Proceedings of the 7th Regional Accounting Conference (KRA 2020)

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44 articles
Proceedings Article

Determinants Intellectual Capital of Banking Companies in Indonesia

Prasetyono, Elvia Anggraeni, Ardi Hamzah, Frida Fanani Rohma, Erfan Muhammad
This research examines the effect of ownership concentration, audit committee, and company performance on intellectual capital disclosures in banks on the Indonesia Stock Exchange. This research is descriptive quantitative research, and research data uses the financial statements of the IDX on banking...
Proceedings Article

Intangible Assets, Research & Development Intensity, and Firm Value with Firm Performance as an Intervening Variable

Ida Subaida, Lita Permata Sari
The company continues to strive to increase value in order to compete with other companies. These competitive advantages can be formed by the ownership of intangible assets of the company. Intangible asset investment is very important for the company’s continued growth and value. In addition to intangible...
Proceedings Article

Effectiveness of Accounting E-Book Oriented to Problem-Based Learning Model

Dwi Puji Astuti, Kardiyem, Saringatun Mudrikah, Slamet Fauzan
Educational progress and development cannot be separated from learning media innovation. Innovation is strongly required to improve learning quality. One example of the learning media innovation is electronic books that are currently widely-spread and gradually replace the existence of manual textbooks...
Proceedings Article

The Announcement of an Increase in Cigarette Excise Rates and Its Implication Towards Indonesia Capital Market

Martin Hansel, Tabita Prajogo, Tarsisius Suganda
Purpose of this research is to investigate the reaction of Indonesia capital market to the announcement of an increase in cigarette excise rates on September 13th 2019. The cigarette sub sector companies that has been listed on the Indonesia Stock Exchange are used as sample. Event study is a research...
Proceedings Article

Vocational Reforms Increasing Graduates Absorption in the Industry World

Adeh Ratna Komala, Angky Febriansyah
The rise of phenomena related to the disruption of the role of accountants has triggered academic actors to process ingredients so that the continuity of the world of education, especially the accounting study program as a graduate producer, continues. Accounting is a science that is conceptually irreplaceable...
Proceedings Article

Political Connection, Corporate Governance, and Firm Value: Indonesian Evidence

Siti Rochmah Ika, Zulkarizki Rachmanti, Joko P Nugroho, Wika Harisa Putri
The article aims to examine the effect of political connections and corporate governance on firm value. Political connections are measured by (1) government share ownership, (2) politically connected president commissioners, and (3) politically connected independent commissioners. Meanwhile, Tobin’s...
Proceedings Article

Analysis of Financial Management in Rahayu Village-Owned Enterprises (Bumdes) Montong Gamang Village Central Lombok Regency

Analisis Pengelolaan Keuangan Pada Badan Usaha Milik Desa (Bumdes) Rahayu Desa Montong Gamang Lombok Tengah

Baiq Tesya Ramadina, Ihyaul Ulum
This study aims to analyze financial management in Village Owned Enterprises (BUM Desa) Rahayu Montong Gamang Village, Kopang District, Central Lombok Regency. The village has been awarded as one of the innovative villages in public information services and consecutively received three awards from the...
Proceedings Article

Interpreting Qardhul Hasan Between Business and Islamic Corporate Social Responsibility

Sulis Rochayatun, Muchammad Zaky Sayugo
One of financing programs in Islamic Financial Institutions which is based on mutual assistance is Qardhul Hasan. In Islamic Financial Institutions, one the program in corporate sosial responsibility is helping the poor by providing loan facilities that are free from interest practices. This study aims...
Proceedings Article

The Effect of Earning Management on Firm Value and Good Corporate Governance as a Moderating Variable

Sri Wahjuni Latifah, Fina Novitasari
This research aims to testing and proved the earnings management to the firm value by implementing Good Corporate Governance (GCG). The components of GCG include managerial ownership, institutional ownership, the size of the board of commissioners, the board of independent commissioners, and the audit...
Proceedings Article

Effect of the Application of North Malang Service Application (APEL MALANG) and Tax Service Quality on Taxpayer’s Compliance

Study on Taxpayers at KPP Pratama Malang Utara

Aprin Diah Pangestuty, Makaryanawati
This research aims to determine effect of the application of North Malang Service Application (APEL MALANG) and tax service quality on taxpayer’s compliance at KPP Pratama Malang Utara. This study used quantitative method with data collection techniques using questionnaires. Population in this research...
Proceedings Article

Identification of Corporate Value Through the Good Corporate Governance Mechanism

