UI Conferences

Presentations and Authors


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Accounting Information System

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

Auditing

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 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
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

Financial Accounting

VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND THE IMPACT OF AUDIT QUALITY AS A MODERATING VARIABLE
Puji Rahayu, Vera Diyanty
PERCEPTIONS OF PRACTITIONERS, AUDITORS, AND ACADEMICS ON IFRS CONVERGENCE IN INDONESIA
Sylvia Veronica Siregar, Chaerul Djusman Djakman, Aria Farahmita, Agustin Setyaningrum
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 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
Business Cycles and Earnings Persistence
Zumratul Meini, Sugiharso Safuan, Setio Anggoro Dewo, Vera Diyanty

Financial Management and Investment

Corporate Capital Structures in Southeast Asian Countries
Tri Minh Hoang, Tung Van Tran, Hung Nhu Duong
CEO Gender, Financial Performance, and Firm Risk Level
Alyssa Noviera Dwiharti, Desi Adhariani

Governance

Executive Board Composition and Firm Risk
Wildan Sadi, Vera Diyanty
Alignment and Entrenchment Effect to the Firm Performance
Vera Diyanty
The Effect of Unrelated Diversification on Firm Performance with Board of Directors’ Diversity as Moderating Variables
Leonard Satria, Vera Diyanty
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
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
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

IMPRESSION MANAGEMENT ON MANAGEMENT NARRATIVE IN STATE-OWNED ENTERPRISES (SOEs)
HERLINA HELMY, Sany Dwita, Charoline Cheisviyanny

Public Sector Accounting & Not-For-Profit Accounting

Three spectrums of beneficiary accountability operationalisation: Evidence from an Indonesian humanitarian organisation
Miranti Kartika Dewi, Melina Manochin, Ataur Rahman Belal

Social and Environmental Accounting & Ethical Issues in Accounting

THE EFFECT OF EXTERNAL STAKEHOLDER PRESSURE ON CSR DISCLOSURE: EVIDENCE FROM INDONESIA
Anisa Ramadhini Trianaputri, Chaerul Djakman Djakman, Desi Adhariani
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
Determinants Of Voluntary Carbon Disclosure In Indonesia
Anindita Pinastika, Vera Diyanty
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
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

Taxation

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
Determinants of Persistence of Tax Avoidance
Achmad Hizazi, Syvia VNP Siregar, Dwi Martani, Vera Diyanti
The Effect of Fiscal Incentive on Earning Management among Listed Companies in Indonesia
Dyah Raras Danastri, Christine Tjen
Taxpayer's driving factors to participate in Tax Amnesty
Nina Marlina, Vera Diyanti
Tax Avoidance and Cost of Debt: the Role of Ownership Structure and Corporate Governance
Anies Lastiati, Sylvia Veronica Siregar, Vera Diyanty, Samingun Samingun
THE ANALYSIS OF INFLUENCE OF FINANCIAL DISTRESS AND INDEPENDENCE OF BOARD OF COMMISSIONERS ON TAX AGGRESSIVENESS
Galih Prima Dhamara, evony silvino violita