People Innovation Excellence

Toto Rusmanto, MComm, Ph.D

Faculty Member – Subject Content Coordinator



Toto has been teaching for more than twenty years in Accounting and Finance courses. Prior to join with Binus University International, he served as Auditor, Education Consultant, Lecturer, Researcher as well as entrepreneur in education industry. He has experiences in Structural Position as Head of Program, Program Director, Vice Dean and the Dean of Indonesia College of Economics Jakarta.

In 2012, he joined with Binus University as Head of Graduate Program in Accounting and Finance. Now his teaching areas are Accounting and Finance courses for under graduate and graduate program

Toto obtained his first degree from Indonesia College of Economics majoring in Accounting and his Master Program in Finance graduated from Wollongong University. His Doctorate Program in Accounting also completed from Wollongong University, Australia.

Research Interests

His research interests are financial accounting, corporate finance, Corporate Social Responsibility, and Audit research.


  • Indonesian Accounting Association (IAI)
  • Ikatan Sarjana Ekonomi Indonesia (ISEI)

Peer-reviewed Journals

  • Auditors’ Comprehension on Their Professional Work and Related Issues: An Indonesian Case, Journal of Business Studies Quarterly,  2017, Volume 8, Number 3.
  • The Effects of Clients’ Characteristics on Auditor Independence: A Perceptual Study, International Journal of Economics and Financial Issues, 2017, Volume 7. No. 2.

  • Toto Rusmanto, (2016) Do Audit Firm Size and Their Services Matter On Auditor Independence: A Case Of Indonesia(pp. 1-16), Journal Business Studies Quarterly, March 2016, Vol. 7 No. 3.

  • Toto Rusmanto, Ari Barkah, Yashinta S (2014) , The Effects of Earning Managementsto Issuance of Audit Qualification Evidence from Indonesia, Journal Business Studies Quarterly, September 2014 Vol. 6 (1). pp.1-28.
  • Toto Rusmanto (2013), The Religiousity Role in Auditor Independence: Indonesian Case, Paper Accepted and presented in International Accounting and Business Conference, Johor Bahru, UiTM, Malaysia.
  • Toto Rusmanto and Agnesia Fransisca (2012), (first author), Pengaruh Pemilihan Metode Akuntansi, Auditor, Uderwriter dan Kepemilikan Terhadap Tingkat Underpricing Saham, Jurnal Trikonomika, Accredited by DIKTI No. 110/DIKTI/Kep/200, 5 Dec 2009, ISSN 1411-514x, December 2012 edition.
  • Toto Rusmanto (2012), The Auditors’ Perceptions of Small-Medium Audit Firms on Independence, Jurnal Akuntabilitas, Accredited by DIKTI No. 110a/DIKTI/Kep/2009, ISSN 1412-0240, Vol. 11 No. 2, March 2012.
  • Toto Rusmanto (2004), Social Reporting Disclosure Sebagai Implementasi Atas Corporate Social Responsibility, Jurnal Ekonomi, Accredited by Dikti No: 52/DIKTI/Kep/2002, ISSN 0854-0985, No. 3/Th XIII/25/July-September 2004, pp 81-93.
  • Toto Rusmanto (2004), Akuntansi Syariah: Karakteristik dan Prospek Penerapannya, Jurnal Ekonomi, Accredited by Dikti No: 52/DIKTI/Kep/2002, ISSN 0854-0985, No. 5/Th XIII/23/January-March 2004, pp 87-95.
  • Toto Rusmanto (2003), Potential Factors Influencing Auditor Independence, Jurnal Ekonomi, Accredited by Dikti No: 52/DIKTI/Kep/2002, ISSN 0854-0985, No. 4/Th XII/23/October-December 2003, pp 48-63.
  • Toto Rusmanto (2003), The Auditors’ Perceptions Concerning the Degree of Religious Values Affecting Their Independence, Jurnal Ekonomi, Accredited by Dikti No: 52/DIKTI/Kep/2002, ISSN 0854-0985, No. 3/Th XII/22/ Juli-September 2003, pp 79-97.

 Conference Proceedings and Speech

  • Presenter at IMHA 2014, Hotel Panghegar Bandung 3-9 September 2014.
  • Presenter at ICEST, International Accounting Conference in Kuala Lumpur 23-24 March 2014.
  • Presenter at International Accounting and Business Conference, in Johor Bahru, 24-25 April 2013.
  • As a Speaker for workshop “Research Methodology for Bachelor Thesis Supervisor ”, STIE Indonesia, Jakarta, January 2011.
  • As a Speaker for Finance Workshop “Financial Preparation Towards Retirements for PT. Kawasan Berikat Nusantara Employees” Jakarta, June 2010.

Case Study :

  • PT. Paragon Technology Innovation: Strategic Management in Making Decision and Trusting Its Outsource Company

Last updated :

Periksa Browser Anda

Check Your Browser

Situs ini tidak lagi mendukung penggunaan browser dengan teknologi tertinggal.

Apabila Anda melihat pesan ini, berarti Anda masih menggunakan browser Internet Explorer seri 8 / 7 / 6 / ...

Sebagai informasi, browser yang anda gunakan ini tidaklah aman dan tidak dapat menampilkan teknologi CSS terakhir yang dapat membuat sebuah situs tampil lebih baik. Bahkan Microsoft sebagai pembuatnya, telah merekomendasikan agar menggunakan browser yang lebih modern.

Untuk tampilan yang lebih baik, gunakan salah satu browser berikut. Download dan Install, seluruhnya gratis untuk digunakan.

We're Moving Forward.

This Site Is No Longer Supporting Out-of Date Browser.

If you are viewing this message, it means that you are currently using Internet Explorer 8 / 7 / 6 / below to access this site. FYI, it is unsafe and unable to render the latest CSS improvements. Even Microsoft, its creator, wants you to install more modern browser.

Best viewed with one of these browser instead. It is totally free.

  1. Google Chrome
  2. Mozilla Firefox
  3. Opera
  4. Internet Explorer 9