Proceedings of the 6th International Accounting Conference (IAC 2017) - Authors

Series:Advances in Economics, Business and Management Research

Proceedings of the 6th International Accounting Conference (IAC 2017)

101 authors

Abdullah, Wasilah: Factors that Influence Accounting Students' Interest in Becoming an Entrepreneur
Adhariani, Desi: Does the Gender of CEOs and CFOs Affect Earnings Management?
Adiputra, I Made Pradana: Social Responsibility Disclosure, Corporate Governance and Cost of Equity Capital
Aditya, Aditya: Implementation of Intangible Assets Accounting in the Ministry of Public Works and Public Housing Analysis
Adityawarman, Adityawarman: The Impact of Internet Financial Reporting Practices on the Company's Market Value: A Study of Listed Manufacturing Companies in Indonesia
Adiwahana, Agus: Analysis of Assets Revaluation Policy due to Tax Incentives in 2015
Adlan, Indra Himawan: Analysis of Facts Underlying Judge’s Verdict in Resolving Dispute of Value Added Tax on Insurance Discounts and Sale of Repossessed Goods at Finance Company (Study of Tax Dispute Management Perspective)
Alhakim, Muhammad Ravin: Analysis of Value-Added Tax Treatment of Unit Linked Life Insurance Services
Amalia, Putri: Analysis of the Application of the Regional Financial Management Information System in the Special Capital Region of Jakarta
Anggraini, Dita: Analysis of Implementation of Cooperatives Governance and the Level of Health of Baitul Maal wat Tamwil (BMT)
Anggraita, Viska: The Effects of CEO Tenure on Earnings Management: The Role of CEO Career Origin and Affiliated Relationships
Christine, Christine: The Effect of Fiscal Incentive on Earning Management among Listed Companies in Indonesia
Danastri, Dyah Raras: The Effect of Fiscal Incentive on Earning Management among Listed Companies in Indonesia
Dhamara, Galih Prima: The Influence of Financial Distress and Independence of Board of Commissioners on Tax Aggressiveness
Dharmawati, Rina: Does Integrated Reporting Approach Enhance the Value Relevance of Accounting Information?: Evidence from Asian Firms
Diyanty, Vera: Does Integrated Reporting Approach Enhance the Value Relevance of Accounting Information?: Evidence from Asian Firms
Faradisi, Roghiebah Jadwa: The Effect of Corporate Governance on Sharia Corporate Performance in Indonesia
Fauzi, Achmad: Administration and Control Optimization for the Alliance Project for Natural Disaster Logistics Management: The Application of Soft Systems Methodology at the Directorate of Social Protection for Natural Disaster Victims
Felisha, Felisha: Is Environmental Performance Valued by Investors? The Case of Indonesian Listed Companies
Fernando, Kenny: Does Integrated Reporting Approach Enhance the Value Relevance of Accounting Information?: Evidence from Asian Firms
Firdaus, Rahmad: Financial Report for Micro, Small, and Medium Enterprise According to Financial Accounting Standards: Case Study Rafita Cake
Fitriantoro, Mohamad Jatiardi: The Implementation of the End-User Computing Satisfaction Model into SCeLE: A Study of the Undergraduate Program of the Accounting Department in Universitas Indonesia
Fitriany, Fitriany: Impact of Corporate Governance on Credit Rating
Fitriany, Fitriany: Impact of Abnormal Audit Fee on Audit Opinion
Harahap, Siti Nurwahyuningsih: Internal Control Analysis of Project-Budget Realization In Order To Increase Budgetary Control At PT ABC
Harmen, Ferry Andika: Inventory Management Analysis and Improvement of Inventory Control Procedures: Case Study in the Secretariat of the Tax Court
Hermawan, Ancella Anitawati: The Effect of Earnings Management on the Probability of Fraud and Financial Distress
Hermawan, Ancella Anitawati: Transfer Pricing Analysis on Intra-Group Services and the Related Transfer Pricing Disputes from Indonesian Tax Perspectives
Hermawan, Ancella Anitawati: The Effect of Earnings Management Practice on Corporate Borrowing Capacity through Corporate Reputation
Hertianti, Ayuningtyas: Implementation of Intangible Assets Accounting in the Ministry of Public Works and Public Housing Analysis
