is interesting to study in more depth, because it supports increasing tax compliance and optimizing state revenues. This research uses a bibliometric approach, analysis via VOSviewer and Ms.excell, and is sourced from Scopus metadata from 2002 to 2024 with 248 publications. The results of the global analysis show that research on tax morality has increased significantly in the last four years in the form of English language journal articles, the subject area of which is mostly in the fields of economics and finance. This research is growing rapidly in Europe and America if we look at the composition of authors and their affiliations. Based on network analysis, the topic of tax morale is divided into five large clusters, namely: informal sector, tax compliance, tax system, tax evasion, and trust. Future research topics that can be further developed related to tax morality are related to social norms and tax reform. Meanwhile, keywords that researchers can link in the future are tax compliance with entrepreneurship and institutional theory, as well as tax avoidance with tax knowledge, social norms, corruption and trust. The limitation of this research is that it only comes from the Scopus database and the keywords are only focused on the word "tax morale".
Company Growth and Profitability in Corporate Value with Environmental Disclosure as a Moderation in Oil, Gas and Coal Companies Putri, Ika Swasti; Bambang Sutopo
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2345

Abstract

This study examines the relationship between company growth, profitability, and corporate value, focusing on the role of environmental disclosure as a moderation variable in the oil, gas, and coal sectors. Using data from 15 companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022, this study applies multiple linear regression analysis to test hypotheses related to the effect of growth and profitability on company value, as well as how environmental disclosures moderate these relationships. The results show that profitability significantly affects the value of the company, confirming that more profitable companies tend to be valued higher in the market. Environmental disclosure also has a significant impact on corporate value, emphasizing the importance of transparency and environmental responsibility. While company growth has no significant relationship with firm value, the interaction between profitability and environmental disclosure to company value is significant, suggesting that the positive effects of environmental disclosure are amplified by firm profitability. These findings offer important insights for stakeholders in making investment decisions and environmentally sound business practices.
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.
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