Banking in Indonesia 2015-2018

Tatas Ridho Nugroho, Rini Armin, Marisha Khanida
Developments in the financial sector in Indonesia, especially changes in the banking structure in Indonesia, are expected to provide positive changes for national finance. The existence of a corporate governance system can be an appropriate reference to be changed in a positive direction. Corporate governance...
Proceedings Article

The Role of New Public Management (NPM) on the Relation of Government Internal Control System (SPIP) With Public Organizational Performance

Nur Hayati, Noer Aviana
This study aims to provide empirical evidence about the effect of clear and measurable objectives, decentralization, government internal control systems, performance measurement and incentives on public organization performance moderated by the New Public Management orientation. This research was conducted...
Proceedings Article

The Effect of Company Size, Company Performance and Exposure to Media Exposure Availability of Environmental Information

Hamid Nazamuddin, Siti Suharni, Syarifah Ratih Kartika Sari
This objective of this research is to assess the influence of Company Size, Company Performance, and Media Exposure on the Availability of Environmental Information. The technique in sampling uses the purposive sampling method. The data was obtained from secondary data from 18 annual reports of manufacturing...
Proceedings Article

Determinants of Going Concern Opinions on Insurance Companies Listed on the Indonesia Stock Exchange

Vika Alifta Yuliadini, Diana Zuhroh
This research investigate the effect of the size of the company (CS), leverage (LV), the growth of the company (CG), and the reputation of the accounting firm (RAF) on Going Concern Opinion (GCO). The sample is all insurance companies listed on Indonesia Stock Exchange (IDX), while the financial reports...
Proceedings Article

The Effect of Local Own Income and Transfer Funds on Fiscal Independence with Capital Expenditures as an Intervening Variable

Damita Damayanti, Anwar Made, Ati Retnasari
Fiscal independence is the goal of implementing regional autonomy. Through independence, the budget can regulate local government can give authority that has been given properly or not. The phenomenon that occurs in Indonesia according to the Minister of Finance Sri Mulyani, depending on the region on...
Proceedings Article

Can Accounting Practices, Interests, and Motivations Increase Work Readiness for Prospective Accountants?

Salma Faundria Nagari, Surya Seno Pamungkas, Ika Kristianti
Prospective accountants need to prepare a strategy in choosing a career path before becoming an accountant. One strategy that can be done is to improve the quality of human resources. As a school that has a goal to prepare students who are ready to work, the Vocational High School (SMK) majoring in accounting...
Proceedings Article

Religiosity and Experience Encourage Student Intention to Become Entrepreneur

Agung Dwi Nugroho, Faishal Prahatma Ganinda, Kahfi Fikrianoor, Amir Hidayatulloh
The purpose of this research is to study the role of religiosity and experience on the interests of students to become social entrepreneurs. The population in this study were students in Indonesia, while the sample in this study were undergraduate students (S1). The sampling technique of this study used...
Proceedings Article

The Consumer Behavior Among Muslim Millennials in Buying Sharia Stock in the City of Kudus

Bayu Tri Cahya, Farah Nadifa, Muslim Marpaung, Luqmanul Hakiem Ajuna
The urgency of public education from saving society to investing society is needed at this time to increase interest in investing. This research is to determine whether consumer behavior (halal knowledge, Islamic religiosity, financial technology, and risk) on the Buying of Sharia Stock. The design of...
Proceedings Article

Effect of Diversification Strategy, Directors Compensation, Managerial Ownership and Company Sizes on Company Performance

Hendronoto Hadi Wibowo, Lodovicus Lasdi
Diversification strategy is chosen by managers of companies to develop their business that can improve the performance of a company. One way to evaluate the performance of company management is by give compensation. Ownership in the structure capital in company there are several kinds one sample of the...
Proceedings Article

Building A Beyond Corporate Social Responsibility Conceptual Model Based on Harmonic Cosmological Philosophy and Priest Heliocentric Al Ghazali

Ade Manggala Hardianto, Basuki, Bonnie Soeherman
This research aims to build a conceptual model of Beyond Corporate Social Responsibility (BCSR) based on Imam Al Ghazali’s philosophy of cosmology, particularly on the concepts of harmony and heliocentric. Finally, this research seeks to restore CSR to the level of efforts to create harmony in life,...
Proceedings Article

The Impact of Environmental Performance on Firm Value: Evidence from Indonesia

Bahtiar Effendi
This study aims to analyze the variables of environmental performance on firm value in Indonesia. The environmental performance variable consists of four dimensions adopted from the Global Reporting Initiative (GRI 4.0), namely input material, non-product output, compliance aspects, and transportation...
Proceedings Article

Can the Internal Locus of Control as a Moderating Variables on the Effect of Three Intelligence on Financial Accounting Understanding?