Huda, Arifudin Miftakhul: The Application of the Contingency Model and Soft Systems Methodology to Reconstruct the Intergovernmental Transfer System: Lessons Learned from the Implementation of Accrual-Based Accounting in Indonesia
Husnah, Nurul: The Implementation of the End-User Computing Satisfaction Model into SCeLE: A Study of the Undergraduate Program of the Accounting Department in Universitas Indonesia
Ibtida, Reisya: The Design of a Risk-Based Performance Audit Program for Court-Fee Management for the Comptroller of Supreme Court of Indonesia
Khudri, T.B.M Yusuf: The Impact of Internet Financial Reporting Practices on the Company's Market Value: A Study of Listed Manufacturing Companies in Indonesia
Kristyanto, Claudia Maharani: The Impact of Each Element of Corporate Social Responsibility Disclosure on Firm Value
Kunthi, Raisiffah: Critical Success Factors of the Implementation of Knowledge Management at PT XYZ
Kurniawan, Arief: The Effect of Earnings Management on the Probability of Fraud and Financial Distress
Maghfira, Annisa: An Analysis of Forward-Looking Disclosures, Corporate Governance and the Ability to Anticipate Future Earnings: Empirical Evidence from Indonesia
Martani, Dwi: Determinants of Local Government Performance in Indonesia
Martani, Dwi: Analysis of Assets Revaluation Policy due to Tax Incentives in 2015
Mayanggara, Chunique Galuh: The Role of Corporate Governance in Financial Derivative Utilization for Corporate Tax Avoidance: Evidence from an Emerging Market
Melin, Pintoro: Factors that Influence Accounting Students' Interest in Becoming an Entrepreneur
Mita, Aria Farah: The Effect of IFRS Convergence on Ownership of Foreign Investors in Indonesia
Mita, Aria Farah: IFRS Adoption, Earnings Management and Investor Protection in Several Asian Countries
Mita, Aria Farah: The Effect of Capital Expenditure and Market Share on Profits per Region in an Indonesian Mobile Telecommunications Company
Mita, Aria Farah: Value Relevance, Earnings Management, and Related Party Transactions
Muhamad, Asrulsani: Evaluation of Internal Control over Financial Reporting Designed on Tax Receivable Management: A Case Study on Tax Receivable Management Cycle at the Directorate General of Taxes
Nasution, Doli Martua: Value Relevance, Earnings Management, and Related Party Transactions
Nordiawan, Deddi: Reconstruction of the Accounting System for the Bioposka Fertilizer Inventory: The Application of Soft Systems Methodology in the Botanic Garden of Indonesia
Nordiawan, Deddi: The Application of the Contingency Model and Soft Systems Methodology to Reconstruct the Intergovernmental Transfer System: Lessons Learned from the Implementation of Accrual-Based Accounting in Indonesia
Nordiawan, Deddi: Administration and Control Optimization for the Alliance Project for Natural Disaster Logistics Management: The Application of Soft Systems Methodology at the Directorate of Social Protection for Natural Disaster Victims
Nugraheni, Nurfasti Dwi: Analysis on the Tax Court Decision on the Deductibility and Arm’s Length Price of Royalty Payment (Case Study of PT A and PT B)
Nurindahsari, Leisha Wahyu: Analysis of Gender Responsive Planning and Budgeting (Case Study: Ministry of Finance)
Nuryanah, Siti: A Financial Optimization Model as a Business Model for Measuring and Managing the Value of Companies: In the Context of Good Corporate Governance (GCG)
Pamungkas, Bambang: The Design of a Risk-Based Performance Audit Program for Court-Fee Management for the Comptroller of Supreme Court of Indonesia
Pandapotan, Daniel: Tax Awareness of the Conceptions of Tax Compliance within Surabaya Society: A Study in Surabaya, Indonesia
Pradana, Alfian Dovi: Tax Treatment on the Amortization Expenses of Goodwill Arising from Acquisition as Deductible Expenses to Gross Income in the Calculation of Taxable Income
Prasetya, Machmudin Eka: The Effect of Technology Infrastructure in Customer Relationship Management on Profit Increases with Customer Relationship Management (CRM) Process Mediation: An Empirical Study of the Indonesian Banking Industry
Pratiwi, Maisya: Fair Value in the Islamic Perspective: Jakarta Islamic Index (JII) Companies’ Cases
Puspa, Rachel: Does the Gender of CEOs and CFOs Affect Earnings Management?
