Article Per Year (5 Year)
p-Index From 2018 - 2023
2.844
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis JURNAL AKUNTANSI DAN AUDITING EL-MUHASABA Jurnal Trikonomika El Dinar Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Ketahanan Nasional TEMA (Jurnal Riset Akuntansi Kontemporer) International Journal of Local Economic Governance PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Neo-Bis Nursing News : Jurnal Ilmiah Keperawatan Qistie: Jurnal Ilmu Hukum MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Wahana Akuntansi Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Informasi Kesehatan Indonesia (JIKI) EKUITAS (Jurnal Ekonomi dan Keuangan) Organum: Jurnal Saintifik Manajemen dan Akuntansi The Indonesian Journal of Accounting Research JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Ilmiah Akuntansi Peradaban Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Imam Subekti
Faculty Of Economics And Business, Universitas Brawijaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Nursing Public Health Social Sciences Other

Published : 58 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 58 Documents
Search

 1   2   3   4   5 
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK EKSPROPRIASI DI INDONESIA (Studi Pada Perusahaan Publik Yang Terdaftar di BEI) Novita Ayu Chandra Dewi; Imam Subekti
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 1: Semester Ganjil 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.858 KB)

Abstract

Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang berpengaruh terhadap praktik ekspropriasi di Indonesia. Sampel ditentukan melalui purposive sampling dari dua industri di Bursa Efek Indonesia. Analisa terhadap praktik ekspropriasi dilakukan dengan menggunakan regresi linier berganda (Ordinary Least Squares). Variabel yang diuji antara lain konsentrasi kepemilikan institusional, ukuran perusahaan, proporsi dewan komisaris independen, profitabilitas perusahaan, leverage perusahaan, pertumbuhan perusahaan dan afiliasi perusahaan. Praktik ekspropriasi diproksikan melalui transaksi yang dilakukan antar pihak berelasi. Transaksi pihak berelasi diklasifikasikan ke dalam dua kelompok, yaitu transaksi penjualan antar pihak berelasi dan transaksi pembelian antar pihak berelasi. Hasil penelitian model pertama menunjukkan bahwa variabel kepemilikan institusional, ukuran perusahaan, dewan komisaris independen, leverage dan afiliasi perusahaan berpengaruh signifikan terhadap transaksi penjualan antar pihak berelasi, sedangkan variabel profitabilitas, pertumbuhan perusahaan tidak berpengaruh signifikan terhadap transaksi penjualan antar pihak berelasi. Hasil penelitian model kedua menunjukkan bahwa variabel profitabilitas, leverage dan afiliasi perusahaan berpengaruh signifikan terhadap transaksi pembelian antar pihak berelasi, sedangkan variabel kepemilikan institusional, ukuran perusahaan, dewan komisaris independen dan pertumbuhan perusahaan tidak berpengaruh signifikan terhadap transaksi pembelian antar pihak berelasi. Kata kunci: Ekspropriasi, Hak Pemegang Saham Minoritas, Transaksi Pihak Berelasi, kepemilikan institusional, ukuran perusahaan, komisaris independen, profitabilitas, leverage, pertumbuhan perusahaan, afiliasi perusahaan.
DETERMINAN EFISIENSI PERBANKAN DI INDONESIA BERDASARKAN DATA ENVELOPMENT ANALYIS (DEA) Gracia Masita; Imam Subekti
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.329 KB)

Abstract

This research aims to investigate technical efficiency score of banks in Indonesia and examine its determinants i.e. foreign ownership, capital adequacy ratio, non-performing loan and size. Research samples were 53 foreign exchange banks that operated in Indonesia from 2010 until 2012. This research used Data Envelopment Analysis (DEA) to measure efficiency score. The result reveals that scores of technical efficiency show an increasing trend over 2010-2012. Another results shows larger banks can achieve more efficiency. Also, management of non-performing loan is an important factor in improving bank efficiency. On the contrary, foreign ownership of bank and capital adequacy ratio are not able to improve the efficiency in Indonesian banks.   Keywords: Data Envelopment Analysis, Technical Efficiency, Foreign Ownership, Capital Adequacy Ratio, Non-Performing Loan, and Bank Size.
Pengaruh Ukuran Bank, Manajemen Aset Perusahaan, Kapitalisasi Pasar danProfitabilitas terhadap Kredit Bermasalah pada Bank yang terdaftar di BEI Aditya Pramudita; Imam Subekti
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.667 KB)

