Abs Trak

The 2nd Accounting Conference, 1st Doctoral
Colloquium, and Accounting Workshop

Depok, 4-5 November 2008
AIS01
THE ADOPTION OF TAILOR-MADE IT-BASED ACCOUNTING SYSTEMS
WITHIN INDONESIAN SMES FROM ACTOR NETWORK THEORY PERSPECTIVE
Samiaji Sarosa
Atma Jaya Yogyakarta University
Abstract
This paper examines the adoption of tailor made computerized accounting systems within
11 SMEs. The analysis was conducted using theoretical framework proposed by
Slappendel (1996) which is interactive process. Interactive process argues that adoption
of innovation (IT in particular) should be viewed as an interactive process between
individual member, organization, and its environment. One of the emerging theories
within interactive process is Actor Network Theory (ANT) proposed by Latour, Callon, and
Law (Callon 1986, 1999; Latour 1987, 1988, 1999; Law 1999). ANT defines adoption
process as progressive constitution of a network in which both human and non-human
actors assume identities according to prevailing strategies of interaction. Actors' identities
and qualities are defined during negotiations between representatives of human and nonhuman actors. The most important of these negotiations is `translation`, a multi faced
interaction in which actors: construct common definitions and meanings, define
representatives, co-opt each other in the pursuit of individual and collective objectives.
ANT classified adoption process as four stages process, namely problematisation,
interrestment, enrolment, and mobilization. We used qualitative approach to gather data,
analyze and draw conclusion. We argues that ANT is better in explaining the adoption of
IT compared to other model due its ability to identified not only the factors but also the
process of adoption.
Bridging the Gap between Theory and Practice

AIS02
PENGARUH FAKTOR INFORMASI TERHADAP KEPUASAN KERJA
DI KANTOR AKUNTAN PUBLIK (KAP)
Studi atas Faktor Nutrient Information dan
Information Consciousness
Agnes Utari Widyaningdyah

Universitas Widya Mandala Surabaya
Abstract
Accounting firms, as information provider, are directly impacted by the manner by

which information is managed. Prior research was held in Australia, United States, and
Japan indicates that information which measured by nutrient information and information
consciousness construct impact job satisfaction among accountants in Accounting firms.
This research investigates the influence of information factor was measured by
nutrient information and information consciousness construct toward job satisfaction in
accounting firms at Jakarta and Surabaya. Data was collected using questionnaire and
105 respondent was participate. The result after controlling for demographic factors,
provide strong effect of nutrient information on job satisfaction, but information
consciousness is not. This result means that accountants need information to increase
their expertise via senior/supervisors feedback and recognition of performance
achievement. On the other side, accounting firms are not facilitate their staff yet in order
to access the information needs.
Keywords: Accounting firm, Public accountant, Nutrient information, Information
consciousness, Job satisfaction

AIS03
THE IMPACTS OF ENTERPRISE RESOURCE PLANNING (ERP) IMPLEMENTATION

ON ACCOUNTING PROCESS: AN EXPLORATORY STUDY
Mahlindayu binti Tarmidi @ Tokhid
Azwan bin Abdul Rashid
College of Business Management and Accounting
Universiti Tenaga Nasional
Sultan Haji Ahmad Shah Campus
Abstract
The rapid development in information technologies and increase in demand for up-to-date
information had forced companies to shift their activities towards computer based
processes. In order to accommodate high demand for instant information generation,
enterprise resource system (ERP) is able to integrate numbers of different module to
serve this requirement and able to offer lower operating cost and high customer
satisfaction. This research is to examine how ERP systems have influenced the accounting
process in a business. Through questionnaires to 181 publicly listed companies in
Malaysia, the study is expected to determine the companies reasons for adopting ERP
system and the changes that the system has brought in. The study also aims to lay down
the benefits enjoyed by the companies as a result of the system implementation. The
empirical evidence state that there are significant changes in the companies accounting
process and practice after the implementation of the system.

TAX01
THE ABILITY OF DEFFERED TAX EXPENSE IN DETECTING EARNINGS
MANAGEMENT AT THE MANUFACTURE COMPANIES LISTED IN
THE JAKARTA STOCK EXCHANGE
Dr. Hj. Rahmawati

Mutiara Sholikhah
Universitas Sebelas Maret
Abstract
This research was intended to obtain an empirical evidence if deferred tax expense is able
to detect the company probability in running the earnings management to avoid an
earnings decline and to compare the ability of the deferred tax expense to the three
accrual models (Total Accruals, Modified Jones Model, Forward looking Abnormal Accrual)
as parameter of earnings management. The hypothesis which were presented by the
researcher were (1) the deferred tax expense is useful to detect the company probability
in running the earnings management to avoid an earnings decline, (2) the higher the
company accrual is the higher the company probability in running the earnings
management to avoid an earnings decline, (3) the factors causing earnings management
can explain the deferred tax expense as a parameter of earnings management better than
the accrual models. The research subjects are 43 manufacture companies registered in
the Jakarta Stock Exchange, and publishing financial report audited consistently in 2000
2004. The data collecting was done with purposive sampling method. The statistical
method applied was regression binary logit. The research result shows that deferred tax
expense can be used to detect the company probability in running the earnings
management to avoid an earnings decline. The three accrual models have positive and
significant coefficient that means the higher the company accrual is the higher the
company probability in running the earnings management to avoid an earnings decline
will be. The factors causing the earnings management are not influential to the deferred
tax expense. It also showed that only the variable of profitability (ROA) and the size of
company which are significantly influential to the three accrual model.
Key Words: deferred tax expense, three accrual models, earnings management.

TAX02
SELF-ASSESSMENT SYSTEM DI INDONESIA:

SUATU KAJIAN EKSPLORATIF TENTANG TAX NONCOMPLIANCE
PERUSAHAAN-PERUSAHAAN DI INDONESIA
Christine
Siti Nuryanah
Universitas Indonesia
Abstract
Tax is one of the most important aspects in one country, both in developed
countries and developing countries. In Indonesia, tax revenue plays a major role in
financing the countrys development. Therefore, it is important to examine the tax aspects
in one countrys system. The small number of tax research in Indonesia has encouraged
the researchers to undertake an explorative study related to the tax non-compliance in
Indonesia.
This paper examines the effectiveness of self-assessment tax system in Indonesia.
It focuses on the specific research on accounts in taxpayers income statement that are
frequently adjusted by the tax auditor during tax audit process. Furthermore, it also
discusses the reasons that cause those audit adjustments.
Further, this paper finds that the tax non-compliance behaviours of taxpayers can
be traced into some accounts. General and administrative costs are the accounts that are
most frequently adjusted by the tax auditor during tax audit process. Next, costs of good
sold and sales are the second and the third accounts frequently corrected by the tax
auditor. Then, this paper reveals that the main reason why the tax auditors adjust the
taxpayers income is because of the lack of evidence or supporting documents. The other
tax adjustments reasons are an inadequate tax knowledge of the taxpayers, specific
method of tax audit which leads to the different tax payable amount from the tax
auditors sides, absence from arms length transaction, and no bookkeeping kept by the
tax payer.
In addition, this paper also finds that the taxable income difference (i.e. the
difference between the taxable amount calculated by the taxpayers and by the tax
auditor) is significantly influenced by the amount of companys turn over, listed/non-listed
factor and type of industry (manufacture/non-manufacture). However, the amount of
companys assets does not significantly influence the taxable income difference.
Keywords: Tax, self-assessment system, book-tax difference, tax non-compliance, tax
payer, tax audit, tax auditor.

TAX03
FAKTOR-FAKTOR YANG MEMPENGARUHI
VARIASI TARIF PAJAK EFEKTIF PERUSAHAAN:
Studi Terhadap Perusahaan Yang Terdaftar Di BEI Perioda 2002 2006
Gatot Soepriyanto
Bina Nusantara University
Abstract
This paper analyzes the determinants of variability in corporate effective tax rates (ETRs)
in a multivariate framework, using 2002 2006 Indonesian listed companies micro-level
data. Specifically, I examined the association between effective tax rates (ETRs), firm
size and variable proxying for firms capital structures and asset mix while controlling from
profitability. This studys present evidence that ETRs are associated with the asset mix
(level of capital intensity and inventory intensity) and return on assets. However, results
also show that ETRs are not associated with size and firms capital structure. Additionally,
I controlled industry membership in sensitivity analysis because these firm specific
characteristics might differ systematically by industry. To ensure the robustness of the
result, diagnostic check was also performed. Related to the 2008 tax law amandement,
this research can contribute to tax authority in order to identify firms that still have the
potential to pay more taxes by looking at their capital intensity and inventory intensity.
Keywords: Effective tax rates, firm size and asset mix

PSAC01
ANALISIS KARAKTERISTIK PEJABAT PENATAUSAHAAN KEUANGAN TERHADAP

ETIKA PENYUSUNAN LAPORAN KEUANGAN
SATUAN KERJA PERANGKAT DAERAH (SKPD)
Zaenal Fanani
Universitas Airlangga Surabaya
Rizka Mudyanti
Didied Poernawan Affandi
Universitas Brawijaya
Abstract
The aim of this research is to examine and find out the empirical evidence of PPK
SKPD characteristic analysis (locus of control, work experience, gender, the understanding
of system and procedure, equity sensitivity) toward the financial report arranging ethic of
SKPD of the local government of Jombang.
The population used in this research is the person of accounting function in local
goverment of Jombang that consists of treasurer and PPK SKPD. The samples chosen are
47 PPK SKPD of the local government of Jombang in official department, committee, office
subdistrict. The validity of the data was tested by implementing Pearson Product Moment.
The reliability of the data was tested by implementing the Cronbach Alpha. The normality
of the data was tested by implementing the Kolmogorov-Smirnov Goodness of Fit Test.
Mann Whitney U-Test is used for hypothesis test. Statistic package for Social Sciences
(SPSS version 15,0).
The result of the research shows that there is a significant difference between PPK
SKPD with the internal locus of control and PPK SKPD with the external locus of control;
there is no significant difference between senior PPK SKPD and junior PPK SKPD; there is
no significant difference between the male and female PPK SKPD; there is a significant
difference between PPK SKPD which are categorized as the benevolents PPK SKPD and the
entitleds PPK SKPD toward financial report arranging ethic.
Key word: Locus of Control, Work Experience, Gender, Equity Sensitivity, Financial Report
Arranging Ethic.