Sigit Hermawan, Vela Purwaningsih, Nihlatul Qudus Sukma Nirwana
This study aims to determine the effect of intellectual intelligence, emotional intelligence, and spiritual intelligence on the understanding of financial accounting with internal locus of control as a moderating variable. The sample of this study was 228 students of the Study Program in Accounting,...
Proceedings Article

Comparative Analysis of Financial Performance Before and After Acquisition

A Study in Acquiring Company Listed in Indonesian Stock Exchange, Period of 2012-2018

Ilham Yunus, La Ode Rasuli, Amir Lukum
The present study delves to analyze the difference of company financial performance prior to and after acquisition in companies listed in the Indonesian Stock Exchange. The financial performance is measured by involving seven financial ratios: current ratio (CR), total asset turnover ratio (TATO), debt...
Proceedings Article

Comparative Analysis of a Financial Performance on Conventional Banks and Sharia Banks in Indonesia

Wahyu Dwi Yulianto, Arini Wildaniyati, Fatchur Rochman
The goal of this analysis was to ascertain the financial output differences of traditional banks and Sharia banks throughout 2014-2018. The collected data in this analysis were secondary data from the financial statements issued by Bank Indonesia. The sampling methodology used in this analysis was for...
Proceedings Article

Technology Acceptance Model (TAM): Measurement of E-Learning Used By Accounting Students of State University of Malang

Abdul Khafit, Sulastri, Miranti Puspaningtyas
Based on the Technology Acceptance Model (TAM) theory, the use of e-learning influenced by usefulness perception, and ease of use perception by adding other factors, namely self-confidence and subjective norms. This study aims to determine: (1) The effect of usefulness perception on the use of e-learning;...
Proceedings Article

The Effect of Political Relation on Firm Value at Manufacturing Companies

Luxy Meida Happy Timami, Makaryanawati
This research aims to determine the effect of political relation on the firm value at basic chemical manufacturing companies listed on the Indonesia Stock Exchange. The reason for using chemical and basic industry sectors is it has a growth of high stock price. The type of this research is an explanatory...
Proceedings Article

What Went Wrong? Feeling Like a Fraud

Inanda Shinta Anugrahani
This study discusses dysfunctional behaviour that occurs from the students and employees’ point of view who have work experience in an unhealthy environment. The results of a survey from 20 respondents as sources in this study can be concluded that fraud occurs in everyday life becomes a justification...
Proceedings Article

The Effect of Green Accounting Implementation on the Value of Mining and Agricultural Companies in Indonesia

Heni Dwi Lestari, Nurika Restuningdiah
The research aims to explain the effect of green accounting on firm value. This research using control variables, such as profitability, sales growth, leverage, and size of natural resource management companies. The population of this research is mining and agriculture sector companies listed on the...
Proceedings Article

Accounting Students and Business Ethics Perception

Sheila Febriani Putri, Dwi Hantoro Prakoso, Septy Nur Sulistyawati, Siti Mariyah
Ethical violence which is often commited by businesspersons in Indonesia and the high interest of students to become an enterprenure make business ethics even more important to being studied. Business ethics subject is an effort to increase the students’ understanding about business ethics components....
Proceedings Article

The Meaning of Village Fund Management for Empowerment of Persons with Disabilities

Shihha Fawziya Aziz, Puji Handayati, Rizky Firmansyah
This study aims to understand and reveal the meaning of individual experiences related to the problems studied, the management of village funds for empowerment of persons with disabilities. The research was conducted in three villages in Ponorogo which is known as Idiot Villages, namely Karangpatihan,...
Proceedings Article

Education and Training as an Effort in Increasing Teacher’s Competence and the Impact Towards Learning Achievement

Slamet Fauzan, Karina Ayuningtyas, Agfia Fauziatul Ulfa
The background of this study began from the problem that Senior High School students in Semarang regency got low score in accounting, the purpose of this study is to explore the competency of accounting teacher and the students’ achievement by analysing teachers’ competence and the students’ achievement...
Proceedings Article

Participative Budget, Information Asymmetry, and Budget Emphasis as a Predictor of Budgetary Slack

Sulastri, Maya Tri Wardani
This study aims to explain the influence of the participative budget (X1), information asymmetry (X2), and budget emphasis (X3) through the possibility of budgetary slack (Y). The populations in this study are all the employers at Region Water Utility Company (PDAM) Malang city and regency. The total...
Proceedings Article

Employee Stock Option Plan (ESOP) Effect on Earnings Management

Study on Companies Listed in Indonesia Stock Exchange 2015 - 2017

Betty Wulansari, Ridoni Fardeni Harahap, Satia Nur Maharani
This study aims to determine the effect of ESOP on earnings management. The populations of this study were all companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample was determined by purposive sampling technique and obtained 30 company’s annual reports as the sample. The...
Proceedings Article

