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7/30/2019 Data Peserta Dan Abstract
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SIMPOSIUM
I. IDENTITAS PEMAKALA
A
BIDANG KAJIAN A
1. Nama :NovitaInstansi :Fakultas
Alamat` :Jl. A. Y
No. Telp : (0511) 4
Email :novifeu
2. Nama: : MF. ArrInstansi :UniversitAlamat` :Jl. Arjun
Jakarta B
No. Telp :(021)-56Email :rozi_adhi
3. Nama: :PARTIInstansi :STIE TRAlamat` :JL. KUBNo. Telp :0361 85Email :partiwi_a
4. Nama: :Neny DeInstansi :Dosen I
Alamat` : -No. Telp : -Email : -
5. Nama: :Sri WahInstansi : Dosen T
Alamat` : Juanda B
No. Telp : 0813306
Email : yuni71@
6. Nama: : JogiyantInstansi : Dosen T
Alamat` : Fakultasjl. Nusan
No. Telp : 0811267
Email :jogiyanto
7. Nama: : Dra. NorInstansi : Universit
Alamat` : Jalan Bri
No. Telp : 0511- 33
Email :hikmah
ASIONAL AKUNTANSI XIV ACEH
TIKEL KUANTITATIF-NASIONAL
UNTANSI MANAJEMEN DAN KEPERIL
(AKMK)
eningtyas Respati, SE., M.Si
Ekonomi Universitas Lambung Mangkurat Ba
ni Km. 36,8 No. 26 Banjarbaru - Kalimantan S
77172 / 08195140077
zi Adhikara
as Esa Unggul Jakarta
Utara No. 9, Tol Tomang, Kebun Jeruk,
arat 11510
4223/(021)-5801040 / Hp. 0813 1066 2429
[email protected] atau [email protected]
I DWI ASTUTI, SE, MSi, Ak
IATMA MULYA, BALI
GUNUNG, TEGAL JAYA, DALUNG, BAD
4076, TELP. 082146163028/08883291440
sriani
I Darmajaya Lampung
uni, SE., M.Si.
tap STIE Mahardhika Surabaya
isnis Center Kav. B1 Sidoarjo
2266
yahoo.com
Hartono, Prof. Dr. MBA, Aktap Universitas Gadjah Mada Yogyakarta
Ekonomika dan Bisnis UGM,ara, Kampus Bulaksumur, Yogyakarta, 55281
07
Hikmah, MSA
as Lambung Mangkurat
gjen H. Hasan Basry Banjarmasin
5116/0511-4310284
naila yahoo.co.id
KUAN
njarmasin.
latan
UNG, BALI
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SIMPOSIUM
8. Nama :Lili Suge
Instansi :Fakultas
Alamat` :Jl. Raya
No. Telp : 0815227
Email :li2k_feu
9. Nama: : Lili SugeInstansi : PNS (Do
Alamat` : Fakultas
Jakarta K
No. Telp : 0815227
Email : li2k_feu
10.Nama: : Agus ShInstansi : Fakultas
Alamat` : Jl. Raya
No. Telp : 0817676
Email : yulianto
11.Nama: : MunawaInstansi : Fakultas
Alamat` : Jl. Raya
No. Telp : 0856973
Email :-
12.Nama: : Dadan RInstansi : Fakultas
Alamat` : Jl. RayaNo. Telp 08131797
Email : ddn_ram
13.Nama: : Budi RaInstansi : Fakultas
Alamat` : Jl. Raya
No. Telp : 0254 280
Email : dfournon
14.Nama: : MunawaInstansi : Fakultas
Alamat` : Jl. RayaNo. Telp : 0254 280
Email : muchlish
15.Nama: : BarkahInstansi : Dosen P
Muham
Alamat` : Jalan Tid
No. Telp : 0815672
Email :
ASIONAL AKUNTANSI XIV ACEH
ng Wiyantoro, SE, MSi, Akt
Ekonomi Universitas Sultan Ageng Tirtayasa.
Jakarta Km 4 Pakupatan Serang - Banten
7460
ng Wiyantoro, SE, MSi, Akt
sen) Fakultas Ekonomi UNTIRTA
Ekonomi Universitas Sultan Ageng Tirtayasa Jl
m 4 Pakupatan Serang - Banten
7460
likhan Yulianto, SE, Ak, MSi
Ekonomi Universitas Sultan Ageng Tirtayasa
akarta Km 4 Pakupatan Serang - Banten
230
Muchlish, SE, AK, MSi
Ekonomi Universitas Sultan Ageng Tirtayasa
akarta Km 4 Pakupatan Serang - Banten
7711
mdhani, SE, MSi, Akt
Ekonomi Universitas Sultan Ageng Tirtayasa
akarta Km 4 Pakupatan Serang - Banten349 / 0813-18361836 / 087775035596
adhani
Ekonomi Universitas Sultan Ageng Tirtayasa,
akarta KM4 Pakupatan Serang
330 ext 224
Muchlish, SE., Ak., M.Si
Ekonomi Universitas Sultan Ageng Tirtayasa,
akarta KM4 Pakupatan Serang330 ext 224
usanto, SE, M.Sc
ogram Studi Akuntansi Fakultas Ekonomi -
adiyah Magelang (UMM)
ar No. 21 Magelang
317
. Raya
anten
anten.
niv.
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SIMPOSIUM
16.Nama: :FebrinaInstansi : FakultasAlamat` :-
No. Telp :-
Email :-
17.Nama: : I G N AgInstansi : FakultasAlamat` :-
No. Telp :-
Email :-
18.Nama: : RosalitaInstansi : Universit
Alamat` : Jl. Semar
No. Telp : 0877599
Email : rosali
19.Nama: : Aulia FuInstansi : Staf Pen
Univesit
Alamat` : Jl. Mayje
No. Telp : 0818050
Email : fuadra
20.Nama: :AscaryaInstansi :Universi
Alamat` : PerumahNo. Telp :(0281) 6
Email : ryan_glo
21.Nama: :BambanInstansi : Universit
Alamat` :Tambaks
Banyum
No. Telp :0281 641
Email : bpramuka
22.Nama: : Poppy Di
Instansi : UniversitAlamat` :Jl. Prof.
No. Telp :(0281) 6
Email :poppy_in
ASIONAL AKUNTANSI XIV ACEH
Ekonomi Universitas Udayana
ung Suaryana
Ekonomi Universitas Udayana
achma Agusti
as Negeri Malang
ang 5 Malang
7009
d Rahman
ajar Jurusan Akuntansi Fakultas Ekonomi dan
s Brawijaya
n Haryono 165 Malang
8494
a Rafinda
tas Jenderal Soedirman
n Bancarkembar Blok 5 no.3 Purwokerto9737 / 085726277108
g Agus Pramuka
as Jenderal Soedirman
ogra RT 02 RW05 Kecamatan Sumbang Kabup
as Jawa Tengah
149/081548800131
@yahoo.com
an Indira Kusuma
as Jenderal SoedirmanR. Bunyamin Purwokerto 53122
7970
isnis
aten
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SIMPOSIUM
23.Nama: : SyaifulInstansi :Fakultas
Alamat` : Jl. Dipati
No. Telp : 0812219
Email : syaiful_a
24.Nama: : Hari SurInstansi : Alumni
Alamat` :-
No. Telp :-
Email :-
25.Nama: : Andri PrInstansi : Staf Pen
Alamat` :-
No. Telp :-
Email :-
ARTI
BIDANG KAJIAN A
1. Nama: : WahyuInstansi : Fakultas
Alamat` : Jl Walan
No. Telp : 0817044Email : wahyu_
2. Nama: : MuhamInstansi : Staff Pen
Alamat` : Jl. Tanah
No. Telp :-
Email : ivaganza
3. Nama: : Ade SobInstansi : Fakultas
Alamat` :-
No. Telp :-Email :-
4. Nama: : Aaron GInstansi : -
Alamat` : Jl. Janur
No. Telp : 021 45
Email : : a.guing
ASIONAL AKUNTANSI XIV ACEH
nas
Ekonomi Universitas Padjadjaran
Ukur no.35 Bandung
16227
ono
E UNDIP Semarang
stiwi
ajar FE UNDIP Semarang
KEL KUANTITATIF-NASIONAL
KUNTANSI KEUANGAN DAN PASAR M
(AKPM)
idarjo, SE., M.Si
Ekonomi UTP
a Maramis No. 31
ad Ikbal, SE., MSA
gajar Fakultas Ekonomi, Universitas Mulawar
Grogot G. Kelua No. 1 Samarinda
@gmail.com
ina Hasibuan, SE
Ekonomi Universitas Indonesia
ing, S.E.
ndah III LA 11/4, Kelapa Gading, Jakarta Utar
2861/ 0818 720 990/
yahoo.com
DAL
an
14240
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SIMPOSIUM
5. Nama: : Aria FarInstansi : UniversitAlamat` : Griya Tu
No. Telp : 0815-91
Email : farah_mj
6. Nama: : Ari SitaInstansi : Staf Ban
Alamat` : Jl. Rasa
No. Telp : (0331) 4
Email : c_tha@p
7. Nama: : Prof. TatInstansi : Dosen F
Alamat` : Fakultas
Jember
No. Telp : (0331) 3
Email : tatangag
tatangag
8. Nama: : Feb TriInstansi : Fakultas
Alamat` : Bakalan
No. Telp : 0856406
Email :-
9. Nama: : Sutaryo,
Instansi : FakultasAlamat` : Gedung I
Jl. Ir. Sut
No. Telp : (0271) 6
Email : belanov
10.Nama: : Drs. MuInstansi : Fakultas
Alamat` : Gedung I
Jl. Ir. Sut
No. Telp : (0271) 6
Email :-
11.Nama: : Rika YulInstansi : FE Univ
Alamat` : Asrama
Kadipiro
No. Telp : (0271) 8
Email : rikayulia
ASIONAL AKUNTANSI XIV ACEH
hmita, Ak., CPA, MSM
as Indonesiagu Asri C4/ 16 Kelapa Dua Depok 16951
1714
@yahoo.com; [email protected]
astiti
Syariah Mandiri Malang
ala no.26 BTN Baratan Permai Jember 68112
2552 / 085649211149
lasa.com
ng Ary Gumanti, M.Buss.Acc., Ph.D.
kultas Ekonomi Universitas Jember
Ekonomi Universitas Jember Jl. Jawa 17
Jawa Timur 68121
7 990, 332 150, 332 735
yahoo.com; [email protected]
gmail.com
ijayanti
Ekonomi Jurusan Akuntansi UNS
3/05, Tembarak, Temanggung 56261
3663
SE, Msi, Ak
Ekonomi Jurusan AkuntansiV Fakultas Ekonomi, Universitas Sebelas Mare
ami 36A, Surakarta, 57126
3897/ (0271) 666441/ 08156704904
yahoo.com
ammad Agung Prabowo, M.Si, Ak.
