Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)

+ Advanced search
44 articles
Proceedings Article

The Effect of Accountant Professional Ethic’s Education and Religiosity on Student’s Perception of Accountant’s Ethical Behavior (Study on Indonesia College of Economics Bachelor of Accounting Students)

Rini Ratnaningsih, Al-Hadi, Apry Linda Diana
This study purposed to test, obtain empirical evidence whether there is an influence on the accounting professional ethics of accountants and religiosity on students’ perceptions of accountant’s unethical behaviour. This research was conducted to observe at the relationship between professional ethics...
Proceedings Article

The Effect of Independence, Integrity, Professionalism, and Professional Skepticism on the Accuracy of Giving Audit Opinion (The Case of Audit Board of the Republic of Indonesia)

Krishna Kamil, Nadya Fathonah
The purpose of the research was to explore the influence of Independence, Integrity, Professionalism and Professional Scepticism on the Accuracy of Giving Audit Opinion by Government auditors, in this case the Audit Board of the Republic of Indonesia (BPK-RI). The research seeks to broaden empirical...
Proceedings Article

The Operational Water Audit on Distribution Function PDAM Tirta Bhagasasi Tambun Branch

Muhammad Hasbi Saleh, Viki Faradila
This research aims to study whether the water distribution function of PDAM Tirta Bhagasasi Bekasi Branch has been effective based on service claims and complaints from the customers. The research also aims to determine whether the PDAM has implemented a water audits and comply with the level of water...
Proceedings Article

Audit on Information System Function in Import Transactions Process PT. Bank Rakyat Indonesia (Persero)

Muhammad Hasbi Saleh, Almanita Sari
This research aims to study the effectivity and efficiency of import transactions process that have been running as one of bank services in applying information systems. This research uses descriptive qualitative research, where in data analysis of audit information system using audit approach around...
Proceedings Article

Determinants Affecting the Auditor’s Ability of Fraud Detection: Internal and External Factors (Empirical Study at the Public Accounting Firm in Tangerang and South Jakarta Region in 2019)

Anita Wahyu Indrasti, Berlian Karlina
Accounting fraud which in auditing language better known as fraud has now become a kind of headline news in the media. The detection of fraud is an attempt to find out that an act of fraud has occurred, who is the culprit, who is the victim, and what causes it. This study aims to determine the effect...
Proceedings Article

Influence Analysis of Financial Audit Ethics in the Merger and Acquisition Process Toward White Collar Crime

Ekawahyu Kasih, Ruslaini Ruslaini
White-collar crime, along with the use of information technology, has grown rapidly in committing crimes, including cyber-crime and non-compliance with laws and regulations especially regarding the making of financial statements that are not in accordance with the prevailing laws and regulations. The...
Proceedings Article

The Influence of Corporate Governance and Corporate Social Responsibility on Corporate Values in Manufacturing Company Industrial Sectors Consumption Goods Listed on Indonesia Stock Exchange

Siti Almurni, Yuliana Yuliana
This study is aimed to test the effect of Corporate Governance and Corporate Social Responsibility on Firm Value in manufacturing companies in the consumer goods industry sector is listed on the Indonesia Stock Exchange. This research uses a descriptive quantitative research approach, which is measured...
Proceedings Article

The Effect of Corporate Social Responsibility Performance on the Readability of CSR Using Firm Size, Bussiness Complexity, Leverage, Growth, and CEO’S Characteristics as Control Variables

Icuk Rangga Bawono, Diana Supriati, Leonart Edo Adrianus Hasugian
Using a manually collected sample of 49 corporate social responsibility (CSR) reports issued by Indonesian public companies, this study examines the relationship between the CSR performance and the readability of CSR reports. The study adopts the Fog index to measure the readability of CSR reports and...
Proceedings Article

