Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)

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52 articles
Proceedings Article

Harmonization of Culture and Religion in Internal Control, Strengthening Form of SME Growth

Erna Lovita
The purpose of this study is to find management strategies to practice internal control in achieving company goals. This study uses to understand the practice of internal control of TT Supermarket in daily activities. Supermarket TT is a local retail company that has been established since 1979. The...
Proceedings Article

Revealing Internal Control Practices in SME Capital Maintenance

Erna Lovita, Gatot Prabantoro
Research aims to find the practice of internal control of capital maintenance of small and medium enterprises (SMEs). Theoretically the results of this study can enrich the concept of capital maintenance that is appropriate for SMEs so it can be useful to encourage its growth. This research uses ethnomethodology...
Proceedings Article

Influence of Information Technology, Training and Participation of Users towards the Effectiveness of Accounting Information Systems in the Supply Chain Management

Erna Lovita, Anis Andriyani
The purpose of this study was to examine the effect of information technology, training, user participation on the effectiveness of accounting information systems in the implementation of Supply Chain Management. The results of this research will improve the effectiveness of Supply Chain Management,...
Proceedings Article

The Auditor’s Ability to Detect Fraud: Gender, Professional Skepticism, and Time Budget Pressure

Wiwi Idawati
This study was conducted to analyze and get the empirical evidence to test the influence of gender, professional skepticism, and time budget pressure on the auditor’s ability to detect fraud in public accounting firm that was registered in IAPI in the province of Jakarta. This type of research used in...
Proceedings Article

Audit Committee: Woman, Experience, Education on Earnings Management

Novia Florencea, Yulius Kurnia Susanto
The purpose of this research is to obtain empirical evidence about the effect of board size, board independence, directors expertise, board meetings, audit committee expertise, audit committee meetings, audit committee woman, audit committee education, concentrated shareholders, and managerial ownership...
Proceedings Article

Whistleblowing Systems as an Initial Effort to Prevention and Detection of Fraud

Endang Tri Pratiwi, Rudi Abdullah, La Ode Dedi Abdullah
Fraud is a factor that has a negative impact on the financial condition of a business entity. In practice, fraud is often found in the form of abuse of interest or a conflict of interest, corruption, bribery, illegal gratuities and others. Fraud often occurs in government agencies and private institutions,...
Proceedings Article

Effect of Competence and Independence of Intern Auditor and Competence of Human Resource on the Quality of Financial Reporting at the Provincial Government and Municipal Government in Jakarta

Nelli Novyarni, Imelda Aprileny
This study aimed to examine the effect of competence and independence of the intern auditor and human resource competence on the quality of financial reporting provincial government and city/municipal governments through the method of data collection questionnaire. Questionnaires will be distributed...
Proceedings Article

Audit of Nickel Ore Mining Production

M. Hasbi Saleh
The purpose of this study is to find out how the production management is carried out, especially in mining, which is heavily influenced by tight work schedules, required size specifications, stock pile deposits and ship loading on time. Operational audit is part of an internal audit activity that focuses...
Proceedings Article

Career Interest as an Accountant Lecturer with Compensation as a Moderating Variable

Erna Lovita
The purpose of this study was to analyze career interest as an accountant lecturer. The independent variable that is in use is the perception and motivation, with compensation as an intervening variable. The sample used in this study are students at some universities in East Jakarta, that have been the...
Proceedings Article

Profitability, Firm Size, and Earnings Management: the Moderating Effect of Managerial Ownership

Inda Purnama, Dade Nurdiniah
This research examines the effect of Profitability and firm size on earnings management with managerial ownership as moderation. The total sample in this research as many as 60 companies listed in Indonesia Stock Exchange in the period 2012-2016. Test results show that profitability has a positive effect...
Proceedings Article

Financial Distress Analysis with Altman Z Score Method and Value of SOEs Listed on BEI

Flourien Nurul Ch, Lies Zulfiati
This study aims to examine and find out how the method of Altman Z-Score developed in 1984 is able to predict the level of health in state-owned enterprises go public listed in Indonesia Stock Exchange, as well as to know and test the influence of health level on the value of related companies. This...
Proceedings Article

Comparative Analysis of Corporate Performance before and after the Merger (Empiric study on public companies)