SAC02
FENOMENA ILUSI FISKAL DALAM KINERJA ANGGARAN PEMERINTAH DAERAH

(Studi pada Kabupaten dan Kota se Jawa-Tengah)
Puspa Dewi Ekaristi 1

Priyo Hari Adi 2
Fakultas Ekonomi Universitas Kristen Satya Wacana Salatiga
Abstract
This study aimed to find the tendency the existence of fiscal illusion. Local
governments do manipulations for not maximizing their own revenue(Pendapatan Asli
Daerah) and increasing expenditures, in order to get central government transfer (Dana
Alokasi Umum) in large amount.
The result of this study shows the existence of fiscal illusion after the
implementation of local autonomy. Through income measurement analysis, fiscal illusions
exist on incomes such as local taxation and indirect taxation. While through expenditure
manipulation analysis, fiscal illusions exist on the ratio of national income which is given
by central government to the local government.
Key Words
manipulation.
Autonomy, fiscal illusion, central government transfer, expenditure
1
2
Alumni Fakultas Ekonomi Universitas Kristen Satya Wacana Salatiga. Email : eunike_rasta@yahoo.com
Staff Pengajar Fakultas Ekonomi Universitas Kristen Satya Wacana Salatiga. Email : priyohari@staff.uksw.edu

PSAC03
VARIABEL ANTESEDEN DAN KONSEKUENSI PEMANFAATAN SISTEM
INFORMASI
(Studi Empiris Pada Pemerintahan Kabupaten di Pulau Madura)
Denovita Dwi Ellyana
Achyar Redy
Ardi Hamzah
Universitas Trunojoyo
Abstract
The purpose of this research are (1) to gave to empirical evidence that performance
expectancy, effort expectancy, sosial factors, fit to task and conditions which fasilitating
user will effect level of usage of information system, and (2) to gave to empirical evidence
that interest to usage of information system will effect using information system. The
respondents of the research are employment that using information technology system in
finishing it job. Data has gathered by questionnaires and documentation. Sample total is
50 respondent. The result of research with partial regression indicate that variables of
antecedent namely performance expectancy, effort expectancy, and conditions which
facilitating using information system significantly effect on interest using information
system, while social factors and fit to task not significantly effect on interest using
information system. The result of research with partial regression indicate that variable of
consequence namely using information system significantly effect by interest using
information system.
Key words: performance expectancy, effort expectancy, social factors, fit to task,
fasilitating user, usage of information system

MACC01
PENGARUH KOMITMEN, PERSEPSI, DAN PENERAPAN PILAR DASAR
TOTAL QUALITY MANAGEMENT TERHADAP KINERJA MANAJERIAL
PADA BUMN MANUFAKTUR DI INDONESIA.
Hiras Pasaribu
UPN Veteran Yogyakarta
Abstract
This research means to discover the influence of commitment of top management and the
perception of division manager about total quality management (TQM) and the
implementation of fundamental base of it toward the effectiveness of the quality cost
control (QCC) and its implication to the managerial performance at manufacture based
BUMN ( states company) in Indonesia. Survey Populate method is implemented to 28
manufactures in Indonesia. The using data consist of primary which taken by
questionnaire and the secondary data which support this research. Then, the hypothesis
tested by Path Analysis. Based on the result discovered that: (1) there are no correlations
between the commitment of top management, the perception of division manager, and
the implementation of fundamental base of TQM at manufacture based BUMN; (2)
simultaneously and partially, the commitment of top management, the perception of
division manager, and the implementation of fundamental base of TQM, they have
influence toward the effectiveness of QCC; and (3) the implications of both simultaneously
and partially of commitment of top management, the perception of division manager, and
the implementation of fundamental base of TQM and the effectiveness of QCC have
influence to the managerial performance.
Keywords: Commitment, perception, TQM, quality cost, and performance.

MACC02
INTENSITAS KOMPETISI PASAR DAN BUDGET EMPHASIS PADA HUBUNGAN
ANTARA PARTISIPASI DAN SENJANGAN ANGGARAN
Yulius Kurnia Susanto
Sekolah Tinggi Ilmu Ekonomi Trisakti (Trisakti School of Management)
Abstract
The research examines the intensity of market competition and budget emphasis on the
relationship between budgetary participation and slack. Forty four managers from hotel
industry in Jakarta had participated in the research. The collecting data used a
questionnaire survey via electronic-mail. Data were analyzed using a two-way analysis of
variance. The results showed that the relationship between budgetary participation and
slack were dependent on the intensity of market competition and budget emphasis. Under
low levels of the intensity of market competition, budgetary participation had a positive
effect on budgetary slack, but under high levels it had a negative effect. The higher
budget emphasis, the more positive was the relationship between budgetary participation
and slack.
Keywords: Intensity of market competition, budget emphasis, budgetary participation and
slack.

MACC03
PENGARUH JOB INSECURITY, KEPUASAN KERJA, DAN KOMITMEN
ORGANISASIONAL TERHADAP KEINGINAN BERPINDAH KERJA
(Studi Empiris pada Staf Pengajar Akuntansi Perguruan Tinggi Swasta Kristen
se-Jawa Tengah dan Daerah Istimewa Yogyakarta)
Intiyas Utami
Nur Endah Sumiwi Bonussyeani
Universitas Kristen Satya Wacana Salatiga
Abstract
Lecture is claimed to execute Tri Dharma Perguruan Tinggi such as education and
learning, research, and devotion to society. In executing the job, perhaps lecture the feels
uncomfortable, nervous, insecure, worry, and powerless toward continuity his of job (job
insecurity). The higher of job insecurity, the lower job satisfaction and organizational
commitment become, so that it causes turnover intentions.
This research purpose to know the influence of job insecurity toward turnover
intentions directly, the influence of job insecurity through job satisfaction and
organizational commitment toward the turnover intentions. The taken sample as object
research is the accounting lectures at Christian Universities of Central Java and Special
District of Jogjakarta. Technical taken sample was convenience sampling, using survey
method. This research uses simple regression method and multiple regressions to find out
job satisfaction and organizational commitment as the intervening variable.
The results of the research show that job insecurity has positively and significantly
influences toward turnover intentions, and the results also show that job insecurity
through job satisfaction and organizational commitment significantly and negatively
influence to turnover intentions.
Keyword: job insecurity, job satisfaction, organizational commitment, and turnover
intentions.

MACC04
KETERKAITAN ANTARA KEPUASAN KERJA, TURNOVER, PENINGKATAN KARIR,
DAN SIFAT KEPRIBADIAN BERDASARKAN GENDER
DI KANTOR AKUNTAN PUBLIK
Zaenal Fanani
Universitas Airlangga Surabaya
Oktarano Sazano
Badan Pemeriksa Keuangan RI Surabaya
Lilik Purwanti
Universitas Brawijaya Malang
Abstract
Interest from an academic viewpoint in research in gender in accounting has

grown since the mid-1980s from an initial focus on discrimination to a wider perspective
on gender and accountancy. This experiment analyzes, compares, and describes how
relationship between job satisfaction, turnover, career progression, and personality traits
of male and female accountants in public accounting firms.
Descriptively, the result of this experiment shown that job satisfaction, turnover,
career progression and personality traits relate to each other. It is also found the variable
of sex stereotype of male and female accountants as significantly differ, while other
variables i.e. job satisfaction, turnover, career progression, and career progression have
no significant differences.
Thus, it could be conclude that theres no difference as basically of Indonesians
male and female accountants eventhough still the number of female accountant more
than their male colleague in two lower level position in public accounting firm but for
upper level the number of female accountant less than their male colleague. There are
two main reasons they are renumeration and lower career progress. It is suggested that
leaders of public accounting firm should pay attention on gender in public accounting firm
if they do not want to lose their professional workers.
Key Words: Gender, Job satisfaction, Turnover, Career progression, Personality Traits.