Analysis of Cash Holding Factors at Plantation Companies Listed on BEI

Flourien Nurul Ch, Lies Zulfiati
The purpose of this research is to know the influence of Net Working Capital, Board Size and Sales Growth on Cash Holding (Empirical Study on Plantation Sub Sector Companies in BEI Period 2014–2016). This study using descriptive study through hypothesis testing by using a causal design. The type of research...
Proceedings Article

Effect of Current Ratio, Return on Asset, Net Profit Margin and Debt to Equity Ratio on Dividend Pay Out Ratio (For company listed in the LQ45 on Indonesian Stock Exchange)

Nelli Novyarni, Rhama Yudha Permana
This study aims to determine Effect of Current Ratio, Return On Assets, Net Profit Margin, and Debt to Equity Ratio on Dividend Payout Ratio for companies listed in the LQ45 index on the Indonesia Stock Exchange in 2013-2018. This study uses a quantitative type of descriptive research approach, which...
Proceedings Article

The Effect of Financial Performance to Income Smoothing Practice in Property and Real Estate Companies Listed on Indonesia Stock Exchange

Flourien Nurul Ch
Study aims to obtain empirical evidence of the influence of financial performance proxied by profitability, liquidity and capital structure to income smoothing practice. The population of this study covers property and real estate companies at Indonesia Stock Exchange on period 2014–2017. The indicators...
Proceedings Article

Efficient Market Hypothesis in Indonesia Stock Exchange 2019

Eko Budi Santoso, Muhammad Ikhsan
Indonesian capital market is very important in developing Indonesia’s economy by getting a cheap funding for their industry. Industry in the Indonesian capital market there are a variety of products was traded like bonds, mutual funds, equity or shares, warrant or option. The phenomenon from stock trading...
Proceedings Article

Achieving Competitive Advantage Through Intellectual Capital

Sri Handayani, Yosevin Karnawati
Intellectual capital is an intangible asset that is beneficial for increasing the company’s competitive ability and performance. Intellectual capital is elusive, but if it is discovered and explored it will give to the organization a new resource base to compete and win the competition. This study will...
Proceedings Article

Prediction Model of Earning Management Actions, Intellectual Capital, and Efficiency Ratios on the Performance of Service Sector Companies in Indonesia

Abdurrahman Abdurrahman, Sapto Jumono, Lubna Lubna
Financial statements are important information for decision makers, because they contain the financial position, performance and changes in the company’s financial position. However, determining the performance of a company can be used in various ways and functions to get benefits as information in determining...
Proceedings Article

The Influence of Net Premium Growth, Claim Ratio and Risk-Based Capital on the Financial Performance of Life Insurance Companies

Ono Tarsono, Preztika Ayu Ardheta, Rininda Amriyani
The objective of this research was to examine and analyse the influence of Net Premium Growth, Claim Ratio and Risk Based Capital affect the Financial Performance of Line Insurance Companies. The study population was insurance companies listed on the Indonesia Stock Exchange from 2014–2018. The sample...
Proceedings Article

The Influence of Revenues and Capital Expenditures to the Human Development Index at 4 Provinces in Indonesia

Basyiruddin Nur, Rahmat Yuliansyah
The aim of this study is to prove empirically the influence of Revenues and Capital Expenditures to the Human Development Index at 4 Provinces in Indonesia. The research method is quantitative descriptive. By quantitative descriptive method, the researcher intends to analyse the relationship among variables...
Proceedings Article

Debt Covenant, Managerial Ownership and Accounting Conservatism

Lies Zulfiati, Elsa Lusiana
This study aims to determine the effects of debt covenant and managerial ownership structure on accounting conservatism in manufacturing companies listed in the Indonesia Stock Exchange (IDX) period 2016–2018. The sample in this study is manufacturing companies listed in Indonesia Stock Exchange (IDX)...
Proceedings Article

The Effect of Asymmetry Information and Corporate Governance Mechanism on Earning Management in Companies Listed in the Islamic Index Period of Jakarta 2015–2018