Ekonomi Jurusan Akuntansi
V Fakultas Ekonomi, Universitas Sebelas Mare
ami 36A, Surakarta, 57126
3897/ (0271) 666441
iana
rsitas Sebelas Maret
iliter Sambirejo RT 06 RW IX No.8
Banjarsari Surakarta Jawa Tengah 57136
2223/081215122988/085725142424
t.
t.
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SIMPOSIUM
12.Nama: : Drs. AguInstansi : Dosen U
Alamat` :-
No. Telp : 0812297
Email :-
13.Nama: : Dr. Muh.Instansi : Dosen U
Alamat` :-
No. Telp : 0821363
Email :-
14.Nama: : Taufiq AInstansi : Dosen U
Alamat` :-
No. Telp : 0812258
Email :-
15.Nama: : Rizki RuInstansi : Ernst an
Alamat` : Jl. Al Bai
Jakarta T
No. Telp : 0813 29
Email : rizki.rudi
16.Nama: : Sylvia VInstansi : Departe
Alamat` : KampusNo. Telp : 7863558,
Email : sylvia.ve
17.Nama: : SoliyahInstansi : Universit
Alamat` : Jalan De
Bekasi Ti
No. Telp : 0813984
Email : qonita_s
18.Nama: : Ni Waya
Instansi : FakultasAlamat` : Jl. Raya
No. Telp : 0818055
Email : youna_h
19.Nama: : Dr. Ni KInstansi : Fakultas
Alamat` : Jalan Jen
No. Telp : 0361-29
Email : tut_ras@
ASIONAL AKUNTANSI XIV ACEH
s Budiatmanto, M. Si., Ak
iversitas Sebelas Maret (UNS) Surakarta
319
Agung Prabowo, M. Si., Ak
iversitas Sebelas Maret (UNS) Surakarta
6646
rifin, S.E., M. Si., Ak
iversitas Sebelas Maret (UNS) Surakarta
737
iantoro
Young (KAP Purwantono, Suherman, Surja)
dho RT 03 RW 05 No 43, Lubang Buaya,
imur 13810
600 39
ronica Siregar
en Akuntansi FEUI
I Depok 164247272425 Ext 402
[email protected], [email protected]
ulandari, SE, MSc
as Gadjah Mada
i Sartika Gg. Karya Bakti Rt. 003 Rw. 008
mur Jawa Barat 17113
5841 atau 085743004047
n Yuniasih, SE., MSi.
Ekonomi Universitas Udayanaemogan Gg. Baler Griya No. 3 Denpasar Bal
8710
tut Rasmini, SE. M.Si., Ak.
Ekonomi Universitas Udayana
deral Sudirman, Denpasar, Bali, 80232
632/ 08123950867
yahoo.com
o. 39
i 80221
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SIMPOSIUM
20.Nama: : Dr. MadInstansi : Fakultas
Alamat` : Jalan Jen
No. Telp : -
Email : dekyokw
21.Nama: : Endah SInstansi : Staf Pen
Politekni
Alamat` : Jl. Soeka
Jawa Ti
No. Telp : 0813347
Email :-
22.Nama: : Sandra AInstansi : Program
Alamat` : Bukti GriNo. Telp :-
Email :-
23.Nama: :LodovicuInstansi :Unika W
Alamat` :-
No. Telp :-
Email :-
24.Nama: : Sri HastuInstansi : UPN Vet
Alamat` : Jl. Ploso
Yogyaka
No. Telp : 0818-27
Email : sri_has_t
25.Nama: : Dr. TriyoInstansi : Universit
Alamat` : Jl. A. Ya
No. Telp : 0271 717
Email : triyonom
ASIONAL AKUNTANSI XIV ACEH
Gede Wirakusuma, SE., M.Si.
Ekonomi Universitas Udayana
deral Sudirman, Denpasar, Bali, 80232
warni, S.Sos.,MSA
ajar Jurusan Akuntansi
k Negeri Malang
rno Hatta PO Box 04 Malang
ur Indonesia
17677
ulia Z
Vokasi Akuntansi Universitas Indonesia
ya Cinere Blok G VI No. 20 Cinere Limo Dep
s Lasdi
idya Mandala Surabaya
ti, S.E., M.Si., Ak.
eran Yogyakarta
uning II/27 RT/RW 08/03 Minomartani, Ngagl
ta 55581
427/0274-882376
[email protected]/[email protected]
no, SE, M.Si
as Muhammadiyah Surakarta
i Tromol Pos I Kartasura, Surakarta
417 ex. 228/229/ 0271 7652497
k
ik, Sleman,
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SIMPOSIUM
ARTI
BIDAN
1. Nama: : Dita AnInstansi : Alumnus
Alamat` : Jl. Bouge
Purwoke
No. Telp : 085 224
Email : andrayan
ARTI
BIDANG
1. Nama: : SyurmitaInstansi : UniversitAlamat` : -
No. Telp :-
Email :-
2. Nama: : Eko SuwInstansi : UniversitAlamat` : -
No. Telp :-
Email :-
ARTI
BIDANG
1. Nama: : Dr. AgusInstansi : Dosen F
Alamat` : Jl. Erlan
No. Telp : (024) 84
Email : agsp_sis
2. Nama: : Siti Nur
Instansi : Magister
Alamat` : Jl. Ustad
No. Telp : 0815 692
Email : a_dees_ti
ASIONAL AKUNTANSI XIV ACEH
KEL KUANTITATIF-NASIONAL
G KAJIAN AKUNTANSI SYARIAH
(AKSR)
reanyUniversitas Jenderal Soedirman
nville RT. 01/04 No. 284, Grendeng,
to Utara, 53122
01000
KEL KUANTITATIF-NASIONAL
KAJIAN AKUNTANSI KEUANGAN
(ASPAK)
as Gadjah Mada
ardi
as Gadjah Mada
KEL KUANTITATIF-NASIONAL
KAJIAN AKUNTANSI MANAJEMEN
(ASPAM)
Purwanto, SE, MSi, Akt.
kultas Ekonomi Universitas Diponegoro
ga Tengah 17 Semarang
2528/ 0816669914
yahoo.com
adiyati, SE, MSi.
Akuntansi Universitas Diponegoro
Abbas No. 23 Kauman Brebes
4048 / 0888 653 7340
@yahoo.com
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SIMPOSIUM
ARTI
BIDAN
1. Nama: : Sri FadilInstansi : Program
Universit
Alamat` : Jl. Tama
No. Telp : (022) 42
Email : dilah71
ARTI
BIDANG KAJIAN AK
1. Nama: : Dwi MarInstansi : Departe
Alamat` : Program
Kampus
No. Telp : 7863424
Email : dwimarta
martani
2. Nama: : Fazri ZaInstansi : Departe
Alamat` : JampangKec. Gun
No. Telp :-
Email :-
3. Nama: : AristantiInstansi : Fakultas
Universit
Alamat` :-
No. Telp : 0818647
Email : aristanti
4. Nama: : Arvian TInstansi : Fakultas
Universit
Alamat` :-
No. Telp : (022) 87
Email : arvian_tr
ASIONAL AKUNTANSI XIV ACEH
KEL KUANTITATIF-NASIONAL
G KAJIAN GOOD GOVERNANCE
(ASPGG)
h, SE.M.Si. AkStudi Akuntansi Fakultas Ekonomi
s Islam Bandung
Sari No 1 Bandung
4064/(022) 4264064/ 081802230623 dan 0813
yahoo.com
KEL KUANTITATIF-NASIONAL
UNTANSI SISTEM INFORMASI DAN AU
(ASPSIA)
ani
en Akuntansi Fakultas Ekonomi Universitas In
DIII Akuntansi FEUI
EUI Depok, Depok 16424
kantor ext 401/ 081318227080 / 08161932935
ui.edu
lanien Akuntansi Fakultas Ekonomi Universitas In
No. 98 RT 01 RW 04 Desa Wanaherangung Putri, Bogor West Java, Indonesia 16965
Widyaningsih
Pendidikan Ekonomi dan Bisnis
as Pendidikan Indonesia
73
@yahoo.com
riantoro, S.Pd., M.SiPendidikan Ekonomi dan Bisnis
as Pendidikan Indonesia
822654 / 0852 202 10 865
1908015
ITING
onesia
onesia
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SIMPOSIUM
5. Nama: : Lili SugeInstansi : Fakultas
Alamat` : Jl. Raya
No. Telp : 0815227
Email : li2k_feu
ARTI
BIDANG KA
1. Nama: : MeizaroInstansi : Universit
Alamat` : Jl. Mente
Jakarta S
No. Telp : 021 91
Email : Meizaro
2. Nama : Ni WayaInstansi : Fakultas
Alamat` : Jl. Kamb
No. Telp : (0361) 2
Email : rusti_ari
3. Ni Wayan Rustiarini SE.,Instansi : Fakultas
Alamat` : Jl. Kamb
No. Telp : (0361) 2Email : rusti_ari
4. Nama :HaryaniInstansi : STIE Dh
Alamat` :-
No. Telp :-
Email :-
5. Nama : LinggarInstansi : Fakultas
Alamat` : -
No. Telp : -Email : -
6. Nama : MuchamInstansi : Fakultas
Alamat` : -
No. Telp : -
Email : -
ASIONAL AKUNTANSI XIV ACEH
ng Wiyantoro
Ekonomi Universitas Sultan Ageng Tirtayasa
akarta Km 4 Pakupatan Serang - Banten
7460
KEL KUANTITATIF-NASIONAL
IAN CORPORATE GOVERNANCE (CG)
as Bakrie Jakarta
ng Atas Selatan 3 no.24
latan - 12920
003175/ 085282797357
n Rustiarini SE., M.Si, Ak
Ekonomi Universitas Mahasaraswati Denpasar
oja No. 11 A Denpasar
2725
M.Si, Ak
Ekonomi Universitas Mahasaraswati Denpasar
oja No. 11 A Denpasar
armaputera
ratiwi
Ekonomi Universitas Diponegoro
d Syafruddin
Ekonomi Universitas Diponegoro
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SIMPOSIUM
ARTI
BIDANG KA
1. Nama: : Indah An
Instansi : Staf PenAlamat` :-
No. Telp :-
Email :-
2. Nama: : Drs. MaInstansi : Guru SM
Alamat` : Jl. Tham
Cipondo
No. Telp : 021 99
Email : maksum
3. Nama: : Dr. WiwiInstansi : Ketua Pr
Alamat` : Komplek
No. Telp : 0818700
Email : wiwikuta
4. Nama: : Edy SuprInstansi :-
Alamat` : Jl. Gunu
No. Telp : 081.325.
