Presentations and Authors
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
A comparison of management and auditor going concern risk disclosure: Evidence from regulatory change in Japan | |
Hyonok Kim, Hironori Fukukawa, James Routledge |
The Reconstruction of Public Accountant’s Role and Responsibilities on the Client Engaged in Indonesia Tax Amnesty Program | |
Daniel Pandapotan, Aria Farahmita |
THE INFLUENCE OF PSEUDO AUDITOR ROTATION ON AUDIT QUALITY: A NEW EVIDENCE | |
Rahmat Febrianto, Fitria Dini, Dela Audina, Yuskar Yuskar, Verni Juita |
Financial Accounting
The Effect of IFRS Convergence Towards Ownership of Foreign Investors in Indonesia | |
Anesella Andyputri, Aria Farahmita |
The Effect of Risk Disclosure Quality on Cost of Equity | |
Ira Geraldina, Hilda Rossieta, Ratna Wardhani, Fitriany Fitriany |
The Real effect of accounting earnings attributes: evidence from Japan | |
Ryosuke FUJITANI |
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 |
Governance
DOES GENDER DIVERSITY AFFECT VOLUNTARY DISCLOSURE? | |
Rizqi Nur Fitriana, Desi Adhariani |
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 |
Public Sector Accounting & Not-For-Profit Accounting
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 |