Siti Almurni, Erizal Azhar
This study aims to analyze the differences in corporate performance before and after the merger on public companies listed on the Indonesia Stock Exchange. Company performance is measured using financial ratios: Current Ratio, Debt to Equity Ratio, Debt Ratio, Total Asset Turnover, Return on Investment,...
Proceedings Article

The Effects of External Pressures, Financial Targets and Financial Distress on Financial Statement Fraud

Muhamad Safiq, Wike Seles
The objective of this study is to analyze the influence of external pressures, financial targets and financial distress to the possibility of financial statement fraud. The proxy of financial statement fraud is the Beneish M-Score (1999). I f the M-Score is greater than -2.22, the company is likely to...
Proceedings Article

Corporate Governance, Corporate Social Responsibility Disclosure and Earnings Management

Silvy Christina, Nico Alexander
The aim of this study is to examine the influence of corporate governance and corporate social responsibility disclosure on earnings management practice. Corporate governance measured by board of director, independent board and institutional ownership. The population in this study consist of non-financial...
Proceedings Article

The Role of Financial Performance in Determining The Firm Value

Sri Murni, Harijanto Sabijono, Joy Tulung
This study aims to determine the effect of CAR, LDR, NPL, DER and ROE on the Firm Value simultaneously or partially on the Banking Sector listed on the Indonesia Stock Exchange. The method of analysis used in this research is the associative method with multiple regression analysis techniques and the...
Proceedings Article

The Role of Internal Factors in Determining the Value of Manufacturing Company

Sri Murni, Johan Tumiwa, Imelda Ogi
The objective of this study was to determine the effect of internal factors in the cases of liquidity, activity, leverage, asset size to the value of manufacturing company. This research was conducted at the Indonesia Stock Exchange. The object of research was the financial statements of manufacturing...
Proceedings Article

The Role of Return on Assets on the Effect of Value Added Capital Employed towards Business Growth

Ari Purwanti
Previous studies show the testing of return on asset and other variables using the same measurement period, have not given significant empirical result. Therefore, this research takes a crack at the using different measurement period of return on assets. This research aims to investigate whether return...
Proceedings Article

Firms’s Internal Factors that Influence Firm Values: Empirical Evidences on State-Owned Firms in Indonesia

Irvan Noormansyah, Agnes Seviyani, K. Takada
Firm value is an important factor to be researched because it is one of the indicators how market evaluates the firm as a whole. The objective of this research is to examine the influence of firm’s internal factors on firm values of Indonesia’s state-owned firms listed on the Indonesia Stock Exchange....
Proceedings Article

Formal vs Informal Systems of Fund Management in House of Worship: Comparative Study between Mosque and Church in Indonesia

Irvan Noormansyah, Budiyanti Wulandari, Shariza Saumi, Vina Herdiana
This study chronicles the result of a comparative study on formal and informal fund management system in a Mosque and a Church located in West Java, Indonesia. Researchers used field study to explore in obtaining detail information on fund management system from the research subjects. Research methodology...
Proceedings Article

Examining the Impact of Corporate Governance and Asymmetry Information towards Earning Quality (A Case Study: Manufacturing Companies in Indonesia)

Maya Mustika
This study is examining the impact of corporate governance and asymmetry information towards earning quality in manufacturing companies that listed in Indonesian Stock Exchange from 2011 – 2015. Sample was determined by purposive sampling method, and total observation in this research are 375 observation....
Proceedings Article

Effect of Quality of Financial Reporting to Asymmetry Information on Manufacturing Company in BEI

Siti Almurni, Hendrawati
This study aims to explain the relationship between variable relevance value, timeliness and conservatism to asymmetry information. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange from 2013 to 2015 with a sample selected by purposive sampling of 23 companies....
Proceedings Article

Factors That Influence Voluntary Disclosure and Implications on Cost of Capital (In Banking Industry on Indonesia Stock Exchange for Period 2015 – 2017)

Maya Mustika
This study aims to examine profitability, public share ownership, and size of voluntary disclosure and cost of capital. In addition to examining direct effects, this study considers indirect effects, namely the voluntary disclosure mediating the relationship between profitability, public share ownership,...
Proceedings Article

The Effects of Intellectual Disclosures Capital, Debt to Assets Ratio, Debt Equity Ratio, Company Size And Assets Turnover on Company Profitability

