Presentations and Authors
Accounting Education
| Evaluation of Lecturers' Competence in Improving Teaching and Learning Activities to Face the ASEAN Economic Community (MEA) at the Faculty of Economics, Wijaya Kusuma Surabaya University | |
| siti asiah murni, james tumewu, rica sih wuryaningrum |
| Factors that influence Accounting Students' Interest to Become Entrepreneurs | |
| Merlin Pintoro, Wasilah Abdullah |
Accounting Information System
| WHETHER OR NOT ACCOUNTANT IS STILL NEEDED IN REGARDS OF ERP IMPLEMENTATION (STUDY IN SEVEN COMPANIES THAT HAVE IMPLEMENTED ERP) | |
| Felix Wijaya, Vania Natasha, Amelia Setiawan |
| THE IMPLEMENTATION OF END-USER COMPUTING SATISFACTION MODEL ON SCeLE: STUDY ON UNDERGRADUATE STUDENT | |
| Mohamad Jatiardi, Nurul Husnah |
| AN ANALYSIS OF XBRL ADOPTION TOWARDS SYSTEMIC RISK OF FINANCIAL INSTITUTIONS LISTED IN NYSE | |
| Valentina Tohang |
| The Analysis of Regional Financial Management Information System on The Quality of the Financial Statement of Special Capital Region of Jakarta | |
| Putri Amalia, Dodik Siswantoro |
| DOES INTEGRATED REPORTING APPROACH ENHANCE THE VALUE RELEVANCE OF ACCOUNTING INFORMATION? : EVIDENCE FROM ASIAN FIRMS | |
| Rina Dharmawati, Dewi Sriani, Kenny Fernando, Elvia R. Shauki, Vera Diyanty |
| Internal Government Auditor Issues and Challenges in Digitalisasi Era : A Case Study of Indonesia | |
| Dayu Jati Sri Panuntun |
| The Analysis of Accounting Management Information System of State-Owned Assets (SIMAK-BMN) at State Universities | |
| Riana Widiastuti, Dyah Setyaningrum |
| THE EFFECTS OF SAP IMPLEMENTATION ON MANAGEMENT ACCOUNTING: AN EMPIRICAL INVESTIGATION | |
| Isnan Kashaeli, Dekar Urumsah |
| The Impact of Internet Financial Reporting Practices On The Company's Market Value: A Study of A Listed Manufacturing Companies in Indonesia | |
| Adityawarman Adityawarman, Tubagus Muhamad Yusuf Khudri |
| Analysis and Design of Internal Control at PDAM Lematang Enim | |
| Muthia Handayani, M Malik |
| Analysis of Internal Control System on Cash Disbursement Cycle : Case from Non Formal Education Institution (Unit A) | |
| Hera Khairunnisa, Catur Sasongko |
Auditing
| THE DIFFERENCES TRAIT PROFESSIONAL SKEPTICISM BETWEEN AUDITORS AND ACCOUNTING STUDENTS: EVIDENCE FROM YOGYAKARTA | |
| rustiana rustiana |
| AUDIT TENURE AND AUDIT QUALITY: ANALYSIS OF INDONESIA CONTEXT | |
| Albert A Buntara, Desi Adhariani |
| A comparison of management and auditor going concern risk disclosure: Evidence from regulatory change in Japan | |
| Hyonok Kim, Hironori Fukukawa, James Routledge |
| Auditor Independence and Auditor-Provided Non-Audit Services | |
| Pamela Kent, Grant Richardson, James Routledge, Divesh Sharma |
| Risk Management in Client Acceptance Decision at Non Big 4 Accounting Firm | |
| Mia Selvina, Ludovicus Sensi Wondabio |
| The Reconstruction of Public Accountant’s Role and Responsibilities on the Client Engaged in Indonesia Tax Amnesty Program | |
| Daniel Pandapotan, Aria Farahmita |
| Pressure, Dysfunctional Behavior, Fraud Detection and Role of Information Technology in Audit Process | |
| Muhammad Umar, Shinta Megawati Sitorus, Rika Lusiana Surya, Elvia Shauki, Vera Diyanti |
| THE USE OF BENFORD’S LAW IN STATE FINANCE AUDIT PLANNING (A CASE STUDY ON AUDIT OF FINANCIAL REPORT OF CENTRAL GOVERNMENT YEAR 2015) | |
| Aqil Ardiansah, Sudarto Sudarto |
| Does Control Self-Assessment Improve Financial Reporting Quality? | |
| Hiroshi Uemura |
| FRAUD RISK FACTORS AND TENDENCY TO COMMIT FRAUD: ANALYSIS OF EMPLOYEES’ PERCEPTIONS | |
| Jesi Rizky Anindya, Desi Adhariani |
| INTERNAL CONTROL ANALYSIS OF PROJECT BUDGET REALIZATION IN ORDER TO INCREASE BUDGETARY CONTROL PT ABC | |
| Fransisca Listyaningsih Utami, Siti Nurwahyuningsih Harahap |
| THE IMPACT OF POLITICAL CONNECTIONS AND THE EFFECTIVENESS OF BOARD OF COMMISSIONER AND AUDIT COMMITTEE ON AUDIT FEES | |
| Intan Arianingrum, Vera Diyanty |
| THE EFFECT OF FAMILY OWNERSHIP AND INTERNAL CONTROL EFFECTIVENESS ON AUDIT FEE | |
| Ida Ayu Marina, Vera Diyanty |
| RELATED-PARTY TRANSACTIONS AND AUDIT FEES IN INDONESIA | |
| Hendri Jonathan Sutanto, Vera Diyanty |