Nursanita Nasution, Diana Hapsari Putri, Faris Faruqi
The aims of this research to determine the effect of information asymmetry and corporate governance mechanisms that proxied by institutional ownership, managerial ownership, and audit committee on the earnings management occurred in companies listed in Jakarta Islamic Index over the period 2015–2018....
Proceedings Article

The Influence of Financial Performance and Corporate Social Responsibility on Firm’s Value (For Companies (Food and Beverage Sector) Listed in Bursa Efek Indonesia)

Erni Rohmawati, Elloni Shenurti
The purpose of this study was to determine whether the firm’s financial performance mediates the relationship between CSR on firm value. The research was conducted by taking a sample of 8 companies listed in Indonesia Stock Exchange 2013–2017 for food and beverage sector. Sampling was done by purposive...
Proceedings Article

The Influence of Profitability on Stock Return with Inflation as a Moderating Variable (Empirical Study on Automotive Companies and Components Listed in Indonesia Stock Exchange 2013–2017)

Paulus Sugito, Irvan Noormansyah, Nursanita Nursanita
This study aims to analyse the effect of profitability on stock returns with inflation as a moderating variable. The variables tested in this research are profitability proxy for Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM), inflation and stock returns. The sample of this...
Proceedings Article

The Influence of Profit Management, Corporate Governance, and Size of Companies Toward Company Values with Corporate Governance as Moderation in Manufacturing Companies in the Basic and Chemical Industry Listed on Indonesia Stock Exchange 2013–2017

Ari Sarah Sofura, Irvan Noormansyah, Iman Sofian Suriawinata
This study aims to determine the effect of earnings management, corporate governance, and company size partially on firm value with corporate governance as moderating. This study uses a sample of manufacturing companies in the basic industry and chemical sectors as many as 27 companies listed on the...
Proceedings Article

Examining the Impact of Liquidity, Leverage and Earning Management on Corporate Tax Aggressiveness in Property and Real Estate Companies on Indonesia Stock Exchange

Maya Mustika, Sulistyowati Sulistyowati, Eni Nur Wahyuni
This study aims to examine whether the effect of liquidity on tax aggressiveness, the effect of leverage on tax aggressiveness, the effect of earnings management on tax aggressiveness on property and real estate companies listed on the Indonesia Stock Exchange (IDX). This study uses a descriptive quantitative...
Proceedings Article

Trust in Intermediaries as a Mediator Between Perceived Effectiveness of Escrow Services and Repurchase Intention

Avincennia Vindy Fitriana, Ratna Dewi Kusumawati
Theory of reasoned action is a theory that explain and predict intention behavior. Previous study reveals that trust in the community of seller mediates the relationship between PEES and intention to purchase. Other research reveals that in e-commerce, trust can be seen not only trust in the community...
Proceedings Article

Analysis and Design of Accounting Information System with REA Approach to the Sales Cycle

Bayu Pratama, Tutty Nuryati, Novi Achsanti
This study aims to analyze and design an adequate Accounting Information System (SIA) on the sales cycle with the REA model approach (Resources, Events and Agents) in Tour & Travel companies in PT Permata Bakkah Mukarromah. The main activities in PT Permata Bakkah Mukarromah are the sale of Umrah travel...
Proceedings Article

The Effect of Information Technology and Internal Control of Accounting Fraud (Case Study at PT. Sugih Makmur Eka Industri Indonesia)

Diana Supriati, Risma Ristiyani, Icuk Rangga Bawono
This study aims to examine whether the influence of information technology on accounting fraud and the effect of internal control on accounting fraud on employees who work at PT. Sugih Makmur Eka Industri Indonesia. This research uses purpose sampling method. The total sample of this research is 100...
Proceedings Article

Ethnomethodology Study: Employee Loyalty as a Strategy for Building Internal Control in Retail Business

Erna Lovita, Made Sudarma, Zaki Baridwan, Roekhudin Roekhudin
This study aims to explore the meaning of internal control practices applied by management in carrying out its business operations. The study was conducted at a supermarket engaged in retail and has a mission to run an Islamic business system. This study uses ethnomethodology to understand daily internal...
Proceedings Article