FACM01
KUALITAS PELAPORAN KEUANGAN:
FAKTOR-FAKTOR PENENTU DAN KONSEKUENSI EKONOMINYA 3
Zaenal Fanani
Universitas Airlangga
Abstract
The research aimed to discuss the determinant factors of financial reporting quality
and the economic consequences in Indonesian capital market. Those factors are innate,
performance, company risk and industry risk. The financial reporting quality was
measured attributes are relevance, timeliness, and conservatism as market-based,
whereas the economic consequence was measured of assymetric information.
The research employed three steps of testing, namely (1) testing of the attributes
of financial reporting quality were different from each other, (2) analyzing the determining
factors of financial reporting quality and (3) testing the effect of financial reporting quality
in the stock market in terms of the relationship between information asymmetric and the
financial reporting quality.
The result of the first testing showed that all of the two attributes of financial
reporting quality were different from each other. The analysis of determinant factors
showed that sales volatility, firm performance, and classification of the industry had a
significant relationship with two attributes of financial reporting quality. The other
variables such as operation cycle, firm size, company risk, liquidity, and leverage, resulted
in two attributes of financial reporting quality. The economic consequence testing resulted
in two attributes of financial reporting quality that had a significant relationship with the
assymetric information.
Key word: financial reporting quality, innate factors, performance, company risk, industry
risk, asymmetric information.
This study is a part of my dissertation at Brawijaya University. I would like to express my deepest
thanks to my promotor Prof. Dr. Bambang Subroto, SE., MM., Ak., Prof. Dr. Sutrisno, SE., M.Si., Ak. And
Dr. Prihatassih, SE., M.Si., Ak

FACM02
DETERMINAN KESALAHAN PERAMALAM LABA MANAJEMEN DAN
HUBUNGANNYA DENGAN UNDERPRICING
Studi Empiris pada IPO Disclosure di Bursa Efek Jakarta
Florensia Yunita S
Alumni Program Pascasarjana Ilmu Akuntansi FE UI
Yanthi Hutagaol *)
Fakultas Ekonomi Univesitas Kristen Indonesia
Irwan Ekaputra
Magister Manajemen FE UI
Topic: Financial Management or Capital Market Research
*) Coresponding author

FACM03
HUBUNGAN ANTARA STRUKTUR MODAL DENGAN KINERJA PERUSAHAAN

(Ditinjau dari Agency Cost hypothesis dan Efficiency-Risk Hypothesis
Vs Franchise-Value Hypothesis)
Arie Wibowo
Pascasarjana Ilmu Akuntansi FE UI
Abstract
Purpose of this study is to examine agency cost theory on the impact of capital
structure to firm performance using accounting data, Return on Asset (ROA) and examine
efficiency-risk hypothesis and franchise-value hypothesis on the impact og firm
performance to capital structure using 2-stage least square (2LS) because of considering
causal relation and some control variables such as ownerships structure, firm size, growth
and liquidity firm strategy.
This paper find that Ordinary Least Square (OLS) model result much better than
2LS model, so OLS regression is used to be analyzed. In other words, capital structure
influence firm performance but not at reverse, so this study cannot examine efficiency-risk
hypothesis and franchise-value hypothesis but only agency cost hypothesis. The results
are capital structure, firm performance and liquidity strategy are positively correlated with
firm performance, but ownerships structure and growth strategy are not.
Keywords: capital structure, firm performance, agency cost, efficieny-risk, franchise-value,
2LS

FACM04
ANALISIS PENGARUH VOLATILITAS ARUS KAS, MAGNITUDE ACCRUAL,
VOLATILITAS PENJUALAN, LEVERAGE, DAN SIKLUS OPERASI
TERHADAP KUALITAS LABA
Zaenal Fanani
Universitas Airlangga
Angga Yudiwinata Putra
Arum Prastiwi
Universitas Brawijaya
Abstract
This research is aimed to examine and find out empirical evidence of the influence
of cash flow volatility, magnitude accrual, sales volatility, leverage, and operating cycle
with earning quality. Samples used in this research are manufacturing companies listed in
Indonesia Stock Exchange (BEI) in five years observation period 2001-2006. Total
samples are 141 companies. The data are collected using purposive sampling method.
Proxy of earning quality used is earnings persistence is measured using annual coefficient
regression (AR1 model). Cash flow operation is measured using degree of variant cash
flow or index of variant distribution cash flow. Magnitude accrual is measured using
variant from earning minus cash flow operation and quotient by total asset. Sales volatility
is measured using degree of variant sales or index of variant distribution sales. For
leverage is measured using financing leverage that is, total liability quotient by total asset.
And than for operating cycle is measured using receivables and inventory turnover for one
period accounting.
The analysis of this research used is double linier regression analysis. The results
of path analysis shows that, first, cash flow volatility, magnitude accrual, sales volatility,
leverage, and operating cycle according to simultaneous is influence of earning
persistence. And the second is influence of cash flow volatility, magnitude accrual, sales
volatility, leverage, and operating cycle according to partial or individual with earnings
persistence. The variable of magnitude accrual, leverage, and operating cycle have
negative and significant influence with earnings persistence. And for cash flow volatility
the influence with earnings persistence is negative and not significant. For sales volatility
the influence with earnings persistence is positive and not significant.
Keywords: Cash Flow Volatility, Magnitude Accrual, Sales Volatility, Leverage, Operating
Cycle, and Eanings persistence

FACM05
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI
PENETAPAN ASUMSI AKTUARIA DAN PENGARUH ASUMSI AKTUARIA
DALAM IMBALAN KERJA KARYAWAN
TERHADAP EARNINGS RESPONSE COEFFICIENT
Ludovicus Sensi Wondabio
Tuti Yustiana Humairo
Abstract
The objectives of this research are to examine the determinants that drive the
choice of actuarial assumptions, primarily the discount rate and the future salary increase;
and to examine the effects of actuarial assumptions choices on the earnings response
coefficient (ERC) for companies listed at Indonesia Stock Exchange (IDX) in 2006.
This research shows a big spread for actuarial assumptions determined by
companies in IDX. Discount rate ranging from 6% until 13% while future salary increase
ranging from 2% until 15%. However the results showed that no variables that have
significant effect to the determinations of discount rate. While profitability has positive
effect to the determination of future salary increase assumption. Furthermore, this study
also showed that actuarial assumptions have negative effect to ERC. The result of the
study indicate that investors ignore the actuarial assumptions disclosed in the financial
report and Investors still respond to earnings information for their investment decisions.
The results of this research would enhance our understanding of how these
choices are made and can shed light on how firms behave in response to accounting
regulation. Knowledge gained from a study such as this can offer valuable input to
accounting standard setting to develop more restrictive accounting and auditing standards
that would offer fewer opportunities for firms to manipulate pension data using these
actuarial assumptions.
Key Words: Actuarial assumptions, discount rate, future salary increase, cumulative
abnormal return (CAR), earnings response coefficient (ERC).

FACM06
REVISITED: THE ROLE OF ACCOUNTING INFORMATION OF LQ45 FIRMS
ON EQUITY VALUATION AFTER THE ASIAN ECONOMIC CRISIS
Yanthi Hutagaol
Universitas Kristen Indonesia
BINUS Business School
Edwin Pranatio
BINUS Business School
Abstract
This study aims to revisit the role of accounting information on equity valuation after the
Asian economic crisis. The accounting information examined including earnings, cash
flows, and book value of equity. The sample is the end of 2002 LQ45 listed in IDX during
2003-2007 period. The result shows that the accounting information plays a significant
increasing role after the Asian economic crisis, in which earnings is to have a strong
explanatory power, while book value of equity has a weaker value relevance. The analysis
of change in cash flows shows mixed result.

FACM07
PENGARUH ARUS KAS OPERASI, INFLASI, SUKU BUNGA DAN PEERUBAHAN
NILAI KURS VALUTA ASING TERHADAP RETURN SAHAM DENGAN
PERSISTENSI LABA SEBAGAI VARIABEL MODERATING
Adi Juardi
Abstract
Penelitian ini mencoba untuk menggabungkan analisis fundamental perusahaan
dengan ekonomi makro untuk menduga return saham perusahaan. Variabel fundamental
perusahaan yang dipergunakan adalah Arus Kas Operasi dan Persistensi Laba sebagai
variabel moderating. Sedangkan variabel ekonomi makro meliputi Inflasi, Suku bunga dan
Perubahan Kurs USD terhadap Rupiah. Model yang dipergunakan adalah Pooled Data.
Sedangkan data yang dikumpulkan adalah perusahaan-perusahaan terbuka dalam
kelompok industri manufaktur mulai tahun 1999 sampai dengan 2004.
Penulis menggunakan 3 model, yaitu Model I dengan variabel bebas Arus Kas
Operasi dan Persistensi Laba sebagai variabel moderating, Model II dengan variabel bebas
ekonomi makro, dan model III penggabungan dari model I dan Model III.
Hasil analisis data menunjukkan bahwa terdapat masalah multikolienaritas terhadap
variabel Suku Bunga, karena itu, varaibel tersebut dikeluarkan dari model II maupun
model III. Penggunaan Pooled Data, menunjukkan bahwa baik model I, mdel II maupun
model III penggunaan Fixed Effect lebih sesuai.
Hasil penelitian menunjukkan bahwa pengaruh arus kas operasi terhadap harga
saham dengan persistensi laba sebagai variabel moderating, sehingga hipotesis penelitian
tidak mendapat dukungan empiris. Penggunaan variabel inflasi dalam menduga return
saham perlu dicermati, karena pengaruhnya tidak konsisten. Dilihat dari Adjusted Rsquare, ternyata model III yang menggabungkan variabel fundamental perusahaan
dengan variabel ekonomi makro lebih baik jika dibandingkan dengan model I atau model
II.
Kata Kunci : Fundamendal perusahaan, ekonomi makro, Arus Kas Oparasi, Persistensi
Laba, Suku Bunga, Inflasi, perubahan Kurs USD terhadap Rupiah dan Pooled Data.