| STUDY ON ACCRUAL ACCOUNTING QUALITY CONSIDERATIONS IN THE FORMULATION OF OPINION THE SUPREME AUDIT BOARD REPRESENTATIVE PROVINCE XYZ | |
| Maria Ulfah, Irwan Taufiq Ritonga |
| Impact of Review/Audit of Interim Financial Statement on Information Content with Audit Quality as Moderation | |
| Gina Rusdina, Fitriany Amarullah |
| THE EFFECT INTERNAL CONTROL EFFECTIVENESS ON EARNING QUALITY WITH AUDIT QUALITY AS MODERATING VARIABLE | |
| Clinton Koanda, Vera Diyanty |
| THE INFLUENCE OF PSEUDO AUDITOR ROTATION ON AUDIT QUALITY: A NEW EVIDENCE | |
| Rahmat Febrianto, Fitria Dini, Dela Audina, Yuskar Yuskar, Verni Juita |
| Improving Multidisciplinary Assurance Team Performance through Training Interventions | |
| Tri Ramaraya Koroy, Wendy Joy Green |
| The Effect of Family Ownership and Political Connection on Audit Fee and Audit Risk | |
| Martha Stephanni Putri, Sylvia Veronica Siregar |
| FRAUD TRIANGLE (PRESSURE, OPPORTUNITY, AND RATIONALIZATION) AND THE LEVEL OF ACCOUNTING IRREGULARITIES IN INDONESIA | |
| Aditya Prayatna, Fitriany Amarullah |
| The Design of Risk-Based Performance Audit Program on Court Fee for Comptroller of Supreme Court of Indonesia | |
| Reisya Ibtida, Bambang Pamungkas |
| Analysis of Fraud Pentagon to Detect Financial Statement Fraud: Empirical Study on Public Companies Listed on Indonesia Stock Exchange during 2007-2015 | |
| Azzahra Azzahra |
| THE IMPACT OF ABNORMAL AUDIT FEE ON AUDIT OPINION OF LISTED COMPANIES IN INDONESIAN CAPITAL MARKET | |
| Fitriany Amarullah, Louis bernardus |
Capital Market
| The Level of Strategic Information Disclosure, Disclosure Timing and Firm Value: Evidence from Emerging Capital Market of Indonesia | |
| Hafiz Asfahani, Elok Tresnaningsih |
| Cyclical Trend of Aggregate Earnings and Market Risk Premium | |
| Yuto Yoshinaga |
| EARNINGS MANAGEMENT AND THE VALUE OF THE ACQUIRING FIRM IN POST CONGLOMERATE ACQUISITIONS: EVIDENCE IN THE US METAL AND MINING INDUSTRY | |
| Aulia Apriliani Suhubdy, ancella anitawati hermawan |
| Market Overreaction to Bad News and Share Repurchase: Evidence from Japan | |
| Yuji Shirabe |
| THE VALUATION OF MARKET-BASED ATTRIBUTES OF EARNINGS QUALITY OF INDONESIAN LISTED FIRMS | |
| Yanthi Hutagaol-Martowidjojo |
| Value relevance of earnings, cost of equity, and cost of debt | |
| widyahayu warmmeswara kusumastati, Sylvia Veronica Siregar, ratna - wardhani |
| Mispricing of Earnings Components Persistence and Level of Competition Industries | |
| Nurul Aisyah Rachmawati, Sylvia Veronica Siregar, Ratna Wardhani |
| Auditor, Financial Analyst and Value Relevance of Related Party Transaction Disclosure | |
| Dewi Kartika Sari, Sylvia Veronica Siregar, Ratna Wardhani Wardhani |
| THE PERSISTENCE AND MISPRICING OF INDUSTRY-WIDE AND FIRM-SPECIFIC EARNINGS COMPONENTS | |
| Megawati Oktorina, Megawati Oktorina, Sylvia Veronica Siregar, Ratna Wardhani |
| Corporate Social Responsibility, Corporate Governance and Cost of Equity Capital | |
| I Made Pradana Adiputra, Sylvia Veronica Siregar, Ratna Wardhani |
| THE ROLE OF FIRM RISK-TAKING ON THE ASSOCIATION BETWEEN ACCOUNTING CONSERVATISM AND FIRM VALUE | |
| Reine Endika Juwita, Ancella Anitawati Hermawan |
Financial Accounting
| Thirty years of research on Executive Compensation and Return to Shareholders | |
| Juliano Augusto Orsi Araujo, Maísa Souza Ribeiro |
| The Effects of the Use of Financial Derivatives on the Magnitude of Accrual-Based Earnings Management, Earnings Persistence, and Market Mispricing: Evidence from ASEAN | |
| Oktavia Oktavia, Sylvia Veronica Siregar, Ratna Wardhani, Ning Rahayu |
| Firm Value and Real Earnings Management: Evidence from Indonesia | |
| Alex Johanes Simamora |
| The Effect of IFRS Convergence Towards Ownership of Foreign Investors in Indonesia | |
| Anesella Andyputri, Aria Farahmita |
| THE EFFECTS OF FINANCIAL REPORTING QUALITY AND GOVERNMENT INTERVENTION ON INVESTMENT EFFICIENCY | |
| Muhammad Bagus Rinanda, Sylvia Veronica Siregar |
| Managerial Ability and the Impact of Earning Quality in Indonesian Manufacturing Firms | |
| Megalia Bestari, Elvia Rosantina Shauki |
| DETERMINANTS OF THE EFFECTIVENESS OF INTERNAL CONTROL OVER FINANCIAL REPORTING: CASE OF INDONESIA | |
| Irenius Dwinanto Bimo, Sylvia Veronica Siregar, Ancella Anitawati Hermawan, Ratna Wardhani |
