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Made Sudarma
University of Brawijaya
58Publications
2H-index
20Citations
Publications 60
Newest
#1Eria Latifalia Erzha (UB: University of Brawijaya)
#2Made Sudarma (UB: University of Brawijaya)H-Index: 2
Last.Aulia Fuad Rahman (UB: University of Brawijaya)H-Index: 2
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Abstract: This study aims to examine and empirically prove the moderating effects of credit risk on the relationship between the loan and intellectual capital with profitability. The sample selection technique uses purposive sampling, and data analysis uses moderated regression analysis. The result shows that loan has a positive effect on profitability, intellectual capital has positive effect on profitability, and credit risk moderates the effect of loan and intellectual capital on profitabilit...
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Background. The Audit Act no 15, 2004 stated that audit opinion is based on 4 (four) criterias, which are accounting standard, compliance on law and regulation, effectivity internal control system and full disclosure. Public accountability quality of financial statement that audited by BPK RI should be based on State Finance Audit Standard (SPKN) and audit system or guidelines to attest the truth and fairness of the judgement. State finance auditor will make audit judgement for audit opinion bas...
#2Made SudarmaH-Index: 2
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This research aimed to examine and provide empirical evidence about the effect of auditor professionalism and experience on audit judgement by moderating task complexity. This research used a survey method conducted at the State Audit Agency of Republic of Indonesia (BPK RI) Central Sulawesi Representative and obtained 31 respondents. The data obtained in this research were processed assisted with IBM SPSS Statistics analysis tool. The test result shows that professionalism has no effect on audi...
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#2Made Sudarma (UB: University of Brawijaya)H-Index: 2
Last.Gugus Irianto (UB: University of Brawijaya)H-Index: 3
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One crucial step that must be faced by a family company in maintaining the sustainability of its business is the intergenerational transition process from a predecessor to successors. This study aims to explore the obstacles faced by successors in undergoing the intergenerational transition process of their family business. The study was conducted on small and medium-sized family business in Kota Batu region undergoing the process. Nine successors were chosen purposively as the key informants us...
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State University of Jakarta is one of universities which have the entity of public service (BLU) status. It is focused on financial aspects or paired into financial accountability. It is studied from stakeholders to obtain the meaning of financial accountability and how is their experience in giving the meaning of financial accountability. The purpose of this study is to ask, to listen respondense’s explanation through unstructured indept interview, to explore, to map themes relate to the theme ...
#2Made Sudarma (UB: University of Brawijaya)H-Index: 2
Last.Ghozali Maski (UB: University of Brawijaya)H-Index: 2
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The objectives of this study were to analyze and investigate the human capital resource of SMEs to achieve the expected level of performance and to see if the quality of human capital had been appropriate enough to be able to apply certain business strategy. This study also intended to see if the cost leadership strategy, differentiation strategy, as well as appropriate focus strategy to improve the performance of SMEs. This study employed a survey design in which researcher conducted a survey t...
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#2Made Sudarma (UB: University of Brawijaya)H-Index: 2
Last.Rosidi (UB: University of Brawijaya)
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#2Made Sudarma (UB: University of Brawijaya)H-Index: 2
Last.Rosidi (UB: University of Brawijaya)
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#1Sandy Mahendra Jaya (UB: University of Brawijaya)
#2Made Sudarma (UB: University of Brawijaya)H-Index: 2
Last.Roekhudin Roekhudin (UB: University of Brawijaya)
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The purpose of this study is to examine and to provide empirical evidence on the influence of role conflict and organizational commitment to acceptance of auditor dysfunctional behavior mediated by the Auditor Performances. Methods of data collection using survey and obtained 83 respondents who occupy functional positions of auditors and other internal supervisory apparatus on regional inspectorate in Ex Malang Residences. Data were analyzed by using Structural Equation Model - Partial Least Squ...
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