Islamic Social Reporting Disclosure to Companies Registered in the List of Sharia Securities (DES)

Uun Sunarsih, Dahlifah Dahlifah
The existence of a company must give grace to all parties, which is reflected in the disclosure of ISR. The purpose of this study was to examine the effect of profitability, company size, industry type, environmental performance and institutional ownership on ISR. This research was conducted on companies...
Proceedings Article

The Effect of Cross-Sharia Membership and the Size of the Sharia Supervisory Board, the Size of the Company on the Disclosure of Sharia Compliance

Dahlifah Dahlifah, Uun Sunarsih
This study aims to examine whether the effect of cross-sharia supervisory board membership, the size of the sharia supervisory board, and the size of the company on the disclosure of sharia compliance in Islamic banking in Indonesia in the period 2014-2018. This research uses descriptive research with...
Proceedings Article

The Factors That are the Reasons of Less Maximum Application of Salam Contract in Sharia Banking (Case Study of BPRS Harta Insan Karimah and Bank Negara Indonesia Syariah)

Rimi Gusliana Mais, Nanik Utari
This study aims to determine the development of the Salam contract, identify the factors that lead to less optimal application of the Salam contract on Islamic Banking, and later the best solution for the Islamic banking industry can be found in developing its Salam contract. This research applies a...
Proceedings Article

Implementation of Islamic Corporate Governance, Islamic Corporate Social Responsibility and Financial Performance Toward Reputation (Study of Sharia Commercial Bank in Indonesia)

Lucia Ari Diyani, Chita Oktapriana
The prospect of the Islamic finance sector in Indonesia is getting better, and the existence of Commercial Sharia Banks (CSB) in Indonesia is guaranteed Act. This study examines the effect of the implementation of the ICG, ICSR and the Financial Health of the reputation, a study of CSB in Indonesia....
Proceedings Article

Comparative Analysis of Financial Ratios and Economic Value Added Methods in Assessing Company Financial Performance

Nelli Novyarni, Lavita Nur Ayu Ningsih
This study aims to compare between financial ratios and methods of economic value added (EVA) as a measure of a company’s performance. The data used in this study are quantitative data with data collection techniques through documentation and this research is comparative in nature. The object of this...
Proceedings Article

Cost Stickiness: Behavior and Factors

Lies Zulfiati, Rimi Gusliana, Siti Nuridah
The objective of the study is to analyse the sticky cost behaviour and the factors that affect the cost stickiness on manufacturing companies listed in Indonesia Stock Exchange. The behavior of sticky cost in this study is found by analyzing selling, general and administrative costs which are categorized...
Proceedings Article

Tunneling Incentive, Mechanism Bonus Againts Transfer Pricing Decision (Study on Manufacturing Companies in Indonesia Stock Exchange Period 2012–2018)

Merliyana Merliyana, Enung Siti Saodah
This study aims to examine whether tunneling incentives and bonus mechanisms affect the company’s decision to transfer pricing. This study uses a qualitative approach and the research sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2012 until 2018,...
Proceedings Article

The Effect of Regional Original Revenue, Balance Funds, and Capital Expenditures on the Financial Performance of District Governments in West Java Province in 2013–2017

Rahmat Yuliansyah, Eva Indah Susanti, Asri Yanti
This study is aimed to test the Effect of Local Revenue on financial performance, Equalization Funds on financial performance, and Capital Expenditures on financial performance on Regencies in West Java for Year 2013 – 2017. This research uses descriptive quantitative approach, which is measured using...
Proceedings Article

Improving the Quality of Financial Reports by Implementing SIMAK-BMN in KPU-RI

Tutty Nuryati, Bayu Pratama, Puja Refina
Qualified opinion (WDP) giving from BPK to National Election Commission (KPU) indicates that the fairness of financial report is still doubted. Just started in 2017 when financial reports of KPU obtains unqualified opinion (WTP). The reason of the Supreme Audit Agency (BPK) gave qualified opinion on...
Proceedings Article