FACM08
DAMPAK STOCK SPLIT TERHADAP LIKUIDITAS SAHAM DI BEJ:
Observasi Periode Juli 1998-Juni 2004
Ignatius Roni Setyawan
Mahasiswa Program S3 FE-UI Jurusan Manajemen
Abstract
This study has aim to re-exam the effectiveness of liquidity hypothesis in stock
split. Liquidity hypothesis is defined as the returning stock price to the optimal trading
range and the beginning many odd-lot investors become to round-lot investors. Based on
model of Ekaputra & Putri (2006); which stressed on the association price, trading volume
& volatility of stock toward relative spread, I begin to conduct this research. I guess
model of Ekaputra & Putri (2006) was the most effective. Because not only it can prove
the evidence of liquidity hypothesis in stock split of Indonesian Capital Market but also
can make reconciliation about pros & cons at the previous research.
My test of liquidity hypothesis consist two levels such as: 1) Paired t-test among
stock price, trading volume, volatility and liquidity before and after stock split. 2) OLS-test
focuses on the consistency at model of Ekaputra & Putri (2006). By supporting the study
from Kim, et.al (2007) and Dyl & Elliot (2006), I include Amihuds Illiquidity as an
alternative proxy of liquidity and start to add the ratio of stock split in analysis. However I
do not forget to bring the dummy variable of stock split as in model of Ekaputra & Putri
(2006). Because I have motivation to expand the model of Ekaputra & Putri (2006) i.e.
begin to consider and analyze the interaction between dummy variable of stock split and
independent variables.
According to paired t-test, I find generally alternative hypothesis of liquidity are
accepted. Stock price and volatility has decreased after stock split, while trading volume
was on the contrary. The liquidity of stock is almost decreasing, unless proxy of relative
spread. My finding is consistent with Fatmawati & Asri (1999) and perhaps Conroy, et.al.
(1990). Then in OLS-test; I indicate the effect of stock price and trading volume toward
liquidity has the appropriate sign with the alternative hypothesis especially in data panel
of decreasing of tick-size & the ratio of non 2:1. Volatility of stock has only significant
effect toward Amihuds illiquidity during stock split. I have an argument about this findings
i.e. my proxy of volatility is different with Ekaputra & Putri (2006) and the uniqueness of
relative spread that tend to increase after stock split. In analyzing from dummy variable
of stock split and the interaction with independent variables based on Ekaputra &
Basharat (2006); I find only significant impact in price variable at the decreasing tick-size
group and ratio non 2:1. My result is consistent with Ekaputra & Putri (2006) that state
event of stock split has more significant role toward liquidity in this group. The
phenomenon of my study is liquidity of stock during stock split has been most-controlled
by trading volume. Finally the implication is stock split can improve the level of relative
spread as the better liquidity proxy than Amihuds Illiquidity.
Keywords:
Stock Split; Liquidity Hypothesis; Relative Spread; Amihuds Illiquidity

FACM09
PENGARUH JENIS INDUSTRI, NEGARA, AKTIVA TETAP, TINGKAT
PERTUMBUHAN, GDP DAN INFLASI TERHADAP
PENGGUNAAN HUTANG PERUSAHAAN
Cynthia Afriani Utama
Ahja Haziqo
Program Pascasarjana Ilmu Manajemen Fakultas Ekonomi
Abstract
The study investigates whether the level of financial leverage is affected by industry type,
country characteristics, tangibility, growth opprotunities, the interaction between
tangibility and growth opportunities, and macroeconomic factors (measured by the level
of inflation and GDP per capita). The sample includes listed firms in the lodging and
software industries and from Indonesia, Malaysia, and Singapore. The study finds that
growth opportunities negatively affect the level of financial leverage, but this negative
effect weakens as the use of fixed assets (i.e., tangibility) increases. Beside that, the
lodging firms have more leverage than the software firms. Further, the study finds that
higher GDP per capita and lower inflation rate translate to lower use of debt.
Keywords : capital structure, lodging firms, software firms, tangibility, growth

FACM10
ACCOUNTING FOR RESTRUCTURING UNDER COMMON CONTROL ENTITIES:
AN ANALYSIS OF THE IMPLEMENTATION OF ACCOUNTING STANDARD
Edi Eko Cahyono
Desi Adhariani
Abstract
This paper addresses the issue of restructuring transaction under common control
entities. Based on the Indonesian accounting standard, this transaction does not make
any substantial changes in the economic ownership, even though ownership of shares,
assets or liabilities or other instruments of ownership changes. Revision made in 2004
which is a revision to accounting standard number 38 year 1997 concerning restructuring
accounting under common control entities is actually a move to improve the quality of
financial statement in order to face transparency required in corporate management.
This paper analyses a series of cross ownership transactions done in PT X and Y.
These transactions, using similar accounting standard, result in different implementation
in the financial statements of the two companies. The analysis done includes the
qualitative characteristics of the quality of the two companies financial reports. To
compare the circumstances, similar analysis is also made to companies listed in
the Jakarta Stock Exchange (JSE) making the same restructuring transactions.
The status of government as common control entity is also taken into account, related to
the control that the government has in the companies business activities.
The result of the research as well as the analysis shows that there is a weakness
of The Indonesian Accounting standard number 38 (Revision of 2004), particularly related
to the absence of transition regulations which results in different financial reports, both in
the transaction of cross-ownership made by PT X as well as PT Y and by other listed
companies in the Jakarta Stock Exchange. Different financial statements have reflected
different performances, manifested in significant amount.

FACM11
PENGARUH PENGUMUMAN MERGER
BURSA EFEK JAKARTA DAN BURSA EFEK SURABAYA
TERHADAP HARGA DAN VOLUME PERDAGANGAN
Ulfi Maryati
Politeknik Universitas Andalas
Sylvia Veronica Siregar
Abstract
The aim of this paper is to investigate the effect of Jakarta Stock Exchange (JSX)
and Surabaya Stock Exchange (SSX) merger announcement on abnormal return (AR) and
trading volume activity (TVA). The announcement consists of three event dates: (1) SSX
Extraordinary General Meeting of Shareholders agreed to merge with JSX on
Desember 6 th, 2006, (2) signing the agreement of merger of SSX and JSX at Annual
General Meeting of Shareholders on October 30, 2007, and (3) the first day operational of
Indonesia Stock Exchange on Desember 3rd 2007. Our samples consist of 45 LQ-45 firms.
The event window of the research is 11 days (t-5, t-0, and t+5) and 5 days (t-2, t-0, and
t+2).
The results using either 5 trading days or 11 trading days event window show that
the market give a positive reaction (there is significant increase in AR and TVA after event
date compared to before event date) regarding the merger announcement between SSX
and JSX.
Keywords: merger announcement, abnormal return, trading volume activity

FACM12
PENGARUH LEVERAGE TERHADAP VALUE OF THE FIRM
PADA DIVERSIFIED FIRMS DAN SPECIALIZED FIRMS
( Studi Empiris di BEI )
M.F Christiningrum
Abstract
Penelitian ini ingin melihat pengaruh leverage terhadap value of the firm pada perusahaan
yang tergolong Diversified Firms dan Specialized Firms. Sampel penelitian terdiri atas 33
diversified firms dan 27 specialized firms (perusahaan yang tidak memiliki perusahaan
induk dan anak yang multi segment). Periode pengamatan sampel dimulai dari tahun
2003 2005. Hasil penelitian atas 60 perusahaan yang tergolong dalam 12 industri di
Bursa Efek Indonesia menunjukkan bahwa variabel profitabilitas ( yang diproksi dengan
EBIT) memiliki hubungan negatif signifikan dengan excess value, hal ini menunjukkan
bahwa semakin besar keuntungan perusahaan semakin memiliki kecederungan untuk
menurunkan nilai perusahaannya. Hal ini sangat bertentangan dengan teori yang
menyatakan bahwa Nilai Perusahaan sangat dipengaruhi oleh tingkat profitabilitas
perusahaan tersebut. Adapun DUMMY yaitu proksi yang menunjukkan bahwa kelompok
perusahaan yang terdiversifikasi memiliki kemampuan untuk meningkatkan value of the
firm perusahaannya lebih tinggi dari kemampuan rata-rata perusahaan dalam kelompok
specialized, meskipun hasil menunjukkan memiliki hubungan positif namun tidak
signifikan. Tanda positif pada Size, PPE, CAPEX dan CFO juga konsisten dengan teori
value of the firm, dimana perusahan akan memiliki kemampuan untuk meningkatkan
nilainya sejalan dengan pertumbuhan Total Asset nya, belanja Investasi dan Kapital
sebagai usaha untuk melakukan ekspansi usahanya. Dan ini terbukti berpengaruh dari
arah positif yang dihasilkan penelitian ini.