Email :-
5. Nama: : SeptianInstansi :-
Alamat` : Desa Su
No. Telp :-
Email :-
6. Nama :Lili Suge
Instansi :Fakultas
Alamat` :Jl. Raya
No. Telp : 0815227
Email :li2k_feu
7. Nama: : Agus ShInstansi : Fakultas
Alamat` : Jl. Raya
No. Telp : 0817676
Email : yulianto
ASIONAL AKUNTANSI XIV ACEH
KEL KUANTITATIF-NASIONAL
IAN PENDIDIKAN AKUNTANSI (PAK)
isykurlillah
ajar Jurusan Akuntansi FE Unnes
sum Hizbullah, M. Ak
A Negeri 56 Jakarta
in No. 96, Rt.03, Rw.05 No.96, Ketapang
, Kota Tangerang, Banten
10156 ; 081215424068
[email protected] or [email protected]
k Utami, Ak., M.Si
di Magister Akuntansi Universitas Mercu Bua
Pertambangan, Jl. Pejuangan No. 1, Rt. 01/01,
84
ianto, SE, Msi, Akt
gsahari RT 4/2 Genuksari Semarang
97748
ariyoga, SE
oharjo RT01/03 Solo
ng Wiyantoro, SE, MSi, Akt
Ekonomi Universitas Sultan Ageng Tirtayasa.
Jakarta Km 4 Pakupatan Serang - Banten
7460
likhan Yulianto, SE, Ak, MSi
Ekonomi Universitas Sultan Ageng Tirtayasa
akarta Km 4 Pakupatan Serang - Banten
230
m
a
Jakarta Barat
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SIMPOSIUM
8. Nama: : Dadan RInstansi : Fakultas
Alamat` : Jl. Raya
No. Telp 08131797
Email : ddn_ram
9. Nama: : MarwantInstansi : Politekni
Alamat` : Jalan An
Samarin
No. Telp : 0812552
Email : mas_mar
10.Nama: : M. RafkiInstansi : STEKPIAlamat` :-
No. Telp : 0812881
Email : rafky_na
11.Nama: :Pigo NauInstansi : Dosen U
Alamat` :-
No. Telp :-
Email :pigonauli
ARTIBIDA
1. Nama: : MaxsonInstansi : Departe
Alamat` :-
No. Telp :-
Email :-
2. Nama: : Dwi MarInstansi : Departe
Alamat` : Program
KampusNo. Telp : 0813182
Email : dwimarta
martani
ASIONAL AKUNTANSI XIV ACEH
mdhani, SE, MSi, Akt
Ekonomi Universitas Sultan Ageng Tirtayasa
akarta Km 4 Pakupatan Serang - Banten
349 / 0813-18361836 / 087775035596
o, SE, MSi, Akt
k Negeri Samarinda
klung Blok A no. 7 RT. 32, komp. Prevab Segi
a. Kalimantan Timur, 75123
613
Nazar
chool of Business and Management
3570
[email protected], [email protected]
li
iversitas Lampung
@yahoo.com
KEL KUANTITATIF-NASIONALG KAJIAN PERPAJAKAN (PPJK)
ijaya
en Akuntansi Fakultas Ekonomi Universitas In
ani
en Akuntansi Fakultas Ekonomi Universitas In
DIII Akuntansi FEUI
EUI Depok, Depok 164247080 / 08161932935
ui.edu
ri,
onesia
onesia
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SIMPOSIUM
ARTI
BIDANG KAJ
1. Nama: : AntoniusInstansi : Universit
Alamat` :-
No. Telp : 0815-90
Email : aheruset
2. Nama: : Evi DwiInstansi : Universit
Alamat` : Jl. Erlan
No. Telp :-
Email : evidwiwi
3. Nama: : Dra. IndiInstansi : FE Jurus
Alamat` : Jl. Erlan
No. Telp : (024) 84
Email : indira_p
4. Nama: : Ira GeralInstansi : STIE Ind
Alamat` : Jl. Kema
No. Telp : 012-717
Email : geraldina
5. Nama: : Hilda RoInstansi : Universit
Alamat` :-
No. Telp :-
Email :-
6. Nama: : Dwi CahyInstansi : Dosen T
Konsulta
Alamat` : Jl. Karim
No. Telp : (0331) 3
Email :-
7. Nama: : Liswan SInstansi :-
Alamat` :-
No. Telp :-
Email :-
ASIONAL AKUNTANSI XIV ACEH
KEL KUANTITATIF-NASIONAL
AN SISTEM INFORMASI DAN PROFESI
(SIPE)
Herusetya, Drs. Ak., MM.as Pelita Harapan (UPH)
2288
ijayani,SE
as Diponegoro
ga Tengah 17 Semarang
ra Januarti,MSi,Ak
n Akuntansi Universitas Diponegoro
ga Tengah 17 Semarang
0661 / (024) 8450662
ina, SE, Ak ., MS.Ak
onesia banking School (IBS)
g Raya No. 35 Kebayoran Baru Jakarta Selata
1838; 021-7196535/ 0818-0880-1617
ssieta
as Indonesia
ono
tap Fakultas Ekonomi Universitas Muhammadi
n Manajemen dan akuntansi
ata No. 49 Jember PO.BOX 104 Jember 6812
6728 Fax (0331) 337957
etiawan W, SE
12730
yah Jember
1
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SIMPOSIUM
8. Nama: : Dr. FitriaInstansi :-
Alamat` :-
No. Telp : 021-877
Email : fitri_any
9. Nama: : FebrianInstansi : Mahasis
Akuntansi
Jakarta
Alamat` : Perum T
No. Telp : 021 5935
Email : el_fabra
10.Nama: : Dr. AmilInstansi : Fakultas
Alamat` :Jl. Ir. H.
No. Telp : 021-749
Email : msmagis
12.Nama: :Dr. H. YInstansi : Ketua Ju
Universit
Alamat` : Komplek
Kel.Kub
No. Telp : 0858 353
Email :-
13.Nama: : Selly DeInstansi :Jurusan
Alamat` :-
No. Telp :-
Email :-
14.Nama: : RahayuInstansi : Universit
Alamat` :-
No. Telp :-
Email :-
ASIONAL AKUNTANSI XIV ACEH
ny SE., M.Si., Ak
0659/ 08158813174
yahoo.com
warto,SE
a Pasca Sarjana Magister
Universitas Budi Luhur
man Walet SK2/36 Ps.Kemis Tangerang 1556
3668/ 0856 7850031
yahoo.com
in, SE, Ak, M.Si
Ekonomi dan Bisnis UIN Syarif Hidayatullah J
uanda No. 95, Ciputat, Tangerang Selatan, Ban
006/ 081280082154
skar, S.E., M.A., Ak.
usan Akuntansi Fakultas Ekonomi
s Andalas,
Andalas Makmur Blok A.I / 1 Simpang Andur
Parak Karakah, Padang
3 5430
isia, S.Ekuntansi Fakultas Ekonomi Universitas Andal
as Jambi
karta
ten 15412
ing,
s
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SIMPOSIUM
ART
BIDANG KAJIAN A
1. Nama: : AndayanInstansi : Staf Pen
Indonesi
Alamat` : Jln. Men
No. Telp : (031)-59
Email : andayani
2. Nama: : AkhmadInstansi : Staf Pen
Indonesi
Alamat` : Jln. Men
No. Telp : (031)-59
Email : akhmadri
3. Nama: : Herlina,Instansi : Manajer
Alamat` : Jl. Teuku
No. Telp : (0354) 6
Email : hanna_h
4. Nama: :TubagusInstansi : FE Univ
Alamat` :-
No. Telp :-Email :-
5. Nama: :Ewing YInstansi : FE Univ
Alamat` :-
No. Telp :-
Email :-
6. Nama: : FachliaInstansi : FE Univ
Alamat` :-
No. Telp :-Email :-
ASIONAL AKUNTANSI XIV ACEH
IKEL KUALITATIF-NASIONAL
UNTANSI MANAJEMEN DAN KEPERIL
(AKMK)
i, SE., MSi., Ak.ajar Jurusan Akuntansi Sekolah Tinggi Ilmu E
(STIESIA) Surabaya
r Pumpungan 30 Surabaya 60118
7505, 5947840
Riduwan, Dr., MSA., SE., Ak.
ajar Jurusan Akuntansi Sekolah Tinggi Ilmu E
(STIESIA) Surabaya
r Pumpungan 30 Surabaya 60118
7505, 5947840
E., MSA.
Keuangan PT NAV Jaya Mandiri Surabaya
Umar 36, Kediri, Jawa Timur
7319/ 081-7036-7777-3
Ismail
rsitas Sultan Ageng Tirtayasa Serang
visa Ibrani
rsitas Sultan Ageng Tirtayasa Serang
lmi
rsitas Sultan Ageng Tirtayasa Serang
KUAN
onomi
onomi
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SIMPOSIUM
7. Nama: : I Gusti AInstansi : Departe
dpk pada
Dosen tit
Alamat` : RumahJln. Tran
No. Telp : 0813544
Email : omikade
8. Nama: : Gugus IriInstansi : Fakultas
Alamat` :-
No. Telp :-
Email :-
9. Nama: : Eko GaniInstansi : Fakultas
Alamat` :-
No. Telp :-
Email :-
10.Nama: : Ayudia SInstansi : Staf Pen
Alamat` : Fakultas
Jln. Maja
No. Telp : (0370)-6
Email : ayudia_1
ART
BIDANG
1. Nama: : MuhamInstansi : Staff Pen
Alamat` : Jl. Tanah
No. Telp :-
Email : ivaganza
ASIONAL AKUNTANSI XIV ACEH
yu Agung Omika Dewi, SE., MSA., Ak
en Pendidikan Nasional Kopertis Wilayah VIII
Universitas Pendidikan Nasional Denpasar
ipan pada STIE Panca Bhakti Palu
inas Wakapolres, Polres Parigi MoutongSulawesi, Pangi, Sulawesi Tengah
1300
anto
Ekonomi Universitas Brawijaya
s Sukoharsono
Ekonomi Universitas Brawijaya
okarina, SE., MSA., Ak
ajar Jurusan Akuntansi Universitas Mataram
Ekonomi Universitas Mataram
pahit No.62 Mataram
1935
IKEL KUALITATIF-NASIONAL
KAJIAN AKUNTANSI KEUANGAN
(ASPAK)
ad Ikbal, SE., MSA
gajar Fakultas Ekonomi, Universitas Mulawar
Grogot G. Kelua No. 1 Samarinda
@gmail.com
Bali
an
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SIMPOSIUM
ART
BIDANG
1. Nama: : HaryaniInstansi : Sekolah
Alamat` :-
No. Telp :-
Email :-
2. Nama: : MuchamInstansi : Universit
Alamat` :-
No. Telp :-
Email :-
ART
BIDAN
1. Nama: : Dahnil AInstansi : Universit
Alamat` : Fakultas
(UNTIRT
No. Telp : 0816782
Email : dahnilan
2. Nama: : Yeni JanInstansi : Universit
Alamat` : Fakultas
(UNTIRT
No. Telp : 0812274
Email : yeni_jan
3. Nama: : Dr. FransInstansi : Staf Pen
Alamat` : Jln.Tanju
No. Telp : (0411)-8Email : tatoranda
4. Nama: : Janets SilInstansi : Mahasis
Alamat` : Jln. Kija
No. Telp : 0857563
Email :janet_mi
ASIONAL AKUNTANSI XIV ACEH
IKEL KUALITATIF-NASIONAL
KAJIAN AKUNTANSI MANAJEMEN
(ASPAM)
inggi Ilmu Ekonomi (STIE) Dharmaputera
d Syafruddin
as Diponegoro
IKEL KUALITATIF-NASIONAL
G KAJIAN GOOD GOVERNANCE
(ASPGG)
nzar Simanjuntak, SE, ME
as Sultan Ageng Tirtayasa (UNTIRTA)
Ekonomi Universitas Sultan Ageng Tirtayas
) Jl. Pakupatan Km. 4, Serang, Banten
153
arsi, SE, Ak, MSc
as Sultan Ageng Tirtayasa (UNTIRTA)
Ekonomi Universitas Sultan Ageng Tirtayas
) Jl. Pakupatan Km. 4, Serang, Banten
1513
iskus Randa, SE,MSi,Ak.
