Presentations and Authors
Accounting Information System
| WHETHER OR NOT ACCOUNTANT IS STILL NEEDED IN REGARDS OF ERP IMPLEMENTATION (STUDY IN SEVEN COMPANIES THAT HAVE IMPLEMENTED ERP) | |
| Felix Wijaya, Vania Natasha, Amelia Setiawan |
| The Analysis of Regional Financial Management Information System on The Quality of the Financial Statement of Special Capital Region of Jakarta | |
| Putri Amalia, Dodik Siswantoro |
| 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 |
| The Analysis of Accounting Management Information System of State-Owned Assets (SIMAK-BMN) at State Universities | |
| Riana Widiastuti, Dyah Setyaningrum |
| Analysis of Internal Control System on Cash Disbursement Cycle : Case from Non Formal Education Institution (Unit A) | |
| Hera Khairunnisa, Catur Sasongko |
Auditing
| Auditor Independence and Auditor-Provided Non-Audit Services | |
| Pamela Kent, Grant Richardson, James Routledge, Divesh Sharma |
| Risk Management in Client Acceptance Decision at Non Big 4 Accounting Firm | |
| Mia Selvina, Ludovicus Sensi Wondabio |
| 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 USE OF BENFORD’S LAW IN STATE FINANCE AUDIT PLANNING (A CASE STUDY ON AUDIT OF FINANCIAL REPORT OF CENTRAL GOVERNMENT YEAR 2015) | |
| Aqil Ardiansah, Sudarto Sudarto |
| RELATED-PARTY TRANSACTIONS AND AUDIT FEES IN INDONESIA | |
| Hendri Jonathan Sutanto, Vera Diyanty |
| The Effect of Family Ownership and Political Connection on Audit Fee and Audit Risk | |
| Martha Stephanni Putri, Sylvia Veronica Siregar |
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 |
| Market Overreaction to Bad News and Share Repurchase: Evidence from Japan | |
| Yuji Shirabe |
| Value relevance of earnings, cost of equity, and cost of debt | |
| widyahayu warmmeswara kusumastati, Sylvia Veronica Siregar, ratna - wardhani |
| Mispricing of Earnings Components Persistence and Level of Competition Industries | |
| Nurul Aisyah Rachmawati, Sylvia Veronica Siregar, Ratna Wardhani |
| Auditor, Financial Analyst and Value Relevance of Related Party Transaction Disclosure | |
| Dewi Kartika Sari, Sylvia Veronica Siregar, Ratna Wardhani Wardhani |
| THE PERSISTENCE AND MISPRICING OF INDUSTRY-WIDE AND FIRM-SPECIFIC EARNINGS COMPONENTS | |
| Megawati Oktorina, Megawati Oktorina, Sylvia Veronica Siregar, Ratna Wardhani |
| Corporate Social Responsibility, Corporate Governance and Cost of Equity Capital | |
| I Made Pradana Adiputra, Sylvia Veronica Siregar, Ratna Wardhani |
Financial Accounting
| 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 |
| Firm Value and Real Earnings Management: Evidence from Indonesia | |
| Alex Johanes Simamora |
| THE EFFECTS OF FINANCIAL REPORTING QUALITY AND GOVERNMENT INTERVENTION ON INVESTMENT EFFICIENCY | |
| Muhammad Bagus Rinanda, Sylvia Veronica Siregar |
| Managerial Ability and the Impact of Earning Quality in Indonesian Manufacturing Firms | |
| Megalia Bestari, Elvia Rosantina Shauki |
| DETERMINANTS OF THE EFFECTIVENESS OF INTERNAL CONTROL OVER FINANCIAL REPORTING: CASE OF INDONESIA | |
| Irenius Dwinanto Bimo, Sylvia Veronica Siregar, Ancella Anitawati Hermawan, Ratna Wardhani |
| What do the Factors Affect the Corporate Investment? An Empirical Study for Indonesia | |
| rousilita suhendah |
| CEO Tenure and Earning Management using CEO Career Origin and Affiliation Relationship as Moderating Variable | |
| Massaid Bimo Setyawan, Viska Anggraita |
