Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
Ahim Abdurahim, Hafiez Sofyani
The purpose of this study is to formulate model of supervisory system for sharia cooperative entities. This supervisory system can detect early signs of business failure preventing greater impact for the. This study used qualitative method with descriptive-exploratory approach. The object of the research...
Application of Government Accounting Standards, Financial Statements Reporting, and Accessibility of Regional Finance Against Accountability for Regional Financial Management (Survey of All SKPDs of Kulon Progo Regency Government)
Bambang Jatmiko, Nano Prawoto, Rini Puji Astuti, Ristandi Nuhnita Sari, Kholifah Fil Ardhi
The objectives of this study are: (1). To test and prove the influence of the application of government accounting standards (SAP), financial reposting, and financial accessibility on accountability in regional financial management. The research method was conducted using surveys, with the subjects in...
The Influence of Corporate Governance Mechanisms, Profitability, Leverage, and Earnings Management on Tax Aggressiveness (An Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange in 2014-2017)
Barbara Gunawan, Fatimah Kris Resitarini
This study aims to analyze the effect of corporate governance mechanisms, profitability, leverage, and earnings management on tax aggressiveness. The problem concerns high tax aggressiveness carried out by mining sector companies. This is a case empirical study. The population of this study is all mining...
Barbara Gunawan, Khairunisa Maynora Arvianda
This research aims to rate Panin Dubai Syariah Bank’s health level and to investigate whether there are result differences of bank health level using both methods. This study was conducted on PT Bank Panin Dubai Syariah Ltd. Financial Statements 2016 and 2017. The results of this study are: (1) When...
Audit Quality: Re-Testing Auditor’s Competence, Professionalism and Working Experience at Public Accounting Firms in Yogyakarta
Dyah Ekaari Sekar Jatiningsih, Annisa Budi Purwaningtyas
Some factors which positively affect audit quality proposed by previous studies are auditor’s competence, professionalism and their working experiences. It remains unclear, however, whether previous findings are generalizable to the contexts where dysfunctional behavior emerges whilst specific cultural...
Effect Of Environmental Uncertainty, Accountability, External Pressure, Internal Control, And Management Commitments To The Implementation Of Transparency Of Financial Reporting (Empirical Study Of Regency And City Apparatus Organizations In Yogyakarta Special Region)
Erni Suryandari Fathmaningrum, Giri Bimo Mukti
This study aims to determine the effect of environmental uncertainty, accountability, external pressures, internal controls, and management commitment to the application of financial reporting transparency in the district and municipal government organizations in the Special Region of Yogyakarta. A purposive...
The Effect of Corporate Social Responsibility on Management Compensation: Do Corporate Governance and Performance Matter?
Etik Kresnawati, Anang Alwy Shihab
This study aims to examine the indirect effect of corporate social responsibility (CSR) on management compensation. Tests were conducted with moderated mediation models to banking companies listed on the Indonesia Stock Exchange in 2016. The results show that corporate governance (CG) moderates the influence...
The Influence of Structure Ownership, Board Diversity, and Corporate Governance Perception Index (CGPI) Toward Environmental Disclosures and Environmental Performance as Moderating Variable (Empirical Study on Companies Registered in CGPI and PROPER of Year 2010-2016)
Evi Rahmawati, Dela Junita Siti Hutami
This research examines the influences of government ownership, institutional ownership, public ownership, board gender, board education, and Corporate Governance Perception Index (CGPI) towards environmental disclosure, and environmental performance as moderating variable. The samples of this research...
Analysis of The Effect of IFRS Convergence on Earnings Management with Corporate Governance as a Moderating Variable (Empirical Study on Non-Financial Companies Listed on the Indonesian Stock Exchange Before and After IFRS)
Evi Rahmawati, Mia Setiawani Putri
This study aimed to analyze the effect of IFRS convergence on earnings management with corporate governance mechanism as a moderating variable. Earnings management was measured using discretionary accruals. The corporate governance mechanism as a moderating variable includes the proportion of independent...