ajar Jurusan Akuntansi Universitas Atma Jaya
ng alang No.23 Makassar
1038, [email protected]
via
i FE Univ. Tadulako
g Selatan 2
12321
akassar
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SIMPOSIUM
5. Nama: : MuhamInstansi : Dosen T
Universit
Alamat` : Kampus
No. Telp : 0813344Email : ancha_le
ART
BI
1. Nama: : Dian PurInstansi : Unika W
Alamat` :-
No. Telp :-
Email :-
2. Nama: : MutiaraInstansi : Fakultas
Alamat` :-
No. Telp :-
Email :-
3. Nama: : Gita AraInstansi : Fakultas
Alamat` :-No. Telp :-
Email :-
4. Nama: : Fitri AhInstansi : Fakultas
Alamat` :-
No. Telp :-
Email :-
ARTIKEBIDANG KAJIAN AKMK
1. Nama: : Dyah EkInstansi :-
Alamat` :-
No. Telp : 085 868
Email : dyah_ek
ASIONAL AKUNTANSI XIV ACEH
ad Ansar, SE., MSA., Akt
tap Fakultas Ekonomi Jur. Akuntansi
as Tadulako Palu
umi Tadulako, Tondo - Palu
IKEL KUALITATIF-NASIONAL
ANG KAJIAN PERPAJAKAN
(PPJK)
ama Sari
idya Mandala Surabaya
utiah
Ekonomi Universitas Trunojoyo
y Harwida
Ekonomi Universitas Trunojoyo
ad Kurniawan
Ekonomi Universitas Trunojoyo
KUANTITATIF INTERNASIONAL(AKUNTANSI MANAJEMEN DAN KEPE
ari Sekar Jatiningsih, SE, Ak, M.Sc
2 8080 / 0274 7132744
ILAKUAN)
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SIMPOSIUM
2. Nama: : MahfudInstansi : Dosen T
Alamat` : Fakultas
jl. Nusan
No. Telp : 0274-54Email : mahfud
mahfud
3. Nama: : Putri ParInstansi : FacultyAlamat` :-
No. Telp : -
Email : -
4. Nama: : FrendyInstansi : S1 Akun
Universit
Alamat` : Pogung
No. Telp : 0852683
Email : frendy.le
5. Nama: : Indra WiInstansi : Dosen T
Alamat` : Fakultas
jl. Nusa
No. Telp :-
Email :-
ARTIKE
BIDANG KAJIAN AKP
1. Nama: : Dr. RatnInstansi : Graduate
Universit
Alamat` : Jln. Pala
No. Telp : (021) 75
Email : ratnawa
2. Nama: : Ika Merd
Instansi : Alumni
Alamat` :-
No. Telp : -
Email :-
ASIONAL AKUNTANSI XIV ACEH
holihin, Ph.D
tap Universitas Gadjah Mada Yogyakarta
Ekonomika dan Bisnis UGM,
ara, Kampus Bulaksumur, Yogyakarta, 55281
510, ext: 335ugm.ac.id
gadjahmada.edu
mitha
f Economics and Business, Universitas Gadjah
ansi Fakultas Ekonomika dan Bisnis
as Gadjah Mada
aru F-25 Yogyakarta
6711
@gmail.com
aya Kusuma, Prof. Dr. MBA, Ak
tap Universitas Gadjah Mada Yogyakarta
Ekonomika dan Bisnis UGM,
tara, Kampus Bulaksumur, Yogyakarta, 55281
KUANTITATIF INTERNASIONAL
(AKUNTANSI KEUANGAN DAN PASAR
Wardhani, MSi, CPFS
Program in Accounting Faculty of Economics,
y of Indonesia
No. 315C Blok A, Cinere Estate Cinere Depok
4557/ (021) 7500987 / 08179865683
ekawati S.E
f Universitas Bakrie, Accounting Major
Mada
MODAL)
16514
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SIMPOSIUM
3. Nama: : Dr. RegiInstansi : Lecturer
Alamat` :-
No. Telp :-
Email :-
4. Nama: : Imam SuInstansi : Universit
Alamat` : Jurusan
Universit
Jawa Ti
No. Telp :(0341)4Email : imm_sub
ims.bekti
5. Nama: : SumiyanInstansi : UniversitAlamat` :-
No. Telp :-
Email :-
6. Nama: : HendrianInstansi : OpenUnAlamat` :-
No. Telp :-
Email :-
7. Nama: : Zaki BariInstansi : Dosen TAlamat` : Fakultas
jl. Nusan
No. Telp : -
Email : -
8. Nama: : Slamet SInstansi : Dosen T
Alamat` : Fakultas
jl. Nusan
No. Telp : -
Email : -
9. Nama: : JogiyantInstansi : Dosen T
Alamat` : Fakultas
jl. Nusan
No. Telp : 0811267
Email :jogiyanto
ASIONAL AKUNTANSI XIV ACEH
a J. Arsjah
in Accounting Major, Universitas Bakrie, Jakar
bekti
as Brawijaya
kuntansi Fak, Ekonomi Dan Bisnis
as Brawijaya Jl. M.T. Haryono 165 Malang
ur 65145
3909, HP. 081233590275
y of Gadjah Mada
iversity Indonesia
dwan, Prof. Dr. M.Sc, Aktap Universitas Gadjah Mada Yogyakarta
Ekonomika dan Bisnis UGM,
ara, Kampus Bulaksumur, Yogyakarta, 55281
giri, Prof. Dr. MBA, Ak
tap Universitas Gadjah Mada Yogyakarta
Ekonomika dan Bisnis UGM,
ara, Kampus Bulaksumur, Yogyakarta, 55281
Hartono, Prof. Dr. MBA, Ak
tap Universitas Gadjah Mada Yogyakarta
Ekonomika dan Bisnis UGM,
ara, Kampus Bulaksumur, Yogyakarta, 55281
07
a
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SIMPOSIUM
10.Nama: : SaifulInstansi : Universit
Alamat` :-
No. Telp :-
Email :-
ARTIKE
BIDANG KAJIA
1. Nama: : Pipiet PInstansi :Alumni
Univers
Alamat` : Kampus
No. Telp :-
Email : kempit
2. Nama: : Dr. Oma
Instansi :Staf Pen
Univers
Alamat` : Kampus
No. Telp :085227
Email : kempit
3. Nama: : Krishno
Instansi :Fakultas
UniversAlamat` : Kampus
No. Telp :-
Email : -
ARTIKE
BIDANG KA
1. Nama: : Salim DaInstansi : Indonesi
SupervisAlamat` : Jakarta, I
No. Telp :-
Email :-
ASIONAL AKUNTANSI XIV ACEH
as Bengkulu
KUANTITATIF INTERNASIONAL
ASPSIA (SISTEM INFORMASI DAN AUD
nida
S1 Fakultas Ekonomi Jurusan Akuntansi
itas Jenderal Soedirman
Grendeng Kotak Pos 109 Purwokerto 53122
n Rusmana, S.E, M.Si, Ak.
gajar Alumni Fakultas Ekonomi Jurusan Akunt
itas Jenderal Soedirman
Grendeng Kotak Pos 109 Purwokerto 53122
67466
Rachmi Fitrijati, S.E, M.Si, Ak
Ekonomi Jurusan Akuntansi
itas Jenderal SoedirmanGrendeng Kotak Pos 109 Purwokerto 53122
KUANTITATIF INTERNASIONAL
IAN CG (CORPORATE GOVERNANCE)
rmadi
n Capital Market and Financial Institution
ry Agency (Bapepam-LK)ndonesia
IT)
nsi
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SIMPOSIUM
2. Nama: : Drs. MuInstansi : Fakultas
Alamat` : Jl. Ir. Sut
No. Telp : (0271) 6
Email : maprabo
ARTIKE
BIDANG KAJIAN SIPE (SI
1. Nama: : RahmatInstansi : Dosen F
Alamat` : Jalan Mu
No. Telp : 0813 28
Email : Febriant
ARTIK
BIDANG KA
1. Nama: : Ari KamInstansi : STIE Ma
Alamat` : Puri Inda
No. Telp : 0815557
Email : kamayan
2. Nama: : Iwan Triy
Instansi : UniversitAlamat` :-
No. Telp :-
Email :-
3. Nama: : Gugus IriInstansi : Universit
Alamat` :-
No. Telp :-
Email :-
4. Nama: : Aji Dedi
Instansi : UniversitaAlamat` :-
No. Telp :-
Email :-
5. Nama: : Dianne FInstansi : Faculty o
Alamat` : Raya Kal
No. Telp : (031) 29
Email : difrisko1
ASIONAL AKUNTANSI XIV ACEH
ammad Agung Prabowo, M.Si, Ak.
Ekonomi Jurusan Akuntansi Universitas Sebela
ami 36A, Surakarta, 57126
3897/ (0271) 666441
KUANTITATIF INTERNASIONAL
TEM INFORMASI, AUDITING DAN ETI
ebrianto
kultas Ekonomi, Universitas Andalas, Padang
rai No. 22, Air Tawar Barat, Padang, Sumatera
51 801
[email protected] febrianto[dot]rahmat[at]g
L KUALITATIF INTERNASIONAL
JIAN PAK (PENDIDIKAN AKUNTANSI)
yanti
ardhika Surabaya, Juanda Business Centre Kav B1-
h D-11, Sidoarjo
7916
uwono
s Brawijaya
nto
s Brawijaya
Mulawarman
s Brawijaya
risko
f Business and Economics, Universitas Suraba
irungkut, Surabaya-60293, INDONESIA
1297, 2981300
@yahoo.fr
s Maret
A PROFES)
Barat
ail[dot]com
B7
a
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SIMPOSIUM
Nama: : D
Instansi : Faculty o
Alamat` : Raya Kal
No. Telp : +63 8585
Email : desi_aris
ASIONAL AKUNTANSI XIV ACEH
esi Arisandi
f Business and Economics, Universitas Suraba
irungkut, Surabaya-60293, INDONESIA
0003432
a
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SIMPOSIUM
BIDANG KAJIAN A
DETERMINAN PERILAKU M
Novita
Universita
This research adopts
factors affecting the
financial reporting.
the effects of attitu
perceived behavioral
commit fraudulent fi
climate.