Abstract

This study aimed to examine the effect of bank size, asset management companies, market capitalization and profitability of the non-performing loans. The population used in this study is a commercial bank listed on the Indonesia Stock Exchange in the period 2008-2012. The samples in this study were taken by using the method of data collection is called purposive sampling method. The analysis technique used is multiple linear regression. The research is based on the phenomenon of non-performing loans in Indonesia. Non-performing loans due to a delay or return of funds already disbursed. Funds derived from the total assets showed that not all categories of assets that may affect the non-performing loans. The test results showed that the variable asset management company and affect the profitability of non-performing loans. Since both of these variables explain the liquidity of funds, the composition of funds and fund management method that could lead to a non-performing loans. But the results of this test showed that the variable bank size and market capitalization has no effect on non-performing loans. Due to the variable bank sizeexpressed in total assets that are the source of wealth owned by the bank and not all can be categorized as liquid funds. While the market capitalization variable is the change in the price of shares traded on the stock market is not how much the distribution of funds. Keywords: bank size, asset management companies, market capitalization, profitability, non-performing loans
Corporate Governance, Political Connection, Family Ownership and Tax Aggressiveness in Indonesia Ni Luh Putri Setyastrini; Imam Subekti; Arum Prastiwi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i01.p10

Abstract

Tax aggressiveness is a strategy of companies to present lower taxable earnings through tax planning without being accused of committing tax fraud, hence considered as one of the weaknesses of the self-assessment system. The purpose of this study was to examine and analyze the effect of corporate governance and political connection on tax aggressiveness with family ownership as the moderator. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. Using purposive sampling method, 49 companies were selected as the sample, resulting in 245 observations. The data were analyzed using multiple regression analysis and moderated regression analysis. This study found that corporate governance does not influence tax aggressiveness, that political connection has a negative effect on tax aggressiveness, and that family ownership does not moderate the influence of corporate governance and political connection on tax aggressiveness. Keywords: tax aggressiveness, corporate governance, political connection, family ownership
Analisis Keahlian Auditor BPK-RI Menuju Pelaksanaan Fraud Auditing Widayanti, Anna Retno; Subekti, Imam
TEMA Vol 2, No 2 (2001)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v2i2.109

Abstract

The objective of this research was to analyze the expertise of Su­preme Audit Board of Indonesia (BPK-RI), which related to the imple­mentation of Fraud Auditing. The analysis was based on the data acquired from 147 respondents. The result showed that the audit expertise of Supreme Audit Board of Indonesia’s Auditor unconformity with the criteria of Fraud auditor. So, with this condition Supreme Audit Board of Indonesia is not ready for the implementation of fraud auditing yet. The other result showed that there are significant expertise differences between structural official and functional auditor in con­formity with fraud auditor’s criteria. The most significant difference was in their knowledge and cognitive ability. The structural official expertise was better than the functional official. This is logical, be­cause the structural officials usually become a team leader. Besides that, based on the expertise difference test, accord­ing the auditing scope, it was known that there are no significant expertise differences between employee in APBN, APBD/BUMD and BUMN sectors, in conformity with the Fraud auditor’s criteria. In ad­dition, for the improvement of the expertise of supreme audit board of Indonesia’s auditor most of the respondents emphasize in the train­ing quality improvement for the auditor. Keywords: fraud auditing, the expertise, task analysis, knowledge component, decision strategies, psychological traits, cog­nitive ability, ethical conduct.
Asosiasi Antara Pengumuman Kabinet Baru Tanggai 23 Agustus 2000 Dengan Stock Price Dan Trading Volume Activity Di Pt Bursa Efek Jakarta Lestari, Sri; Subekti, Imam
TEMA Vol 3, No 1 (2002)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v3i1.161