EDU01
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI
UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk)
(Studi empiris di Universitas Indonesia)
Riani Nurainah Lisnasari
Fitriany
FEUI
Abstract
Penulisan ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi minat
mahasiswa akuntansi Fakultas Ekonomi Universitas Indonesia (FEUI) untuk mengikuti
PPAk dan untuk mengetahui apakah ada perbedaan minat mengikuti PPAk di antara
mahasiswa pria dan mahasiswa wanita. Faktor-faktor tersebut yaitu motivasi kualitas,
motivasi karier, motivasi ekonomi, motivasi gelar, motivasi mengikuti Ujian Sertifikasi
Akuntan Publik (USAP), biaya pendidikan, serta lama pendidikan PPAk.
Hasil penulisan menunjukkan bahwa secara keseluruhan, motivasi karier dan
motivasi mengikuti USAP merupakan faktor yang secara signifikan mempengaruhi minat
mahasiswa untuk mengikuti PPAk. Hal ini bisa jadi karena gelar akuntan yang diperoleh
dari PPAk merupakan syarat utama untuk dapat mengikuti USAP. Sertifikasi yang
diperoleh tersebut merupakan syarat penting untuk dapat meniti karier di bidang akuntan
publik.
Jika melihat faktor-faktor yang mempengaruhi minat mahasiswa mengikuti PPAk
pada masing-masing program studi, terdapat perbedaan faktor yang mempengaruhi. Pada
mahasiswa S1 akuntansi reguler, tidak ada satu pun faktor mempengaruhi minat
mahasiswa untuk mengikuti PPAk. Pada mahasiswa S1 ekstensi, faktor-faktor yang
mempengaruhi minat mahasiswa mengikuti PPAk yaitu motivasi karier, motivasi gelar, dan
lama pendidikan PPAk. Pada mahasiswa PPAk, faktor-faktor yang mempengaruhi minat
mahasiswa mengikuti PPAk yaitu motivasi karier dan motivasi mengikuti USAP.
Kata kunci: minat, mahasiswa, Pendidikan Profesi Akuntansi
The 2nd Accounting Conference, 1st Doctoral Colloquium,

and Accounting Workshop
AUD01
FAKTOR-FAKTOR YANG MEMPENGARUHI KELEMAHAN PENGENDALIAN
INTERNAL: STUDI EMPIRIS PADA PDAM YANG DIAUDIT OLEH BPK
Benedicta Dhias Ayu Nita Sari
Ronny Prabowo
Intiyas Utami
FE UKSW Salatiga
Abstract
This paper aims to analyze the influencing factors of internal control weakness.
There are four independent variables chosen for the analysis: size, age, growth, and
profitability. Additionally, we also include two control variables: type of government (Kota or
Kabupaten) and location of government (Java/ Bali and Outside Jaba/Bali). We select PDAM
or local water supply firms as our research sample.
Our results show that firm size negatively affects internal control weakness and while
growth positively affects internal control weakness. The result is the same even after
including control variables.
Keywords
: Internal control, Internals control weakness, state-owned enterprises (SOE)

AUD02
MODEL DISKRIMINASI UPAH DAN IMPLIKASINYA TERHADAP
KEBERHASILAN KARIR AUDITOR
Dra Rina Trisnawati
Fakultas Ekonomi / Akuntansi Universitas Muhammadiyah Surakarta
Abstract
Participation of Indonesian women in auditing professions has been increasing from year to
year. Previous studies however, show the existence of wage differentials between male and
female auditors. In most cases, female auditors receive lower wage as compared to male
auditors. The main objectives of this study are to examine the exist of discrimination,
determine the wages dicrimination model on auditors profession and examine the
relationship between wage level and auditor`s career This study used Oaxaca-Wage
Decomposition Model (Oaxaca 1 and 2), Reimers model, Cotton model and Neumark model (
Pooled Model) to identify factors that determine gender wage differentials and the
discrimination existing .Bootsrap Analysis was used to determine the wages discrimination
model on auditor`s profession. Correlations analysis was used to identify the relationship
between wage level and auditor`s career. A total of 284 auditors were selected as
respondents in this study. Among them, 183 were males and 101 were females. The study
was conducted in Central Java and Jogyakarta, Indonesia. The study shows that human
capital are the main factors that determine gender wage level among auditors. Age, and
location of clients firm are also the determinants of gender wage levels. Discrimination does
exist and it is an important determinant factor for gender wage differentials. Oacaxa 2 is the
selected model of wages discrimination model on auditor`s career. Regardless of auditors
gender, this study finds that there is no relationship between wage level and auditors
careers. Auditing firms should be fairly in assigning jobs to their auditors. Firms should also
provide conducive job environments and proper reward system to enhance auditors careers.
Government on the other hand should formulate policies that can facilitate and encourage
the professional women to participate in labour market.
Keywords: auditor, wages discrimination, Oacaxa analysis

AUD03
IDENTIFIKASI POTENSI PEMBERIAN JASA NONASSURANCE
OLEH AKUNTAN PUBLIK BAGI USAHA KECIL DAN MENENGAH
(Studi Empiris pada UKM di Kota Semarang)
Intyas Utami
Aprilia Zulfika
Universitas Kristen Satya Wacana
Abstract
The potencies of small and medium enterprises (SMEs) have motivated various
parties to run such of developing activities, which are able to increase the business capacity
of this business unit. On the other way, several problems that are possessed by the SMEs
become the barrier of those developing activites realization. The accounting capability and
the management capacity limitation will become the set of problems in this research,
because they provenly obstruct SMEs, particularly for the funding access point of view from
the existing financial institutions.
This research aims to indentify the potency of
nonassurance service implementation, that consist of the accounting and bookkeeping
service and the management consultation service, by the certified public accountant (CPA)
for the SMEs. Both of the two services relevant to solve the accounting capability and the
management capacity limitation of the SMEs.
The data which are used in this research are the primary data that are obtained
through the interview with 13 SMEs as the samples, which are determined by utilizing
purposive sampling method. The indicators, which are used to measure the accounting
capability of the samples, are developed by the European Commissions Recommendation of
16 May 2002 about Statutory Auditors Independence in the EU: A Set of Fundamental
Principles, while the management capacity indicators are developed by Priyanto (2002), and
Rougoor et al. (1998), as cited in Priyanto (2002).
Statistically and base on the interview, the result of this research shows that the
samples of the SMEs have the tendency to possess bad accounting capability. Whereas,
even the statistic output of the 13 samples of the SMEs have the tendency to possess good
management capacity, but the interview result explain that they have weaknesess of
planning, implementing, and controlling the business activities. This research concludes the
existance of high potency of nonassurance service implementation by the CPA for the SMEs,
which are used as the samples in this research.
Keywords :
Small and Medium Enterprises (SMEs), Certified Public Accountant (CPA),
Nonassurance Service.

AUD04
SISI BAIK KEWAJIBAN ROTASI KANTOR AKUNTAN PUBLIK (KAP),
PEMBUKTIAN DI INDONESIA
Arie Wibowo
Pascasarjana Ilmu Akuntansi FE UI
Abstract
Purpose of this study is to explore the effects of mandatory audit firm rotation on
Indonesia audit market share that will affect audit quality of auditor to their clients by doing
empirical research. The methodology is using t-test and Wilcoxon test to compare before
and after appliance of mandatory audit firm rotation rule in Indonesia on 2003. Audit market
share is proxies by audit client market share and revenue market share of Big 4/5 firm.
The paper finds that mandatory audit form rotation have substantial effects on
Indonesia audit market share by declining of Big 4/5 firm market share.
The paper assumes that the declining of Big 4/5 audit market share will improve
audit quality which stated by Yardley et all (1992) that the domination of big firms will
protect competition that raise concerning if the competition is broken then it would harm
independence and lower audit quality, but there no test again Yardley et all proposition.
Keywords:
Independence, Audit quality, Mandatory audit firm rotation, Audit market share

AUD05
PENGARUH TURNOVER INTENTIONS, SELF RATE EMPLOYEE PERFORMANCE, DAN
SELF ESTEEM TERHADAP PENERIMAAN DYSFUNCTIONAL BEHAVIOR IN AUDIT
DALAM PRESPEKTIF GENDER
(Studi pada Kantor Akuntan Publik Se - Jawa Tengah)
Falikhatun
Universitas Sebelas Maret Surakarta
Abstract
The objective of this research are: first, examining the effect of turnover intentions,
self rate employee performance and self esteem on acceptance of dysfunctional behavior in
audit, and second tested the differences on acceptance of dysfunctional behavior in audit for
male and female auditor. Hypotheses that proposed are turnover intentions and self esteem
will have positive effect on acceptance of dysfunctional behavior in audit, while, self rate
employee performance will has negative effect on acceptance of dysfunctional behavior in
audit. The next hypotheses is the difference of acceptance of dysfunctional behavior in
audit for male and female auditor.
The population is auditors working in public accountant firm located in Central Java.
Purposive random sampling used to take the samples. Data collection method that used is
mail questionnaires method. Data analyze method is validity and reliability analysis, classic
assumption analysis and hypotheses analysis that used multiple regression and independent
sample t test.
The results are all variables valid and reliable and fulfil classic assumption. The result
of hypotheses analysis show that self rate employee performance will has positive
significantly effect on acceptance of dysfunctional behavior in audit, while turnover
intentions, and self esteem have insignificant positive effect on acceptance dysfunctional
behavior. For gender prespective, acceptance of dysfunctional behavior in audit for male and
female auditor isnt different.
Keywords: turnover intentions, self rate employee performanc, self esteem, acceptance of
dysfunctional behavior in audit, gender.

