Sparta Sparta

Sparta Sparta
indonesia banking school | IBS · Department of Accounting

Doctor of Philosophy
Assoc. Professor in The Accounting Departement and Member of Senat of Indonesia Banking School

About

48
Publications
7,567
Reads
How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
43
Citations
Introduction
Assoc. Prof. Dr. Sparta, SE. Ak., ME., CA. earned a bachelor's degree in Accounting Studies Program at Andalas University in 1989. Subsequently earned a Master's degree in Finance at the University of Indonesia in 2002. He obtained a Doctorate degree in Finance and Banking in 2015 at Padjadjaran University. He has held the teaching profession from 1987 to 1991 at the Accounting Study Program, Faculty of Economics, Andalas University, Padang as a Permanent Lecturer for Civil Servants. From 1991
Additional affiliations
September 2004 - present
indonesia banking school
Position
  • Assoc. Profesor in Accounting Finance
Description
  • ), joined the Indonesia Banking School (IBS) since its inception in 2004 until now. During his time at IBS, he served as Head of the Accounting Study Program (2004-2009), as the first editor to publish the scientific journal “Journal of Finance and Banking” in 2004, Secretary for New Student Admissions in 2015, Deputy Head of the first Student Internship in 2004, as a Member of the IBS Senate since 2004 until now, and since February 1, 2015 until now as Deputy Chair I for Academic Affairs IBS.
Education
August 2010 - August 2015
Universitas Padjadjaran
Field of study
  • BANKING AND FINANCE
September 1999 - April 2002
University of Indonesia
Field of study
  • FINANCE SCIENCE
September 1984 - September 1989
Universitas Andalas
Field of study
  • ACCOUNTING