This research applies
and judgment samplin
subjects are account
industry in Indonesi
distributed during th
the 186 returned que
analysis. The remain
defects (38). The res
analyse the hypotheses
Empirical evidence f
effect of attitude to
managers intentions
However, ethical clim
perceived behavioral
commit fraudulent fina
Keywords : fraudul
behavior, attitude to
behavior control, ethi
ASIONAL AKUNTANSI XIV ACEH
ABSTRAKSI ARTIKEL
KUANTITATIF-NASIONAL
UNTANSI MANAJEMEN DAN KEPERIL
(AKMK)
NAJER DALAM MELAKUKAN KECURANGA
LAPORAN KEUANGAN
eningTyas Respati, SE., M.Si
s Lambung Mangkurat Banjarmasin
ABSTRACT
the theory of planned behavior
managers intention to commit
he purpose of this research are
de toward behavior, subjective
control on the managers in
nancial reporting moderated
a mail survey as data collec
as sample collection metho
ng and finance managers of
a. There are 1,700 question
research. However, there are
stioners to be included in t
ng questioners are excluded
earch uses a Structural Equati
of the study.
nds that ethical climate mo
ward behavior and subjective n
to commit fraudulent financial
te insignificantly moderates th
control on the managers in
ncial reporting.
ent financial reporting, theory
ard behavior, subjective norms
cal climate.
KUAN
PENYAJIAN
to examine
fraudulent
to examine
norms, and
tention to
by ethical
tion method
. Research
manufacture
ers to be
only 148 of
e research
because of
n Model to
erates the
rms on the
reporting.
e effect of
entions to
of planned
, perceived
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SIMPOSIUM
PERILAKUDI
The aim research was to assess anstock selection decisions candidatedepends on the influence of financiarisk. Implications of the intention to vType of research is explanatory peDimension of time is one shot study.The unit of analysis is the individuaModeling (SEM) with AMOS prograThe study shows that the usefulnesrevision, risk perceptions, and subjdiscounting; risk perception has ppositive influence on mental discounof returns.Study findings indicate that accounand full disclosure. Accounting infoperception, as well as having valudecisions. Securities analysts to b
neutral preferences in stocks selecti
Keywords : Usefulness of AccouRisk Perception, Ment
ASIONAL AKUNTANSI XIV ACEH
MENTAL DISCOUNTINGANALIS EFEKURSA EFEK INDONESIA (BEI)
M.F. Arrozi Adhikaraniversitas Esa Unggul, Jakarta
abstract
d obtain empirical evidence of behavior securities a(mental discounting) at the Indonesian Stock Exc
l information, beliefs revision, subjective norm, and pote shares is the hope to maximize the utility of inveceptional research with survey methods. Type of pThe respondents were securities analysts with a sal securities analysts. Analysis of data used Structu.
s of accounting information has positive influence octive of return; beliefs revision has positive influencositive influence on mental discounting; subjectivting; and mental discounting has positive influence o
ting information has the characteristics of relevancmation useful in revision of beliefs, providing unsy
relevance and usefulness in decision-making stosophisticated, rational, prudent, receive hallo eff
n.
ting Information, Belief Revision, Subjective Noral Discounting, Subjective of Return.
alyst in theange whicherception oftors.rimary data.ple of 178.al Equation
the beliefse on mental
norm hasn subjective
, reliability,tematic riskck selectionct, and risk
m,
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SIMPOSIUM
TRUST DAN KU
INTELLECTUAL
PA
S
The purposes of this study aintellectual capital and to exami
Intellectual capital represents incapital, customer capital, and stculture as drivers of intellectualstudy. Data used for this studreturning the questionnaire. 50
financial institution companies(21,80%). Analysis conductedsoftware. The results shows thathaving an effect positively signsignificant to structural capital.to human capital, and have astructural capital. Human capitstructural capital. Customer capStructural capital has an effectthis study expected can give thintellectual capital, and accou
performance of business. Evalu
practical contribution to organizfor the decision making of organ
Keywords: intellectual capital, o
ASIONAL AKUNTANSI XIV ACEH
TUR ORGANISASI SEBAGAI PENGGER
APITAL TERHADAP KINERJA ORGANI
TIWI DWI ASTUTI, SE, MSi, Ak
TIE TRIATMA MULYA, BALI
ABSTRACT
e to examine influence trust and organizatne influence intellectual capital to organizatioeraction from three intellectual capital elementuctural capital. Examination to role of trust ancapital which have never been conducted, thowas collected from financial manager that
0 questionnaires were sent to financial manaat Bali. The questionnaire that useful for ay SEM multivariate technique with AMOS 7.trust have an effect negatively not significant tificant to customer capital, and have an effeOrganizational cultures have an effect positive
effect negatively not significant to customel has an effect positively significant to custom
ital has an effect positively not significant to sositively significant to organizational perfor
oretical contribution at development of modeting management, regarding measurement oted from practical benefit, result of this study e
ation, especially in the case management of inzation.
rganizational culture, organizational performa
K
SASI
onal culture toal performance.
s that are humand organizationalse motivates thiscompleting anders in bank andnalysis was 109
and SPSS 17.0human capital,
ct positively noty not significant
capital and ofer capital and ofructural capital.ance. Results ofand concept oforganizational
xpected can give
tellectual capital
ce, and trust.
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SIMPOSIUM
PENGARUH TINGKAT
TERHADA
D
This study examines the impact
trust in the supervisor (interperso
distributive justice, and feedback
subordinates trust in the supervi
middle and lower level managers
procedural justice, distributive ju
between formality of the perform
means the relationship between f
in the supervisor is a direct relati
budgetary slack.
Key Words:Degree of FormalityDistributive Justice (fairness), FBudgetary Slack, Aerospace Ind
ASIONAL AKUNTANSI XIV ACEH
FORMALITAS EVALUASI KINERJA PE
ASPEK KEPERILAKUAN MANAJER
Neny Desriani
osen IBI Darmajaya Lampung
Mahfud Sholihin
sen FEB Universitas Gajah Mada
ABSTRACTf degree of performance evaluation formality o
nal trust) with three mediating variables: proce
quality. In addition, this study examines the im
or on budgetary slack. This study uses survey
in an aerospace industry as respondents. The r
stice, and feedback quality do not mediate the r
ance evaluation and subordinates trust in the s
ormality of the performance evaluation and sub
onship. This study also shows that trust can red
of the Performance Evaluation, Procedural Juedback Quality, Subordinates Trust in the Supstry
SEPSIAN
n subordinates
ural justice,
pact of
ethod, with 97
sults show that
lationship
pervisor. That
rdinates trust
ce the
tice (fairness),ervisor,
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SIMPOSIUM
Efek Rem
D
Abstract: The purpose of this seffects and anchoring-adjustmenthe cognitive mechanism in pr
judgments of investors in evaluaaccounting often focus on the
mechanism based on a systemadisclosure of prior-period bencgain or loss, which, in turn, influ2005). Using Hogarth and Einh
point theory from psychology, tbehave differently to anchoringwhether investors revisi theirannouncement. The experimeninformation can influences inves
Keywords: Anchoring-adjustmtheory, strategic reference-point
ASIONAL AKUNTANSI XIV ACEH
inder dan Anchoring-adjustment
lam Pengumuman Laba
Sri WahyuniSTIE Mahardhika Surabaya
Jogiyanto HartonoUniversitas Gadjah Mada
udy was to provide empirical support regardit in earnings announcements. This study is impcessing the information that the consequenceting company performance. During this studyonsideration in the framework of investment
ic and accurate. Much prior research has demark in earnings announcement that focus
ences investor judgments (Schrand dan Walthorns (1992) belief-adjustment theory and stris paper extend such research by investigatiand remainder effect. In addition, this studyevaluation when they allowed to re-examinetal results suggest that remainder effects anorjudgments in evaluating of company perfor
nt, remainder effect, cognitive mechanism,theory.
g the remainderrtant to explainss can affect thef the behavioraldecision-making
cribed strategicn the transitory
er 2000; Krischetegic reference-g how investorslso investigates
the prior-periodanchoring of
ance.
elief-adjustment
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SIMPOSIUM
FAKTO
LUAS PEN
DALAM LAPO
YANG TER
(Universita
Abstract
This research aims t
which affect the lev
annual report of banExchange. The factors
firm listing age, di
of commissioner board.
Population of this
Indonesian Stock Exc
been 19 companies se
using purposive sampl
to detect the level
include mandatory and
examining hypothesis
16.0 program. It use
test to examine partiaThe results indicate
dispersed ownership,
simultaneously affe
Partially, company s
positive significant
disclosure, and firm
influence to corpo
ownership and profit
corporate governance d
that 52,1% variety o
explained by variety
asset, firm listing asize of commissioner
other factors unexamin
Keywords : Corpora
Governance disclosure,
ASIONAL AKUNTANSI XIV ACEH
R-FAKTOR YANG MEMPENGARUHI
UNGKAPAN CORPORATE GOVERNANCE
AN TAHUNAN PERUSAHAAN PERBANKAN
AFTAR DI BURSA EFEK INDONESIA
Noor Hikmah
Chairina
Desilarina Rahmayanti
s Lambung Mangkurat Banjarmasin)
o test and to prove empirica
el of corporate governance di
ing companies listed in Indontested in this research are co
persed ownership, profitabilit
esearch is banking companies
ange during 2007 until 2009.
ected as the sample of this
ng method. There are 126 discl
of corporate governance discl
voluntary disclosure. The te
is multiple regression analys
F-test to examine simultaneo
lly.that company size, firm li
profitability and size of
t corporate governance
ze and size of commissioner
influence on corporate
listing age has a significa
rate governance disclosure.
ability have insignificant in
isclosure. Adjusted R2is 0,521
f corporate governance disclos
of the five independent varia
e, dispersed ownership, profitaoard. The rest, 47,9% can be e
ed in this research.
te Governance, Annual Report,
Banking Companies.
ly factors
closure in
sian Stockmpany size,
, and size
listed in
There have
esearch by
osure items
sure which
hnique for
is by SPSS
sly and t-
sting age,
ommissioner
disclosure.
board have
governance
t negative
Dispersed
fluence to
which means
ure can be
bles: total
bility, andxplained by
Corporate
7/30/2019 Data Peserta Dan Abstract
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SIMPOSIUM
PERSEPSI AUDITOR, AKU
KONSEP DASAR, PENGUK
(Univer
The main objective of
any expectation gap
(lecturer of accoun
Indonesia. The expe
perceptions of the rol
This research represesampling technics in
a survey of 644 resp
156 management accou
Wallis test Independe
in Indonesia.