Abstract

The objective of this study is to find out the correlations between new cabinet declaration on August 23, 2000 and stock exchange reaction, especially Jakarta Stock Exchange (reflected by stock price changes and trading activity). In the next terms, abnormal return proxies the stock price changes. And, trading volume activity (TVA) proxies the trading activity. Event study technique is used for this observation with abnormal return and trading volume activity as dependent variable. Samples will be used in this study is 45 stocks that include in LQ 45 index. Event period that will be analyzed is ten exchange days, and the estimate period is 100 exchange days. The result showed that abnormal return in ten days for the event period is not significant statistically. The test of different mean analy¬sis result about abnormal return before and after that event, showed that both of mean statistically are not significant by different. These were meant that stock price did not have any significant correlation to that event. So, if viewed from abnormal return, there were no reactions of Jakarta Stock Exchange to that event. For stock trans¬action variable that reflected by TVA, the result showed that there were significant differences between TVA mean before and after that event. These showed that stock transaction in Jakarta Stock Exchange had significant correlation with declaration of new cabi¬net on August 23, 2000. In other terms, market made any reactions to that event if viewed from TVA. Keywords: stock exchange; Jakarta Stock Exchange; event study; abnormal return; trading volume activity
Kandungan Informasi atas Peristiwa Stock Split Suntoro, Denny; Subekti, Imam
TEMA Vol 4, No 2 (2003)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v4i2.166

Abstract

The objective of this study is to investigate the market reaction associated with stock split event. Abnormal return and trading volume activity are proxies of market reaction. And, return change is used a proxy of stock split event. Event study technique is used for this observation with abnormal return and trading volume activity as dependent variable, and return changes as independent variable. Sample used in this study are stock split event in The Jakarta Stock Exchange (JSX) for year 2000 up to 2002. Samples are selected by purposive sampling method. The result showed that association between abnormal return, trading volume activity and stock split event was significant. The examination result for abnormal return showed that market reaction was done on d-2 and d+1 (d = announcement day)positively, and on d+4 negatively. For trading volume activity, the examination result showed that market reaction was done d+2 and d+5 negatively. So, stock split can make investors would do well to look at the information behind stock split to take decision. This has proven that there is a market reaction on surrounding stock split announcement period. Key words; stock split, abnormal return, trading volume activity, return change.
Determinan penggunaan sistem akuntansi pemerintah desa: Analisis keperilakuan menggunakan UTAUT Dicky Andriyanto; Zaki Baridwan; Imam Subekti
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.313 KB) | DOI: 10.24914/jeb.v22i2.2459

Abstract

ABSTRACT This study aims to examine the relationship between the determinants of the use of accounting information systems in village financial management through behavioral aspects using the UTAUT model including performance expectancy, effort expectancy, social influence, and facilitating condition on behavioural intention. This study uses quantitative methods and data collection using a questionnaire. The study population was village offices in Banyuwangi Regency, while the samples used in this study used judgment sampling techniques. The collected data was analyzed using SmartPLS ver.2.0.M3. The results showed that performance expectancy, effort expectancy, and facilitating conditions had a positive and significant effect on behavioural intention using the system, while the social influence on behavioural intention using the system was not supported. In addition, the effects of male or female gender as well as the effects of masculine or feminine gender as moderating are not supported.
ENGAGING IN EARNINGS MANAGEMENT TO AVOID NEGATIVE EARNINGS Imam Subekti
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.294 KB) | DOI: 10.18202/jamal.2010.04.7078

