SNA VIII Solo, 15 16 September 2005

KEYWORD INDEX A
Abnormal accrual Abnormal return Accounting information Accounting information strategy Accrual Accrual-based and cash flowbased Accruals Adoption and implementation Affect toward use Agency problems Alliance Amortization Artificial and classificatory smoothing Asset intensity Asymmetric information Audit committee Audit experience Audit judgment Audit report lag Auditee-auditor relationship characteristic Auditing Auditor characteristics Auditor independence Auditor litigation Auditors Auditors' individual characteristics Auto regressive model 514 203;223 87 747 308 441 117 774 880 262 207 325 195 667 117 147 917 903 941 46 917;955 46 917 46 617 929 504

Budget participation Business performance Business process Business process performance Business unit performance

656 694 820 820 708

C
Capability of information system personnel Capital Cash flow Cash flow component Causal cognitive mapping Chi-square test Classical linier model Client characteristics Client cycle time Client importance for public accountant frms Client preference Client size Client-public accountant firms relationship Client's audit experience Clients' expectations Comitment escalation Company size Company's growth Company's net profit margin Company's operating leverage ratios Company's profitability ratios Competitive dinamycs Complience reporting Computer anxiety Conservatism Corporate governance 836 340 460;514 308 736 441 504 46 941 903 917 941 903 903 903 747 379 966 136 136 136 820 248 894 396 248;475 172 262 379 1 100 694

B
Bankcruptcy of bank Bankruptcy prediction model Belief adjustment model Benevolents Board characteristics Bond performance Budget goal commitment 340 441;966 955 617 248 355 656

Corporate governance mechanism Corporate ownership Corporate social responsibility disclosure Corporate valuation Cost of equity capital Customer capital

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SNA VIII Solo, 15 16 September 2005

D
Data envelopment analysis (DEA) Debt Debt ratio Diamond specification Disclosure Disclosure (Kep. 38/PM/1996) Discretionary accruals Diversification Divestiture Dividend Dividend announcements Dividend payout Dividends changes policy Dividend-signaling hypothesis Downgrade Dysfunctional audit behavior 808 262 288 694 379 117 117 297 207 288 75 262 23 23 355 929

Financial performance Financial ratios Financial report ethics Financial risk Financial statement Firm characteristic Firm cycle time Firm size Firm value Formalization of information system development Formalization of policy Formalization relations Format rasio Format skematik (kartun) Framing Friday returns

23;37;808 277;441;524 791 340 325 367 941 631 297 836 631 631 849 849 736;955 491

G
Gaya kepemimpinan 586 631 667 941 966 941 238 325 979 504 159 Gender General and administrative cost Geografies segments Going concern audit opinion Going concern opinion Good coorporate governance Goodwill Governmental auditor Granger causality model Gross profit

E
E/P Ratios Earned income Earning response coefficient Earnings Earnings management Earnings quality Earnings response coefficient Efektif dan efisien Efficiency Employee intensity Endowed income Entitleds Enviromental performance Ethical behaviour Ex ante uncertainty Excess value Expected consequences of use External locus of control 1 554 159 1;308;460;514 100;117;172;514 147;172 147 849 524 667 554 617 37 617 11 297 880 617

H
Hirarki akuntan Human capital 634 694

I
Income (Inequality) Income smoothing Individual performance 759 136 722 747 136

F
Facilitating conditions Financial distress 880 340;396;460

Individual-group decision Industrial type

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SNA VIII Solo, 15 16 September 2005

Industry Information content Information system Initial public offering (IPO) Initial return Instrumental variables Intellectual capital Intensity of market competition Internal locus of control Internal market Inventory Investor motivation IPO ISO 14001 certification IT Investments

367 355 866 11;87 11;87;538 396 694 708 617 297 955 195 538 37 808

M
Macro economic Macro variables Macroeconomic growth Management accounting systems Management performance Managerial ownership Managerial performance Market efficiency Market reaction Measurement performance systems Men Mentoring Monday returns 367 504 667 708 565 262 656 514 75;159 565 617 676 491

J
Jakarta stock exchange Jenis Industri Job relevant information Job satisfaction JSX Junior 64;87;966 538 656 676 195 617 Net profit

N
Negative earnings surprise New accounting students New information system Non accounting information Non audit services provided by public accountant firms Non smother companies 223 159 791 722 87 903 223

K
Kinerja keuangan Kinerja manajerial Komitmen afektif Komitmen berkelanjutan Komitmen organisasi Komitmen profesional Kurs 238 586 643 643 586 643 538

O
Operating profit Organization procedures Organization size Over reaction 159 631 836 64

L
Last two weeks Leverage Liquidity ratio Loser-Winner 491 379 288 64

P
Partisipasi anggaran Pengelolaan laba Penyajian informasi akuntansi Penyajian informasi dalam format laporan keuangan Perceived barriers Perception Performance 586 475 849 849 631 617 676

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SNA VIII Solo, 15 16 September 2005

Performance changes of firms Performance measure Political and organizatonal culture factors Positive accounting theory Positive earnings surprise Poverty Proffesion ethics Profile Profit center Profitability Profitability ratio Public accounting firm

