Presentations and Authors
Auditing
THE DIFFERENCES TRAIT PROFESSIONAL SKEPTICISM BETWEEN AUDITORS AND ACCOUNTING STUDENTS: EVIDENCE FROM YOGYAKARTA | |
rustiana rustiana |
A comparison of management and auditor going concern risk disclosure: Evidence from regulatory change in Japan | |
Hyonok Kim, Hironori Fukukawa, James Routledge |
Auditor Independence and Auditor-Provided Non-Audit Services | |
Pamela Kent, Grant Richardson, James Routledge, Divesh Sharma |
STUDY ON ACCRUAL ACCOUNTING QUALITY CONSIDERATIONS IN THE FORMULATION OF OPINION THE SUPREME AUDIT BOARD REPRESENTATIVE PROVINCE XYZ | |
Maria Ulfah, Irwan Taufiq Ritonga |
Impact of Review/Audit of Interim Financial Statement on Information Content with Audit Quality as Moderation | |
Gina Rusdina, Fitriany Amarullah |
Capital Market
Mispricing of Earnings Components Persistence and Level of Competition Industries | |
Nurul Aisyah Rachmawati, Sylvia Veronica Siregar, Ratna Wardhani |
Financial Accounting
Thirty years of research on Executive Compensation and Return to Shareholders | |
Juliano Augusto Orsi Araujo, MaĆsa Souza Ribeiro |
The Effects of the Use of Financial Derivatives on the Magnitude of Accrual-Based Earnings Management, Earnings Persistence, and Market Mispricing: Evidence from ASEAN | |
Oktavia Oktavia, Sylvia Veronica Siregar, Ratna Wardhani, Ning Rahayu |
THE EFFECTS OF FINANCIAL REPORTING QUALITY AND GOVERNMENT INTERVENTION ON INVESTMENT EFFICIENCY | |
Muhammad Bagus Rinanda, Sylvia Veronica Siregar |
The Effect of Risk Disclosure Quality on Cost of Equity | |
Ira Geraldina, Hilda Rossieta, Ratna Wardhani, Fitriany Fitriany |
IFRS ADOPTION, EARNINGS MANAGEMENT AND INVESTOR PROTECTION IN SEVERAL ASIAN COUNTRIES | |
Fathiah Rahmaningtyas, Aria Farah Mita |
VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND THE IMPACT OF AUDIT QUALITY AS A MODERATING VARIABLE | |
Puji Rahayu, Vera Diyanty |
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 |
Governance
THE DETERMINANTS OF CORRUPTION: STUDY ON PROVINCIAL GOVERNMENTS IN INDONESIA | |
Kristin Rosalina, Yeney Widya Prihatiningtyas |
Does Accountability Matters? The Effect of Fiscal Decentralization and Audit Findings on Performance: the Case of Indonesian Local Government | |
Hilda - Rossieta |
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 Effect of Capital Expenditure and Market Share against Profits per Region (Empirical Case Study in PT. Telekomunikasi Selular) | |
Nursakti Niko Rosandy, Aria Farah Mita |
Public Sector Accounting & Not-For-Profit Accounting
MEASURING ACCRUAL LEVEL AND ITS RELATIONSHIP TO CENTRAL GOVERNMENT FISCAL TRANSPARENCY | |
Sigit Wahyu Kartiko, Hilda Rossieta, Dwi Martani, Trisacti Wahyuni |
Social and Environmental Accounting & Ethical Issues in Accounting
Effectiveness of Social Enterprise in Managing Intellectual Capital | |
Nur Hayati Binti Ab Samad, Noreena Binti Md Yusof, Nurfarahin Binti Roslan |
Does Environmental Perfomance Valued by Investors? The Case of Indonesian Listed Companies | |
Hilda - Rossieta |
Creating Value to the Organization through Increased Transparency of Environmental Information | |
Haslinda Yusoff, Afaf Izzati Nafhah Radzi, Faizah Darus |
The Determinants of Corporate Governance Attributes on Islamic Social Reporting of Shariah Compliant ACE Market Companies In Malaysia | |
Mazri Khairi Faiz, Ismail Rina Fadhilah, Arshad Roshayani, Kamaruzaman Siti Aisyah |
Taxation
Branch Profit Tax Imposition on Transfer of Participating Interest in the Upstream Oil and Gas Industry | |
Fitria Yuliawati Ansorriyah, Ning Rahayu |
Book-Tax Conformity Level on the Relationship between Tax Reporting Aggressiveness and Financial Reporting Aggressiveness | |
Nurul Aisyah Rachmawati, Dwi Martani |
Analysis on Goodwill Amortization Expenses Arising from Acquisition as Deductible Expenses on Taxable Income Calculation (Case Study on PT A) | |
Alfian Dovi Pradana, Ning Rahayu |
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 INCOME TAX REPORTING REGULATION FOR BUSINESS MODEL E-COMMERCE ONLINE MARKETPLACE BETWEEN INDONESIA & AMERICA | |
Maria Adelheid, Ning Rahayu |