Proceedings of Social Sciences, Humanities and Economics Conference (SoSHEC 2017)
Session: Economics, Business, and Accounting
8 articles
Proceedings Article
Does Corporate Governance Moderate the Effect of Earnings Management on Tax Aggressiveness
Dewi Prastiwi
Taxes are important for a State and company. Both have a common interest in taxes. For the State tax is a source of State income, so there is an effort to maximize tax revenue. For the company, the tax is a net income deduction. Therefore, companies frequently use earnings management to control the reporting...
Proceedings Article
Strategies for Avoiding Business, Failure of Local Franchise
Yessy Artanti, Nindria Untarini, Mr Sanaji
This study aims to implement the entrepreneurial marketing and adversity intelligence on business performance of local franchise. The criteria of selecting respondents are domestic franchiser companies local in the field of food and beverages service which are included in the AFI Association of Franchise...
Proceedings Article
Islamic Work Performance of Muslim Employees
Mr Harinoto, Christea Frisdiantara, Anwar Sanusi, Boge Triatmanto
This study aimed to analyze the linking of Islamic work ethos to the performance of employees through organizational commitment in a city government. The types of research include explanatory research, by developing survey methods, using questionnaires with city government employees as the respondents....
Proceedings Article
The Developments on Audit Quality in Indonesia, The Qualitative Analysis on the Practitioners' Expectations
Irma Tyasari
Indonesia has a continuous concerned on its audit quality AQ since the impact of global changes on the countrys accounting profession. The data was obtained from face to face interviews with practitioners which have given the notion on how far Indonesia has already gone to enhance its AQ. Review of documentary...
Proceedings Article
Food Sovereignty of Communities in the Margins of the Nation: Staple Food and Politics in Mentawai, West Sumatra
Maskota Delfi
In Indonesia the main staple food is often perceived to be limited to rice consumption. This is perhaps enforced by the beras sejahtera Rastra government 2017 program in distributing rice quotas to the economically challenged groups in society, and secondly by the virtue of a strong government focus...
Proceedings Article
Corporate Social Responsibility Effect on Information Asymmetry
Rizky Eriandani
This study was aimed to answer the question of whether Corporate Social Responsibility CSR disclosure as one form of voluntary disclosure can reduce the asymmetric information in Indonesian capital market, as a developing country. In other words, whether information about the performance of CSR provides...
Proceedings Article
Determinants of Organizational Performance in Private Universities
Mohammad Mudzakkir, Endi Sarwoko, Iva Nurdiana
Private university had higher risks e.g. performance decline, bankrupt than the state ones because it depended on the annual students admission. Therefore, this study aims to determine a simple model of organizational performance determinants in university that can be applied to private university. The...
Proceedings Article
Consolidating the Local Governments Responsiveness through Directorate General of Highway Construction and Maintenance Fast Reaction Unit URC BIMA for Road Maintenance
M. Farid Ma'ruf, Dilla Sevtiana, Mohammad Rokib
The majority of the governments authorities that are granted to the local government through region autonomy motivates creativity and innovation of the local government in developing good local governance. This research described and analysed the roles and attemps of local government in handling damage...