Articles

SEARCHING FOR A MORAL CHARACTER: THE GENESIS OF THE AUDITORS DUTY Budisusetyo, Sasongko; Subroto, Bambang; Rosidi, Rosidi; Solimun, Solimun
Journal of Economics, Business, and Accountancy | Ventura Vol 16, No 3 (2013): Desember 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.228

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Frequently, questions are asked to the accounting profession in the face of ethical dilemmas such as how auditors should behave. Many studies have shown moral character is important in ethical judgment, but there is very little explanation about the moral character of its own. This study aimed to test empirically the effect of individual personality factors, such as moral character variables comprising the dimensions of spirituality, idealism, moral courage, and perspective taking in the ethical judgment. Research data was obtained by distributing questionnaires to the auditor in Surabaya and Jakarta. Auditors ethical decision-making is measured by making a story of ethical scenarios. Furthermore, the data were analyzed using software WarpPLS. This study shows importance of moral character in an auditors ethical decision. This study shows that being an accountant is a choice being a noble human being and not a mere pursuit of economic benefits.
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: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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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: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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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: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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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.
Analisis Variabel Finansial dan Makroekonomi yang Berpengaruh terhadap Harga Saham (Studi di Bursa Efek Indonesia) Djazuli, Atim; Subroto, Bambang; Sudarma, Made; Sabeni, Arifin
Jurnal Aplikasi Manajemen Vol 8, No 4 (2010)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research aimed to test and analyze the influence of financial variables (Return on Investment, Profit Margin, Current Ratio and Debt Ratio, Dividend, and Dividend Yield) and macroeconomic variables (Gross Domestic Product, Money Supply, Inflation, Currency, and Interest Rate) stock price altogether. This research used quantitative approach by implementing path analysis method. The research population is all companies listed in Indonesian Stock Exchange in the period of 2001–2007 out of which 52 companies were selected as samples to be observed within 7 (seven) years term resulting in as many as 364 observations. The results of this research indicate that the variables having an effect on dividend were Return on Investment and Net Profit Margin as well as interest rate. The variable having an effect on Dividend Yield were Current Ratio and Debt Equity Ratio and Gross Domestic Product. Furthermore, the variables affecting the interest rate were the Amount of Money Supply, Inflation, and American Dollar Rate to Rupiah. Next, the variables which influenced the stock price were Return on Investment, Current Ratio, Dividend, and Dividend Yield. Finally the variables which had insignificant influence were the variable of Gross Domestic Product to interest rate; the variable of Debt Equity Ratio to dividend; the variable of interest rate to stock price, and; the variable of Gross Domestic Product to stock price.Keywords: financial variables, macroeconomic variable, stock price.
Pengaruh Kecakapan Manajerial Terhadap Kualitas Laba yang Dimoderasi oleh Kualitas Audit Waskito, Iman; Subroto, Bambang; Rosidi, Rosidi
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The Effect of Managerial Ability to Income Quality Moderated by Audit Quality. The Objective of this research is to examine the impact of managerial ability on earnings quality. This research uses manufacturing companies listed in the Indonesian Stock Exchange for the periods 2006-2008, in which 63 companies (189 firms-year) are used as samples. The managerial ability is measured using Data Envelopment Analysis (DEA). The earnings quality is measured by the extent that accruals map into cash flows. The quality of auditor is measured using the perception of the users of audit firm quality. Using Moderated Regression Analysis, the study finds evidence that the managerial ability had  impact on the earnings quality, but auditor quality did not have an impact on the relationship between managerial ability and earnings quality. Pengaruh Kecakapan Manajerial terhadap Kualitas Laba yang Dimoderasi oleh Kualitas Audit. Tujuan dari penelitian ini adalah untuk menguji pengaruh kecakapan manajerial terhadap kualitas laba. Penelitian ini menggunakan perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama tiga periode yaitu 2006 sampai dengan 2008, dengan jumlah sampel sebanyak 63 perusahaan (189 data amatan). Kecakapan manajerial diukur dengan menggunakan Data Envelopment Analysis (DEA). Kualitas laba diukur dengan kemampuan kebijakan akrual menjadi kas. Kualitas auditor diukur menggunakan persepsi pengguna laporan keuangan terhadap kualitas KAP. Dengan menggunakan Moderated Regression Analysis, ditemukan bahwa kecakapan manajerial berpengaruh terhadap kualitas laba, namun kualitas auditor yang berinteraksi dengan kecakapan manajerial tidak berpengaruh terhadap kualitas laba.