Diana Supriati, R. Kananto, Asiva Kusriananda
This study aims to determine the Influences of Intellectual Capital Disclosure (IC); Debt to Assets Ratio (DTA); Debt Equity Ratio (DER); Company Size (Size); and Assets Turnover (ATO) to Company Profitability (Empirical Study at manufacturing company registered in Indonesian stock exchange in 2011-2015)....
Proceedings Article

Intellectual Capital Influence on Financial Performance Banking

Ono Tarsono, Ayuni Fauziyah, Faris Faruqi
This aims study is to test whether the influence of intellectual capital to the financial performance of banking listed on the Indonesia Stock Exchange (BEI). Independent variable in this research is intellectual capital measured using VAICTM and dependent variable is the financial performance of banking...
Proceedings Article

The Moderating Effect of Corporate Governance on the Relationship between Earnings Management and Firm Value: Indonesian Evidence

Iman Sofian Suriawinata, Tomas Augusto Correia
The purpose of this paper is to investigate the moderating effect of corporate governance on the relationship between earnings management and firm value. Using a sample of 177 Indonesian listed nonfinancial firms during the year 2015, this paper finds that corporate governance mechanism, as represented...
Proceedings Article

Effect of Corporate Governance and Financial Reporting Quality on Asymmetry Information

Lies Zulfiati, Istiana Sarah Fadhillah
This study aims to examine the effect of corporate governance and profitability on earnings management in manufacturing companies listed in BEI and SGX period 2011-2014. The data used is secondary data derived from company financial reports published through the website and PDEB UI with...
Proceedings Article

Effect of Corporate Governance Mechanism on the Quality Financial Reporting (Evidence in Indonesia and Singapore)

Lies Zulfiati, Angga Pratama Putra
This electronic document is a “live” template and already define This study aimed to analyze the influence of corporate governance mechanisms (by proxy of the board of directors and independent board, audit committee, the quality of KAP big 4, specialization auditors, and corporate governance country...
Proceedings Article

Production Optimalization Analysis and Maximization Profit of Salt Farmers on the Madura Island

Budi Sasongko, Elfindri Elfindri, Sjafrizal, Tafdil Husni, Alpon Satrianto
This study aims to analyze: 1) Is the production of salt farmers on the Madura island is optimal or not, and 2) Is the salt farmers on Madura Island in production has reached maximum profit or not. The population in this research is all the people salt farmers that exist in 4 districts in Madura Island...
Proceedings Article

Impact of ISO 14001 Implementation and Financial Performance on Corporate Social Responsibility Disclosure (Study on 2014-2016 Non Financial Companies)

Daniel T. H. Manurung, Radhi Abdul Halim Rachmat
This study aims to determine the impact of the application of ISO 14001, Financial Performance measured by Return on Assets and Return on Equity on the Disclosure of Corporate Social Responsibility in non-financial companies listed on the Stock Exchange in 2014-2016. The method used is descriptive method....
Proceedings Article

Company Specific Characteristics, Leverage, Share Performance (A Case Study of Manufacturing Companies in Indonesia)

Muhammad Ramaditya, Diana Supriati, Zanuar Eko Prasetyo
The purpose of this study was to examine the impact of profitability, liquidity, leverage and firm size towards price earnings ratio on Manufacturing Company in Indonesia. This research is using quantitative by studying literature method. Data were gathered using a financial statement data from Indonesia...
Proceedings Article

Effect of Elements of Internal Control System on Management of Pro Deo Case and Quality of Financial Statements (Study on Religious Courts in DKI Jakarta)

Wiwi Idawati, Yusuf Yusuf
The aim of this research is to know the significance effect of internal control elements to the effectiveness of Pro Deo case management, and the financial statement quality at religion court in Jakarta Province. Data, that is used in this research is primary data, that researcher give the respondent...
Proceedings Article

Examining the Impact of Leverage and Liquidity on Corporate Performance (A Case Study on Food and Beverage Companies in Indonesia)

Diana Supriati, Muhammad Ramaditya, Nandhi Wardhana
Food and beverage industry has a significant role in economic growth in Indonesia. The Ministry of Industry estimates that the growth of the food and beverage industry will slow down after becoming the main driver of industrial growth throughout 2016. The main objective of the study is to determine the...
Proceedings Article