The Analysis Of Fraud Pentagon Theory And Financial Distress For Detecting Fraudulent Financial Reporting In Banking Sector In Indonesia (Empirical Study Of Listed Banking Companies On Indonesia Stock Exchange In 2012-2017)
Evy Rahman Utami, Nandya Octanti Pusparini
This study aims to analyze the fraud pentagon theory and financial distress for detecting fraudulent financial reporting in banking companies in Indonesia listed on the Stock Exchange in 2012-2017. The sampling technique used purposive sampling with the sample of 30 companies. The hypothesis testing...
Investment Decisions, Funding Decisions, Dividend, and Firm Value (Study of Companies Listed on the Indonesia Stock Exchange)
Fitri Wahyuni, Hilma Tsani Amanati
This study aims to examine whether decisions made by managers will have an impact on the firm value. This is based on the ability of managers to reduce information asymmetry through reports provided to stakeholders. The independent variables used in this study are investment decisions, funding decisions,...
User’s Perceived Usefulness, Quality and Ease of Use of Internet Financial Reporting (IFR) on Their Intention to Use IFR for Investment Decision Making
Harjanti Widiastuti, Sri Rezki Hayati
This study aims to analyze and obtain evidence of the effect of user’s perceived usefulness, perceived quality and perceived ease of use of Internet financial reporting (IFR) on their intention to use IFR for investment decision making. The results of this study are expected to contribute to Indonesian...
The Effect of Activity, Firm Growth, and Intellectual Capital to Predict Financial Distress (An Empirical Study on Companies Listed in the Indonesia Stock Exchange and Malaysia Stock Exchange in 2015-2017)
Ietje Nazaruddin, Ryan Ananda Daulay
This research aimed to determine the effect of activity, sales growth and intellectual capital, to predict financial distress on manufacture company in Indonesia and Malaysia. Samples of the research were manufacture companies listed in Indonesia Stock Exchange and Malaysia Stock Exchange in 2015-2017....
The Effects of Government Characteristics, Complexity, Audit Findings, and Audit Opinions on the Level of Provincial Government Financial Statement Disclosures in Indonesia
Ietje Nazaruddin, Yuni Yanti Abi Sita
This research aims to analyze the effect of government characteristics, complexity, audit findings, and audit opinions on financial statement disclosures on the level of the provincial government in Indonesia. The government institutions were selected based on the following characteristics: the government...
The Effect of Rewards, Personal Costs, and The Whistleblowing System Toward Individual Intentions to Report Unethical Behaviors of Superiors
Ilham Maulana Saud, Anang Fauzi
This study aims to analyze the influence of reward, personal cost, and the Whistleblowing System on individual intentions to report unethical behaviors of superiors. The subjects in this study were undergraduate students of the department of accounting at Universitas Muhammadiyah Yogyakarta. Samples...
The Antecedents and Consequences of Accounting Information System Implementation: An Empirical Study on MSMEs in Semarang City
Andwiani Sinarasri, Zulaikha
This study examines the implementation of accounting information system in Micro, Small, and Medium Enterprises (MSMEs) and its implications on the quality of information and decision-making. The purpose of this study is to investigate the factors that influence the implementation of an accounting information...
Metta Kusumaningtyas, Anis Chariri, Etna Nur Afri Yuyetta
This study aimed to investigate the effect of the board of commissioners, audit committee gender, and institutional ownership on earnings management. The sample in this study were 28 mining companies of total 140 listed on the Indonesia Stock Exchange (IDX) between 2012-2016. Multiple...
Firm’s Value: International Financial Reporting Standard Adoption, Concentrated Ownership and Investor Protection Issue: Data Asia
A study of the relationship between ownership structure and firm’s value talks about the International Financial Reporting Standard (IFRS) adoption and Investor Protection. Some previous findings still had contradictory conclusion and mixed result. It indicates an opened question that need an empirical...
