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All Journal JURNAL TEKNOLOGI LINGKUNGAN Jurnal Bahan Alam Terbarukan Jurnal Pendidikan Dasar Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL International Journal of Economics, Management, Business, and Social Science International Journal of Accounting & Finance in Asia Pasific Journal Research of Social Science, Economics, and Management
Bambang Subiyanto, Bambang
Pusat Inovasi LIPI, Jakarta, Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Materials Science & Nanotechnology Social Sciences

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Profitability And Firm Value: How Does Good Corporate Governance Affect Them? Subiyanto, Bambang; Melati; Maulidya, Riska
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.322

Abstract

This research was aimed at analyzing the intervention of Good Corporate Governance (GCG) on the influence of profitability on firm value. GCG was proxied by the audit committee, profitability was proxied by the Return on Assets (ROA) and Return on Equity (ROE), while firm value was proxied by Tobin’s Q. The analysis will be carried out using path analysis with SmartPLS on 105 observations from 21 manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange (IDX) in the 2017–2021 period. The results showed that ROA, ROE, and GCG have a significant positive effect on firm value. GCG has also been proven to be able to significantly intervene in the influence of profitability on firm value, with a positive relationship to ROA and a negative relationship to ROE.
The Effect of Time Budget Pressure, Audit Fee, and Auditor Independence on Audit Quality Subiyanto, Bambang; Pradani, Tiara; Asiyah, Nur
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): OCTOBER EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.1756

Abstract

This study aims to determine the effect of time budget pressure, audit fees, and auditor independence on audit quality. Quantitative data is used in this study. The data used in this study is primary data. The data was obtained by distributing questionnaires to the respondents, and the data was processed in as many as 92 questionnaires. The population in this study are auditors who work at a foreign-affiliated Public Accounting Firm (KAP) in Jakarta. The test was carried out with the help of IBM SPSS statistic 25. The results showed that time budget pressure affects audit quality. Audit fees also do not affect audit quality. Lastly, auditor independence affects audit quality. Further research can add other variables and expand the scope of respondents.
Pengaruh Sanksi Perpajakan, Tax Amnesty, dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak: Arifin, Zumam; Subiyanto, Bambang; Digdowiseso, Kumba
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 2 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i2.4051

Abstract

This study aims to examine the effect of tax sanctions, tax amnesty, and understanding of taxation on taxpayer compliance. The population in this study were all taxpayers who were registered at the Pratama Kebayoran Baru Satu Jakarta Selatan II Tax Service Office (KPP). Sampling in this study used the technique of distributing questionnaires directly to taxpayers in hardcopy and google form which found as many as 118 respondents. Processing and testing of data using the SPSS (Statistical Package for the Social Science) program version 25. The results obtained in this study indicate that tax sanctions, tax amnesty, and understanding of taxation have a positive and significant effect on taxpayer compliance. Keywords: tax sanctions, tax amnesty, understanding of taxation, taxpayer compliance.
ANALISIS DETERMINAN KUALITAS PELAPORAN KEUANGAN PERUSAHAAN NON JASA KEUANGAN DI BURSA EFEK INDONESIA Digdowiseiso, Kumba; Subiyanto, Bambang; Fahlevi Lubis, Reza
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.026 KB) | DOI: 10.32670/fairvalue.v4i6.771

Abstract

This study aims to analyze the determinants that affect the quality of financial reporting, which constitutes leverage, company size, cash flow volatility, sales volatility, company operating cycle, loss proportion, intangible asset intensity, and capital intensity. We used the WarpPLS 7.0 program in analyzing the secondary data. The sample in this study were non-financial service companies selected through the purposive sampling technique in the period 2015-2019. The research method used is the descriptive quantitative method with regression analysis. The research results showed that leverage, company size, and capital intensity had a significant and positive effect on the quality of financial reporting. Meanwhile, the operating cycle, the proportion of losses, and the intensity of intangible assets had a significant and negative effect on financial reporting quality. However, cash flow volatility and sales volatility produced an insignificant effect on the quality of financial reporting.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (FRAUD) : (Studi Empiris Pada Auditor BPK RI di Jakarta Pusat) Digdowiseiso, Kumba; Subiyanto, Bambang; Indra Priadi, Jodi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.474 KB) | DOI: 10.32670/fairvalue.v4i6.874