| The Effect of Risk Disclosure Quality on Cost of Equity | |
| Ira Geraldina, Hilda Rossieta, Ratna Wardhani, Fitriany Fitriany |
| DIVIDEND DISTRIBUTION AND EARNINGS MANAGEMENT: DO THEY REFLECT EARNINGS QUALITY? | |
| Antonius Herusetya |
| What do the Factors Affect the Corporate Investment? An Empirical Study for Indonesia | |
| rousilita suhendah |
| THE ADOPTION OF IFRS, COMPARABILITY OF FINANCIAL STATEMENTS AND FOREIGN ANALYSTS FOLLOWING | |
| Aria Farah Mita, Sidharta Utama, Fitriany Amarullah, Etty R. Wulandari |
| THE IMPACT OF CROSS BORDER ACQUISITION AND TAX AVOIDANCE ON POST ACQUISITION FIRM VALUE | |
| Ratna Wardhani, Anggreani Widiawati |
| The Real effect of accounting earnings attributes: evidence from Japan | |
| Ryosuke FUJITANI |
| CEO Tenure and Earning Management using CEO Career Origin and Affiliation Relationship as Moderating Variable | |
| Massaid Bimo Setyawan, Viska Anggraita |
| IFRS ADOPTION, EARNINGS MANAGEMENT AND INVESTOR PROTECTION IN SEVERAL ASIAN COUNTRIES | |
| Fathiah Rahmaningtyas, Aria Farah Mita |
| VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND THE IMPACT OF AUDIT QUALITY AS A MODERATING VARIABLE | |
| Puji Rahayu, Vera Diyanty |
| The Role of Accounting Information at Venture Capital Investment in Technology Start-Ups | |
| Ilham Akbar Muhammad, Siti Nurwahyu Harahap |
| Rating Agency Adjustments to the “Convertibility” of Convertible Bonds and their Effects on Credit Ratings | |
| Makoto Tsukahara |
| Financial Reporting Quality Under Environmental Business Uncertainty: Evidence from Indonesia | |
| Azolla Degita Azis, Sylvia Veronica Siregar, Fitri Any, Lianny Leo |
| The Effect of Earnings Management on the Probability of Fraud and Financial Distress | |
| Arief Kurniawan, Ancella Anitawati Hermawan |
| PERCEPTIONS OF PRACTITIONERS, AUDITORS, AND ACADEMICS ON IFRS CONVERGENCE IN INDONESIA | |
| Sylvia Veronica Siregar, Chaerul Djusman Djakman, Aria Farahmita, Agustin Setyaningrum |
| Analysis and Preparation of Financial Statement for SME's According to SME's Financial Accounting Standards: Case Study Rafita Cake | |
| Rahmad Firdaus, Ludovicus Sensi Wondabio |
| ANALYSIS OF FACTORS AND EFFECTS OF PSAK 24 REVISI 2013 IMPLEMENTATION IN INTERIM FINANCIAL REPORT 2015 | |
| Muhammad Adri Hakim, Dwi Martani |
| Determinants of Debt Covenants in Japanese Loan Markets: In Comparison with Its Main Bank System | |
| Takuma Kochiyama, Ryosuke Nakamura |
| The Effect of Fair Value Accounting on Earning Management and Audit Quality as Moderating Variable | |
| Maisya Pratiwi, Agus Maulana, Mutiara Kemala Ratu, Riky Rizki Junaidi, Elvia R Shauki, Vera Diyanty |
| The Relationship between Corporate Governance and Firm Performance | |
| Nasrin Azar |
| THE IMPACT OF EACH ELEMENT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TOWARDS FIRM VALUE | |
| I Putu Sugiartha Sanjaya |
| THE EFFECT OF EARNINGS MANAGEMENT PRACTICE ON CORPORATE BORROWING CAPACITY THROUGH CORPORATE REPUTATION | |
| Andy Setiawan, ancella anitawati hermawan |
| Does CEO and CFO Gender Affect Earnings Management? | |
| Rachel Puspa, Desi Adhariani |
| The Effect of Complex Accounting Estimates on Audit Fees and the Role of the Audit Committee and Family Ownership as Moderating Variables | |
| Sarlina Sari, Vera Diyanty |
| THE ROLE OF CORPORATE GOVERNANCE IN FINANCIAL DERIVATIVE UTILIZATION FOR CORPORATE TAX AVOIDANCE IN INDONESIA | |
| Galuh Mayanggara Chunique, Ratna Wardhani |
| Impact of Corporate Governance Implementation towards Credit Rating | |
| Christy Tarigan, fitriany amarullah |
| THE QUALITY OF EARNINGS AND INTERNAL CONTROL EFFECTS ON BOND RATINGS | |
| Emillia Octavia, Ancella Anitawati Hermawan |
| Auditor Competence and Earnings Management: Analysis of the Association and the Impact of Ownership Structure as the Moderating Variable | |
| Indah Permata Sari, Desi Adhariani |
| Valuation Implications of FAS 159 Reported Gains and Losses from Fair Value Accounting for Liabilities | |
| Kevin Ow Yong |
| CEO’s & CFO’s Tenure and Earnings Management | |
| Myria Rafiz Khasandy, Desi Adhariani |
| Revaluation Model, Tax Incentives and Debt Contract Motivation : Evidence in Indonesia | |