The Challenges and Prospect of Qualitative Research in Accounting

Puji Handayati, Shadi Emad A. Alhaleh
This study aims to comprehend the difficulties and the prospect of qualitative research in accounting, to investigate qualitative research capability in properly and effectively explaining accounting phenomena, and to investigate qualitative research impact on accounting. This study provides the rationale...
Proceedings Article

Madep Manteb Manetep Value-Based Village Budgeting in Malang Regency

Mochammad Galih Satriyo Wicaksono, Maskartika Rahmatul Laily, Rizky Firmansyah, Fitri Purnamasari
This research aims to uncover the values of “Madep, Manteb, Manetep” (Consistent, Commitment, Comprehensive) in village budgeting model in Malang Regency. The research used qualitative method with case study approach. The data collected through in-depth interviews with several village officials and literature...
Proceedings Article

Research on E-banking Functionality and Technology Empowerment in Palestine: An Empirical Investigation

Shadi Emad Areef Alhaleh, Puji Handayati, Hua Wang
This study made in order to diagnose the customers’ perspective towards the acceptance and implementation of new updated e-banking system in Palestine, and analyze the impact of e-banking on users who are intended to adopt technological banking technique. Dramatically, this study focused on the advantages,...
Proceedings Article

The Effects of Machiavellian, Equity Sensitivity, and Ethical Sensitivity on the Accounting Students’ Ethical Perceptions in Perceiving the Accountants’ Ethics

Irodatun Nadilla, Dodik Juliardi, Dian Syariati
This study aims to examine the effect of Machiavellian, equity sensitivity, ethical sensitivity on the ethical perceptions of accounting students in perceiving the ethical behavior of accountants. The sampling method used is proportional sampling. The participants of this study are Bachelor’s degree...
Proceedings Article

The Influence of Transformational Leadership in Moderating Job Satisfaction and Intrinsic Motivation on Teachers’ Task Performance

Slamet Fauzan, Siti Mariyah, Yongky Teguh Setiaji
The development of education has several important points to be developed. One of them is through teachers’ performance. Teachers’ role becomes important in generating high quality and competitive graduates. Quantitative method with multiple regression analysis technique was used to observe the influence...
Proceedings Article

The Dark Triad and Ethical Behavior

Windha Aprillia, Satia Nur Maharani
The purpose of this paper is to examine the effect of the dark triad among Indonesia accountants on their ethical behaviour. Mach IV scale is used to measure the Machiavellianism traits of accountants, the NPI-16 scale is used to assess the Narcissism traits, and PPI scale is used to measure the Psychopathy...
Proceedings Article

Facilitating Soft Skills Development of Higher Education Graduate Through Alumni Involvement

Sheila Febriani Putri, Dhika Maha Putri, Hanjar Ikrima Nanda, Ria Zulkha Ermayda
A university is primarily being a facility to produce a capable and professional workforce. On other hand, higher education institutions must be reacted quickly to the social and economic needs of the industry. Thus, this leads to their actions to enhance graduate employability. In particular, a good...
Proceedings Article

The Professionalism of Accounting Teachers: Responding to the Rapid Change in the New Education Era

Dhika Maha Putri, Sunaryanto, Slamet Fauzan
The transition of the new era of education after the Covid-19 Pandemic from face to online has become a challenge in the world of education. This has an impact on how an educator is able to maximize the use of technology as teaching media. Educators must be able to adapt to various applications and technologies...
Proceedings Article

The Practice of Disclosing Sustainability Reports on Bank Performance: Maqashid Shariah Perspective

Arini, Satia Nur Maharani
This study evaluated the correlation among the disclosure of sustainability report towards bank’s performance from the perspective of Maqashid Syariah. Islamic Bank in Indonesia and Malaysia in the period of 2014-2018 was used as the sample in this study. The method used was Generalized Method Moments...
Proceedings Article

Research Paradigm on Grounded Theory Method for Accounting Research: Filtering All Sensory Input

Satia Nur Maharani
The basic beliefs defining the research paradigm can be viewed from three fundamental dimensions, ontology, epistemology, and methodology. Ontology and epistemology pay an attention to the influence of a person’s perspective on reality. Ontology is a claim and assumption about the essence of reality,...
Proceedings Article

The Influence of Capital City Redeployment’s Announcement on Abnormal Return and Trading Volume Activity of the LQ-45 Companies

Nafisatul Khusna, Nurika Restuningdiah
This study aims to investigate the difference between abnormal return and trading volume activity before and after the occurrence of the capital city deployment announcement at the listed companies in LQ-45 index stock. This study carried out by using event study analysis method with 11(eleven) exchange...