The result found evi
Indonesia in conceptu
of enviromental acc
accounting. Result of
are significantlly
accountant and man
enviromental accountidifference auditor,
accountant on measure
arent significantlly
accountant and man
enviromental accountin
Keywords: Perception,
Measurement of En
Enviromental Accountin
ASIONAL AKUNTANSI XIV ACEH
TAN PENDIDIK DAN AKUNTAN MANAJE
RANDAN PENGUNGKAPANAKUNTANSI
Lili Sugeng Wiyantoro
gus Solikhan YuliantoMunawar Muchlis
Dadan Ramdhani
itas Sultan Ageng Tirtayasa)
Abstract
this study is to examine the e
between auditor, education
ting) and management accoun
tation gap may arise throu
e of enviromental accounting.
nts the empirical test whichdata collection. Data were coll
ondents (259 auditors, 229 lec
tants). Hypothesis testing us
t to known existence audit expe
dence of a wide audit expecta
l of enviromental accounting,
unting and disclosure of e
hypothesis examination indicate
erception difference auditor,
agement accountant on con
ng, there are significantllyeducation accountant and
ent of enviromental accounting
perception difference auditor
agement accountant on dis
g
Conceptual of Enviromental
iromental Accounting, Disc
g
EN TENTANG
INGKUNGAN
xistence of
accountant
tant in
gh diverse
sed randomected using
turers, and
s Kruskal-
ctation gap
tin gap in
measurement
nviromental
that there
education
eptual of
perceptionmanagement
and there
education
losure of
Accounting,
osure of
7/30/2019 Data Peserta Dan Abstract
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SIMPOSIUM
INOVASI PRODUK DAN
(Studi pada Man
Muna
E
(FE Universit
Increased awarene
encouraged organisatio
accounting(EMA), which
users, including an in
to test the relationsh
of EMA, environmental
innovation product andof EMA.
Data were collect
companies in Banten wi
analysed using Structu
AMOS (Analysis of Mome
The result indica
between prospector str
accounting (EMA), ther
environmental manageme
product and innovation
relationship between s
innovation process. Tand industry as contro
positive relationship
(EMA).
Keywords: Environmenta
Corporate str
ASIONAL AKUNTANSI XIV ACEH
PROSES ; IMPLIKASI AKUNTANSI M
LINGKUNGAN
jer Perusahaan Manufaktur di Ba
Budi Ramadhaniar Muchlish, SE.,Ak, M.Si
lvin Bastian, SE, M.Si
as Sultan Ageng Tirtayasa, Bante
ABSTRACT
ss regarding environmental issue
ns to use environmental manageme
has been said to deliver many
crease in innovation. This resea
ip between strategy as anteceden
management accounting (EMA), an
innovation process as consequen
ed from 270 managers of manufact
th purposive sampling. The hypot
ral Equation Model (SEM) with th
nt Structure) version 7.0.
te that there is a positive rela
ategy and environmental manageme
e is a positive relationship bet
nt accounting (EMA) and both of
process, and there is a negati
trategy and both of innovation
his research was used R&D effortl variable, and only industry th
with environmental management a
l management accounting, Innovat
ategy, AMOS
NAJEMEN
ten)
n)
s has
nt
enefits to
rch aims
t variable
both of
t variable
uring
hesis was
e Program
tionship
nt
ween
innovation
e
roduct and
, size,at have
counting
ion,
7/30/2019 Data Peserta Dan Abstract
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SIMPOSIUM
Pengaruh Tanggungjawab,
Dalam Pengambilan Kep
Uni
Previous researchers have found
decisions made by individual gro
may influence whether group de
alternatives, and (2) the level of r
successful project.
This research uses 2 x 2 within s
students. In order to test hypothe
Result of an experiment shows t
positively and negatively, and w
Key Words :Responsibility, Int
ASIONAL AKUNTANSI XIV ACEH
otivasi Intrinsik dan Pembingkaian Inform
tusan Investasi Dengan Group-Shifts Sebag
Pemoderasi
(Studi Eksperimen)
Barkah Susanto
versitas Muhammadiyah Magelang
ABSTRACT
that group decisions are either more or less riski
up members. This study proposes and tests thre
isions become more or less risky: (1) the frami
esponsibility for a prior related decision, and (3
bject experimental designs. Participants are 8
is, paired sample t-test is used as different test
at the decisions made by subject differ in infor
en reward was given for successful project.
insic Motivation, Framing and Group-Shift
asi Anggaran
i Variabel
er compared to
conditions that
g of decision
) the reward of
undergraduate
nalysis tool.
ation framed
7/30/2019 Data Peserta Dan Abstract
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SIMPOSIUM
FAKTOR-FAKTOR YAN
TANGGUN
PADA PERUSAHAA
Fak
Tanggung jawab sosial
perusahaan yang terdaftar di
pengungkapan biasanya dilakuk
ini menguji faktor-faktor yang
dan lingkungan pada perusa
pengungkapan. Item pengungk
termuat dalam General RepotingFaktor-faktor yang diduga mem
lingkungan adalah leverage, prkepemilikan manajerial.
Sampel penelitian adalah
sosial dan lingkungan pada per
observasi. Kebijakan pengungka
pengungkapan. Indek ini diukur
termuat dalam General Repoting
regresi berganda.Hasil pengujian gagal
komisaris, dan kepemilikan
lingkungan. Ukuran perusahaa
pengungkapan sosial dan lingku
teori akuntansi positif.
Kata kunci: Pengungkapan tangg
ASIONAL AKUNTANSI XIV ACEH
MEMPENGARUHI KEBIJAKAN PENG
JAWAB SOSIAL DAN LINGKUNGAN
MANUFAKTUR DI BURSA EFEK INDO
Febrina
Agung Suaryanaltas Ekonomi Universitas Udayana
Abstrak
dan lingkungan menjadi salah satu kompone
Bursa Efek Indonesia (BEI). Pengungk
n melalui laporan tahunan atau sustainabilityrempengaruhi kebijakan pengungkapan tangg
haan manufaktur di BEI dengan mempe
apan diidentifikasi berdasarkan ReportingInitiatives (GRI). Peneliti memperoleh 79 iteengaruhi kebiajkan pengungkapan tanggung j
fitabilitas, ukuran dewan komisaris, ukuran
perusahaan manufaktur yang mengungkapkan
iode 2007-2009. Jumlah obervasi yang digu
an tanggung jawab sosial dan lingkungan diu
dengan item pengungkapan dalam ReportingInitiatives (GRI). Pengujian hipotesis dilakuka
embuktikan pengaruh leverage, profitabilitasanajerial terhadap pengungkapan tanggung j
sebagai satu-satunya faktor yang mempen
ngan, sehingga mendukung hipotesis ukuran p
ung jawab sosial dan lingkungan, General Rep
NGKAPAN
ESIA
n pengungkapan
apan item-item
eport. Penelitianng jawab sosial
rluas item-item
uidelines yangpengungkapan.
awab sosial dan
perusahaan, dan
tanggung jawab
akan adalah 75
ur dengan indek
Guidelines yangdengan analisis
, ukuran dewan
wab sosial dan
aruhi kebijakan
rusahaan dalam
ting Initiatives
7/30/2019 Data Peserta Dan Abstract
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SIMPOSIUM
RELEVANSI NILAI L
CORPORATE SOCIAL RES
Un
Fakultas Ekono
Value relevance of ac
financial and non f
research is to asses
relevance of earnings
investigate the diff
relevance of earningsdo not have independe
earnings and book v
disclosure have nega
earnings but positiv
value. Result from
impact of CSR disclos
book value between fi
board of directors.
Keywords: value r
disclosures, independe
ASIONAL AKUNTANSI XIV ACEH
ABA DAN NILAI BUKU: PERAN PENGU
ONSIBILITYDAN DEWAN KOMISARIS
osalita Rachma Agusti
iversitas Negeri Malang
Aulia Fuad Rahman
mi dan Bisnis Universitas Brawi
Abstract
ounting information is influen
nancial factors. The objecti
s the impact of CSR disclosur
and book value. This resear
rent effect of CSR disclosur
and book value between firm thnce board of directors. Result
lue have value relevance. F
tive impact on the value re
impact on the value relevan
how test shows that there i
re on the value relevance of e
rm that have and do not have i
levance, earnings, book v
nce board of directors.
GKAPAN
NDEPENDEN
aya
ed by both
e of this
e on value
ch is also
on value
t have andshows that
rther, CSR
levance of
ce of book
different
arnings and
ndependence
alue, CSR
7/30/2019 Data Peserta Dan Abstract
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SIMPOSIUM
TREN DAN VAR
PADA PERUSA
Uni
The objectives of this s
of Intellectual Capital
on the volume of IC disc
operate in Europe. Using
consists of 6 banks with
countries in Europe. Inc
Banco Santander (Spain),
Deutsche Bank (Germany),
Data were analyzed usingIC disclosure. ANOVA tes
the volume of IC disclos
The result of this study
trends on the volume of
there are variations on
banks while otherwise fo
The result implied that
nature may cause variati
It suggests that the reg
reporting to minimize th
the report and to eventu
agent and principal.
Keywords : intellectual
human capital, disclosur
ASIONAL AKUNTANSI XIV ACEH
ASI INTELLECTUAL CAPITAL DISCLOSURAAN-PERUSAHAAN PERBANKAN DI EROPA
Ascaryana Rafinda
Bambang Agus Pramukaoppy Dian Indira Kusuma
ersitas Jenderal Soedirman
tudy are: (1) to identify trend on
(IC) disclosure, and (2)to measure
losure on the annual report of ban
purposive sampling method, the sa
highest rank of market value in d
luding in the sample are BNP Parib
Intesa Sanpaolo (Italy), UBS (Swit
and ING Group (Netherlands).
trend least square to identify tht was employed to measure the diff
ure among banks.
revealed that 5 of 6 banks show p
IC disclosure. The result also sho
external and human capital disclos
r internal capital disclosure.
a global standard which is princip
ons in the IC disclosures in Europ
ulator should set standard for vol
e the variation on the format and
ally diminish asymetry information
capital, internal capital, externa
e, variation, trend.
the volume
variation
s that
ple
fferent
s (France),
zerland),
trend ofrences in
sitive
ed that
re among 6
e based in
an Banks.
ntary
ontent of
between
capital,
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SIMPOSIUM
PENGARUH KETERLIBATA
LAPORAN INISIATIF
STRATEGIS DAN KINERJ
U
This study examines t
of a strategic initia
on strategic initiatiin the Balanced Score
involvement in the
increase the tenden
consistent with their
complex information. S
reduce the impact of
evidence about initiat
Using a 22 betw
undergraduate student
significant effect
initiative effectivene
strategic initiatives
managers performance
also failed to obtain
two independent var
significant difference
and division manager
in the initiative sel
the strategic initiave
Keywords: Balanced
involvement, strategi
strategy evaluation, p
ASIONAL AKUNTANSI XIV ACEH
N DALAM PEMILIHAN INISIATIF STR
STRATEGIS TERHADAP EVALUASI INI
MANAJER DIVISI YANG MENGGUNAKA
SCORECARD
Syaiful Anas
niversitas Padjajaran
Mahfud Sholihin
niversitas Gadjah Mada
ABSTRACT
he impact of involvement in th
ives and the strategic initiat
ves and managerial performancecard context. It is argued tha
selection of strategic initia
y to arrive at conclusions
preference especially when the
trategic initiatives report is
motivated reasoning by provi
ives effectiveness.
en subjects experiment in
s we find that the involvem
on both the evaluation of
ss and division managers perfo
report has only effect o
but at the unexpected direction
evidence on the interaction ef
ables. In other words, th
of the evaluation of strategic
performance between by whom a
ction and whom are not involved
s report does not matter.
