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All Journal Jurnal Akuntansi dan Pajak Syntax Literate : Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ekonomi International Journal of Accounting & Finance in Asia Pasific DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika dan Bisnis

Bambang Subiyanto

Universitas Nasional

Author-ID : 2438659

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN LONG TERM DEBT TO ASSET RATIO TERHADAP PAJAK PENGHASILAN BADAN TERUTANG (Studi Empiris Pada Perusahaan yang Terdaftar di BEI Tahun 2015-2019) Kumba Digdowiseiso; Bambang Subiyanto; Kennedy Irnandi
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3890

This study aims to investigate the effects of Current Ratio (CR), Debt to Equity Ratio (DER), and Long term Debt to Asset Ratio (LDAR) on Corporate Income Tax Payable in companies listed on the Indonesia Stock Exchange LQ45. We use a quantitative method by utilizing a multiple linear regression to analyze the nexus between independent variable and dependent variable. Based on the predetermined criteria set in the purposive sampling technique, 10 companies were selected from the LQ45 index on the Indonesia Stock Exchange (IDX) over the period 2015-2019. Our findings indicate that both Current Ratio (CR) and Debt to Equity Ratio (DER) have a positive and significant effect on Corporate Income Tax Payable. Meanwhile, Long-Term Debt to Asset Ratio (LDAR) has no significant effect on Corporate Income Tax Payable.

BUSINESS STRATEGY AND FINANCIAL PERFORMANCE AS MEDIATION VARIABLES IN THE RELATIONSHIP OF CORPORATE GOVERNANCE TO EARNING QUALITY OF PUBLIC COMPANIES IN ASEAN Molina; Mediaty; Asri Usman; Bambang Subiyanto; Median Wilestari
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi, Periode Juni 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1497.083 KB)

This study aimed to analyze the effect of corporate governance mechanisms on earnings quality with business strategy and financial performance as mediating variables. The analysis was carried out using the SEM-Warp PLS 7.0 application with two relationship models; direct and mediation. The first test analyzes the direct effect of corporate governance mechanisms on earnings quality. The corporate governance mechanism is measured by four proxies (number of commissioners, percentage of independent commissioners, percentage of audit committees with financial or accounting education background, and percentage of public ownership); and earnings quality as measured by four proxies (persistence, predictability, variability, and smoothness). The mediating effect of business strategy and financial performance is measured by proxy of intangible asset value and ROA analyzed through the indirect model. The results obtained in this study are different from result of previous studies that show corporate governance mechanisms in public companies in ASEAN have a negative effect on earnings quality. However, business strategy and financial performance partially mediate (competitive mediation) to function as a suppressive or substitute effect. This explain why the overall effect of corporate governance mechanisms on public companies in the ASEAN region has been significantly practised in many previous studies.

ANALISIS DETERMINAN KUALITAS PELAPORAN KEUANGAN PERUSAHAAN NON JASA KEUANGAN DI BURSA EFEK INDONESIA Kumba Digdowiseiso; Bambang Subiyanto; Reza Fahlevi Lubis
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

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) Kumba Digdowiseiso; Bambang Subiyanto; Jodi Indra Priadi
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

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 PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Kumba Digdowiseiso; Bambang Subiyanto; Reza Dwi Cahyanto
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

This study aims to analyze the effects of Local Own-Source Revenue, Balancing Fund, and Capital Expenditure on Financial Performance of Regency and City Governments in Central Java Province over the period 2015-2019. The population in this study were all regencies and cities in Central Java Province. The results of the study indicate that both Local Own-Source Revenue and Capital Expenditure have a positive and significant effect on the Financial Performance of Regency and City Governments in Central Java Province. Meanwhile, the Balancing Fund has a negative and significant effect on the Financial Performance of Regency and City Governments in Central Java Province.

DETERMINAN PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT : (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK YANG ADA DI JAKARTA SELATAN DAN JAKARTA TIMUR) Bambang Subiyanto; Kumba Digdowiseiso; Muhammad Aufa Pumuka
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

The purpose of this study was to analyze the Effects of Time Pressure, Quality review and control procedures, and Ethical Awareness on Premature Termination of Audit Procedures. The study was conducted on auditors who work at the Public Accounting Firm in South Jakarta and East Jakarta. The population in this study were auditors who worked at 10 public accounting firms in South Jakarta. The research method used is simple random sampling method. Based on this method, a total sample of 109 auditors was obtained, while 101 auditors were willing to be respondents. The data in this study are primary data obtained through questionnaires (questionnaires) which are distributed directly by visiting the Public Accounting Firm. The data analysis method used is statistical analysis in the form The results of this study indicate that time pressure has a significant effect on premature termination of audit procedures, this is evidenced at a significance level of 0.000 less than 0.05. Quality review and control procedures also has a significant effect on Premature Termination of Audit Procedures, this is evidenced at a significance level of 0.000 less than 0.05. Likewise, Ethical Awareness also has a significant effect on Premature Termination of Audit Procedures, this is evidenced at a significance level of 0.000 less than 0.05.