| dyah purwanti, Benny Setiawan, Iin Indrawati |
| Business Cycles and Earnings Persistence | |
| Zumratul Meini, Sugiharso Safuan, Setio Anggoro Dewo, Vera Diyanty |
| IFRS ADOPTION EFFECT ON ANALYST COVERAGE AND EARNINGS MANAGEMENT RELATIONSHIP IN ASEAN 5 | |
| Yudhistira Dharma Putra, Aria Farah Mita |
Financial Analysis
| Relationships among earnings quality, bank monitoring and cost of bank loans: Evidence from Japan | |
| Yusuke Takasu |
| VIOLATION OF FINANCIAL REGULATIONS, FINANCIAL PERFORMANCE, FINANCIAL PRESSURE, FIRM SIZE, ENVIRONMENTAL IMPACTS AND DISCLOSURES OF SOCIAL RESPONSIBILITY OF THE FIRM | |
| Fernando Africano, Dinnul Alfian Akbar, Rika Lidyah |
Financial Management and Investment
| The Effect of Undervaluation and Cash Holdings on Likelihood of Share Repurchase Decision | |
| Adrianus Hunggara, Sidharta Utama |
| Corporate Capital Structures in Southeast Asian Countries | |
| Tri Minh Hoang, Tung Van Tran, Hung Nhu Duong |
| Extreme Value Theory Value at Risk in High Frequency Data: Evidence from Australian Interconnected Power Markets | |
| Rangga Handika, Rahfiani Khairurizka |
| CEO Gender, Financial Performance, and Firm Risk Level | |
| Alyssa Noviera Dwiharti, Desi Adhariani |
| GEOPOLITICAL BENCHMARK:TOWARDS AN EXTENDED VAIC MODEL | |
| Wan Sallha Yusoff |
| The influence of quality of financial reporting, debt maturity, and Career Concern of Directors against the efficiency of Investment | |
| Darlin Aulia Aulia, Sylvia Veronica Siregar |
| The effect of Financial-Characteristics and Risk Management Policy on Corporate Cash Holding: Evidence from Listed Indonesian Manufacturing Companies | |
| Haryo Setiadi, Gede Harja Wasistha |
| THE EFFECTIVENESS OF ZAKAT DISTRIBUTION BASED ON HUMAN NEEDS IN MAQASID AL-SYARIAH | |
| SITI MAZIAH BINTI AB RAHMAN |
| The Effect of Corporate Tax Avoidance on The Level of Corporate Cash Holdings: Evidence from Indonesian Public Listed Companies | |
| Muhammad Irham Kurniawan, Siti Nuryanah |
| The Upside and Downside of Hedged Commodities: Empirical Analysis of GARCH(1,1) Value-at-Risk | |
| Rangga Handika, Oskar Vitriano, Muthia Pramesti |
Governance
| GOVERNMENT ENTREPRENEURSHIP AS EFFORTS TO REDUCE UNEMPLOYMENT AND POVERTY WITH IMPROVEMENT THE DISTRIC OWN SOURCE REVENUE (Studies On The Batu City Government) | |
| Whedy Prasetyo, DINI AYU PANGESTI |
| The Changing Political Landscape in Indonesia and the Value of Political Connections | |
| Nureni Wijayati, Niels Hermes, Ronald L. Holzhacker |
| THE ROLE OF VOICE AND ACCOUNTABILITY, GOVERNMENT EFFECTIVENESS AND RULE OF LAW ON THE RELATIONSHIP BETWEEN CSR DISCLOSURE AND ANALYST FORECAST ACCURACY | |
| Lestyo Sasono Wijito, Sidharta Utama, Sylvia Veronica Siregar |
| The Effect of Capital Structure, Family Ownership, and Board of Commissioners and Audit Committee Effectiveness on the Manufacturing Companies Efficiency | |
| Galih Seta Perdhana, ancella anitawati hermawan |
| COMPANY ASSESSMENT BASED ON ASEAN CORPORATE GOVERNANCE SCORECARD AND DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY: EVIDENCE FROM INDONESIA | |
| Annie Susanto, Elfina Astrella Sambuaga |
| Executive Board Composition and Firm Risk | |
| Wildan Sadi, Vera Diyanty |
| The Effect of Related Party Transaction and Corporate Governance on Firms Performance | |
| ayu kirana putrika dewi |
| Alignment and Entrenchment Effect to the Firm Performance | |
| Vera Diyanty |
| Corporate Governance and Risk Disclosure: Indonesia Evidence | |
| Ajar Taru Seta, Dyah Setyaningrum |
| Corporate tax avoidance, debt ratio and corporate governance: Evidence from Japan | |
| Hiroshi Ohnuma |
| Effect of OECD and GRI Transparency Disclosure Index on Firm Value | |
| Nadia Sonia Kartika, Purwatiningsih Lisdiono |
| THE DETERMINANTS OF CORRUPTION: STUDY ON PROVINCIAL GOVERNMENTS IN INDONESIA | |
| Kristin Rosalina, Yeney Widya Prihatiningtyas |
| An Analysis of Forward-Looking Disclosures, Corporate Governance and the Ability to Anticipate Future Earnings : Empirical evidence from Indonesia | |
| Annisa Maghfira, Elok Tresnaningsih |
| The Effect of Unrelated Diversification on Firm Performance with Board of Directors’ Diversity as Moderating Variables | |