Abstract

Abstract. Engaging in Earnings Management to Avoid Negative Earnings. The purpose of this study is to investigate the earnings management behavior of companies listed in the Indonesia Stock Exchange (ISE). Specifically, the study investigates whether companies engaging in real earnings management or accrual management intent to avoid negative earnings; it also examines whether earnings management behavior supports efficient contracting or opportunistic behavior perspective. The sample of this study comprised 166 firm-years of manufacturing industrial sector during the period 2004 – 2005. Using multiple regressions, the study finds evidence that the companies engage in both earnings management, which are discretionary expenses (proxy of real earnings management) and accruals management. This evidence supports the studies of Graham, Harvey, & Rajgopal (2005) and Roychowdhury (2006).  Another result shows that the real earnings management conducted by the companies is efficient partially, while the accruals management is opportunistic.
THE EFFECT OF AUDIT COMMITTEE CHARACTERISTICS ON TIMELINESS OF FINANCIAL REPORTING ...... Alshrife, Fouad Mohammed; Subekti, Imam; Widya, Yeney
The International Journal of Accounting and Business Society Vol 24, No 1 (2016): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effects of the audit committee independence, audit committee activity, audit committee competence, and moderating auditor quality on the timeliness of financial reporting in manufacturing companies in Indonesia. The variables used in this study are timeliness of financial reporting, audit committee independence, audit committee activity, audit committee competence, and auditor quality. This study used purposive sampling method with the population of manufacturing companies in Indonesia. The sample used in this study was 92 manufacturing companies listed in Indonesia Stock Exchange (IDX) for the period of 2010-2012. The data of this study were financial statement of the manufacturing companies which were collected from the Indonesia Stock Exchange official website. The hypotheses were tested using hierarchical regression analysis. The results showed that the audit committee independence and the audit committee activity negatively affect the timeliness of financial reporting while these results do not support the agency theory. However, another variable examined in this study, namely competence of the audit committee, is not proven to affect the timeliness of the financial reporting. Similarly, the finding of the moderating variable reveals that the auditor quality strengthens the relationship between audit committee independence and financial report timeliness, and audit committee activity and financial report timeliness. On the other hand, auditor quality does not strengthen the correlation between audit committee competence and timeliness of financial reporting.
Co-Authors Abd. Rasyid Syamsuri Abdul Ghofar Abdul Ghofar Achsin, M Aditya Pramudita Alshrife, Fouad Mohammed Anna Retno Widayanti Arum Prastiwi Aulia Fuad Aulia Fuad Rahman aziwantoro, juni Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bani Alkausar Dante S Harbuwono, Dante S Dante Saksono Harbuwono, Dante Saksono Denissa Nadya Tiffany Denny Suntoro DEWI DIAH FAKHRIYYAH Dicky Andriyanto Dicky Andriyanto Dyah Puspasari Edhi Martono Edy Suandi Hamid Em Yunir, Em Endang Mardiati Endang Mardiati Endang Mardiati Endang Mardiati Esthika Dewiasty, Esthika Eva Fauzia Dian Pratiwi Eva Vajriyanti Fadli Fendi Malawat Fadli Fendi Malawat Faizal Angga Nugraha Fajar Lazuardi Sofwan Fariz Hermawan Fitri Purnamasari Gracia Masita Hari Hendarto, Hari Hisky Ryan Kawulur Indah Putri Utami Indra Wijaya Kusuma Inke Livia Intan Lifinda Ayuning Putri Intansari Dewiruna Kasful Anwar Kholilah Kholilah Kurniasari Novi Hardanti Laurentius A Pramono, Laurentius A Laurentius Aswin Pramono Lias Hasibuan Lilik Purwanti Malinda Kharista Meliana Octavia Mohamad Fadhli Azhmi Muhammad Arief Rasyid Muyassaroh, Isyrohil Nadia Damayanti Ni Luh Putri Setyastrini Ni Made Wisni Arie Pramuki Noval Adib Novita Ayu Chandra Dewi Novita Dewi ONIZ ULFA PERMATA Parida, Parida Pramita Sukma Wardani Prima Ramdani Ariesty Priyatna Bagus Susanto Ranita Ramadhani Ronasari Mahaji Putri Rosidi - Sri Lestari SUADUON, JOGIE Sulistiyowati Gandariyah Afkari Sutrisno Sutrisno Sutrisno Sutrisno SUTRISNO SUTRISNO Unti Ludigdo Unti Ludigdo Ustman Ustman Ustman Ustman Utari, Dewi Widya, Yeney Yayuk Totallia Yeney Widya Prihatiningtias Yeney Widya Prihatiningtias Yuyut Krisdiantoro Zaki Baridwan Zaki Baridwan Zaki Baridwan