Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)

153 authors
A. Hermawan, Ancella
Moderating Effect of Press Highlights on The Effect of the Quality of Internal Control Systems on Disclosure in Local Government Financial Reports
A. Hermawan, Ancella
Relative and Incremental Value Relevance of Accounting Information under the Integrated Reporting Approach: Evidence from South Africa
A. Hermawan, Ancella
Corporate Social Responsibility (CSR) Disclosure and Investors’ & Creditors’ Required Return: Evidence from Indonesia
A. Panennungi, Maddaremmeng
Trade and Wage Inequality in the Indonesian Manufacturing Sector with Firm Heterogeinity and the Impact of Currency Depreciation during the Periods 1997–1998 and 2013–2014
Achjar, Nuzul
Concentration of Container Throughput in the Hub Ports of Indonesia
Adhariani, Desi
Investigating Employees’ Views on Fraud Awareness and Anti-Fraud Strategy
Adhariani, Desi
Does An IPO Create Better Corporate Governance? (Empirical Evidence from an Indonesian Islamic Bank)
Adhetiya Safitra, Dhian
A Blue Economy for Better Economic Development: A Case Study of East Nusa Tenggara, Indonesia
Adhi Nugroho, Hartanto
Effectiveness of Management Control Systems on Budget Realization in A Government Organization Based on Levers-of-Control Theory: A Case Study at The Indonesian Agency for Research And Development of Energy and Mineral Resources
Adhi Ruddyanto, Robert
Trade and Wage Inequality in the Indonesian Manufacturing Sector with Firm Heterogeinity and the Impact of Currency Depreciation during the Periods 1997–1998 and 2013–2014
Agustio, Alfado
A Blue Economy for Better Economic Development: A Case Study of East Nusa Tenggara, Indonesia
Allandreyanto, Allandreyanto
E-Commerce System for an Electronic Product (Case Study of an E-Commerce Company)
Amin Iskandar, Maolana
Development of a Fraud Risk Control Policy Framework for Public Sector Organizations
Anindra, Firman
Information Technology Governance Process Capability Level at ABC Company (a State-Owned Enterprise in Indonesia)
Ardhi Nurrahman, Khalid
The Impact of University Learning and Internship Learning on the Relevant Outcomes based on the International Education Standard–3 Case Study: Accounting Students of the Faculty of Economics and Business, University of Indonesia
Arianto, Amin
Influence of Nonfinancial Information on Abnormal Returns
Aritonang, Hanna
Job Analysis on Production Employment for New Products in PT. DKM
Astria Dewi, Hesti
The Influence of Mother’s Working Status on Exclusive Breastfeeding in the Jabodetabek Region
Aulia Arifin, Huda
Does An IPO Create Better Corporate Governance? (Empirical Evidence from an Indonesian Islamic Bank)
Aulia Falianty, Telisa
The Impact of the Exchange Rate and Its Volatility on Output in Asia: The Role of Global Value Chains
Ayu Anggraheni, Dyah
Accounting Information Quality, Board Narrative Disclosure, and the Cost of Debt
Bachtiar, Emil
The Impact of University Learning and Internship Learning on the Relevant Outcomes based on the International Education Standard–3 Case Study: Accounting Students of the Faculty of Economics and Business, University of Indonesia
Bernoully, Mardo
Impact of Implementation of IFRS 15 on the Financial Statements of Telecommunication Company (Case Study of PT XYZ)
Bulan Samosir, Omas
Maternal Smoking Affects Infant Mortality in Indonesia: Fact or Myth?
