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

105 authors
Abdurrahman, Abdurrahman
Prediction Model of Earning Management Actions, Intellectual Capital, and Efficiency Ratios on the Performance of Service Sector Companies in Indonesia
Achsanti, Novi
Analysis and Design of Accounting Information System with REA Approach to the Sales Cycle
Al-Hadi
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)
Almurni, Siti
The Influence of Corporate Governance and Corporate Social Responsibility on Corporate Values in Manufacturing Company Industrial Sectors Consumption Goods Listed on Indonesia Stock Exchange
Amriyani, Rininda
The Influence of Net Premium Growth, Claim Ratio and Risk-Based Capital on the Financial Performance of Life Insurance Companies
Andyarini, Kus Tri
The Influence of Ethics, Current Information, and Organizational Culture on Taking the Ethical Decision by Tax Consultant
Anggrahini, Yuyun
Four Factors Based on Government Regulation Number 23 of 2018 Affecting the Compliance with Taxation Small and Medium Enterprises
Ardheta, Preztika Ayu
The Influence of Net Premium Growth, Claim Ratio and Risk-Based Capital on the Financial Performance of Life Insurance Companies
Baridwan, Zaki
Ethnomethodology Study: Employee Loyalty as a Strategy for Building Internal Control in Retail Business
Bawono, Icuk Rangga
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
Bawono, Icuk Rangga
The Effect of Information Technology and Internal Control of Accounting Fraud (Case Study at PT. Sugih Makmur Eka Industri Indonesia)
Dahlifah, Dahlifah
Islamic Social Reporting Disclosure to Companies Registered in the List of Sharia Securities (DES)
Dahlifah, Dahlifah
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
Diana, Apry Linda
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)
Diyani, Lucia Ari
Implementation of Islamic Corporate Governance, Islamic Corporate Social Responsibility and Financial Performance Toward Reputation (Study of Sharia Commercial Bank in Indonesia)
Elim, Inggriani
Analysis of Regional Property Management in Public Organization in Indonesia (Study at the Regional Financial and Asset Management Agency of Talaud Islands Regency)
Faradila, Viki
The Operational Water Audit on Distribution Function PDAM Tirta Bhagasasi Tambun Branch
Faruqi, Faris
The Effect of Asymmetry Information and Corporate Governance Mechanism on Earning Management in Companies Listed in the Islamic Index Period of Jakarta 2015–2018
Fathonah, Nadya
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)
Fitriana, Avincennia Vindy
Trust in Intermediaries as a Mediator Between Perceived Effectiveness of Escrow Services and Repurchase Intention
Gusliana, Rimi
Cost Stickiness: Behavior and Factors
Haholongan, Rutinaias
Fixed Assets Analysis and Its Inventory of Management and Use of Assets in the Government of East Jakarta City 2013–2016
Handayani, Sri
Achieving Competitive Advantage Through Intellectual Capital
Hasugian, Leonart Edo Adrianus
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
Hayuningtyas, Cahyadini
The Influence of Ethics, Current Information, and Organizational Culture on Taking the Ethical Decision by Tax Consultant
Hendrawati, Hendrawati
The Effect of Tax Differences Book on Income Growth (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014–2018)
Ikhsan, Muhammad
Efficient Market Hypothesis in Indonesia Stock Exchange 2019
Indrasti, Anita Wahyu
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)
Indrawan, Rizki
The Influence on Tax Rate and Tax Sanction on Tax Compliance of Non-Employees
Indrawan, Rizki
The Determinants of Tax Evasion in Directorate General of Customs and Excise Jakarta
Jumono, Sapto
Prediction Model of Earning Management Actions, Intellectual Capital, and Efficiency Ratios on the Performance of Service Sector Companies in Indonesia
Juniarti, Juniarti
Four Factors Based on Government Regulation Number 23 of 2018 Affecting the Compliance with Taxation Small and Medium Enterprises
Kamil, Krishna
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)
Karlina, Berlian
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)
Karnawati, Yosevin
Achieving Competitive Advantage Through Intellectual Capital
Kasih, Ekawahyu
Influence Analysis of Financial Audit Ethics in the Merger and Acquisition Process Toward White Collar Crime
Kristian, Kenny
The Role of Indonesian Company Owners in Aggressive Tax Planning
Kusumawati, Ratna Dewi
Trust in Intermediaries as a Mediator Between Perceived Effectiveness of Escrow Services and Repurchase Intention
Lovita, Erna
Ethnomethodology Study: Employee Loyalty as a Strategy for Building Internal Control in Retail Business
Lubna, Lubna
Prediction Model of Earning Management Actions, Intellectual Capital, and Efficiency Ratios on the Performance of Service Sector Companies in Indonesia
Lusiana, Elsa
Debt Covenant, Managerial Ownership and Accounting Conservatism
Mais, Rimi Gusliana
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)
Merliyana, Merliyana
Tunneling Incentive, Mechanism Bonus Againts Transfer Pricing Decision (Study on Manufacturing Companies in Indonesia Stock Exchange Period 2012–2018)
Mulya, Ali Sandy
The Role of Indonesian Company Owners in Aggressive Tax Planning
Mumpuni, Sri Rahayu
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)
Mustika, Maya
Examining the Impact of Liquidity, Leverage and Earning Management on Corporate Tax Aggressiveness in Property and Real Estate Companies on Indonesia Stock Exchange
Nasution, Nursanita
The Effect of Asymmetry Information and Corporate Governance Mechanism on Earning Management in Companies Listed in the Islamic Index Period of Jakarta 2015–2018
Ningsih, Lavita Nur Ayu
Comparative Analysis of Financial Ratios and Economic Value Added Methods in Assessing Company Financial Performance
Noormansyah, Irvan
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)
Noormansyah, Irvan