The Rough Way to Management Hajj Fund (BPKH) Implementing Governance of Hajj Fund

Nursanita Nasution, Faris Faruqi
Kementerian Agama Republik Indonesia (Kemenag) is the organizer of Hajj at the same time serves to supervise, evaluate and make regulations or legislation with Parliament. Various problems that hit the Ministry of Religious Affairs are strived to be reformed, ranging from organizational reform, regulations,...
Proceedings Article

Impact of Corporate Governance on Company’s Performance with Sustainability Reporting as an Intervening Variable in Indonesia

Nera Marinda Machdar
This study aims to examine the effect of corporate governance on the company’s performance with sustainability reporting as an intervening variable in Indonesia. The population of this study is a manufacturing company listed on the Indonesian Stock Exchange for the period 2010-2015. The sample selection...
Proceedings Article

Sharia Compliance Report Disclosure in Islamic Accounting Based Dakwah Transparency

Dahlifah Dahlifah, Iwan Triyuwono, Aji Dedi Mulawaran, Roekhudin
Sharia compliance statements disclosure in accounting of Islam can be the answer to the question of the sharia of the Islamic bank transactions, for this to be a doubt moslem societies. This research aims to develop a form of sharia compliance disclosure statements that shows accountability to God and...
Proceedings Article

Movement of the Heaven and the Earth as a Determinant of the Sustainability of Sharia People Financing Bank

Uun Sunarsih, Iwan Triyuwono, Imam Subekti, Yeney Widya, Prihatiningtyas Prihatiningtyas
The sustainability of companies largely determined by the performance of which is owned by the company. This study aims to determine the determinants of business sustainability in the sharia People's Financing Bank Harta Insan Karimah (BPRS HIK). This research is qualitative research using primary and...
Proceedings Article

Influence of Industrial Type, Return on Asset, Company Size, and Institutional Ownership of Islamic Social Reporting Disclosure

Rimi Gusliana Mais, Engkur
This study aims to examine the influence of industry type, return on asset, company size, and institutional ownership of the Islamic Social Reporting (ISR) Empirical Study disclosure to companies listed in Jakarta Islamic Index, Indonesia Stock Exchange 2014-2017. This research is a descriptive research...
Proceedings Article

Concept of Corporate Social Responsibility According to Perspective of Ihsan on Sharia Banking

Rimi Gusliana Mais, Eko Ganis Sukoharsono, Aulia Fuad Rahman, Aji Dedi Mulawarman
This study aims to formulate a concept of Corporate Social Responsibility (CSR) according to the Ihsan perspective. The existing CSR is still reflected in the conventional CSR which is full of materialism. The concept of CSR in sharia banking should emphasize the awareness of individuals who understand...
Proceedings Article

Islamic Perspective on University Sustainability Reporting

Alia Ariesanti, Gugus Irianto, Eko Ganis Sukoharsono, Erwin Saraswati
Almost all parties involve sustainability’s issue, including universities. Universities have a critical role in sustainable development agenda. To strengthen its commitment to support the agenda, the university must prepare sustainability reporting. Sustainability reporting is a media of accountability...
Proceedings Article

Factors Affecting the Disclosure of Islamic Social Reporting

Uun Sunarsih, Dahlifah
Social responsibility measurement used Islamic issuers should ideally use Islamic Social Reporting (ISR) that in accordance with the rules of Sharia. The purpose of this study was to examine the effect of industry type, profitability and public share ownership on ISR disclosures on companies listed in...
Proceedings Article

What Factors Cause the Disclosure of Islamic Social Reporting?