| Financial Reporting Quality Under Environmental Business Uncertainty: Evidence from Indonesia | |
| Azolla Degita Azis, Sylvia Veronica Siregar, Fitri Any, Lianny Leo |
| 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 IMPACT OF EACH ELEMENT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TOWARDS FIRM VALUE | |
| I Putu Sugiartha Sanjaya |
| THE EFFECT OF EARNINGS MANAGEMENT PRACTICE ON CORPORATE BORROWING CAPACITY THROUGH CORPORATE REPUTATION | |
| Andy Setiawan, ancella anitawati hermawan |
| 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 |
| Revaluation Model, Tax Incentives and Debt Contract Motivation : Evidence in Indonesia | |
| dyah purwanti, Benny Setiawan, Iin Indrawati |
| Business Cycles and Earnings Persistence | |
| Zumratul Meini, Sugiharso Safuan, Setio Anggoro Dewo, Vera Diyanty |
Financial Management and Investment
| The influence of quality of financial reporting, debt maturity, and Career Concern of Directors against the efficiency of Investment | |
| Darlin Aulia Aulia, Sylvia Veronica Siregar |
| The effect of Financial-Characteristics and Risk Management Policy on Corporate Cash Holding: Evidence from Listed Indonesian Manufacturing Companies | |
| Haryo Setiadi, Gede Harja Wasistha |
Governance
| THE ROLE OF VOICE AND ACCOUNTABILITY, GOVERNMENT EFFECTIVENESS AND RULE OF LAW ON THE RELATIONSHIP BETWEEN CSR DISCLOSURE AND ANALYST FORECAST ACCURACY | |
| Lestyo Sasono Wijito, Sidharta Utama, Sylvia Veronica Siregar |
| COMPANY ASSESSMENT BASED ON ASEAN CORPORATE GOVERNANCE SCORECARD AND DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY: EVIDENCE FROM INDONESIA | |
| Annie Susanto, Elfina Astrella Sambuaga |
| Executive Board Composition and Firm Risk | |
| Wildan Sadi, Vera Diyanty |
| Corporate Governance and Risk Disclosure: Indonesia Evidence | |
| Ajar Taru Seta, Dyah Setyaningrum |
| The Effect of Unrelated Diversification on Firm Performance with Board of Directors’ Diversity as Moderating Variables | |
| Leonard Satria, Vera Diyanty |
| The Effect of Audit Committee Financial Expertise and Relative Status on Earnings Management: Case of Indonesia | |
| Delfita Siagian, Sylvia Veronica Siregar |
| 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 |
Management Accounting
| Competitive Strategy, Management Accounting System Information and Customer-Related Performance: An Empirical Study of the Indonesian Hotels | |
| Riana Sitawati, N. A. Teguh Budhiutama, Sodikin Manaf, Sutono Sutono |
| DOES STATISTICAL MODEL IMPROVE JUDGMENT PERFORMANCE: SOME PROPOSITIONS BASED ON COGNITIVE FIT THEORY | |
| Dyah Ekaari Sekar JATININGSIH, Mahfud Sholihin, Supriyadi Supriyadi, Ertambang Nahartyo |
| A Decade of Management Control System Research Development (Study on BRIA Journal 2006-2015) | |
| SeTin SeTin, Yvonne Augustine |
Public Sector Accounting & Not-For-Profit Accounting
| DETERMINANTS OF POTENTIAL BUDGETARY SLACK IN INDONESIA LOCAL GOVERNMENTS | |
| Daissy Erdianthy, Akhmad Syakhroza, ancella anitawati hermawan |
| Determinants of Local Government Performance in Indonesia | |
| Dyah Setyaningrum, Dwi Martani |
| RECONSTRUCTION ACCOUNTING OF BIOPOSKA FERTILIZER INVENTORY IN CENTER FOR PLANT CONSERVATION BOTANIC GARDEN OF INDONESIA USING SOFT SYSTEM METHODOLOGY | |
| Riecha - Santiecha, Deddi Nordiawan |
| 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 |
| E-Government, Audit Opinion, and Performance of Local Government Administration in Indonesia | |