The Concept of Just Price in Islam: The Philosophy of Pricing and Reasons for Applying It in Islamic Market Operation
Kumara Adji Kusuma
Islamic Economics covers a large number of economic areas including the theory of pricing. This theory has been developed in conventional economics, while only a few are covered by Islamic economics. This paper aims to conceptualize the just price in Islam using the qualitative approach. It is exploratory...
Peni Nugraheni, Rifqi Muhammad
Financing risk in Islamic banks is associated with the type of financing distributed. The risk must be managed carefully to build effective risk management. Corporate governance is one tool to influence the management of risks in Islamic banks. Corporate governance mechanism will build adequate policy...
R. Gati Reditya Saputra
The extent of information about accounting figures and its correlation with accounting standards provoke controversy among academicians nowadays. A low level of information asymmetry among investors, management, and other users represents high quality financial statements which is captured on proper...
Rizal Yaya, Hikma Wahyuli
This research aims at investigating determinants of financial statements quality in village government. They are accountability, transparency, human resource competence, regulation compliance and the use of information technology. The population of this research is all village government in Bantaeng...
The Effectiveness Of Productive Zakat Funds On The Development Of Micro-Businesses And The Welfare Of Zakat Recipient (Mustahiq) (A Case Study At Rumah Zakat, Dompet Dhuafa, And Lazismu In Yogyakarta City)
Wijayanti Restuningsih, Sigit Arie Wibowo
Poverty is an important issue in Indonesia. Due to this matter, welfare becomes merely the hope of the nation and the people. In overcoming the problem of poverty, the micro-business sector is believed to be the right solution because it can absorb many workers with low and secondary education. However,...
Factors Affecting Whistleblowing Intention Of Employee In Village-Owned Enterprise To Reduce Fraud In Village Fund (Empirical Study On Village-Owned Enterprise In Bantul Regency)
Suryo Pratolo, Nurul Islamiyah
This study aimed to determine the effect of personal cost, perception about seriousness of fraud, and organizational commitment as moderating factor to the whistleblowing intention of employees in Village-Owned Enterprise in Bantul Regency, Special Region of Yogyakarta. This study used a convenience...
The Correlation Between Human Resources, Information Technology Utilization, And Transparent And Accountable Financial Management: A Survey Of All Villages In Nanggulan Sub-District – Kulon Progo District -– Special Region Of Yogyakarta
Suryo Pratolo, Bambang Jatmiko, Misbahul Anwar, Wahyu Nur Layli, Tri Indah Mulyani
This study aimed to determine the correlation between human resources, information technology utilization, and transparent and accountable financial management in all villages of Nanggulan Sub-district, Kulon Progo District. The objects of this study were six villages in Nanggulan Sub-district. While...
The Influence Of Participation In Budget Preparation And Uncertainty Of Environment Towards Managerial Performance Of Village Government Through Organizational Commitment As Moderating Variable (Empirical Study in Bantul Regency)
Suryo Pratolo, Muhamad Fandi Indra Santo Simali
This study aims to determine the influence of participation in budget preparation and uncertainty of environment through organizational commitment as moderating to managerial performance of Village Government in Bantul Regency, Special Region of Yogyakarta. This study uses purposive sampling method with...
Analysis Of Financial Fraud Using The Fraud Diamond Model With Corporate Governance As The Moderating Variable
Wahyu Manuhara Putra
This research aims to analyze the factors that influence financial fraud. The basic theory used was Wolfe and Hermanson’s (2004)Fraud Diamond Model stating that the factors that influence financial fraud are Pressure, Opportunity, Rationalization, and Capability. The model was added with corporate governance...
The Influence Of Performance Of Local Government, Financial Management, The System Of Internal Control, Implementation Of Government Accounting Standards, Parliamentary Supervision, And Organizational Culture Implementation Of Good Governance (Empirical Study On The Regional Organization Bantul)
Sigit Arie Wibowo, Firdiani Meitia Indeswari
This research aimed to analyze the Influence of Performance of the apparatus of Local Government, Regional Financial Management, The System of Internal Control, Implementation of Government Accounting Standards, Parliamentary Supervision, and Organizational Culture Implementation of Good Governance....