| Leonard Satria, Vera Diyanty |
| Effect of Corporate Governance Index on External Audit Fee in Indonesia: An Empirical Study of Indonesian Capital Market in 2010-2012 | |
| Lady Inez Dominique Lius, Purwatiningsih Lisdiono |
| The Role of Corporate Governance in Moderating The Effect of Banking Conglomeration on Firm Value | |
| Rizky Adithiya, Ira Geraldina |
| DOES GENDER DIVERSITY AFFECT VOLUNTARY DISCLOSURE? | |
| Rizqi Nur Fitriana, Desi Adhariani |
| Does Accountability Matters? The Effect of Fiscal Decentralization and Audit Findings on Performance: the Case of Indonesian Local Government | |
| Hilda - Rossieta |
| The Effect of Audit Committee Financial Expertise and Relative Status on Earnings Management: Case of Indonesia | |
| Delfita Siagian, Sylvia Veronica Siregar |
| Corporate Governance and Firm performance: Evidence from Malaysia | |
| Mazni Abdullah |
| THE EFFECT OF CORPORATE GOVERNANCE ON EARNINGS QUALITY: EVIDENCE FROM INDONESIAN BANKING COMPANIES | |
| Rizky Peni Permatasari, Siti Nuryanah |
| The Influence of Board of Commissioners' Composition on Capital Structure: Evidence from Indonesian Listed Firms | |
| Ratih Istiqomah, Budi Frensidy |
| Role of Risk Governance in Promoting Operational Risks Disclosure and Performance: An Asean-5 Banking Perspective | |
| Etika Karyani, Etikah Karyani, Budi Frensidy, Setio Anggoro Dewo, Wimboh Santoso |
| An Analysis: The Effect of Board of Directors' Diversity on Firm Performance | |
| Fabiola Cintantya Prakasita Bahari, Vera Diyanty |
| Gender Responsive Planing and Budgeting (Case Study: Ministry of Finance) | |
| Leisha Wahyu Nurindahsari, Trisacti Wahyuni |
| Analysis Effect of Unrelated Diversification to Real Earnings Management with Board of Commissioner Oversight and Family Ownership as Moderating Variable | |
| Andy Michael Josua Hutadjulu, Vera Diyanty |
| ANALYSIS OF EFFECT OF MULTI-NATIONALITY, TAX HAVEN AND CORPORATE GOVERNANCE ON THIN CAPITALIZATION PRACTICE | |
| Danny Lukito Wibowo, Purwatiningsih Lisdiono |
| Impact of Stakeholder Power and Company Characteristics towards Social and Environmental Disclosure | |
| Adrianus Henri Hartanto, Purwatiningsih Lisdiono |
| Corporate Waqf: A Sustainable Model of Islamic Wealth Creation and Distribution | |
| Mustaffa Mohamed Zain, Faizah Darus, Haslinda Yusoff, Aliza Ramli, Azlan Amran, Mustaffa Mohamed Zain |
Management Accounting
| EVALUATION OF THE IMPLEMENTATION OF ENVIRONMENTAL MANAGEMENT CASE STUDY ON CANE SUGAR FACTORY IN BANTUL, INDONESIA | |
| Ignatius Novianto Hariwibowo |
| Management Control System Factors Influencing the Employee Outcomes: An Empirical Evidence from Higher Education in Indonesia | |
| Lina Lina |
| INTELLECTUAL CAPITAL AS A FINANCIAL PERFORMANCE MEASUREMENT IN PUBLIC SECTOR | |
| Eni Novitasari, Eni Novitasari, Hisyam Ichsan, Andi Iqra Pradipta N |
| Self-Efficacy, Hope, Optimism, Resilience: Their Correlations with Escalation of Commitment in the Context of Capital Budgeting | |
| Niluh Putu Dian Rosalina Handayani Narsa, I Made Narsa |
| The Effect of Capital Expenditure and Market Share against Profits per Region (Empirical Case Study in PT. Telekomunikasi Selular) | |
| Nursakti Niko Rosandy, Aria Farah Mita |
| The Effects of Balance Scorecard Implementation on Environmental Performance | |
| Dr Alimuddin MM., Ak, Hasnidar Hasnidar, Manggalawati T.B, Fauziah Lily Anggraeni |
| Competitive Strategy, Management Accounting System Information and Customer-Related Performance: An Empirical Study of the Indonesian Hotels | |
| Riana Sitawati, N. A. Teguh Budhiutama, Sodikin Manaf, Sutono Sutono |
| DOES STATISTICAL MODEL IMPROVE JUDGMENT PERFORMANCE: SOME PROPOSITIONS BASED ON COGNITIVE FIT THEORY | |
| Dyah Ekaari Sekar JATININGSIH, Mahfud Sholihin, Supriyadi Supriyadi, Ertambang Nahartyo |
| The Association of Earnings Management, Corporate Environmental Disclosure, Corporate Financial Performance and Corporate Governance Mechanism | |
| stephanus dwiarso utomo, zaky machmuddah, melati oktafiyani |
| A Decade of Management Control System Research Development (Study on BRIA Journal 2006-2015) | |
| SeTin SeTin, Yvonne Augustine |
