Presentations and Authors
Accounting Education
Factors that influence Accounting Students' Interest to Become Entrepreneurs | |
Merlin Pintoro, Wasilah Abdullah |
Accounting Information System
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 |
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 |
Auditing
AUDIT TENURE AND AUDIT QUALITY: ANALYSIS OF INDONESIA CONTEXT | |
Albert A Buntara, Desi Adhariani |
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 |
FRAUD RISK FACTORS AND TENDENCY TO COMMIT FRAUD: ANALYSIS OF EMPLOYEES’ PERCEPTIONS | |
Jesi Rizky Anindya, Desi Adhariani |
THE IMPACT OF POLITICAL CONNECTIONS AND THE EFFECTIVENESS OF BOARD OF COMMISSIONER AND AUDIT COMMITTEE ON AUDIT FEES | |
Intan Arianingrum, Vera Diyanty |
Impact of Review/Audit of Interim Financial Statement on Information Content with Audit Quality as Moderation | |
Gina Rusdina, Fitriany Amarullah |
THE INFLUENCE OF PSEUDO AUDITOR ROTATION ON AUDIT QUALITY: A NEW EVIDENCE | |
Rahmat Febrianto, Fitria Dini, Dela Audina, Yuskar Yuskar, Verni Juita |
FRAUD TRIANGLE (PRESSURE, OPPORTUNITY, AND RATIONALIZATION) AND THE LEVEL OF ACCOUNTING IRREGULARITIES IN INDONESIA | |
Aditya Prayatna, Fitriany Amarullah |
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 |
Corporate Social Responsibility, Corporate Governance and Cost of Equity Capital | |
I Made Pradana Adiputra, Sylvia Veronica Siregar, Ratna Wardhani |
Financial Accounting
Thirty years of research on Executive Compensation and Return to Shareholders | |
Juliano Augusto Orsi Araujo, Maísa Souza Ribeiro |
The Effect of IFRS Convergence Towards Ownership of Foreign Investors in Indonesia | |
Anesella Andyputri, Aria Farahmita |
THE ADOPTION OF IFRS, COMPARABILITY OF FINANCIAL STATEMENTS AND FOREIGN ANALYSTS FOLLOWING | |
Aria Farah Mita, Sidharta Utama, Fitriany Amarullah, Etty R. Wulandari |
CEO Tenure and Earning Management using CEO Career Origin and Affiliation Relationship as Moderating Variable | |
Massaid Bimo Setyawan, Viska Anggraita |
Financial Reporting Quality Under Environmental Business Uncertainty: Evidence from Indonesia | |
Azolla Degita Azis, Sylvia Veronica Siregar, Fitri Any, Lianny Leo |
The Relationship between Corporate Governance and Firm Performance | |
Nasrin Azar |
Does CEO and CFO Gender Affect Earnings Management? | |
Rachel Puspa, Desi Adhariani |
Impact of Corporate Governance Implementation towards Credit Rating | |
Christy Tarigan, fitriany amarullah |
Auditor Competence and Earnings Management: Analysis of the Association and the Impact of Ownership Structure as the Moderating Variable | |
Indah Permata Sari, Desi Adhariani |
CEO’s & CFO’s Tenure and Earnings Management | |
Myria Rafiz Khasandy, Desi Adhariani |
Financial Analysis
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
CEO Gender, Financial Performance, and Firm Risk Level | |
Alyssa Noviera Dwiharti, Desi Adhariani |
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 EFFECTIVENESS OF ZAKAT DISTRIBUTION BASED ON HUMAN NEEDS IN MAQASID AL-SYARIAH | |
SITI MAZIAH BINTI AB RAHMAN |
Governance
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 |
Corporate Governance and Firm performance: Evidence from Malaysia | |
Mazni Abdullah |
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
The Effects of Balance Scorecard Implementation on Environmental Performance | |
Dr Alimuddin MM., Ak, Hasnidar Hasnidar, Manggalawati T.B, Fauziah Lily Anggraeni |
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 |
Public Sector Accounting & Not-For-Profit Accounting
The Prospect of Activity-Based Costing Implementation in Government | |
Tri Priyatmo, Rusdi Akbar |
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 |
E-Government, Audit Opinion, and Performance of Local Government Administration in Indonesia | |
Bambang Sutopo, Trisninik Ratih Wulandari, Arum Kusumaningdyah Adiati, Dany Adi Saputra |
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 |
Effect of the Customs Value, Competency, Religiosity, and Wealth of the Auditor to the Customs Audit Findings | |
Teguh Setiyono, Fitriany Amarullah |
Sharia Accounting
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 |
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 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 |
DO CORPORATE GOVERNANCE VARIABLES AFFECT CSR DISCLOSURES IN ASEAN? | |
Putri Paramita Agritansia, Nur Isnaini Masyithoh |
The Sequential Effect of CSR Disclosure and Cost of Equity Capital: Moderating Role of Family Ownership | |
Ain Hajawiyah, Chaerul D Djakman, Desi Adhariani |
CSR DISCLOSURE AND TAX AVOIDANCE: INTERNATIONALISATION AS A MODERATING VARIABLE | |
Hidayah Asfaro Saragih, Chaerul Djakman, Desi Adhariani |
TAX AVOIDANCE & CSR: MODERATING ROLE OF POLITICAL CONNECTIONS | |
Indriati Siti Pratiwi, Chaerul D. Djakman, Desi Adhariani |
Taxation
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 |
The Analysis of Assets Revaluation Accounting Policy due to Tax Incentives in 2015 | |
Agus Adiwahana, Dwi Martani |
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 |
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 |