Abstract

The study aims to analyze the effects of skepticism professional, independency, and competency on ability to detect fraud. Research is conducted on auditors working in the audit board of the Republic of Indonesia in Central Jakarta. The population in this research is an auditor who works at audit board of the Republic of Indonesia in Central Jakarta, the research method used is simple random sampling. Based on the method, which is willing to be a respondent as many as 106 auditors. The data in this research is the primary data obtained through questionnaires. The data analysis method used is statistical analysis in the form of multiple regression tests. Data processed using SPSS v26. The results of this study show that the skepticism professional positively affects the ability to detect fraud. Similarly, the independent has no effect on ability to detect fraud. Meanwhile, competence positively affects the ability to detect fraud.
PENGARUH PENGALAMAN KERJA, SKEPTISME PROFESIONAL, DAN TIPE KEPRIBADIAN TERHADAP KEMAMPUAN AUDITOR DALAM PENGUNGKAPAN KECURANGAN (FRAUD) Subiyanto, Bambang; Digdowiseiso, Kumba; Mandasari, Noviyanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.784 KB) | DOI: 10.32670/fairvalue.v4i6.1152

Abstract

This study aims to examine and analyze work experience, professional skepticism and personality types on the auditor's ability to disclose fraud. The type of data used is quantitative data with primary data sources. The population in this study were auditors who worked at the Public Accounting Firm (PAF) in Central Jakarta and South Jakarta. The statistical tool used to test this hypothesis is multiple regression with IBM SPSS Statistics 25. The data were obtained by distributing questionnaires to respondents and the data were processed as many as 138 questionnaires. These results indicate that of the 3 hypotheses, all data are supported by data. Based on the hypothesis test, the results show that work experience and professional skepticism have a positive effect on the ability of auditors to disclose fraud because high work experience causes auditors to be faster in assessing the risk of fraud and with high skepticism the auditor will seek more evidence to prove that the financial statements are free from all forms of cheating. Meanwhile, personality type has a negative effect on the ability of auditors to disclose fraud because each executive auditor is required in his profession to carry out his duties professionally.
The Effect of Time Budget Pressure, Audit Fee, and Auditor Independence on Audit Quality (Empirical Study on Foreign-Affiliated Public Accountants in Jakarta) Subiyanto, Bambang; Pradani, Tiara; Asiyah, Nur
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.1756

Abstract

This study aims to determine the effect of time budget pressure, audit fees, and auditor independence on audit quality. Quantitative data is used in this study. The data used in this study is primary data. The data was obtained by distributing questionnaires to the respondents, and the data was processed in as many as 92 questionnaires. The population in this study are auditors who work at a foreign-affiliated Public Accounting Firm (KAP) in Jakarta. The test was carried out with the help of IBM SPSS statistic 25. The findings underscore the significant impact of time budget pressure on audit quality, emphasizing that auditors' performance is intrinsically linked to their ability to manage the pressures associated with tight timelines. In contrast, audit fees were not found to substantially affect audit quality, revealing that an excessive fee structure may jeopardize auditor independence. Auditor independence emerged as a critical factor, significantly influencing audit quality. A higher level of independence among auditors corresponded with improved audit quality. This research underscores the need for careful management of time constraints and emphasizes the pivotal role of auditor independence in ensuring the integrity and reliability of audit outcomes.
Audit delay drivers: Liquidity, leverage, size & auditor specialization Firdaus, Raihan; Subiyanto, Bambang
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1507

Abstract

Financial reports that exceed the deadline for the publication provisions of POJK number 14/POJK.04/2022 will experience delays in the publication of financial statements. Delay in the publication of financial statements indicates a problem with the company's financial statements, so it takes longer to complete the audit. The purpose of this study is to obtain empirical evidence and analyze the effect of liquidity, leverage, and company size on audit report lag with industry specialization auditors as moderating variables. Audit report lag is measured by the distance between the closing date of the company's financial statements and the date of the audit report. The population in this study was 559 companies with 15 companies as research samples, finally the total number of observations was 75. This study uses secondary data obtained from the Indonesia Stock Exchange and the official website of each company. Data collection in this study used purposive sampling technique. Data processing uses the WarpPLS 8.0 application. The results showed that liquidity and leverage have a significant positive effect on Audit Report Lag, company size has no significant effect on Audit Report Lag. Where as industry specialization, could be moderated liquidity and laverage on Audit Report Lag and fail to moderate company size on Audit Report lag.
INTEGRASI PENDEKATAN ETNOPEDAGOGI DALAM MENINGKATKAN KUALITAS PEMBELAJARAN IPAS BERBASIS PROYEK DI SEKOLAH DASAR Rakhman, Wahyudi; Subiyanto, Bambang; Syahruddin, Syahruddin; Mutiani, Mutiani
JURNAL PENDIDIKAN DASAR Vol 13, No 1 (2025): Juni 2025
Publisher : STKIP Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/jpd.v13i1.3121