AUD06
ANALISIS PENGARUH OPINION SHOPPING TERHADAP
PENERIMAAN PARAGRAF PENJELAS MENGENAI KEMAMPUAN ENTITAS DALAM
MEMPERTAHANKAN KELANGSUNGAN HIDUPNYA*
Wa Ode Tiara Armaliya
Sri Opti
Novita
STEKPI, School of Business and Management
Abstract
The prediction on issuing going concern opinion has been major concern for auditor
or shareholders. Today, auditor responsibility is winding, not only in judging the financial
report or detecting fraud, but also they have to judge the company ability to maintain
company going concern. That happens because there is demand from the shareholders to
give the early warning information about company prospect that influence the investing
decision of the shareholders. The goal of this research are to predicting the influence of
opinion shopping that exercise by the company ability with the change of receiving going
concern opinion.
This research use manufacture company that listed in Jakarta Stock Exchange (JSX)
between 2003 to 2007 as the sample. The method that been used to analyses the
correlation between variable are binary logistic regression method, with the using of two
type of regression : first, the correlation between opinion shopping with going concern and
the others, is the correlation between opinion shopping with auditor switching. This
regression method refer to the research that done by Mirna Dyah Praptitorini and Indira
Januarti (2007) which adapted to the research that done by Lennox (2002).
From the result, can be conclude that opinion shopping indicate the difference way
with hypothsis, this thing could be happened because of the condition in Indonesia are
different with other country, company in other country more likely prefer to replace their
auditor to get good opinion in going concernThe other result from this research is going
concern in auditors opinion more often happen during normal year (after crisis), this thing
occur because of politics factors between year of 2003 to 2007 not stabile that effect the
economy of Indonesia.
Keywords : Going Concern Assumption, Opinion Shopping, Altman Z Score, Audit Lag, Prior
Opinion and Auditor Switching
*Makalah ini merupakan tugas akhir penulis dalam meraih gelar Sarjana Akuntansi di
STEKPI

GOV01
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS LABA
DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING
(Studi Empiris pada Industri Perbankan di Indonesia
dengan Menggunakan Path Analysis)
Astri Dyah Kartikasari 4
Doddy Setiawan
Abstract
This research tried to explain phenomenon of the accounting information quality,
especially the informativeness of earnings that is determined by factors of earnings
management and corporate governance mechanism, namely board of commissioner
composition, the existence of audit committee, managerial ownership, and institutional
ownership.
The purpose of this research is to examine empirically the influence of both
corporate governance mechanism and earnings management to the informativeness of
earnings, which measured as earnings response coefficient (ERC). More specifically, we use
the informativeness of earnings to investors as a measure of earnings quality.
Population of this research was the firms that are included in the categories of
banking industry. Purposive sampling method was used to determine research sample.
Sample used in this research was the public bank companies existed in Indonesia in the
year of 2001-2005 which were listed in Indonesia Stock Exchange. In this research, specific
accrual model are used to decomposition accrual total in to discretionary and nondiscretionary accrual. The existence of earnings management in banking industries is
indicated by discretionary accrual that not equal to zero.
By using path analysis, we examine causal association between exogenous and
endogenous variable. We find that board of commissioner composition, the existence of
audit committee, managerial ownership, and institutional ownership are simultaneously and
significantly affect the earnings management, but the effect was weak. Only institutional
ownership that partially and significantly affects the earnings management. We also find
both corporate governance mechanism and earnings management are simultaneously and
significantly affect earnings quality, the effect was quite strong. Additionally, we find that
the existence of audit committee, managerial ownership, institutional ownership, and
earnings management are partially and significantly affect the earnings quality, whereas
board of commissioners do not significantly affect the earnings quality.
Keywords: corporate governance, board of commissioners, audit committee, managerial
ownership, institutional ownership, earnings management, specific accrual model, earnings
quality, the informativeness of earnings, earnings response coefficient.
Contact authors: star_capella03@yahoo.com/doddy.setiawan@gmail.com

GOV02
PENGARUH CORPORATE GOVERNANCE TERHADAP KEBIJAKAN DIVIDEN
Doddy Setiawan
Abstract
This research aims at examining the impact of corporate governance on the dividend policy.
The authors use Transparency and Disclosure Index (TDI) as a proxy of corporate
governance. There are two theories about the relation between corporate governance and
dividend policy: outcome theory and substitution theory. Outcome theory argues the positive
relation between corporate governance and dividend policy while substitution theory argues
the negative relation between corporate governance and dividend policy. The samples of
this research 248 firms from Indonesian Stock Exchange during 2004-2006. The authors find
that TDI Indonesian firms are low, only 32% from the maximum scores. This score mean
that Indonesian corporate governance still low. The results show that there is negative
relation between corporate governance and dividend policy in Indonesia. Thus, the
Indonesian companies pay more dividends when corporate governance practice is low.
Keywords: corporate governance, dividend policy, substitution theory

GOV03
INVESTOR PROTECTION, REAL ACTIVITY MANIPULATION AND
ACCRUAL MANIPULATION: ASIAN COMPARISON
Ratna Candra Sari
Ph.D Student Gadjah Mada University
Universitas Negeri Yogyakarta
Abstract
This paper examines systematic differences in earnings management through real activity
manipulation and accrual manipulation across 5 Asia countries. We predict that in economies
with high investor protection, manager prefer to manage earnings through real activity
manipulation rather than through accrual manipulation. Because accrual manipulation is
more likely to draw auditor or regulator scrutiny than real decisions about pricing and
production. Our findings are consistent with our prediction. Despite being in economies with
high investor protection, manager still have bigger discretion in managing earnings through
real activities rather than accrual manipulation.
Keyword: earnings management, real activity manipulation, investor protection

GOV04
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN
CORPORATE SOCIAL RESPONSIBILITY (CSR)
DAN DAMPAKNYA TERHADAP REAKSI INVESTOR
(Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia)
Rita Yuliana
Fakultas Ekonomi Universitas Trunojoyo
Bambang Purnomosidhi
Eko Ganis Sukoharsono
Fakultas Ekonomi Universitas Brawijaya
Abstrak
Akhir-akhir ini muncul wacana tanggung jawab sosial perusahaan atau corporate
social responsibility (CSR). Wacana tersebut muncul dilandasi pemikiran bahwa keberadaan
perusahaan tidak lepas dari lingkungannya. Pada intinya CSR adalah kewajiban organisasi
bisnis untuk mengambil bagian dalam kegiatan yang bertujuan melindungi dan
meningkatkan kesejahteraan masyarakat secara keseluruhan. Kenyataannya, praktik
pengungkapan CSR telah banyak diterapkan oleh perusahaan publik di Indonesia. Pada
laporan tahunannya, perusahaan telah menyebutkan aspek pertangungjawaban sosial
walaupun dalam bentuk yang relatif sederhana. Selanjutnya, rumusan masalah yang
diajukan dalam penelitian ini adalah (1) Apakah karakteristik perusahaan yang meliputi
ukuran perusahaan, profitabilitas, profile, ukuran dewan komisaris, dan konsentrasi
kepemilikan berpengaruh terhadap tingkat keluasan pengungkapan CSR, dan (2) apakah
tingkat keluasan pengungkapan CSR berpengaruh terhadap reaksi investor melalui
pengujian abnormal return dan volume perdagangan saham.
Tipe penelitian ini dari sudut pandang kerangka berpikir tergolong penelitian
kuantitatif. Populasi penelitian adalah seluruh perusahaan yang mengungkap program CSR
di Bursa Efek Indonesia. Metode pengambilan sampel dalam penelitian ini adalah
pengambilan sampel bertujuan (purposive sampling). Berdasarkan seleksi yang telah
dilakukan diperoleh 116 perusahaan sebagai sampel penelitian. Metode statistik yang
digunakan dalam penelitian ini adalah Partial Least Square (PLS).
Berdasarkan hasil analisis data, dari 6 hipotesis yang diajukan, terdapat 3 hipotesis
yang diterima dan 3 hipotesis yang ditolak. Berdasarkan hasil pengujian hipotesis terlihat
jelas bahwa penelitian ini menemukan bukti bahwa karakteristik perusahaan yang
mempengaruhi tingkat keluasan pengungkapan CSR adalah profile dan konsentrasi
kepemilikan, sedangkan ukuran perusahaan, profitabilitas, dan ukuran dewan komisaris
terbukti tidak berpengaruh terhadap tingkat keluasan pengungkapan CSR. Penelitian ini juga
membuktikan bahwa tingkat keluasan pengungkapan CSR berpengaruh terhadap reaksi
investor.
Kata kunci: karakteristik perusahaan, pengungkapan CSR, reaksi investor

GOV05
PENGARUH DIVERSIFIKASI TERHADAP
CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN
(Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Jakarta dengan
Struktural Equation Model)
Istianingsih
Pascasarjana Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia
Abstract
The objective of this study is to examine the efect of diversificstion and insider
ownership on firm value. Sample used of this study is 95 firms annual report from
companies listed in Jakarta Stock Exchange in 2005. Structural Equation Approach used in
this study to examine the effect of diversification and the other variable together on the firm
value and the corporate governance.
The result of this study show that diversification significantly affect the insider
ownership. Furthermore, bussines diversification negatively significant affect the firm value.
On the other hand, I find no evidence the effect of diversification on corporate governance
index. The result of this study is different from the previous studies in other country. The
different result may caused by the different international corporate governance practice.
Keywords: Diversification, Insider Ownership, Corporate Governance, Firm Value.