| Bambang Sutopo, Trisninik Ratih Wulandari, Arum Kusumaningdyah Adiati, Dany Adi Saputra |
| PROPOSING ACCOUNTABILITY INDEX FOR INDONESIA’S LOCAL GOVERNMENT | |
| Dyah Setyaningrum |
| Implementing Accrual Accounting for Improved Governance in Sabah Government | |
| Abdul Khalik Sapari, Nafsiah Mohamed, Norimah Amin |
| Effect of the Customs Value, Competency, Religiosity, and Wealth of the Auditor to the Customs Audit Findings | |
| Teguh Setiyono, Fitriany Amarullah |
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 |
| The Prophet’s Public Budget and its Relevancy to Indonesian Context | |
| Dodik Siswantoro |
| Well-Being Supporting Factors of Umar bin Abdul Aziz Period and its Context to Indonesian Current Practices | |
| Dodik Siswantoro |
| Implementation “Necessity” of SFAS 108 on Islamic insurance?: An Interpretation Study of Gray and Sharia | |
| Dodik Siswantoro |
Social and Environmental Accounting & Ethical Issues in Accounting
| Javanese Local Wisdom in Family Business | |
| titik setyaningsih, Andi Asrihapsari, Pram Suryanadi |
| DIRECTOR’S ETHICAL JUDGMENT ON CSR OVERINVESTMENT | |
| Putri Paramita Agritansia, Mahfud Sholihin, Poppy Dian Indira Kusuma |
| CSR & Earnings Management: an Assessment of Firm Ethics | |
| Indriati Siti Pratiwi, Anisa Ramadhini Trianaputri, Ain Hajawiyah, Elvia R. Shauki, Vera Diyanty |
| THE EFFECT OF STRATEGIC CSR ON COMPANY PERFORMANCE (CASE STUDY: MANUFACTURING COMPANIES IN INDONESIA) | |
| Titi Suhartati, Chaerul D. Djakman, Elvia R. Shauki |
| Key Issues and Challenges of Integrated Reporting: Looking at the Symbolic and Material Cariers of an Institution | |
| ELVIA R SHAUKI, Tito BASKORO |
| CSR DISCLOSURE AND TAX AVOIDANCE: INTERNATIONALISATION AS A MODERATING VARIABLE | |
| Hidayah Asfaro Saragih, Chaerul Djakman, Desi Adhariani |
| 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 |
| 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
| 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 |
| TAX AVOIDANCE, CORPORATE GOVERNANCE AND FIRM VALUE IN THE DIGITAL ERA | |
| Noor Sharoja Sapiei |
| THE IMPACT OF COMMITTEES UNDER THE BOARD OF COMMISIONER TOWARD TAX AGGRESSIVENESS | |
| MUHAMMAD SYAFIQURRAHMAN, SRI SURANTA, TANTRI PUSPITANINGRUM |
| Determinants of Persistence of Tax Avoidance | |
| Achmad Hizazi, Syvia VNP Siregar, Dwi Martani, Vera Diyanti |
| The Effect of Family Firm on Tax Avoidance with Independent Commissioner as a Moderating Variable | |
| Aprina Sugiarti, Siti Nuryanah |
| Tax Avoidance, Transparency of Financial Reporting, and Firm Value: The Evidence from Indonesia’s Listed Manufacturing Companies | |
| Ningtias Safitri, Dahlia Sari |
| Tax Avoidance and Cost of Debt: the Role of Ownership Structure and Corporate Governance | |
| Anies Lastiati, Sylvia Veronica Siregar, Vera Diyanty, Samingun Samingun |
| The Impact of Foreign Interest, International Activities, and Thin Capitalization on Tax Aggressiveness in Indonesia | |
| Christina Nainggolan, Dahlia Sari |
| TRANSFER PRICING ANALYSIS ON INTRA-GROUP SERVICES AND THE RELATED TRANSFER PRICING DISPUTES FROM INDONESIAN TAX PERSPECTIVE | |
| Beatrice Eka Putri Simamora, ancella anitawati hermawan |
Others
| Implementation Analysis of Project Risk Management For Foreign Grant Project Case Study : JICA Grant in Puslitbangkes BTDK | |
| Sutji Prehatini Harsri Putranti, Dwi Setiawan |