Pengungkapan Pro Forma dan Keputusan Investor: Uji Empiris Teori Signaling dan Teori Pasar Efisien di Bursa Efek Indonesia (BEI) Rura, Yohanis; Subroto, Bambang; Sudarma, Made; Rosidi, Rosidi
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Pro Forma Disclosures And Investor Decision: Signaling Theory Empirical Test and Efficient Market Theory In Indonesia Stock Exchange (BEI).The objective of research is to examine the signaling theory and efficient market theory whether the “quality” firms marketed their firm using pro forma disclosure and not mislead the investors. The pro forma disclosure of inside information is made to remote the investors from the effect of adverse selection.The research approach is quantitative with multiple regression analysis. Research sample includes 113 firm years from 2001 to 2008. The hypothesis test indicates the mixed result. The finding of research does not support the signaling theory that the “quality” firms give a signal to market through pro forma disclosure. Other important finding shows that the simultaneous test empower the efficient market theory by confirming that the market response to the day when the information is published. Pengungkapan Pro Forma Dan Keputusan Investor: Uji Empiris Teori Signaling Dan Teori Pasar Efisien Di Bursa Efek Indonesia (BEI).Penelitian ini bertujuan untuk menguji signaling theory and efficient market theory apakah “kualitas” perusahaan dalam memasarkan diri menggunakan pengungkapan pro formadan tidak menyesatkan investor. Pengungkapan pro forma atasinside information dibuat untukmencegah investor dari efek adverse selection. Penelitian ini menggunakan pendekatan kuantitatif dengan alat uji multiple regression analysis.Sampel penelitian terdiri dari 113 perusahaan dalam kurun waktu 2001 hingga 2008.Hasil uji hipotesis menunjukkan mixed result. Temuannya tidak mendukung signaling theoryyang menyatakan bahwa “kualitas” perusahaan memberikan sinyal kepada pasar melalui pengungkapan pro forma.Temuan lainnya mengatakan bahwa teori pasar efisien terkonfirmasi pada respon pasar pada hari di mana informasi dipublikasikan.
Pengaruh Pengalaman Auditor Terhadap Ethical Judgement Laily, Nujmatul; Subroto, Bambang; Sudarma, Made
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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ABSTRACT: The Effect of Auditor’s Experience on Ethical Judgement. This research examines the effect of auditor’s experience on ethical judgement with auditor’s knowledge and professional commitment as intervening variable. By 82 public accountants were taken as samples.Data collection is done by mail survey and is empirically examined by using path analysis.The results shows that auditor’s experience has direct effect on ethical judgment but it has negative effect with auditor’s knowledge becomes an intervening variable. Auditor’s experience has direct effect on auditor’s knowledge and professional commitment. This study finds no relationship between professional commitment and ethical judgement. The finding of research concludes that experience and knowledge are determinants of ethical judgement. ABSTRAK: Pengaruh Pengalaman Auditor Terhadap Ethical Judgement. Penelitian ini bertujuan untuk menguji pengaruh pengalaman auditor terhadap ethical judgement dengan pengetahuan auditor dan komitmen professional sebagai variable intervening. Sampel riset ini adalah 82 kantor akuntan publik. Pengumpulan data dilakukan melalui mail survey dan pengujiannya menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa pengalaman auditor berpengaruh langsung terhadap ethical judgement namun berpengaruh negative saat pengetahuan auditor menjadi variable intervening. Selain itu, pengalaman auditor berpengaruh langsung terhadap pengetahuan auditor dan komitmen professional. Penelitian ini tidak menemukan hubungan antara komitmen professional dan ethical judgement. Secara keseluruhan, penelitian ini menyimpulkan bahwa pengalaman dan pengetahuan auditor merupakan determinan ethical judgement.