Abstract

Pendekatan etnopedagogi menawarkan potensi besar untuk meningkatkan kualitas pembelajaran, terutama pembelajaran Ilmu Pengetahuan Alam dan Sosial (IPAS) berbasis proyek di sekolah dasar. Pengintegrasian ini bertujuan untuk mengeksplorasi sisi peningkatan kualitas pembelajaran berbasis proyek (Project-Based Learning/PjBL) yang masih dinilai belum maksimal. Harapannya, pengintegrasian ini mampu meningkatkan kualitas pembelajaran IPAS di sekolah dasar. Dengan menggunakan metode kualitatif dan pendekatan studi pustaka. Hasil menunjukkan bahwa pendekatan ini mampu memaksimalkan perilaku pendidik dan perilaku, meningkatkan hasil belajar peserta didik, memberikan pesrfektif berbeda dan inovatif dalam suasana pembelajaran, keberagaman sumber belajar dan media yang digunakan, serta memperbaiki sistem pembelajaran seringkali terabaikan. Sehingga penelitian ini menjadi opsi penting dalam mendukung peningkatan kualitas pembelajaran IPAS berbasis proyek di sekolah dasar, secara lebih kontekstual, kolaboratif, dan bermakna.
Digital Transformation in the Audit Process: A Systematic Review of Innovation, Challenges, and its Impact on Audit Quality Bani, Pristiwanto; Siregar , Nurhayati; Subiyanto, Bambang; Teruna Awaludin , Dipa
Journal Research of Social Science, Economics, and Management Vol. 5 No. 3 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i3.1109

Abstract

The rapid advancement of digital technologies has driven a fundamental transformation in auditing practices, shifting from manual, sampling-based methods toward automation and data analytics. Although innovations such as Artificial Intelligence, Big Data Analytics, Blockchain, Cloud Computing, and Robotic Process Automation have been introduced, a comprehensive understanding of their applications, challenges, and impacts on audit quality remains limited. This study aims to (1) identify digital innovations applied in the audit process, (2) analyze key challenges in their implementation, and (3) evaluate the impact of digital transformation on audit quality in terms of effectiveness, efficiency, transparency, accuracy, and timeliness. The research employs a systematic literature review (SLR) using the PRISMA protocol and the PICOC framework, covering 84 academic articles published between 2015 and 2025. Data were analyzed through thematic synthesis and narrative synthesis. Findings reveal that AI and data analytics dominate digital audit innovations, while Blockchain enhances transparency and RPA accelerates routine procedures. Key challenges include limited IT infrastructure, organizational resistance, auditors’ skill gaps, and a lack of specific regulations for digital auditing. Nevertheless, digital transformation significantly improves accuracy, efficiency, and real-time anomaly detection, although issues of data integrity and professional ethics persist. Digital transformation enhances audit quality and repositions auditors as strategic partners within organizations. However, its success largely depends on technological readiness, human capital competence, and adaptive regulatory frameworks.
Co-Authors Akbar, Fazhar Ananto Nugroho, Ananto Arifin, Zumam Bani, Pristiwanto Budiman, Ismail Budy Wiryawan Debora, Grace Artha Digdowiseiso , Kumba Digdowiseso, Kumba Divian, Dinda Tri Novianty Fahlevi Lubis, Reza Fakih, Anas Firdaus, Raihan Indra Priadi, Jodi Ismadi Ismadi Kumba Digdowiseiso, Kumba Kusumah, Sukma Surya Lukman, Christylia Gita Fairy Maidina, Maidina Mandasari, Noviyanti Marlina, Resti Maulidya, Riska Melati Mutiani Mutiani Nur Asiyah Prasetyo, Agus Mudo Rahayu, Annisyah Sri Rakhman, Wahyudi Rossaliani, Sindy Siregar , Nurhayati Subyakto Subyakto Sumarno, Agung Suryanegara, Lisman Syahruddin Syahruddin Teruna Awaludin , Dipa Tiara Pradani Triastuti, Triastuti Yanti, Dilla Madi