Chotib, Chotib
Macroeconomic Determinants of Internal Migration to West Sumatra
D. Djakman, Chaerul
Evaluation of Internal Control System in Cash Disbursement Cycle: Case Study of Construction Company PT XYZ
Dharma Bakti Samuel Sitorus, Balindo
Cultivation Planning for Secondary Plants on Smallholding Oil Palm Plantations Using Linear Programming
Diyanti, Vera
Intellectual Capital and Firm Performance: Applying a Modified Value-Added Coefficient
Diyanti, Vera
CEO Overconfidence, Real Earnings Management, and Future Performance: Evidence from Indonesia
Diyanty, Vera
The Role of Pay Scheme and Ethics Level for Decreasing Budgetary Slack: Experiment Setting
Diyanty, Vera
Intellectual Capital and Firm Performance: Applying a Modified Value-Added Coefficient
Diyanty, Vera
CEO Overconfidence, Real Earnings Management, and Future Performance: Evidence from Indonesia
Diyanty, Vera
SAP Implementation, User’s Satisfaction, and Its Utilization
Diyanty, Vera
Firm Maturity and Corporate Social Responsibility: Using Slack Resources and Gender Composition as Moderating Variables
Diyanty, Vera
Value Relevance Using Accounting Information and Market Reaction to Tax Amnesty in Indonesia
Diyanty, Vera
xamining XBRL Early Adopters: A Study of Determinants and Value Relevance
Diyanty, Vera
Accounting Information Quality, Board Narrative Disclosure, and the Cost of Debt
Dwi haryadi, Anda
The Impact of Government Oversight on Corruption in Procurement Activities of Local Governments in Indonesia
Dwi Rahmanti Riadi, Ani
The Effect of Ownership Structure on a Company’s Tunneling Activities: Indonesian Evidence
Dwi Rahmatillah, Dini
Developing Employee’s Competency through the Implementation of an Individual Development Plan (IDP) for Isra Presisi
Dwi Restuti, Mitha
Intellectual Capital and Firm Performance: Applying a Modified Value-Added Coefficient
Dyah Kusumastuti, Ratih
Cultivation Planning for Secondary Plants on Smallholding Oil Palm Plantations Using Linear Programming
Falatifah, Mira
SAP Implementation, User’s Satisfaction, and Its Utilization
Farah Dwi Puspitasari, Nindya
Evaluation of Internal Control System in Cash Disbursement Cycle: Case Study of Construction Company PT XYZ
Farah Mita, Aria
Influence of Nonfinancial Information on Abnormal Returns
Farah Mita, Aria
The Effect of Ownership Structure on a Company’s Tunneling Activities: Indonesian Evidence
Febriana, Annisa
Value Relevance Using Accounting Information and Market Reaction to Tax Amnesty in Indonesia
Febrina, Riska
Macroeconomic Determinants of Internal Migration to West Sumatra
Ferdi, Filip
The Effect of Institutional Ownership on Disclosure of Related Party Transactions: Empirical Evidence from Indonesian Publicly Listed Companies
Fernando, Kenny
Relative and Incremental Value Relevance of Accounting Information under the Integrated Reporting Approach: Evidence from South Africa
Fitriany, Fitriany
Analysis of Mandatory Audit Rotation Regulations in Indonesia
Giani, Retno
Analysis of Impact of Implementation of Fixed Assets Revaluation Model in Property, Real Estate, Construction, and Bank Companies Listed in Capital Market in 2015
Goenawan, Hanny
Analysis of Correlation Between Internal Financing and External Financing (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange during 2010–2015)
H. Wasistha, Gede
Analysis of Correlation Between Internal Financing and External Financing (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange during 2010–2015)
Hadi Setyonaluri, Diah
The Influence of Mother’s Working Status on Exclusive Breastfeeding in the Jabodetabek Region
Hajawiyah, Ain
Determinants of Islamic Social Reporting in Indonesia and Malaysia
Hajawiyah, Ain
Corporate Social Responsibility (CSR) Disclosure and Investors’ & Creditors’ Required Return: Evidence from Indonesia
Handayani, Dwini
Violence Against Young Married Women: The mpact of Child Marriage on Subjective Well-Being in Indonesia
Handoko, Farid
Moderating Effect of Press Highlights on The Effect of the Quality of Internal Control Systems on Disclosure in Local Government Financial Reports
Hari Wijanto, Setyo
Information Technology Governance Process Capability Level at ABC Company (a State-Owned Enterprise in Indonesia)
Harina, Raiva
Strategic Development Through Competitor Analysis of PT. Isra Presisi Indonesia’s Case for Entering the Non-automotive Market
Hartanti, Dwi
Effectiveness of Management Control Systems on Budget Realization in A Government Organization Based on Levers-of-Control Theory: A Case Study at The Indonesian Agency for Research And Development of Energy and Mineral Resources
Hasan, Nadya
Firm Maturity and Corporate Social Responsibility: Using Slack Resources and Gender Composition as Moderating Variables
Hastawati, Eka
If there is an easier way, why choose the hard way? (Case Study on the Ticketing Usage at Bogor Station)
Haznam, Hanrozan
Strategic Development Through Competitor Analysis of PT. Isra Presisi Indonesia’s Case for Entering the Non-automotive Market
Hosiana, Kristianti
Analysis of transfer pricing in lending: Case study |of company x and a subsidiary
Indah Sumunar, Kurnia
SAP Implementation, User’s Satisfaction, and Its Utilization
Ismiyanti, Fitri
E-Commerce System for an Electronic Product (Case Study of an E-Commerce Company)
Jualita Santy, Tyas
Maternal Smoking Affects Infant Mortality in Indonesia: Fact or Myth?