“Teposliro” and “Semuci”*) among public accountants: Do we know, and do we care? Budisusetyo, Sasongko; Subroto, Bambang
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstrak: “Teposliro” dan “Semuci”* di antara Akuntan Publik: Apakah Kita Paham, dan Apakah Kita Peduli? Penelitian ini mengkaji proses pengambilan keputusan akuntan publik pada situasi etis dilematis yang sering dihadapi dalam aktivitas profesional mereka. Penelitian ini meneliti pengaruh ‘teposliro’ terhadap pengambilan keputusan etis serta mengkaji keberadaan ‘semuci’ atau konsep yang menganggap diri ‘lebih suci dari orang lain’ dalam penelitian etika di bidang akuntansi. Keputusan etis diukur dengan menjawab pertanyaan lima skenario problem etis yang sering terjadi dalam praktik audit. Temuan penting penelitian ini menunjukkan bahwa ‘teposliro’ mempengaruhi pengambilan keputusan etis, selain itu juga ditemukan keberadaan perasaan ‘semuci’ yang ada di antara para akuntan publik ketika berhadapan dengan masalah etis. Abstract: “Teposliro” and “Semuci”*)1 among public accountants: Do we know, and do we care? The purpose of this paper is to examine the attitude of public accountants in situations of ethical dilemmas in their professional activities. This paper examines the effect of ‘teposliro’ on ethical decision-making and seek to establish the prevalence of ‘semuci’ perception bias in accounting research. Public accountants’ preferences determine their ‘teposliro’ levels as they answered questions about fi ve scenarios related to auditing practicest to measure their ethical judgments. An important fi nding of this study suggests that ‘teposliro’ infl uence ethical decision making and there is existence of social recognition of the ‘semuci’ or ‘holier than others’ among the public accountants.
PERAN PENDEKATAN ANTAR DISIPLIN TERHADAP PENILAIAN RISIKO PENYALAHGUNAAN ASET Nugraha, Guindra Pramudi; Subroto, Bambang; Rahman, Aulia Fuad
Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract: The Role of Inter Disciplinary Approach to Asset Misappropriation risk assessment. This study compares the judgment ability in asset misappropriation risk assessment between groups. Between-subject experiment was applied to 19 participants which were divided into three experimental groups, provided with interdisciplinary knowledge through random assignment : (1) group provided with Committee of Sponsoring Organizations (COSO) Framework and fraud triangle, (2) group provided with COSO Framework, and (3) group provided with fraud triangle from criminology. Nonparametric statistic chi-square and fisher’s exact test were employed. The result showed that there is no judgment difference between groups. The effect of interdisciplinary approach only increases one’s knowledge in memorizing, reproducing, and limitation in applying the concept.Abstrak: Peran Pendekatan Antar Disiplin terhadap Penilaian Risiko Penyalahgunaan Aset. Studi ini membandingkan kemampuan penilaian risiko penyalahgunaan aset bagi kelompok yang memperoleh pendekatan antar disiplin dengan yang tidak memperoleh pendekatan antar disiplin. Between-subject experiment dilakukan terhadap 19 partisipan yang dibagi ke dalam tiga kelompok eksperimen : (1) kelompok memperoleh pemahaman kerangka Committee of Sponsoring Organizations (COSO) dan segitiga faktor kecurangan, (2) kelompok memperoleh pemahaman kerangka COSO, dan (3) kelompok memperoleh pemahaman segitiga faktor kecurangan. Analisa statistik nonparametrik chi-square dan fisher’s exact test menunjukkan bahwa tidak terdapat perbedaan penilaian risiko diantara kelompok yang diuji. Pemberian pendekatan antar hanya mampu meningkatkan pengetahuan seseorang dalam mengingat dan mereproduksi serta mengaplikasikan konsep tersebut secara terbatas.