UI Conferences

Presentations and Authors


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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
The Effect of Board of Commissioners Composition and Audit Committee on Earnings Management Mediated by Internal Control Quality: Evidence from Indonesian State-Owned Enterprises
Silvony Gathrie, 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
Analysis of the Treatment of Value Added Tax on the Delivery of Coal by Contractor of Work Agreement for Coal Mining Enterprises Generation III (Generation III PKP2B)
Pungkas Hadiwibowo, Indrayagus Slamet
TRANSFER PRICING ANALYSIS ON INTRA-GROUP SERVICES AND THE RELATED TRANSFER PRICING DISPUTES FROM INDONESIAN TAX PERSPECTIVE
Beatrice Eka Putri Simamora, ancella anitawati hermawan