| Environmental Uncertainty as a Contingent Factor of Business Strategy Choice Decision: Introducing an Alternative Measurement of Uncertainty | |
| Dianwicaksih Arieftiara, Sidharta Utama, Ratna Wardhani |
| Critical Success Factors of Implementation Knowledge Management at PT XYZ | |
| Raisiffah Kunthi, Robert Tobing |
| Cost Stickiness of Family Firms: A Socioemotional Wealth Perspective | |
| Ronny Prabowo, Paula van-Veen Dirks, Reggy Hooghiemstra |
| IMPRESSION MANAGEMENT ON MANAGEMENT NARRATIVE IN STATE-OWNED ENTERPRISES (SOEs) | |
| HERLINA HELMY, Sany Dwita, Charoline Cheisviyanny |
Public Sector Accounting & Not-For-Profit Accounting
| DETERMINANTS OF POTENTIAL BUDGETARY SLACK IN INDONESIA LOCAL GOVERNMENTS | |
| Daissy Erdianthy, Akhmad Syakhroza, ancella anitawati hermawan |
| Critical Success Factors in Internal Control System Implementation in Indonesian Local Governments | |
| Sulistyo Himawan |
| Determinants of Local Government Performance in Indonesia | |
| Dyah Setyaningrum, Dwi Martani |
| The Prospect of Activity-Based Costing Implementation in Government | |
| Tri Priyatmo, Rusdi Akbar |
| MEASURING ACCRUAL LEVEL AND ITS RELATIONSHIP TO CENTRAL GOVERNMENT FISCAL TRANSPARENCY | |
| Sigit Wahyu Kartiko, Hilda Rossieta, Dwi Martani, Trisacti Wahyuni |
| RECONSTRUCTION ACCOUNTING OF BIOPOSKA FERTILIZER INVENTORY IN CENTER FOR PLANT CONSERVATION BOTANIC GARDEN OF INDONESIA USING SOFT SYSTEM METHODOLOGY | |
| Riecha - Santiecha, Deddi Nordiawan |
| COMBINING CONTINGENCY MODEL AND SOFT SYSTEM METHODOLOGY TO RECONSTRUCT INDONESIA’S INTERGOVERNMENTAL TRANSFER SYSTEM IN ORDER TO IMPLEMENT ACCRUAL BASED ACCOUNTING | |
| Arifudin Miftakhul Huda, Deddi Nordiawan |
| Strengthening Internal Control System For Fraud Prevention and Detection In Directorate General of Customs and Excise of Indonesia | |
| Halim Perdana, Putu Aryanti, Intiyas Utami |
| IMPLEMENTATION OF INTANGIBLE ASSETS ACCOUNTING IN THE MINISTRY OF PUBLIC WORKS AND PUBLIC HOUSING ANALYSIS | |
| Aditya Aditya Aditya, Ayuningtyas Hertianti |
| Policy Evaluation in Non Tax Revenue Related to the Implementation of Government Regulation No 11 of 2015 | |
| Fransiska Natalia Marganda, Daniel Pandapotan, Abdul Halim, Arif Surya Irawan, Sumiyana Sumiyana |
| Inventory Management Analysis and Improvement of Inventory Control Procedures: Case Study in the Secretariat of the Tax Court | |
| Ferry Andika Harmen, Rafika Yuniasih |
| E-Government, Audit Opinion, and Performance of Local Government Administration in Indonesia | |
| Bambang Sutopo, Trisninik Ratih Wulandari, Arum Kusumaningdyah Adiati, Dany Adi Saputra |
| THE IMPACT OF CONFLICT OF COMPETING ACCOUNTABILITY ON NON-GOVERNMENTAL ORGANIZATION WORK PERFORMANCE IN INDONESIA | |
| M. Yudhika Efiri, Ari Kuncara Widagdo, Icuk Rangga Bawono |
| PROPOSING ACCOUNTABILITY INDEX FOR INDONESIA’S LOCAL GOVERNMENT | |
| Dyah Setyaningrum |
| BUDGET SURPLUS DETERMINANT IN INDONESIAN APBD (REGIONAL GOVERNMENT BUDGET) FROM BUDGETARY SLACK BEHAVIOR VIEWPOINTS | |
| Miftah Ariffianto, Desi Adhariani |
| Implementing Accrual Accounting for Improved Governance in Sabah Government | |
| Abdul Khalik Sapari, Nafsiah Mohamed, Norimah Amin |
| Three spectrums of beneficiary accountability operationalisation: Evidence from an Indonesian humanitarian organisation | |
| Miranti Kartika Dewi, Melina Manochin, Ataur Rahman Belal |
| Effect of the Customs Value, Competency, Religiosity, and Wealth of the Auditor to the Customs Audit Findings | |
| Teguh Setiyono, Fitriany Amarullah |
Sharia Accounting
| DIRECT AND INDIRECT EFFECT OF CONCENTRATED OWNERSHIP ON FINANCIAL PERFORMANCE USING CREDIT RISK AS MEDIATING VARIABLE IN ISLAMIC BANKING (CROSS-COUNTRIES EVIDENCE) | |
| Siti Khomsatun, Ancella Anitawati Hermawan, Sylvia Veronica Siregar |
| The Effect of Risk Preference and Corporate Governance on the Islamic Banks' Efficiency Using Stochastic Frontier Approach | |
| Ratnika Detri Goddes, evony silvino violita |
| The Prophet’s Public Budget and its Relevancy to Indonesian Context | |
| Dodik Siswantoro |
| Well-Being Supporting Factors of Umar bin Abdul Aziz Period and its Context to Indonesian Current Practices | |
| Dodik Siswantoro |
| Analysis of Implementation of Cooperatives Governance and Level of Health Baitul Maal Wat Tamwil (BMT): A Case Study in BMT Bersama Kita Berkah Year 2014-2015 | |