Fixed Assets Analysis and Its Inventory of Management and Use of Assets in the Government of East Jakarta City 2013–2016

Rahmat Yuliansyah, Suci Fajar Septiani, Rutinaias Haholongan
The purpose of this study was to determine the implementation of management of property regions/fixed assets in East Jakarta Administration City Government, Report Accountability for fixed asset management and what obstacles are encountered in the implementation of the management of regional/fixed assets,...
Proceedings Article

The Effect of Tax Differences Book on Income Growth (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014–2018)

Sulistyowati Sulistyowati, Hendrawati Hendrawati
This study aims to find empirical evidence of the effect of book-tax differences on earnings growth. Earnings growth is measured using changes in net profit after tax. The independent variables used in this study are temporary differences and permanent differences, while the dependent variable is earnings...
Proceedings Article

The Role of Indonesian Company Owners in Aggressive Tax Planning

Ali Sandy Mulya, Kenny Kristian
This study aims to obtain empirical evidence about the influence of firm characteristics (leverage & profitability) on aggressive tax planning with family ownership as a moderating variable on public sector mining companies listed on the Indonesia Stock Exchange for the 2012-2016 period. In addition,...
Proceedings Article

The Influence of Understanding, Taxation Sanction, and Level of Trust in Government for Taxpayer Compliance for Pay Property Tax (Empirical Study of PBB-P2 Taxpayers Registered in Jatinegara Sub-District)

Desy Amaliati Setiawan, Rahmat Yuliansyah, Sri Rahayu Mumpuni
This research aims to knowing effect understanding tax, tax sanction, and level of trust in the goverment againts taxpayer’s compliance in paying land and building tax - rural and urban in the sub-district Jatinegara. The population in this research were PBB-P2 taxpayers registered in Jatinegara sub-district...
Proceedings Article

The Influence on Tax Rate and Tax Sanction on Tax Compliance of Non-Employees

Rizki Indrawan, Vicky Dzaky Cahaya Putra
This study aims to examine how tax rate and tax sanction retribution increase tax compliance. Independent variables in this study are tax rate and tax sanction and dependent variables are tax compliance of non-employees. Development of developing countries in various fields is being actively carried...
Proceedings Article

The Determinants of Tax Evasion in Directorate General of Customs and Excise Jakarta

Purwanto Purwanto, Rizki Indrawan
Tax evasion is one of the problems existing in every country in this world, has a negative impact on a country’s economy; is classified as an illegal act, it is an attempt to avoid tax payable by violating tax laws. Indonesia is a country that includes the world top ten countries with the majority of...
Proceedings Article

Four Factors Based on Government Regulation Number 23 of 2018 Affecting the Compliance with Taxation Small and Medium Enterprises

Juniarti Juniarti, Yuyun Anggrahini
The government has issued a new provision on income tax on micro, small and medium enterprises, namely income tax on income from businesses that are received or obtained by taxpayers who have certain gross circulation. Where points are set out in the government regulation there is a reduction in tariffs,...
Proceedings Article

The Influence of Ethics, Current Information, and Organizational Culture on Taking the Ethical Decision by Tax Consultant

Kus Tri Andyarini, Cahyadini Hayuningtyas
This study aims at examining the influence of ethics, current information, and organizational culture on taking the ethical decision by tax consultants. The research method used is the quantitative method. The data collection technique used is a mail survey. The mail survey was conducted by sending a...
Proceedings Article

Analysis of Regional Property Management in Public Organization in Indonesia (Study at the Regional Financial and Asset Management Agency of Talaud Islands Regency)

Inggriani Elim, Treesje Runtu, Aneke Wangkar
Indonesian Government Regulation Number 27 of 2014 and regional regulation of Talaud Islands Regency Number 2 of 2012 concerning the management of regional assets, explains the regulation of regional assets from government agencies in order to be able to carry out regional property management in accordance...