Julianti, Yasmin
Design of a Risk-Based Review Program for the Audit of Governments Financial Statements Conducted by the Public Accountant for The Comptroller of the Supreme Audit Board of the Republic of Indonesia
Karlina, Rina
Towards Convergence of International Education Standards: Implementation of IES 4 in Accounting Education
Kartika Dewi, Miranti
Determinants of Islamic Social Reporting in Indonesia and Malaysia
Khabiba, Ratu
Do Educated Wives Work Longer Hours? nalyzing the Effect of Educational Attainment on orking Hours among Married Couples in Indonesia
Khoiriyah, Mayla
Evaluation of Budgeting System Using Activity- Based Budgeting: A Case Study at PT X
Kurnia Putri, Syta
Influence of a Wife’s Education on Her Partner’s Health Status: Evidence from Married Couples in Indonesia
Laksmita Alim, Dita
The Effect of the Accounting Information System (AIS) on Accounting and Financial Task Efficiency at the Depok City Local Government Finance Office
Mahardianingtyas, Sofia
A Blue Economy for Better Economic Development: A Case Study of East Nusa Tenggara, Indonesia
Martani, Dwi
Analysis of Financial Derivative Effects on Tax Avoidance in Non-Financial Companies Listed on The Indonesian Stock Exchange Market (BEI)
Martani, Dwi
Assets and Liabilities Related to Tax Amnesty on Financial Statement of Listed Companies
Martani, Dwi
Analysis of the IAS 41 Amendment’s Application to Agriculture in Singapore’s Listed Plantation Agriculture Companies
Martani, Dwi
Analysis Impact of PSAK 24 Revision on Equity, Other Comprehensive Income, and Stock Returns
Martani, Dwi
Analysis of Impact of Implementation of Fixed Assets Revaluation Model in Property, Real Estate, Construction, and Bank Companies Listed in Capital Market in 2015
Martani, Dwi
The Impact of Indonesian Accounting Standard (PSAK 46 Revised 2013) to the Presentation of Final Taxation on Listed Construction and Real Estate Companies on the Indonesian Stock Exchange 2015–2016
Martani, Dwi
Analysis of Mandatory Audit Rotation Regulations in Indonesia
Mega Desiana, Putri
Developing Employee’s Competency through the Implementation of an Individual Development Plan (IDP) for Isra Presisi
Miscolayati Hasanah, Asia
The Impact of the Exchange Rate and Its Volatility on Output in Asia: The Role of Global Value Chains
Muchlis, Fauziah
xamining XBRL Early Adopters: A Study of Determinants and Value Relevance
Munandar, Agus
The Role of Pay Scheme and Ethics Level for Decreasing Budgetary Slack: Experiment Setting
Mutiara Savitrah, Ravika
Accounting Information Quality, Board Narrative Disclosure, and the Cost of Debt
Nadyastika, Gianda
The Management of Village Funds – Village Fund Policy Implementation (Case Study in Candirejo Village, Nganjuk Regency, East Java Province, Indonesia)
Nessy, Errine
Avoiding Tax using Hybrid Mismatch Arrangement Schemes in Indonesia
Nicholas Tobing, Agustinus
The Implementation of Fraud Risk Assessment in Anticipating Fraud in the Goods Purchasing Cycle Case Study on Small and Medium Enterprise: PT X
Nicholas Tobing., Agustinus
Quality Review of Internal Audit Reports of Quality Assurance Units Based on IPPF 2400
Nursih Widiastuti, Fetia
Violence Against Young Married Women: The mpact of Child Marriage on Subjective Well-Being in Indonesia
Nursudi, Amin
Analysis of Performance Assessment System of Public Expenditure Treasurer at Directorate General of Treasury, Regional Office of Bangka Belitung Province
Nurwahyuningsih Harahap, Siti
Analysis of Internal Control of Procurement of Government (Case Study on at XYZ University)
Okabrian, Soni
Assets and Liabilities Related to Tax Amnesty on Financial Statement of Listed Companies
Oktavia, Fitriyeni
Internal Controls in the Sales Cycle to Minimize Risks (Case Study at PT XYZ)
Pamungkas, Bambang
Design of a Risk-Based Review Program for the Audit of Governments Financial Statements Conducted by the Public Accountant for The Comptroller of the Supreme Audit Board of the Republic of Indonesia
Pamungkas, Bambang
Internal Controls in the Sales Cycle to Minimize Risks (Case Study at PT XYZ)