| Dita Anggraini, Evony Silvino Violita |
| Implementation “Necessity” of SFAS 108 on Islamic insurance?: An Interpretation Study of Gray and Sharia | |
| Dodik Siswantoro |
| Does Zakah or Alms Giving Fulfil Recipients’ Basic (daruriyat) Needs and Comfort Living (hajiyat) in Relation to Maqasid al-Syariah? - A Qualitative Study | |
| Maheran Zakaria, Siti Maziah Ab Rahman, Razimi Zakaria, Nawal Kasim |
Social and Environmental Accounting & Ethical Issues in Accounting
| THE EFFECT OF VILLAGE FUNDS ALLOCATION ON POVERTY IN INDONESIA | |
| Nainta Agustanta, Dian Nuri Ningtyas, Payamta payamta |
| Effectiveness of Social Enterprise in Managing Intellectual Capital | |
| Nur Hayati Binti Ab Samad, Noreena Binti Md Yusof, Nurfarahin Binti Roslan |
| The Existence of Corporate Social Responsibility as a Moderating Variable on the Probability of Receiving Going Concern Audit Opinion: Case Study in Indonesia | |
| Dody Hapsoro |
| A COMPARATIVE STUDY OF MEDIATION ROLE OF CUSTOMER SATISFACTION ON CORPORATE SOCIAL RESPONSIBILITY REPORTING AND MARKET VALUE: A CASE OF ASIAN COUNTRIES | |
| sahar evahdati, Dr Norhayah Binti Zulkifli, Zarina Binti Zakaria |
| THE EFFECT OF EXTERNAL STAKEHOLDER PRESSURE ON CSR DISCLOSURE: EVIDENCE FROM INDONESIA | |
| Anisa Ramadhini Trianaputri, Chaerul Djakman Djakman, Desi Adhariani |
| Javanese Local Wisdom in Family Business | |
| titik setyaningsih, Andi Asrihapsari, Pram Suryanadi |
| DIRECTOR’S ETHICAL JUDGMENT ON CSR OVERINVESTMENT | |
| Putri Paramita Agritansia, Mahfud Sholihin, Poppy Dian Indira Kusuma |
| CSR & Earnings Management: an Assessment of Firm Ethics | |
| Indriati Siti Pratiwi, Anisa Ramadhini Trianaputri, Ain Hajawiyah, Elvia R. Shauki, Vera Diyanty |
| THE INFLUENCE OF GENDER AND PERSONALITY ON "HOLIER-THAN-THOU" PERCEPTION BIAS AMONG MINANGKABAU ACCOUNTANTS | |
| Sany Dwita, Herlina Helmy, Charoline Cheisviyanny |
| THE EFFECT OF STRATEGIC CSR ON COMPANY PERFORMANCE (CASE STUDY: MANUFACTURING COMPANIES IN INDONESIA) | |
| Titi Suhartati, Chaerul D. Djakman, Elvia R. Shauki |
| Ethical Climate Interaction toward Magnitude Consequence Oriented CPA's in Ethical Intention | |
| Suryadi - Winata |
| DO CORPORATE GOVERNANCE VARIABLES AFFECT CSR DISCLOSURES IN ASEAN? | |
| Putri Paramita Agritansia, Nur Isnaini Masyithoh |
| Does Environmental Perfomance Valued by Investors? The Case of Indonesian Listed Companies | |
| Hilda - Rossieta |
| Determinants Of Voluntary Carbon Disclosure In Indonesia | |
| Anindita Pinastika, Vera Diyanty |
| THE IMPLEMENTATION OF INTERNATIONAL FRAMEWORK TO INTEGRATED REPORTING OF INDONESIAN MINING COMPANIES | |
| Vardhini Vardhini, Rosinta Ria Panggabean |
| The Effect of Profit Management and Financial Performance on the Quality of Sharia Banking Social Responsibility Report | |
| Dina Andyani Pertiwi, evony silvino violita |
| The Sequential Effect of CSR Disclosure and Cost of Equity Capital: Moderating Role of Family Ownership | |
| Ain Hajawiyah, Chaerul D Djakman, Desi Adhariani |
| Key Issues and Challenges of Integrated Reporting: Looking at the Symbolic and Material Cariers of an Institution | |
| ELVIA R SHAUKI, Tito BASKORO |
| Is Earnings Management Ethical?: Between the "Beauty" and the "Beast" | |
| Yeney Widya Prihatiningtias, Nurkholis Nurkholis |
| CSR DISCLOSURE AND TAX AVOIDANCE: INTERNATIONALISATION AS A MODERATING VARIABLE | |
| Hidayah Asfaro Saragih, Chaerul Djakman, Desi Adhariani |
| Creating Value to the Organization through Increased Transparency of Environmental Information | |
| Haslinda Yusoff, Afaf Izzati Nafhah Radzi, Faizah Darus |
| The Management and Mitigation of Social Issues: Empirical Evidence from the Plantation Industry in Malaysia and Indonesia | |
| Faizah Darus, haslinda Yusoff, Yussri Sawani, Tamoi Janggu, Mustaffa Mohamed Zain |
| TAX AVOIDANCE & CSR: MODERATING ROLE OF POLITICAL CONNECTIONS | |
| Indriati Siti Pratiwi, Chaerul D. Djakman, Desi Adhariani |
| The Determinants of Corporate Governance Attributes on Islamic Social Reporting of Shariah Compliant ACE Market Companies In Malaysia | |
| Mazri Khairi Faiz, Ismail Rina Fadhilah, Arshad Roshayani, Kamaruzaman Siti Aisyah |