Scorecard (BSC), strategic
initiatives report, motivated
erformance evaluation.
TEGIS DAN
SIATIF
BALANCED
e selection
ives report
evaluationt managers
tives will
that are
receive a
expected to
ing strong
olving 63
nt has no
strategic
rmance. The
n division
. The study
fect of the
re is no
initiative
re involved
. Likewise,
initiaves,
reasoning,
7/30/2019 Data Peserta Dan Abstract
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SIMPOSIUM
PENGARUH KARAKTERIS
TERHADAP PRAKTI
( Studi Pada Per
di Bursa Efe
HARI
Unive
The motivation of this res
(SR) in Indonesia is stil
has been in Indonesia is
approach. It is encoura
quantitative methods for
is analizing the differe
companies which do not
corporate governance In In
This study uses secondar
Stock Exchange (BEI) in 2
collected using stratifi
statistical analysis used
The results of this s
differences based on cor
corporate governance for
reports and which dont di
Keywords: Sustainabilit
Leverage,Activity, Compan
Governance committee.
1Alumni FE UNDIP Semarang
2Staf Pengajar FE UNDIP Semarang
ASIONAL AKUNTANSI XIV ACEH
IK PERUSAHAANDAN CORPORATE GOVER
PENGUNGKAPAN SUSTAINABILITY REPOR
sahaan Perusahaan yang Listed(Go-Publ
k Indonesia (BEI) Periode 2007 - 2009 )
URYONO1dan ANDRI PRASTIWI
2
rsitas Diponegoro Semarang
arch is the research on Sustainabilit
relatively new research topic. The
generally more likely to use a qua
ing researcher to conduct researc
eneralization purpose. The aim of th
ce between, companies which make
make SR, based on characteristics
onesia.
data on the companies listed in I
07-2009. Company did not disclose th
d random sampling method. The me
-test analysis and logistic regressio
udy indicate that there are sig
orate characteristics and implementa
the companies which disclose sustai
close.
y report, Profitability, Li
size, Board of directors, Audit co
NANCE(CG)
T (SR)
c)
y Report
research
litative
h using
s study
SR with
and the
ndonesia
SR was
thod of
.
nificant
tion of
nability
quidity,
mmittee,
7/30/2019 Data Peserta Dan Abstract
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SIMPOSIUM
ARTI
BIDANG KAJIAN A
PENGARUH MODAL
INTELE
Univer
The objective of this researchintellectual capital disclosure on
Added Intellectual Capital (VIntellectual capital disclosure inand value firm is determined by
prospectus issued by company thresult of the analysis fails to su
firms values. The result probabla companys intellectual capitquantitative disclosure regardinhypothesis that intellectual capitindication that intellectual capitinvestor in valuations of perfor
the company prospect in the futu
Keywords: Intellectual capital, i
ASIONAL AKUNTANSI XIV ACEH
ABSTRAKSI
KEL KUANTITATIF-NASIONAL
KUNTANSI KEUANGAN DAN PASAR M
(AKPM)
INTELEKTUAL DAN PENGUNGKAPAN
TUAL PADA NILAI PERUSAHAAN
Wahyu Widarjo
sitas Tunas Pembangunan Surakarta
Abstractis to investigate the influence of intellect
the value of the firm after an initial public offICTM) methode is used to measure of intethis research is measure with Zingh and Zah
market value of the firm. The research data arat did an initial public offering (IPO) during 1port the first hypothesis that intellectual capi
y is an indication that market is incapable to al because it has no standardized measureintellectual capital. The result of the study sul disclosure influences positively to firms vall disclosure will lessen asimetri informationance company and can conduct the correct a
e.
tellectual capital disclosure, and value firms.
DAL
ODAL
ual capital andering. The Valuellectual capital.n (2008) indeks,e taken from the99 to 2007. The
tal is affected tosess the value ofand the limitedport the seconde. This matter iso that assist thealysis regarding
7/30/2019 Data Peserta Dan Abstract
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SIMPOSIUM
PENGARUH PROFITABILI
PERUSAHAANDENGA
SEB
(Studi pada Per
Un
Abstract: The aim of this researinsider on firm value that medintervening variable. Data that u
Indonesia Stcok Exchange (BEI)Method of data analysis use mepurpose. Result finding indicatenevertheless is not to debt polisignificantly on debt policy, nmeanwhile debt policy has an evalue, finnaly dividend policy n
finding olso oppose against witdiscussion at trade off between cStatic trade off assumed that catax-deductible benefit when incr
other side.
Keywords: profitability, insider o
ASIONAL AKUNTANSI XIV ACEH
TAS DAN KEPEMILIKANINSIDER TER
KEBIJAKAN UTANG DAN KEBIJAKAN
GAI VARIABELINTERVENING
sahaan Manufaktur di Bursa Efek Indonesi
Muhammad Ikbal
iversitas Mulawarman, Samarinda
Sutrisnoniversitas Brawijaya, Samarinda
Ali Djamhuriniversitas Brawijaya, Samarinda
h test and prove empirically profitability andiated by debt policy (leverage) and dividendsed was secondary data of 32 manufacturing cwith year of perception for 4 years, since 2005iated path model to test the theory in line witprofitability positively and significantly on fi
y and dividend policy. Insider ownership neevertheless is not to policy dividend and fifect on significant to dividend policy, but is not has a significant effect on firm value. Thish static tradeoff theory. Static trade off theoost of debt and benefit of debt (Huang and Ritt
pital structure of company is determined by casing level of debt and increasing level of age
wnerships, debt policy, dividend policy, firm v
ADAP NILAI
DIVIDEN
)
wnershippolicy asmpany intill 2008.research
rm value,ative andm value,ot to firmresearch
y focuseser, 2004).onsideredcy cost in
lue.
7/30/2019 Data Peserta Dan Abstract
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SIMPOSIUM
MANAJEMEN LABA DAN T
DI SEKIT
This study aims to show that relato encourage earnings managemmotivated by the opportunity toresources from the minority sharof this study in Indonesia indicatthrough related party transactioshareholders will cause the comThis led to increase investment rishareholders.
Keywords:Related party transactions, earni
ASIONAL AKUNTANSI XIV ACEH
UNNELING MELALUI TRANSAKSI PIHA
R PENAWARAN SAHAM PERDANA
Aaron GuingAria Farahmita
Universitas Indonesia
Abstract
ted party transactions in the form of sales andent in the period before IPO. Such actions cano tunneling in the period after IPO, such as theeholders for the benefit of the parent company.
that earnings management and tunneling doess. However our result shows that the expropriaanys declining stock performance in the periosk for investors, and so we need more protectio
ngs management, IPO, tunneling, minority sha
K ISTIMEWA
urchases tendslso beuse of economicut the resultsnot occur
tion of minorityafter the IPO.for minority
eholders
7/30/2019 Data Peserta Dan Abstract
41/109
SIMPOSIUM
KUALITAPADA INITIA
This study investigates the relati
earnings management (as measu
It employs modified Jones mode
Indonesian IPO firms with high
prior to the IPO date. The sampl
The results show that high qualit
prior to the IPO year. The findi
management for Indonesian Imanagement has less incentive t
study contributes to the literatu
management practices for Indon
Keywords: Audit Quality, Earni
ASIONAL AKUNTANSI XIV ACEH
AUDIT DAN MANAJEMEN LABAPUBLIC OFFERINGS DI INDONES
Ari Sita NastitiTatang Ary Gumanti
Abstract
onship between audit quality (as measured by
red by discretionary current accruals) for Indon
l to measure earnings management. The hypoth
r quality auditors engage less earnings manag
consists of 62 IPOs between 2000 and 2006.
auditors are related to less earnings managem
ng reveals that audit quality constrains the e
O firms and provides more precise infomanage earnings in their attempt to gain great
re that audit quality is an important determi
sian IPO firms.
gs Management, Initial Public Offering, Firm
IA
auditor size) and
esian IPO firms.
esis predicts that
ment in periods
nt in the periods
tent of earnings
mation so thater proceeds. The
nant in earnings
ize, Accruals.
7/30/2019 Data Peserta Dan Abstract
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SIMPOSIUM
APAKAH TRANSAKSI PIH
UNTUK
The objective of this study is to(RPT) and earnings managemresources, then they have incealternative view is that RPT ratiwould be no incentives to manobscured or offset. Using a pristudy argues there is a differentand RPT apriori not likely texpropriation creates an incenincome to cover or mask their exbased on Kazsnik model to proxtest hypotheses developed in threlated party transactions as an i
Keyword: Related Party TraCorporate Governance.
ASIONAL AKUNTANSI XIV ACEH
AK HUBUNGAN ISTIMEWA MERUPAK
ELAKUKAN MANAJEMEN LABA ?
Aria Farahmita
Universitas Indonesia
Abstract
investigate the association between related pnt. If companies engage in RPT to expropntives to manage earnings to mask such enally fulfill other economic demands of a comge earnings since the related party transactri theory in classifying RPT proposed by Cheinfluence between RPT apriori likely to result
result in expropriation. RPT apriori liktive to management or controlling shareholropriation. This study uses non-absolute discrearnings management. Multiple Regressions
is study. The results of this study show thatncentive factor to manage earnings are not wa
nsactions, Earnings Management, Discreti
N INSENTIF
rty transactionsriate the firmspropriation. Anpany, then thereion need not beung (2006), thisin expropriationly to result iner to overstatetionery accrualsethod is used toconcerns about
ranted.
nery Accruals,
7/30/2019 Data Peserta Dan Abstract
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SIMPOSIUM
PENGARUH
TERHADA
Maha
This study aims to iSocial Responsibility
performance. Corporat
activities in achievi
economic, environmen
compromising the e
Social Responsibility
energy, health an
products, people, and
financial performance
on equity, earning pe
all manufacturing com
and publishes annualusing purposive sampli
show the CSR has no
financial ratios. CSR
ROE, CSR but did not e
Key words: Corporate
return on equity, earn
3Contact author:[email protected]
ASIONAL AKUNTANSI XIV ACEH
CORPORATE SOCIAL RESPONIBILITY
KINERJA KEUANGAN PERUSAHAAN
FEB TRI WIJAYANTI3iswa Fakultas Ekonomi UNS
SUTARYOFakultas Ekonomi UNS
UHAMMAD AGUNG PRABOWO
Fakultas Ekonomi UNS
ABSTRACT
vestigate how the influence otoward the company s
Social Responsibility in th
ng a balance or integration
tal, and social developmen
pectations of shareholders.
consists seven categories e
d safety of workers, o
the public. In research, the
is measured using return on as
share. The sample used in thi
anies listed in Indonesian Sto
report in 2008 the website wng method, 44 sample companies.
ffect on the financial perform
is only significantly positiv
ffect ROA and EPS.