Rahayu, Ning: Tax Treatment on the Amortization Expenses of Goodwill Arising from Acquisition as Deductible Expenses to Gross Income in the Calculation of Taxable Income
Rahmaningtyas, Fathiah: IFRS Adoption, Earnings Management and Investor Protection in Several Asian Countries
Rosandy, Nursakti Niko: The Effect of Capital Expenditure and Market Share on Profits per Region in an Indonesian Mobile Telecommunications Company
Rossieta, Hilda: Is Environmental Performance Valued by Investors? The Case of Indonesian Listed Companies
Sangkrista, Louis Bernardus Dupa: Impact of Abnormal Audit Fee on Audit Opinion
Sanjaya, I Putu Sugiartha: The Impact of Each Element of Corporate Social Responsibility Disclosure on Firm Value
Santiecha, Santiecha: Reconstruction of the Accounting System for the Bioposka Fertilizer Inventory: The Application of Soft Systems Methodology in the Botanic Garden of Indonesia
Sensuse, Dana Indra: Critical Success Factors of the Implementation of Knowledge Management at PT XYZ
Seta, Ajar Taru: Corporate Governance and Risk Disclosure: Indonesian Evidence
Setiawan, Andy: The Effect of Earnings Management Practice on Corporate Borrowing Capacity through Corporate Reputation
Setyaningrum, Dyah: Determinants of Local Government Performance in Indonesia
Setyaningrum, Dyah: Corporate Governance and Risk Disclosure: Indonesian Evidence
Setyaningrum, Dyah: Proposing Accountability Index for Indonesia’s Local Government
Setyaningrum, Dyah: The Effect of Corporate Governance on Sharia Corporate Performance in Indonesia
Setyawan, Massaid Bimo: The Effects of CEO Tenure on Earnings Management: The Role of CEO Career Origin and Affiliated Relationships
Shara, Anesella: The Effect of IFRS Convergence on Ownership of Foreign Investors in Indonesia
Shauki, Elvia R.: Does Integrated Reporting Approach Enhance the Value Relevance of Accounting Information?: Evidence from Asian Firms
Simamora, Beatrice Eka Putri P.: Transfer Pricing Analysis on Intra-Group Services and the Related Transfer Pricing Disputes from Indonesian Tax Perspectives
Siregar, Sylvia Veronica: Social Responsibility Disclosure, Corporate Governance and Cost of Equity Capital
Siswantoro, Dodik: Forced Implementation of SFAS 108 on Islamic Insurance? An Interpretation Study of Gray and Sharia
Siswantoro, Dodik: Analysis of the Application of the Regional Financial Management Information System in the Special Capital Region of Jakarta
Siswantoro, Dodik: The Prophet’s Public Budget and its Relevancy to the Indonesian Context
Siswantoro, Dodik: Fair Value in the Islamic Perspective: Jakarta Islamic Index (JII) Companies’ Cases
Sitorus, Tami: The Effect of Technology Infrastructure in Customer Relationship Management on Profit Increases with Customer Relationship Management (CRM) Process Mediation: An Empirical Study of the Indonesian Banking Industry
Sriani, Dewi: Does Integrated Reporting Approach Enhance the Value Relevance of Accounting Information?: Evidence from Asian Firms
Tarigan, Christi Karolina: Impact of Corporate Governance on Credit Rating
Tjen, Christine: Tax Awareness of the Conceptions of Tax Compliance within Surabaya Society: A Study in Surabaya, Indonesia
Tjen, Christine: Analysis of Facts Underlying Judge’s Verdict in Resolving Dispute of Value Added Tax on Insurance Discounts and Sale of Repossessed Goods at Finance Company (Study of Tax Dispute Management Perspective)
Tjen, Christine: Analysis on the Tax Court Decision on the Deductibility and Arm’s Length Price of Royalty Payment (Case Study of PT A and PT B)
Tobing, Robert P.: Critical Success Factors of the Implementation of Knowledge Management at PT XYZ
Tresnaningsih, Elok: An Analysis of Forward-Looking Disclosures, Corporate Governance and the Ability to Anticipate Future Earnings: Empirical Evidence from Indonesia
Utami, Fransisca: Internal Control Analysis of Project-Budget Realization In Order To Increase Budgetary Control At PT ABC
Violita, Evony Silvino: The Influence of Financial Distress and Independence of Board of Commissioners on Tax Aggressiveness
Violita, Evony Silvino: Analysis of Implementation of Cooperatives Governance and the Level of Health of Baitul Maal wat Tamwil (BMT)
Wahyuni, Trisacti: Evaluation of Internal Control over Financial Reporting Designed on Tax Receivable Management: A Case Study on Tax Receivable Management Cycle at the Directorate General of Taxes
Wahyuni, Trisacti: Analysis of Gender Responsive Planning and Budgeting (Case Study: Ministry of Finance)
Wardhani, Ratna: Social Responsibility Disclosure, Corporate Governance and Cost of Equity Capital
Wardhani, Ratna: The Role of Corporate Governance in Financial Derivative Utilization for Corporate Tax Avoidance: Evidence from an Emerging Market
Wondabio, Ludovicus Sensi: Financial Report for Micro, Small, and Medium Enterprise According to Financial Accounting Standards: Case Study Rafita Cake
Yohanes, Yohanes: Analysis of Value-Added Tax Treatment of Unit Linked Life Insurance Services