Taxation
| Reconstruction of Small Medium Business Owners Readiness to Comply with the Implementation of Government Regulation Number 46 of 2013 | |
| Daniel Pandapotan, Christine Tjen |
| Branch Profit Tax Imposition on Transfer of Participating Interest in the Upstream Oil and Gas Industry | |
| Fitria Yuliawati Ansorriyah, Ning Rahayu |
| THE EFFECT OF THIN-CAPITALIZATION ON TAX AVOIDANCE OF NON-SHARIAH STOCK INDEXED (NON-ISSI) FIRMS BEFORE AND AFTER THE ENACTMENT OF REGULATION OF MINISTRY OF FINANCE NUMBER 169/PMK.010/2015 (REGULATION 169) | |
| Hidayah Asfaro Saragih, Frista Frista, Yuannisa Aisanafi, Vera Diyanti, Elvia Shauki |
| Book-Tax Conformity Level on the Relationship between Tax Reporting Aggressiveness and Financial Reporting Aggressiveness | |
| Nurul Aisyah Rachmawati, Dwi Martani |
| TAX AVOIDANCE, CORPORATE GOVERNANCE AND FIRM VALUE IN THE DIGITAL ERA | |
| Noor Sharoja Sapiei |
| THE IMPACT OF COMMITTEES UNDER THE BOARD OF COMMISIONER TOWARD TAX AGGRESSIVENESS | |
| MUHAMMAD SYAFIQURRAHMAN, SRI SURANTA, TANTRI PUSPITANINGRUM |
| Determinants of Persistence of Tax Avoidance | |
| Achmad Hizazi, Syvia VNP Siregar, Dwi Martani, Vera Diyanti |
| Analysis on The Tax Court Decision on The Deductibility and Arm’s Length Price of Royalty Payment (Case Study of PT. A and PT. B) | |
| Nurfasti Dwi Nugraheni, Christine Tjen |
| The Effect of Family Firm on Tax Avoidance with Independent Commissioner as a Moderating Variable | |
| Aprina Sugiarti, Siti Nuryanah |
| The Effect of Fiscal Incentive on Earning Management among Listed Companies in Indonesia | |
| Dyah Raras Danastri, Christine Tjen |
| Analysis on Goodwill Amortization Expenses Arising from Acquisition as Deductible Expenses on Taxable Income Calculation (Case Study on PT A) | |
| Alfian Dovi Pradana, Ning Rahayu |
| The Analysis of Assets Revaluation Accounting Policy due to Tax Incentives in 2015 | |
| Agus Adiwahana, Dwi Martani |
| ANALSIS OF PRESENTATION AND DISCLOSURE OF REVALUATION ASSET BASED ON TAX REGULATION IN THE FINANCIAL STATEMENT 2015 | |
| Dwi Martani, Vinge Gusvrika Erlanda |
| Tax Avoidance, Transparency of Financial Reporting, and Firm Value: The Evidence from Indonesia’s Listed Manufacturing Companies | |
| Ningtias Safitri, Dahlia Sari |
| The Effect of Contingent Fit between Business Strategy and Environmental Uncertainty on Corporate Tax Avoidance: Evidence from Indonesia | |
| Dianwicaksih Arieftiara, Sidharta Utama, Ratna Wardhani, Ning Rahayu |
| ANALYSIS OF VALUE ADDED TAX TREATMENT OF UNIT LINK LIFE INSURANCE SERVICES | |
| Muhammad Ravin Alhakim, Yohanes Yohanes |
| Taxpayer's driving factors to participate in Tax Amnesty | |
| Nina Marlina, Vera Diyanti |
| Taxation Awareness as for the Tax Compliance Obligation: A Phenomenology Study in Surabaya, Indonesia | |
| Daniel Pandapotan, Christine Tjen |
| Tax Avoidance and Cost of Debt: the Role of Ownership Structure and Corporate Governance | |
| Anies Lastiati, Sylvia Veronica Siregar, Vera Diyanty, Samingun Samingun |
| The Impact of Foreign Interest, International Activities, and Thin Capitalization on Tax Aggressiveness in Indonesia | |
| Christina Nainggolan, Dahlia Sari |
| THE ANALYSIS OF INFLUENCE OF FINANCIAL DISTRESS AND INDEPENDENCE OF BOARD OF COMMISSIONERS ON TAX AGGRESSIVENESS | |
| Galih Prima Dhamara, evony silvino violita |
| TRANSFER PRICING ANALYSIS ON INTRA-GROUP SERVICES AND THE RELATED TRANSFER PRICING DISPUTES FROM INDONESIAN TAX PERSPECTIVE | |
| Beatrice Eka Putri Simamora, ancella anitawati hermawan |
| Analysis of Tax Aggressiveness and Financial Reporting Aggressiveness on Public Companies in Indonesia 2010-2014 | |
| Rina Indah Sari Ginting, Dwi Martani |
| ANALYSIS OF INCOME TAX REPORTING REGULATION FOR BUSINESS MODEL E-COMMERCE ONLINE MARKETPLACE BETWEEN INDONESIA & AMERICA | |
| Maria Adelheid, Ning Rahayu |
Others
| ISLAMIC SOCIAL CAPITAL AND INCLUSIVE ECONOMIC GROWTH IN MALAYSIA | |
| Roshayani Arshad, ruhaini muda, md mahmudul alam, Rahayu Abdul Rahman |
| Implementation Analysis of Project Risk Management For Foreign Grant Project Case Study : JICA Grant in Puslitbangkes BTDK | |
| Sutji Prehatini Harsri Putranti, Dwi Setiawan |