Publications

Publications (48)
Article
Full-text available
This study aims to see the extent to which risk management practices in companies, especially banking, influence the sustainability of conventional banking financial performance on the Indonesia Stock Exchange. The research sample is the banking industry on the IDX capital market during the period 2017 to 2019. Of the 41 banks that went public, 38...
Article
Full-text available
Kebijakan dividen adalah suatu keputusan untuk menentukan apakah laba yang diperoleh perusahaan akan dibagikan sebagai dividen kepada investor atau ditahan dalam bentuk laba ditahan untuk membiayai investasi perusahaan di masa mendatang. Penelitian ini bertujuan untuk menguji pengaruh dari risiko bisnis serta variabel kontrol leverage, likuiditas,...
Article
Full-text available
Penelitian ini bertujuan untuk menguji hubungan antara tata kelola perusahaan yang terdiri dari Proporsi Dewan Komisaris Independen dan kepemilikan Institusional dan intensitas modal terhadap penghindaran pajak. Penelitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2017-2019. Penentuan jumla...
Article
Full-text available
Penelitian ini bertujuan untuk membuktikan secara empiris dampak langsung mekanisme GCG terhadap kinerja perbankan di Indonesia, dampak mekanisme GCG terhadap risiko perbankan di Indonesia, dampak tidak langsung mekanisme GCG terhadap kinerja perbankan di Indonesia dengan menggunakan variabel risiko perbankan intervening. Sampel penelitian ini adal...
Article
Full-text available
Loan loss provisions in banks plays a vital role in maintaining the stability and health of banks, as well as fulfilling the function of banks in channeling public funds. This study aims to determine the effect of income smoothing and the behavior of procyclicality against reserves of credit losses losses, as well as the role of adoption of IAS 39...
Article
Full-text available
This research aims to understand and analyzes the effect of debt covenant, bonus plan, and political cost against company’s accounting conservatism. Independent variable for which used in this research was debt covenant measured by the ratio of leverage, bonus plan measured by company share ownership by managers, and political cost measured by the...
Article
Full-text available
Social and environmental responsibility becomes one of the components of corporate disclosure listed on Indonesia Stock Exchange (BEI). This study examines the factors that influence the disclosure policy of social and environmental responsibility to manufacturing companies on BEI by expanding disclosure items. Factors suspected to affect social an...
Article
Full-text available
This research aims to understand and analyzes the effect of debt covenant, bonus plan, and political cost against company’s accounting conservatism. Independent variable for which used in this research was debt covenant measured by the ratio of leverage, bonus plan measured by company share ownership by managers, and political cost measured by the...
Article
Full-text available
The purpose of this study is to see whether business risk, asset structure, profitability, sales growth and firm size can be a determinant in the company's capital structure. the object of this study is the property and real estate industries listed on the The data used are panel data consisting of time period from 2011 until 2015 with sample numbe...
Conference Paper
Full-text available
The purpose of this study is to see whether business risk, asset structure, profitability, sales growth and firm size can be a determinant in the company's capital structure. the object of this study is the property and real estate industries listed on the The data used are panel data consisting of time period from 2011 until 2015 with sample numbe...
Chapter
Full-text available
This study aimed to accomplish the following: (1) determine the foreign ownership in a private national bank and a non-foreign exchange bank; (2) determine the impact of foreign ownership on the efficiency of the national private banking and non-foreign exchange; and (3) determine if there are differences in the impact of the percentage of foreign...
Article
Full-text available
p> This study aims to investigate the efficiency of Indonesian regional development banks (BPD) and the effects of efficiency, capital adequacy, bank size, and macroeconomic indicators on the performance of BPDs in 2008-2012. Our variables of interests are BOPO, CAR, LNSIZE, PDRB, GCRED and INF. We analyze these variables on 130 firm-year observati...
Conference Paper
Full-text available
The aim of this research is to analyze the impact or corporate measurement variabel, commissioner measurement and the profitability of Corporate Social Responsibility (CSR) disclosure. CSR disclosure is measured by scoring technique by compiling CSR programs that are reported by companies in the annual report and comparing them by using GRI indicat...
Article
Full-text available
This study aims to (1) Know the description of foreign ownership in private national bank and non-foreign exchange, (2) Determine the impact of foreign ownership on the efficiency of the national private banking and non-foreign exchange and (3) Find out if there are differences in the impact of the percentage of foreign ownership of bank on the eff...
Article
Full-text available
The objective of this research to test, examine and to provide empirical evidence to the influence of accounting software quality, accuracy of the information, timeliness of the information and relevance of the information toward the accounting information system enduser satisfaction. The research was conducted using a survey method to to provide t...
Article
Full-text available
This Research goals are to examine and to analyze the level of banking efficiency in Indonesia using SFA, to examine the impact of risk on bank efficiency in Indonesia, to examine the effect of the control variables and specific macroeconomic banks to the level of risk and banking efficiency in Indonesia. The sample are 107 conventional banks in In...
Article
Full-text available
This research goals are to examine the effect of the bank specific and macroeconomic vari-abele to the level of risk in Indonesia. The sample are 107 conventional banks in Indonesia and the number of observation in 1177 during the period 2001 to 2011. Bank risk measurement uses the ratio of non-performing loans. The dependent variable used is non-p...
Article
Full-text available
This study aims to determine wheter the company's decision to reclassify their financial assets is affected by earnings management, company's performance, and company's size. This research also aims to determine wheter the earnings management practices are differences before and after the implementation of (2006) amendment of PSAK No.55. The result...
Thesis
Full-text available