GOV06
PENGARUH CORPORATE GOVERNANCE SERTA PENGALAMAN INTERNASIONAL
DAN GENDER DEWAN DIREKSI PERUSAHAAN PUBLIK DI INDONESIA
TERHADAP PENGUNGKAPAN SOSIAL
Sari Atmini
Yeney Widya Prihatiningtias
Jurusan Akuntansi Fakultas Ekonomi Universitas Brawijaya Malang
Abstract
The objectives of this research are to empirically examine the effects of independent
commissioner, audit committee characteristics (number of member, competencies,
independency and frequency of meeting), board of directors characteristics (size,
international experiences and gender) and structure of ownership (managerial and
blockholder ownership) to social disclosure. The sample of this research was determined
using purposive sampling method. There are 24 companies categorized as high profile
companies fulfill the criteria. Data were analyzed using multiple regression analysis. The
results of this research show that independent commissioner, audit committee
characteristics (number of member, competencies, independency and frequency of
meeting), board of directors characteristics (size, international experiences and gender) and
structure of ownership (managerial and blockholder ownership) do not affect social
disclosure.
Keywords:
independent commissioner, audit committee, board of directors, international
experiences, gender, managerial ownership, blockholder ownership, social disclosure

GOV07
HUBUNGAN CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITIES
DAN CORPORATE FINANCIAL PERFORMANCE
DALAM SATU CONTINUUM
Etty Murwaningsari
Fakultas Ekonomi Universitas Trisakti
Abstrak
This research aims to identify the influence of Good Corporate Governance,
represented by institutional ownership and managerial ownership, on Corporate Social
Responsibility and Corporate Financial Performance, and also to observe the possible
influence of Corporate Social Responsibility on Corporate Financial Performance.
This research examines 126 manufacturing companies which are listed in Indonesian
Stock Exchange (ISX) and have issued an audited financial statement for 2006. The
statistical method used to test the hypothesis is Path Analysis.
The result suggests that Good Corporate Governance influences both the disclosure
of Corporate Social Responsibility and Corporate Financial Performance and that Corporate
Social Responsibility significantly influences Corporate Financial Performance. The result also
suggests that CEO Tenure, the controlling variable, holds a significant influence on the
disclosure of Corporate Social Responsibility. Yet, there is no strong evidence to support the
type of industries as an influencing factor of Corporate Social Responsibility. Furthermore,
we found that the latter condition would also apply when we analyze the influence of
Corporate Secretary and Nomination and Remuneration Committee on Corporate Financial
Performance.
Keyword: corporate governance, corporate social responsibilities, corporate financial
performance, Tobins Q, institutional ownership, managerial ownership, CEO tenure, type of
industries, corporate secretary, nomination and remuneration committee.

GOV08
CORPORATE SOCIAL RESPONSIBILITY AND FIRM PERFORMANCE:
SUSTAINABILITY REPORTING POLICIES
Linda
Rika Nurlela
FE Unsyiah
Abstract
Sustainability Reporting in Indonesia is not yet mandatory but voluntary, therefore the
existence of a policy is needed for company to implemate. Theoritical model about supply
and demand has still debated, whether this social reporting will improve, reduce or have no
the impact on the firm performance. The purpose of this research are to discover the
difference between the firm performance that reported sustainability reporting and do not
report, and how their relationship between Corporate Social Responsibility (CSR) and firm
value. The result shows that the significant, financial performance of company that reported
the Sustanainability Reporting difference from that do not report. And there is relationship
between CSR and firm value. This condition identified the existence of supply and demand
supported each other to make Sustainability Reporting have a strong impact on firm
performance.
Keywords: Sustainability Reporting, Voluntary, Mandatory, Supply, Demand, Corporate
Social Responsibility and Firm Value

GOV09
SLACK RESOURCES, CORPORATE PHILANTHROPY DAN KINERJA PERUSAHAAN

DENGAN PENDEKATAN STRUCTURAL EQUATION MODEL
Nur Kholifah
Progam Pasca Sarjana Ilmu Akuntansi
Chaerul D. Djakman
Abstract
The objective of this study is to examine the influence of slack resources, corporate
philanthropy and firm financial performance. The slack resources, corporate philanthropy
and firm financial performance are conceptually interrelated and to examine them using
structural equation modeling with 71 Indonesian listed companies in 2006 that have
donation reported on their annual report. Cash flow represents slack resources
measurement because it shows the uncommitted money that are available for charity and
other discretionary purposes. In this study, the firms donation represents corporate
philanthropy. While cummulative abnormal return represents firms financial performance
measure because that measuring is based on its total stock market return is particular
describe the effect of corporate philanthropy. This study is based on Seifert et al (2004) and
to prove are the Indonesian companies consistent with Seiferts et al (2004) hypothesis. The
result suggests that cash flow does not impact on firm donation, on the other hand the
donation has a significant effect on firm financial performance. This finding supports the
view of corporate philanthropy as discretionary social responsibility that would increase firm
image and finally enhance firm financial performance.
Keyword : slack resources, corporate philanthropy and firm financial performance.

GOV10
PENGARUH KONSENTRASI KEPEMILIKAN, UKURAN PERUSAHAAN, DAN
MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUKARELA 5
Nuryaman
Universitas Widyatama, Bandung
Abstract
The background fenomena of this study is the fact that low of disclosure practice on the
financial reporting. The objectives of the research are to find out empirical evidence of the
effect of ownership concentration, firms size, and corporate governance mechanisms on
voluntary disclosure. The corporate governance mecanisme of this research are composition
of board of commissioner and audit quality. Audit quality were measure by industry
specialize audit firm. This study is explanatory research. The target population was listed
companies in the manufacturing sector at the Jakarta Stock Exchange. The sample
determined based on purposive samping methode, andin conformity with the following
criteria : (a) the annual report ended 31 December 2005 ; (b) book value of equity is
positive. There were 101 companies meeting the criteria. The research hyphotesis were
tested using multiple regression analysis.The result of this research show that: (1)
ownership concentration had significantly positive influence on voluntary disclosure; (2)
firms size had significantly positive influence on voluntary disclosure; (3) composition of
board of commissioner had no influence on voluntary disclosure; (4) audit quality wich
measured by proxy industry specialize audit firm had significantly positive influence on
voluntary disclosure.
Keywords : ownerships concentration, firms size, corporate governance mechanisms,
voluntary disclosure.
Disajikan pada 2nd.Accounting Conference di Universitas Indonesia, November 2008.

GOV11
HUBUNGAN ANTARA STRUKTUR KEPEMILIKAN SAHAM,
KARAKTERISTIK DEWAN KOMISARIS DAN KONSERVATISME
Safrida Rumondang Parulian
Mahasiswa Program Pascasarjana Ilmu Akuntansi
FEUI
Abstract
Agency theory explained the existence of conflict of interests between parties, especially
managers, shareholders and bondholders, found in many studies. This conflict tells and
warns the opened opportunity for manager to make decisions benefiting themselves, and
sacrificing others interests and could finally lowering the value of the firms. Conservatism
in financial reporting is believed as one of many solutions to this conflict. Other solution for
this conflict could be the good corporate governance practiced by firms. The objective of this
study is to examine if ownership structures (ownership by institutional investors,
managers/director and block ownership), and the existence of independent commissioners
significantly associated to the level of conservatism in firms. Using two models for
conservatism, this study found that institutional investor has significant association to
conservatism, but without consistent direction. Firms with more institutional investors tend
to have financial numbers that are less conservative. But, this study failed to find significant
association between conservatism and insiders or block ownership. The existence of
independent commissioners is also not related to conservatism, in this study. Controlling the
model with firms characteristics, firm size and leverage were found to be related to
conservatism. A larger or a more leveraged firm, tend to be less conservative.
Key words : conservatism, institutional ownership, block ownership, managerial
ownership, good corporate governance

GOV12
PENGARUH KINERJA PERUSAHAAN TERHADAP

CORPORATE GOVERNANCE REPORTING DENGAN VARIABEL MODERATING
CEO TENURE
Titik Aryati
Universitas Trisakti Jakarta,
Mahasiswa PIA FEUI
Abstract
This study examines the relationship between CEO tenure, firm performance and corporate
governance (CG) reporting. This study hypothesizes that (1) firm performance have positif
relationship to CG reporting; (2) CEO tenure have negative relationship to CG reporting; (3)
CEO tenure can possibly mitigate the relationship between firm performance and CG
reporting. Data are collected from Indonesia Stock Exchange, with sample 30 companies on
2005. CG reporting use CG Index (Silveira & Barros, 2006), proxies firm performance are
Return on Equity (ROE) and stock return and control variable are borrowing and firms age.
The result show that firm performance have positif relationship to CG reporting but not
significant, CEO tenure have negative significant relationship to CG Reporting. However,
CEO tenure can not mitigate the relationship between firm performance and CG reporting.
Keywords : Corporate governance reporting, CEO tenure, firm performance.