Social Responsibility, return
ing per share.
f Corporatefinancial
companys
etween the
t without
Corporate
nvironment,
ther labor,
companys
set, return
s study are
ck Exchange
w.idx.co.idThe result
nce of all
effect on
on asset,
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SIMPOSIUM
ANALISIS FAKTOR-FAKT
OBLIGASI PADA P
Bond rating is a risk scale of allis indicated by its ability of payiresearch is to find out what facto
factors studied: the first is accomarket value ratio. And the secauditor reputation.This study is a hypothesis testin2009 and 2010, as the sample, i
periods. The type of data usedobtained from the official websicollected was then analyzed usin
first before the hypothesis testinlinear regression with t-, F- testhat all variables studied gener
rating. However, out of all variaauditor reputation, affect signific
Keywords: bond, bond rating, ac
ASIONAL AKUNTANSI XIV ACEH
OR YANG MEMPENGARUHI PREDIKSI
RUSAHAAN KEUANGAN YANG TERDA
I BURSA EFEK INDONESIA
Rika Yuliana,Agus Budiatmanto
uhammad Agung Prabowo,
Taufik Arifin
Universitas Sebelas Maret
ABSTRACT
traded bonds, indicating how secure a bond is.ng interest and of repaying the principal loan.rs affecting the corporate bond rating predictionting factor consisting size, leverage, profitabnd is non-accounting factor consisting of secu
, with 45 companies enlisted in Indonesian Stsuing bond and rated by PT. PEFINDO durinin this research was secondary data. The ree of Indonesian Stock Exchange and PT. PEg data analysis in which the classical assumptig. The hypothesis testing in this research emps, and determination coefficient. The result oally can be the instrument for predicting the
bles tested, only few variables as size, profitabantly the corporate bond rating prediction.
counting factor, non-accounting factor.
ERINGKAT
TAR
uch the securityThe objective ofn. There are twolity, activity ande, maturity, and
ck Exchange in2009 and 2010uired data was
INDO. The dataon test was doneloyed a multipleresearch showscorporate bond
ility, secure, and
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SIMPOSIUM
KUALITAS
PROS
This study examines the effect oreceived by SMEs, as well as praccountability (SAK ETAP) imstatements of SMEs. The data ofare 50 SME entrepreneurs who
Java. The results of this study shamount of credit received by SMSMEs so that banks are still inProspect of SAK ETAP implemeconstrained due to the low under
Keywords: financial statement q
ASIONAL AKUNTANSI XIV ACEH
APORAN KEUANGAN UMKM SERTA
EK IMPLEMENTASI SAK ETAP
Rizki RudiantoroSylvia Veronica Siregar
Universitas Indonesia
Abstract
quality of the financial statements of SMEsspect of financial accounting standard for entilementation in 2011 to improve the qualitythis study obtained from the questionnaire witare in the area of Jakarta, Bogor, Depok, anw that the quality of SME financial statements
Es. This may be due to the low quality of finandoubt with the relevancy and reliability of fintation to improve the quality of financial rep
standing of the SME entrepreneurs over the SA
ality, SMEs, SAK ETAP
n level of creditty without publicof the financialthe respondentsanother part of
do not affect theial statements ofncial reporting.rt may has beenETAP.
7/30/2019 Data Peserta Dan Abstract
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SIMPOSIUM
ME
DENGAN MENG
PENGUJIAN COR
(STUDI E
(U
(U
Earnings management us
because many previousinvestors give more a
low weight on trans
transitory items or ir
management subjectivi
classification shifti
core earnings. This r
through classificatio
extraordinary items to
Samples of this resea
all companies listed
Malaysia, Singapore,
samples are 126 obserwas performed using mu
Results show that ext
associated with une
extraordinary items
with unexpected chang
It can be conclude
empirical support f
listed in the capital
Philippines, Thailand,
core earnings is
improvements.
Keywords: extraordi
unexpected core earnin
ASIONAL AKUNTANSI XIV ACEH
NDETEKSI MANAGEMEN LABA
GUNAKAN CLASSIFICATION SHIFTING:
E EARNINGSDAN EXTRAORDINARY IT
PIRIS DI NEGARA-NEGARA ASEAN)
Soliyah Wulandari
niversitas Gadjah Mada)
Indra Wijaya Kusuma
niversitas Gadjah Mada)
Abstract
ing classification shifting is
researches have shown thatttention to core earnings (inv
tory earnings). Extraordinary
regular items and their allocat
y, thus allowing management
g using extraordinary items
search aims to detect earnings
shifting by classifying core
increase core earnings.
rch obtained with purposive sa
in the capital markets of
Philippines, Thailand, and Vie
ations from 2004 until 2008. Daltiple regressions.
raordinary items this year are
pected core earnings this
his year are also positively
in core earnings in the foll
that this research does n
r classification shifting by
markets of Indonesia, Malaysia,
and Vietnam. An unexpected
more consistent with real
ary items, classification
gs, unexpected change in core ea
MS
interesting
nalyst andstors give
items are
ion require
o exercise
o increase
management
expenses as
pling from
Indonesia,
nam. Final
ta analysis
positively
year, but
associated
owing year.
ot provide
companies
Singapore,
ncrease in
economic
shifting,
rnings.
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SIMPOSIUM
PENGARUH DIVERSI
Fakulta
Board structure as on
primary roles, which
role. One of the main
board role is board
demographic diversity
purposed to examine
director diversity to
to measure board dive
which are the presenc
native on the board,
and proportion of ou
control variable.
This research using f
Exchange in period 2
obtained by purposive
sample criteria. The
The hypothesis tested
The result of hypothe
the board (gender di
(nationality diversi
disclosure. The resu
education background
outside director (b
intellectual capital
is also has positive e
Keywords: diversity,
intellectual capital d
ASIONAL AKUNTANSI XIV ACEH
AS DEWAN PADA LUAS PENGUNGKAPAN
INTELEKTUAL
NI WAYAN YUNIASIHNI KETUT RASMINI
MADE GEDE WIRAKUSUMA
Ekonomi Universitas Udayana
ABSTRACT
of corporate governance mechan
are service or advisory role
issues associated with board st
iversity. Board diversity is d
and cognitive diversity. This
the effect of board of commi
intellectual capital disclosur
rsity, this research using fiv
e of women on the board, the
variation of formal education
tside director. Firm size is
nance companies listed in Indo
04-2009 as a research sample.
sampling, and 33 companies fi
inal sample consists of 183 o
by using multiple regression ana
is testing shows that presence
ersity), presence of native o
y) influence the intellectu
t also shows that variation
(education diversity) and pr
ards independence) has no
isclosure. Firm size as a contr
ffect on intellectual capital di
oard of director, board of c
isclosure.
MODAL
ism has two
and control
ructure and
ivided into
research is
sioner and
. In order
e variables
resence of
background,
used as a
nesia Stock
The sample
t with the
servations.
lysis.
of women on
the board
al capital
of formal
portion of
effect on
ol variable
sclosure.
mmissioner,
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SIMPOSIUM
ESKALASI DAN DE-ESKAL
INTERNAL LOCUS OF
(P
(Fakultas Eko
(Fakultas Eko
This study is theindividual has the cha
bigger than individua
control if getting t
commitment at individu
control can be mitigat
alternative investment.
Research conducted b
approach with gradual
experiment designed Gh
in experiment is the
Program Politeknik
factorial designs (negand information of fu
(external locus of
Escalation of commitme
internal-external locu
instrument (1966). Hyp
Test) and the treatmen
scheffe method.
Experiment result ex
individual has internal
has external locus
information and escalat
locus of control canbenefit of alternative
Keywords: escalation an
external locus of contr
ASIONAL AKUNTANSI XIV ACEH
SI KOMITMEN PADA INDIVIDU YANG
CONTROLDALAM KASUS INVESTASI B
Endah Suwarni
liteknik Negeri Malang)
Bambang Subroto
nomi Universitas Brawijaya Malan
Gugus Irianto
nomi Universitas Brawijaya Malan
ABSTRACT
est whether escalation of coracter of internal locus of cont
has the character of externa
e negative information and es
al has the character of intern
ed by the information of future
using controlled laboratory
y investment case that was a
st (1997). Sixty subjects were p
tudent at six semester of Acco
Negeri Malang. Experiment appl
ative information of investmenture benefit of alternative inv
ontrol and internal locus o
t variable is investment decisi
of control was measured by usi
othesis testing by using one-wa
effect tested by using post ho
resses that escalation of co
locus of control was bigger tha
f control, when they got t
ion of commitment at individual
be mitigated by the informatioinvestment.
d de-escalation of commitment, in
ol, gradually investment.
ERKARAKTER
RTAHAP
g)
g)
mitment atrol will be
l locus of
alation of
l locus of
benefit of
experiment
apted from
rticipation
nting Study
ies 2 x 2
performancestment) and
control).
on, whereas
ng Rotters
ANOVA (F-
c test with
mitment on
individual
e negative
as internal
of future
ternal-
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SIMPOSIUM
ANALISIS PENGUNGK
MEMPENGARUHI
Program
Alum
AbstractCurrent firm performance is malso in social and environmental(TBL) disclosure of 50 of the larcriteria were developed forenviromental. Disclosure informreport and website reports.determinants of TBL disclosureOur result indicate that, fo
environmental catagories), the eliquidity, and special for enmanufacturing industry for Indothe total TBL disclosure are priextent of overall TBL disclosurbeing the key driver. This resultregulatory environment between
Keywords: TBL, economic, soci
ASIONAL AKUNTANSI XIV ACEH
PAN TRIPLE BOTTOM LINE DAN FAKT
LINTAS NEGARA INDONESIA DAN JEP
Sandra Aulia Z
Vokasi Akuntansi Universitas IndonesiaTB MH Idris Kartawijaya
ni pascasarjana Universitas Indonesia
asured not only enough economically (single(triple bottom line). This paper investigates Trest Indonesian and Japanese companies. Twenach of the TBL disclosure areas: econoation was examined in annual reports, separategression analysis was used to examine
ractice.total TBL disclosure (combining econo
xtent of reporting is higher for firm with largevironmental disclosure for firm with meesian companies. Futher analysis indicates tharily driven by non-economic disclosures. Weis higher for Japanese firms, with en