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
Novyarni, Nelli
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)
Novyarni, Nelli
Comparative Analysis of Financial Ratios and Economic Value Added Methods in Assessing Company Financial Performance
Nur, Basyiruddin
The Influence of Revenues and Capital Expenditures to the Human Development Index at 4 Provinces in Indonesia
Nuridah, Siti
Cost Stickiness: Behavior and Factors
Nursanita, Nursanita
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)
Nurul Ch, Flourien
Analysis of Cash Holding Factors at Plantation Companies Listed on BEI
Nurul Ch, Flourien
The Effect of Financial Performance to Income Smoothing Practice in Property and Real Estate Companies Listed on Indonesia Stock Exchange
Nuryati, Tutty
Analysis and Design of Accounting Information System with REA Approach to the Sales Cycle
Nuryati, Tutty
Improving the Quality of Financial Reports by Implementing SIMAK-BMN in KPU-RI
Oktapriana, Chita
Implementation of Islamic Corporate Governance, Islamic Corporate Social Responsibility and Financial Performance Toward Reputation (Study of Sharia Commercial Bank in Indonesia)
Permana, Rhama Yudha
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)
Pratama, Bayu
Analysis and Design of Accounting Information System with REA Approach to the Sales Cycle
Pratama, Bayu
Improving the Quality of Financial Reports by Implementing SIMAK-BMN in KPU-RI
Purwanto, Purwanto
The Determinants of Tax Evasion in Directorate General of Customs and Excise Jakarta
Putra, Vicky Dzaky Cahaya
The Influence on Tax Rate and Tax Sanction on Tax Compliance of Non-Employees
Putri, Diana Hapsari
The Effect of Asymmetry Information and Corporate Governance Mechanism on Earning Management in Companies Listed in the Islamic Index Period of Jakarta 2015–2018
Ratnaningsih, Rini
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)
Refina, Puja
Improving the Quality of Financial Reports by Implementing SIMAK-BMN in KPU-RI
Ristiyani, Risma
The Effect of Information Technology and Internal Control of Accounting Fraud (Case Study at PT. Sugih Makmur Eka Industri Indonesia)
Roekhudin, Roekhudin
Ethnomethodology Study: Employee Loyalty as a Strategy for Building Internal Control in Retail Business
Rohmawati, Erni
The Influence of Financial Performance and Corporate Social Responsibility on Firm’s Value (For Companies (Food and Beverage Sector) Listed in Bursa Efek Indonesia)
Runtu, Treesje
Analysis of Regional Property Management in Public Organization in Indonesia (Study at the Regional Financial and Asset Management Agency of Talaud Islands Regency)
Ruslaini, Ruslaini
Influence Analysis of Financial Audit Ethics in the Merger and Acquisition Process Toward White Collar Crime
Saleh, Muhammad Hasbi
The Operational Water Audit on Distribution Function PDAM Tirta Bhagasasi Tambun Branch
Saleh, Muhammad Hasbi
Audit on Information System Function in Import Transactions Process PT. Bank Rakyat Indonesia (Persero)
Santoso, Eko Budi
Efficient Market Hypothesis in Indonesia Stock Exchange 2019
Saodah, Enung Siti
Tunneling Incentive, Mechanism Bonus Againts Transfer Pricing Decision (Study on Manufacturing Companies in Indonesia Stock Exchange Period 2012–2018)
Sari, Almanita
Audit on Information System Function in Import Transactions Process PT. Bank Rakyat Indonesia (Persero)
Septiani, Suci Fajar
Fixed Assets Analysis and Its Inventory of Management and Use of Assets in the Government of East Jakarta City 2013–2016
Setiawan, Desy Amaliati
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)
Shenurti, Elloni
The Influence of Financial Performance and Corporate Social Responsibility on Firm’s Value (For Companies (Food and Beverage Sector) Listed in Bursa Efek Indonesia)
Sofura, Ari Sarah
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
Sudarma, Made
Ethnomethodology Study: Employee Loyalty as a Strategy for Building Internal Control in Retail Business
Sugito, Paulus
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)
Sulistyowati, Sulistyowati
Examining the Impact of Liquidity, Leverage and Earning Management on Corporate Tax Aggressiveness in Property and Real Estate Companies on Indonesia Stock Exchange
Sulistyowati, Sulistyowati
The Effect of Tax Differences Book on Income Growth (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014–2018)
Sunarsih, Uun
Islamic Social Reporting Disclosure to Companies Registered in the List of Sharia Securities (DES)
Sunarsih, Uun
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
Supriati, Diana
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
Supriati, Diana
The Effect of Information Technology and Internal Control of Accounting Fraud (Case Study at PT. Sugih Makmur Eka Industri Indonesia)
Suriawinata, Iman Sofian
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
Susanti, Eva Indah
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
Tarsono, Ono
The Influence of Net Premium Growth, Claim Ratio and Risk-Based Capital on the Financial Performance of Life Insurance Companies
Utari, Nanik
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)
Wahyuni, Eni Nur
Examining the Impact of Liquidity, Leverage and Earning Management on Corporate Tax Aggressiveness in Property and Real Estate Companies on Indonesia Stock Exchange
Wangkar, Aneke
Analysis of Regional Property Management in Public Organization in Indonesia (Study at the Regional Financial and Asset Management Agency of Talaud Islands Regency)
Yanti, Asri
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
Yuliana, Yuliana
The Influence of Corporate Governance and Corporate Social Responsibility on Corporate Values in Manufacturing Company Industrial Sectors Consumption Goods Listed on Indonesia Stock Exchange
Yuliansyah, Rahmat
The Influence of Revenues and Capital Expenditures to the Human Development Index at 4 Provinces in Indonesia
Yuliansyah, Rahmat
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