PENGARUH PENGALAMAN KERJA, SKEPTISME PROFESIONAL, DAN TIPE KEPRIBADIAN TERHADAP KEMAMPUAN AUDITOR DALAM PENGUNGKAPAN KECURANGAN (FRAUD) Bambang Subiyanto; Kumba Digdowiseiso; Noviyanti Mandasari
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

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.

PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE, DAN FINANCIAL DISTRESS TERHADAP KUALITAS AUDIT Fabia Syafanisa Lizara; Bambang Subiyanto
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1277

High audit quality can build the trust of users of financial statements as a basis for decision making, both for their individual and public interests. The purpose of this research is to do a quantitative test of the effect of firm size, audit tenure, and financial distress on audit quality. The independent variable firm size is measured by the natural logarithm of total assets, audit tenure is measured by the length of the audit service engagement between the auditor and the auditee, and financial distress is measured by the debt to equity ratio. The dependent variable of audit quality is measured by a KAP reputation proxy. The data for this study amounted to 195 from 39 sample companies that published financial reports for the period 2017 – 2021 (5 years). The type of data taken is secondary data obtained from the official website of the Indonesia Stock Exchange and each company. The technique used is logistic regression analysis processed using SPSS 26. The results of this study shows that firm size and audit tenure have a significant positive effect on audit quality, while financial distress has a negative effect on audit quality.

Pelatihan Pencatatan dan Penyusunan Laporan Keuangan Bagi Siswa Al-Falah Tangerang Selatan Irma Setyawati; Zumratul Meini; Bambang Subiyanto; Retno Setioningsih
Dedikasi : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2022): DEDIKASI : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/dedikasi.v1i1.4

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman tentang dasar-dasar penyusunan laporan keuangan bagi siswa SMK Al Falah Yayasan Pembangunan Masyarakat Sejahtera di Kedaung, Tangerang Selatan. Pemahaman tentang penyusunan laporan keuangan meskipun secara sederhana sangat dibutuhkan oleh siswa Sekolah Menengah Kejuruan, untuk mengaplikasikan teori yang diperoleh di bangku kuliah. Metode yang digunakan dalam kegiatan pengabdian kepada masyarakat ini berupa pelatihan dari dosen kepada siswa SMK Al-Falah. Sejak saat diumumkannya oleh Presiden Joko Widodo tentang penduduk Indonesia yang tertular COVID – 19 pada bulan Maret 2020 sampai saat kegiatan pengabdian kepada masyarakat dilaksanakan pada tanggal 9 Februari 2021, kondisi Indonesia masih dalam masa pandemi COVID-19, sehingga penyuluhan dilaksanakan melalui pertemuan zoom. Dari kegiatan penyuluhan ini terlihat bahwa siswa SMK Al-Falah memahami materi yang disampaikan oleh dosen terlihat dari antusiasme siswa pertanyaan-pertanyaan yang diajukan. Kegiatan ini diharapkan agar siswa dapat memahami cara pencatatan dan penyusunan laporan, agar saat terjun ke masyarakat, mampu menyesuaikan diri dengan baik.

Pengaruh Mekanisme Good Corporate Governance dan Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan Bambang Subiyanto; Dewandaru Agung Pramita; Anas Fakih
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Harga saham yang tinggi menggambarkan tingginya nilai perusahaan. Semakin tinggi nilai perusahaan maka semakin tinggi pula kemakmuran pemegang saham. Tujuan penelitian ini adalah untuk mengetahui pengaruh Good Corporate Governance dan pengungkapan Corporate Social Responsibility terhadap nilai perusahaan. Variabel Good Corporate Governance yang di proksikan melalui kepemilikan manajerial dan komite audit yang diukur melalu Price Book Value (PBV) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016 - 2020. Jumlah populasi pada penelitian ini adalah 47 perusahaan dengan 14 perusahaan yang menjadi sampel penelitian, sehingga seluruh observasi berjumlah 70. Data yang diambil adalah data sekunder yang terdaftar di situs resmi Bursa Efek Indonesia. Dalam pengambilan data ini menggunakan teknik purposive sampling. Teknik analisis yang digunakan adalah melalui analisis regresi linear berganda. Pengolahan data dilakukan menggunakan SPSS 25.0. Hasil penelitian ini menunjukan bahwa Kepemilikan Manajerial berpengaruh positif signifikan terhadap nilai perusahaan dan Komite Audit berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan corporate social responsibility tidak berpengaruh terhadap nilai perusahaan

Co-Authors Anas Fakih Asri Usman Danang Aryo Wicaksono Dewandaru Agung Pramita Dwi Febriyani Fabia Syafanisa Lizara Grace Artha Debora Irma Setyawati Jodi Indra Priadi Kennedy Irnandi Kumba Digdowiseiso, Kumba Mahdiyah Septiani Larasati Median Wilestari Mediaty Molina Muhammad Aufa Pumuka Noviyanti Mandasari Nur Asiyah Retno Setioningsih Reza Dwi Cahyanto Reza Fahlevi Lubis Tiara Pradani Zumratul Meini

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