GOV13
ANALISIS DAMPAK PRAKTEK CORPORATE GOVERNANCE DAN LUAS

PENGUNGKAPAN SUKARELA TERHADAP EARNINGS RESPONSE COEFFICIENT
PADA PRAKTEK PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA*)
Vinola Herawaty
Dosen Universitas Trisakti sedang menempuh Program Doktor Ilmu Akuntansi Pasca Sarjana
Abstract
This study extends the prior research on corporate governance and voluntary disclosure and
examines whether corporate governance and voluntary disclosure have impacts to the
informativeness of earnings, proxied by the earnings response coefficient. Corporate
Governance Practice is proxied by Institusional Ownership, Independent Directors,
Manajerial Ownership and Audit Quality. The hypothesis is that there is a positive association
between corporate governance practice and the informativeness of earnings and there is a
negative association between voluntary corporate disclosure and the value relevance of earnings.
The sample consist of 63 firms year of companies listed on The Jakarta Stock Exchange in the
year period of 2004-2006. To test the hypothesis, cumulative abnormal returns was regressed
against current earnings changes , corporate governance practice and disclosures index level.
The result suggests a positif association between ERC and two corporate governance
practices: Independent Directors and Manajerial Ownership; and negative association
between audit quality and ERC. On the other hand, there is no evidence suggesting
association between ERC and the other corporate governance practice; Institusional
Ownership and voluntary disclosure. It means that Institusional Ownership and Voluntary
Disclosure have no effect on the value relevance of Earnings The posibble reason is that the
market believes that institusional ownership of the company does not improve the
monitoring ability to the management and do not reduce managements ability to
manipulate earnings.The other posibble reason for the insignificant association of that
voluntary disclosures with earning response coefficient because in annual report
insufficiently revealed the information about the future prospect of the company.
Keyword : Corporate Governance, Earnings Response Coefficient, Voluntary Disclsure.
*)sekarang Bursa Efek Indonesia

DC01
PENGARUH PRIVATISASI , AGENCY COST DAN KUALITAS LABA

TERHADAP KINERJA:
Studi pada BUMN Go Public di Bursa Efek Indonesia
Endah Sri Wahyuni
Abstract
The overall purpose of this study is to examine the effects of privatization, agency cost and
earnings quality on performance. Privatization is examined by corporate governace,
competition and rectructuring variables. Many recent studies of privatization have focused
on the effect of privatization on performance by comparing pre and post privatization data,
the initial return to investors in share issue privatization, the long returns to investors in
share issue privatization. Meanwhile the results is not conclusive yet. This study will
explore the direct and indirect effects between the variables specified at the thirteen
Indonesia state-owned enterprises (SOEs) were listed at Jakarta Stock Exchange (JSX). Path
analysis will be conducted to test the hyphotheses.

DC02
ANALISIS PENGARUH KETERLAMBATAN PENYAMPAIAN

LAPORAN TAHUNAN TERHADAP NILAI PERUSAHAAN
Wing Wahyu Winarno

Pascasarjana Ilmu Akuntansi FEUI
Abstract
Listed firms have an obligation to submit their annual report within 90 days after the
financial-year end. There are a set of penalties for firms which unable to obey this
requirement, from receiving warnings, paying fines, until stopping their trading. However,
there are roughly 40-70 firms (out of more than 300 listed firms) each year which delay
their report. The delays range from one to several months. This study will answer several
research questions: (1) Do investors repond to late information?; (2) What are the
determinant of untimeliness?; (3) Which one is better in measuring market response: SUE or
EAR?; (4) Can we predict when firms will submit their annual report?. The data will be
obtained from Indonesian Stock Exchange covering 2004-2006 period.

DC03
AKTIVITAS PELAYANAN PUBLIK dan PENGUKURAN KINERJA:

EFISIENSI dan EFEKTIVITAS
(Pengujian Efisiensi dengan FRONTIER ANALYSIS)
Erwin Saraswati
Program Pasca Sarjana Ilmu Akuntansi FEUI
Abstract
Pengukuran kinerja merupakan hal yang terpenting dalam suatu organisasi, demikian juga
dalam suatu pemerintahan daerah. Dalam organisasi sektor publik, pengukuran kinerja
relatif lebih sulit dan bersifat multidimensional, sehingga tidak ada pengukuran yang bersifat
tunggal. Pengukuran kinerja dalam penelitian ini menggunakan efisiensi dan efektivitas
untuk mengukur keberhasilan suatu aktivitas pelayanan publik. Pengukuran efisiensi dalam
sektor publik dapat menggunakan analisa Data Envelopment Analysis (DEA) dan Frontier
Analysis. Keduanya merupakan pengukuran efisiensi dengan input tertentu dan output yang
beragam. Penelitian ini mencoba mengukur efisiensi dengan Frontier analysis. Hasil
penelitian ini diharapkan dapat memberikan kontribusi, bahwa
peranan untuk
mempertimbangkan biaya-biaya , benchmarcking dan internal marketing dapat membantu
meningkatkan kinerja efisiensi dan efektivitas suatu aktivitas pelayanan publik.

DC04
PENGARUH EFEKTIVITAS PERAN DEWAN KOMISARIS DAN KOMITE AUDIT,
KEPEMILIKAN OLEH KELUARGA DAN PERAN KREDITUR SEBAGAI MEKANISME
CORPORATE GOVERNANCE, TERHADAP KANDUNGAN INFORMASI LABA
PERUSAHAAN
Ancella A. Hermawan
Program Pasca Sarjana Ilmu Akuntansi FEUI
Abstract

DC05
TAFSIR SOSIAL ATAS LABA AKUNTANSI:
KAJIAN SEMIOTIKA-DEKONSTRUKTIF DALAM PERSPEKTIF
FILSAFAT JACQUES DERRIDA
Akhmad Riduwan
Mahasiswa Program Doktor Ilmu Akuntansi Universitas Brawijaya
Abstract
The purposes of the study are: (1) to understand of interpretation of financial stetement
preparers, readers and users on accounting earnings as a symbol (sign) used in communication; (2) evaluate an understanding of financial statement preparers, readers and users on
earnings concept used in accounting conceptual framework; (3) perform a searching of
meanings (semiotics) through the deconstructive reading of accounting texts to explain the
possibility of logoscentrism in accounting conceptual framework related with earnings
determination. The deconstructive reading is performed based on the deconstruction
philosophy of Jacques Derrida, the post-structuralist or postmodernist French philosopher.
Contributions expected of this study are bringing about deconstruction discourse in order to
accounting texts, especially for accounting regulator, that are: (1) open the consciousness
that economic reality represented by the accounting and it concepts not always symmetrical
with the real world and users need; (2) open the consciousness that the fairness of
economic reality based on recent accounting concepts not always understand in the same
way by readers and users in the practice field.
This study is performed based on interpretive (hermeneutics) approach. Hermeneutics
applied in this study not limited to conventional-hermeneutics (structuralism), but develope
to radical-hermeneutics (post-structuralism). Informants selected of this study consist of:
(a) accounting educators; (b) management accountants; (c) public accountants; (d) finance
managers; (e) investment advisors/consultants; (f) individual investors; (g) credit analysts;
(f) small enterpreuners; and (g) other members of society. In the stage of analysis and
communication of it result, semiotics-deconstructive-rhetoric method will be applied. In this
stage, using of the language is a part of an actor to bring about believeness for readers
audience.
Keywords: Accounting earnings, Conceptual Framework, Symbol (Sign), Semiotics, Rhetoric,
Logoscentrism, Deconstruction, Jacques Derrida.

DC06
PENGARUH PROTEKSI BAGI INVESTOR, DERAJAT KONVERGENSI STANDAR
AKUNTANSI LOKAL TERHADAP IFRS, IMPLEMENTASI CORPORATE GOVERNANCE,
DAN KUALITAS AUDIT TERHADAP KUALITAS LABA: ANALISIS PERBANDINGAN
ANTAR NEGARA DI ASIA
Ratna Wardhani
Pasca Sarjana Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia
Abstract
The objective of this research is to comprehensively investigate the effect of external factors
as investor protection, degree of convergence of local GAAP to IFRS, and audit quality and
internal factors of a company as corporate governance implementation and ownership to
quality of earnings. This research will add literature by several ways. First, this research
considers the implementation of corporate governance not only in firm level but also in
country level. Second, this research accommodates the effect of degree of convergence in
local GAAP to IFRS. Third, this research investigates indirect effect of investor protection to
earnings quality through accounting standard, corporate governance implementation, and
audit quality. Fourth, this research accommodates the effect of ownership structure to
relationship between investor protection and corporate governance with earnings quality.
Fifth, research about effect of investor protection, accounting standard and corporate
governance to earnings quality in Asia is very limited. With difference characteristics of Asian
countries this research will be interesting. The last is this research will investigate earnings
quality in comprehensive dimension.
Key Words: Earnings Quality, Investor Protection, Corporate Goverance, IFRS, Audit
Quality, Ownership

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The 2nd Accounting Conference, 1st Doctoral

Colloquium, and Accounting Workshop

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

Agnes Utari Widyaningdyah

Accounting firms, as information provider, are directly impacted by the manner by

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

THE IMPACTS OF ENTERPRISE RESOURCE PLANNING (ERP) IMPLEMENTATION

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

Dr. Hj. Rahmawati

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

SELF-ASSESSMENT SYSTEM DI INDONESIA:

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

ANALISIS KARAKTERISTIK PEJABAT PENATAUSAHAAN KEUANGAN TERHADAP

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

FENOMENA ILUSI FISKAL DALAM KINERJA ANGGARAN PEMERINTAH DAERAH

Puspa Dewi Ekaristi 1

Autonomy, fiscal illusion, central government transfer, expenditure

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

Interest from an academic viewpoint in research in gender in accounting has

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

Topic: Financial Management or Capital Market Research

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

HUBUNGAN ANTARA STRUKTUR MODAL DENGAN KINERJA PERUSAHAAN

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

Stock Split; Liquidity Hypothesis; Relative Spread; Amihuds Illiquidity

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

Bridging the Gap between Theory and Practice

The 2nd Accounting Conference, 1st Doctoral

Bridging the Gap between Theory and Practice