277 774 774 396 223 759 617 379 565 379 288 631

Skill of computer use Smoother companies Social norms Social security Sticky cost Stock return Strategic decision Structural capital Structural equation modeling Struktur kepemilikan Syariah stock beta System quality

894 223 880 759 667 504 736 676 820 238;475 367 866

Q
Qualitiy measurement 866

T
Task technology fit Tax player complience Tax reform 2000 Tax tariff 355 774 195 722 538 966 288 37 308 565 538 676 Technology The ethic code of the indonesian accountants associate The monday effect Time-varying Top management support Total aktiva Total quality management (TQM) Trading volume activity Transparency Turnover intention Two-group discriminant analysis 880 554 524 554 722 617 491 491 836 538 565 223 248 676 441

R
Rating announcement Rational factors Real Reliance Reputasi Penjamin Emisi Reputation of public accounting firm Return Return on asset Return stock Reward systems ROE Role conflict

S
Sampling Audit Selection Bias Selling Senior Senior accounting students Signaling theory Significantly influences Size of board commissioner Size of the company 979 979 667 617 791 396 277 379 136 Underpricing Up grade

U
Ukuran perusahaan 475 538 355 836 836 836 866 774 880

User accounting information system satisfaction User accounting information use User involvement User satisfaction Utilization Utilization and performance

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SNA VIII Solo, 15 16 September 2005

V
Value chain Value of firms 820 248

W
Weak form efficient market Welfare Women 491 759 617

Y
Yield to maturity 355

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SNA VIII Solo, 15 16 September 2005

AUTHOR INDEX H
A
Ahmad, Hamzah Alim, M. Nisarul Amrul S, Sadat Anindhita, Anggara A. Apriani, Lisia Ari, Syahril Ariyani, Yayuk Ariyanto, Andry Astuti, Istiati Diah Astuti, Partiwi Dwi Atmini, Sari 941 941 866 325 75 23 808 11 894 694;880 460 Halim, Abdul Halim, Julia Hamzah, Ardi Harto, Puji Hastuti, Theresia Dwi Herawaty, Arleen Heriningsih, Sucahyo 774 117 367 297 238 136 849

I
Ika, Siti Rohmah Ikhsan, Arfan Irawati, Yuke Iyhig, Wulan 524 708 929 759

B
Baridwan, Zaki Bastian, Indra Biyanto, Frasto Boediono, Gideon SB. Budileksmana, Antariksa Budiyanto, Enjang Tachyan 355 759 667 172 491 903

J
Januarti, Indira Jumaili, Salman 903 722

C
Cahyono, Dwi Cahyonowati, Nur 676 514

K
Komalasari, Puput Tri Komara, Acep Koroy, Tri Ramaraya Kurniawan, Bobby Kusuma, Indra Wijaya Kusumawati, Dwi Novi 554 836 917 23 631 248

E
Effriyanti Ekawati, Erni Ekayani, Ni Nengah Seri 747 1 820

L
Lekatompessy, Jantje Eduard Lestari, Murti Listianingsih Lo, Eko Widodo 643 504 565 396

F
Fanny, Margaretta Febrianto, Rahmat Fitriany Fuad 966 23;159 791 262

M
Mardiyah, Aida Ainul Martani, Dwi Mayangsari, Sekar Meiden, Carmel Meriewaty, Dian Mukhlasin Mulia, Teodora Winda Mursalim 565 325;538 46 117 277 929 631 195

G
Ghozali, Imam Gumanti, Tatang Ari 656;820 11

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SNA VIII Solo, 15 16 September 2005

N
Nashih, Moh. Nasir, Mohamad Nugrahaningsih, Putri 554 903 617

U
Utama, Siddharta Utami, Wiwik 475 100

O
Oktorina, Megawati 288

W
Widiastuty, Erna Windyastuti Wuryan A 159 667 460

P
Pebrikasari, Patricia Ajeng Petronila, Thio Anastasia Prabowo, Ronny 207 929 808

Y
Yolana, Chastina Yulianti Yusfaningrum, Kusnariyanti Yushanti, Lucia Yusnaini 538 791 656 849 736

R
Raharja, Surya Rahmawati Rasdianto Ratmono, Dwi Riyanto LS, Bambang 979 64;308 708 514 248

Z
Zu'amah, Surroh Zuhrotun Zulaekha 441 355 820

S
Sabeni, Arifin Saputra, Sylvia Sembiring, Eddy Rismanda Setyani, Astuti Yuli Sihaloho, Ferry Laurensius Siregar, Sylvia Veronica NP. Suartana, I Wayan Suaryana, Agung Subekti, Imam Sudaryono, Eko Arief Sudibyo, Bambang Suharli, Michell Sukarno, Hari Sulistio, Helen Sumarno, J. Sunarta, I Nyoman Suryani, Tri Suryaningsum, Sri Susi Suwito, Edy Syar'ie, Ahyadi 694 966 379 277 774 475 955 147 223;941 894 46 288 340 87 596 880 64 849 37 136 866

T
Tobing, Rudolf Lumban 117

76