Uun Sunarsih, Indah Cahyani
This study aims to determine the effect of Sharia Governance, Intellectual Capital, profitability, and firm size on the disclosure of Islamic Social Reporting (ISR) on Islamic Banking in Indonesia registered with the Financial Services Authority for the period 2011-2015.The data in this study uses secondary...
Proceedings Article

The Effect of Islamic Financial Ratio of Profitability

Dahlifah Dahlifah, Uun Sunarsih
This study aims to determine the influence of Islamic income ratio, profit sharing financing ratio, profit sharing funding ratio and zakat performance ratio to the profitability of Islamic bank in Indonesia. This study uses model of multiple linear regression hypothesis test data panel. The population...
Proceedings Article

Ease of Doing Business in East Indonesian Region: Starting a Business Study in North Sulawesi Province SMEs

George M V Kawung, Christoffel M O Mintardjo, Wensy I Rompas, Christoffel Kojo, Imelda J Ogi
A study conducted by the World Bank on Ease of Doing Business for starting a business shows that the business environment in Indonesia is still not conducive to the growth of the trade and industry sector because of the high cost of starting and operating a business. This is because Indonesia faces many...
Proceedings Article

The Business Model for SMEs Fishery and Marine Food Industry Modernization in Manado: Rica Roa Companies Case Study

Jacline Sumual, Steva Tumangkeng, Lidya Mawikere, Christoffel M O Mintardjo, Imelda J Ogi, George M V Kawung
The purpose of this research is to create a business model for modernization of SMEs in Manado, especially fisheries and marine-based industries. Researchers explore the development of business models for the modernization of SMEs. Researchers created the business model development of SME modernization...
Proceedings Article

The Influences of Tax, Bonus Mechanism, Leverage and Company Size Through Company Decision on Transfer Pricing

Sulistyowati, Sulistyowati Kananto
Transfer pricing is pricing or reward connecting with interrelated goods transfer, services or technology shift between companies has different relation and systemic price manipulation to reduce artificial profits, it pretended as if the enterprise loses, avoids taxes and customs in a country. This study...
Proceedings Article

Taxpayers Perceptions and Taxpayer Awareness on the Application of Amnesty Program of Taxation Year 2016 Againts Taxpayer Compliance Level (Case study of KPP Pratama Bekasi Barat)

Sulistyowati, Tiarani Meilisa
The study aims to determine the effect of taxpayer perceptions and awareness of taxpayers on the application of amnesty program to the level of taxpayer compliance in KPP Pratama Bekasi Barat. The research strategy used in this research is associative / causality. The research method used. The research...
Proceedings Article

Influencing Factors of Tax Avoidance

Sulistyowati, Hendrawati
One of the company's management efforts to earn the expected profit is to conduct tax planning, namely through tax avoidance. Tax avoidance is an attempt to reduce the amount of taxes in a way that does not violate the rules of taxation legislation. This research is conducted to know the factors that...
Proceedings Article

The Impact of Modern Tax System Against Transport Workers Taxpayer Compliance Online

Juniarti, Lina Noersanti, Endang Heri Susanti
The modernization of tax administration reform is a process of renewal in the field of the administration of taxation that do residents comprehensive, covering aspects of the information technology, namely software, hardware and human resources. This research aims to know the influence of the consciousness...
Proceedings Article

Deferred Tax Expense, Profitability, and Profit Management Practices at Financial Service Companies in Indonesia

Merliyana, Enung Siti Saodah, Asep Saefurahman
This research about earning management in financial services sector companies. The poor quality of banking can be indicated from the poor internal condition of the banking sector, the underperforming bank management, the low moral of its human resources, and the ineffective supervision done by Bank Indonesia....
Proceedings Article

The Influence of Cooperative Taxpayers' Trust and the Power of Tax Authority on Cooperatives Taxpayer Compliance

Kus Tri Andyarini, Bambang Subroto, Imam Subekti, Rosidi
This research is about tax compliance by looking at cooperative taxpayer behavior from two sides, namely taxpayer trust and the power of tax authority. Cooperative is a form of business built on the concept of mutual cooperation. The government supports the existence of cooperatives in Indonesia in the...
Proceedings Article

Tax Amnesty as a Contribution to the Improvement of Taxpayers’ Compliance

Tutty Nuryati, Pratama Bayu
The largest component revenue of Indonesia is taxes, which currently account for over 80% of total domestic revenues. Therefore, the government puts effort on encouraging the raise of tax revenue by increasing compliance of taxpayer. In fact, the current tax ratio of Indonesia is low, which means that...
Proceedings Article

Factors Influencing Tax Avoidance

Sonia Sonia, Haryo Suparmun
The government tends to collect the tax on every potential tax objects optimally, while the tax payers tends to look for alternatives in the tax regulation on how to legally minimizing the tax payment. This contradictory condition has motivated the researcher to check whether certain factors influencing...