Dissertation research goals are to examine and to analyze the level of banking efficiency in Indonesia using Stocastic Frontier Analysis (SFA), to examine the interplay between risk and bank efficiency in Indonesia, to examine the effect of the control variables and specific macroeconomic banks to the level of risk and banking efficiency in Indones...
Article
Full-text available
The objective of this research was to examine the effect of intellectual capital toward firm’s performance. In this research, intellectual capital was measured by VAIC™. The samples in this study were banking companies that were listed in Indonesia Stock Exchange consecutively from 2012 till 2013. The sample in this study determined based on purpos...
Article
Full-text available
Sparta 1 This research study analyzes the efficiency in Indonesian BPD bank and to what extent the efficiency, capital adequacy, bank size and macro economic indicators influence on financial performance in Indonesian BPD bank for the period 2008-2012. This study uses the variables ROA, CAR, LNSIZE, GDP, GCRED and INF. The models are estimated usin...
Article
Full-text available
Case of accounting fraud has increased in many countries and organization. It brings a loss to firms and investors. This study aims to analyze the effect of Internal Control Effectiveness, Perception of Suitability of Compensation, and Individual Morality towards Accounting Fraud Tendencies. This study used quantitative method. Questionnaires used...
Article
Full-text available
Case of accounting fraud has increased in many countries and organization. It brings a loss to firms and investors. This study aims to analyze the effect of Internal Control Effectiveness, Perception of Suitability of Compensation, and Individual Morality towards Accounting Fraud Tendencies. This study used quantitative method. Questionnaires used...
Article
Full-text available
The objective of this research was to examine the effect of intellectual capital toward firm's performance. In this research, intellectual capital was measured by VAIC™. The samples in this study were banking companies that were listed in Indonesia Stock Exchange consecutively from 2012 till 2013. The sample in this study determined based on purpos...
Article
Full-text available
This research is intended to determine the effect of Earnings Per Share (EPS), Price Earnings Ratio (PER), Return on Equity (ROE) and Return on Assets (ROA) towards share price property, real estate and building construction companies within period 2009- 2011. From 33 companies that listed at Indonesia Stock Exchange for period 2009 – 2011, 32 comp...
Article
Full-text available
The objective of this research is to study is to predict return of investment in equity securities. Investors have primarily objective to increase return from their investment. Investors buy stock from public enterprises and may get dividend or capital gain as its return. Focuses on dividend as its return, this research examines how investment oppo...
Article
Full-text available
This study aims to test the capital market reaction to the events of Bali II, JW Marriotts and Ritz Carlton bombing. Tests performed to see whether there are abnormal returns obtained by investors in each blasting event Bom Bali II and Marriotts and Ritz Carlton. The second objective was to examine differences in abnormal returns before and after b...
Article
Full-text available
This paper looks at the impact of policies giving rise in fuel and BLT for the poor to the poverty level. The data sample used was Susenas 2005. The results showed that the increase in fuel has reduced the level of welfare of poor communities in West Sumatra. Giving BLT has been able to reduce poverty than before the BLT is given for the period of...
Article
Full-text available
The research aimed to see how far the influence RNOA and ROA on the stock price with DER, EPS, and DPR as control variables at the Stock Exchange on Manufacturing Industry. In addition, this study also to see how far the level of validity RNOA compared with ROA in predicting the movement of stock prices in manufacturing industries company IDX. The...
Article
Full-text available
Pendahuluan Di Indonesia masalah korupsi telah menjadi fokus utama. Indeks korupsi Indonesia mengalami peningkatan dari 2,6 pada tahun 2008 menjadi 2,8 pada tahun 2009. Pada Maret 2010, berdasarkan hasil data survey dari "Political & Economic Risk Consultancy" (PERC)-Hongkong dan Transfarency Internasional-Jerman menunjukkan bahwa Indonesia termasu...
Article
Full-text available
This study focuses on research of valuation fixed asset in PT.Pembangunan Jaya Ancol,Tbk. It attempts to achieve two main purpose: (1) to observe implementation of financial accounting standard about fixed assets (PSAK No.16) in PT.Pembangunan Jaya Ancol,Tbk, (2) to observe impact of implementation fair value based on fixed assets valuation in PT.P...
Article
Full-text available
This study aimed to see whether the model of CAPM, APT can be applied in determining the stock price and stock beta. Another purpose of this study was to see whether there is random walk on the three banks share price movements studied were Beks, BNGA and BVIC and symptom effects on the third monday the stock price of the bank. The results of this...
Article
Full-text available
This research is intended to observe whether a company has properly complied with PSAK No. 30 (Revised 2007) in conducting with leasing transaction. "X" Company is one of many companies that conduct leasing transaction in order to improve its effectiveness and efficiency in operating its business. Examples of leasing transactions which are conducte...
Article
Full-text available
The objective of this paper is to describe the advantages of the Sharia Banking Practices in Indonesia. The growth of Sharia Banking has increased significantly since 1991 until now. It has proved that Sharia Banking has got trusted by the most of Indonesian society because Sharia Banking System is free from interest excessive or Riba. PENDAHULUAN...
Article
Full-text available
This study aims to find empirical evidence about the relevance of fundamental factors at Banking Financial Institution in Bursa Efek Jakarta (BEJ) or Jakarta Stock Exchange in investor's decision making. It can be expressed in the influence of fundamental factors on its stock prices, because investor's decision were reflected in stock prices. Sampl...
Article
Full-text available
This article tested to what degree of ROE, EPS, and OCF influenced the stock price of manufacturing industries in BEJ since 1999 until 2002. The results indicated that only ROE had significant influence on the movement of stock price at 5% alpha (t = 2.557). But, simultaneously they significantly influence the movement of stock price of manufacturi...
Article
Full-text available
-
Article
We report the case of pineal germinoma in a 25 year old man. The neurological signs and symptoms were insidious in onset; Parinaud syndrome allowed a topical diagnosis, confirmed by CT scan. Computerized Tomography and CSF cytological examination were of the utmost importance to diagnosis and treatment and it confirmed the success of radiotherapy.

Network

Cited By