Presentations and Authors
Accounting Information System
THE IMPLEMENTATION OF END-USER COMPUTING SATISFACTION MODEL ON SCeLE: STUDY ON UNDERGRADUATE STUDENT | |
Mohamad Jatiardi, Nurul Husnah |
Analysis and Design of Internal Control at PDAM Lematang Enim | |
Muthia Handayani, M Malik |
Auditing
INTERNAL CONTROL ANALYSIS OF PROJECT BUDGET REALIZATION IN ORDER TO INCREASE BUDGETARY CONTROL PT ABC | |
Fransisca Listyaningsih Utami, Siti Nurwahyuningsih Harahap |
Capital Market
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 |
THE VALUATION OF MARKET-BASED ATTRIBUTES OF EARNINGS QUALITY OF INDONESIAN LISTED FIRMS | |
Yanthi Hutagaol-Martowidjojo |
THE ROLE OF FIRM RISK-TAKING ON THE ASSOCIATION BETWEEN ACCOUNTING CONSERVATISM AND FIRM VALUE | |
Reine Endika Juwita, Ancella Anitawati Hermawan |
Financial Accounting
DETERMINANTS OF THE EFFECTIVENESS OF INTERNAL CONTROL OVER FINANCIAL REPORTING: CASE OF INDONESIA | |
Irenius Dwinanto Bimo, Sylvia Veronica Siregar, Ancella Anitawati Hermawan, Ratna Wardhani |
DIVIDEND DISTRIBUTION AND EARNINGS MANAGEMENT: DO THEY REFLECT EARNINGS QUALITY? | |
Antonius Herusetya |
The Role of Accounting Information at Venture Capital Investment in Technology Start-Ups | |
Ilham Akbar Muhammad, Siti Nurwahyu Harahap |
The Effect of Earnings Management on the Probability of Fraud and Financial Distress | |
Arief Kurniawan, Ancella Anitawati Hermawan |
ANALYSIS OF FACTORS AND EFFECTS OF PSAK 24 REVISI 2013 IMPLEMENTATION IN INTERIM FINANCIAL REPORT 2015 | |
Muhammad Adri Hakim, Dwi Martani |
THE EFFECT OF EARNINGS MANAGEMENT PRACTICE ON CORPORATE BORROWING CAPACITY THROUGH CORPORATE REPUTATION | |
Andy Setiawan, ancella anitawati hermawan |
THE QUALITY OF EARNINGS AND INTERNAL CONTROL EFFECTS ON BOND RATINGS | |
Emillia Octavia, Ancella Anitawati Hermawan |
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 |
The Upside and Downside of Hedged Commodities: Empirical Analysis of GARCH(1,1) Value-at-Risk | |
Rangga Handika, Oskar Vitriano, Muthia Pramesti |
Governance
The Changing Political Landscape in Indonesia and the Value of Political Connections | |
Nureni Wijayati, Niels Hermes, Ronald L. Holzhacker |
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 |
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 |
Impact of Stakeholder Power and Company Characteristics towards Social and Environmental Disclosure | |
Adrianus Henri Hartanto, Purwatiningsih Lisdiono |
Management Accounting
EVALUATION OF THE IMPLEMENTATION OF ENVIRONMENTAL MANAGEMENT CASE STUDY ON CANE SUGAR FACTORY IN BANTUL, INDONESIA | |
Ignatius Novianto Hariwibowo |
The Effects of Balance Scorecard Implementation on Environmental Performance | |
Dr Alimuddin MM., Ak, Hasnidar Hasnidar, Manggalawati T.B, Fauziah Lily Anggraeni |
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 |
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 |
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 |
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 |
Social and Environmental Accounting & Ethical Issues in Accounting
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 |
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 Sequential Effect of CSR Disclosure and Cost of Equity Capital: Moderating Role of Family Ownership | |
Ain Hajawiyah, Chaerul D Djakman, Desi Adhariani |
Taxation
Determinants of Persistence of Tax Avoidance | |
Achmad Hizazi, Syvia VNP Siregar, Dwi Martani, Vera Diyanti |
TRANSFER PRICING ANALYSIS ON INTRA-GROUP SERVICES AND THE RELATED TRANSFER PRICING DISPUTES FROM INDONESIAN TAX PERSPECTIVE | |
Beatrice Eka Putri Simamora, ancella anitawati hermawan |