Data Peserta Dan Abstract

7/30/2019 Data Peserta Dan Abstract

1/109

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

[email protected]

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

[email protected]

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

[email protected]

Hikmah, MSA

as Lambung Mangkurat

gjen H. Hasan Basry Banjarmasin

5116/0511-4310284

naila yahoo.co.id

KUAN

njarmasin.

latan

UNG, BALI


2/109

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 :


ng Wiyantoro, SE, MSi, Akt

Ekonomi Universitas Sultan Ageng Tirtayasa.

Jakarta Km 4 Pakupatan Serang - Banten

7460

[email protected]


sen) Fakultas Ekonomi UNTIRTA

Ekonomi Universitas Sultan Ageng Tirtayasa Jl

m 4 Pakupatan Serang - Banten

7460

[email protected]

likhan Yulianto, SE, Ak, MSi

Ekonomi Universitas Sultan Ageng Tirtayasa

akarta Km 4 Pakupatan Serang - Banten

230

[email protected]

Muchlish, SE, AK, MSi



7711

mdhani, SE, MSi, Akt


akarta Km 4 Pakupatan Serang - Banten349 / 0813-18361836 / 087775035596

[email protected]

adhani

Ekonomi Universitas Sultan Ageng Tirtayasa,

akarta KM4 Pakupatan Serang

330 ext 224

[email protected]

Muchlish, SE., Ak., M.Si

Ekonomi Universitas Sultan Ageng Tirtayasa,

akarta KM4 Pakupatan Serang330 ext 224

[email protected]

usanto, SE, M.Sc

ogram Studi Akuntansi Fakultas Ekonomi -

adiyah Magelang (UMM)

ar No. 21 Magelang

317

. Raya

anten

anten.

niv.


3/109

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


Ekonomi Universitas Udayana

ung Suaryana


achma Agusti

as Negeri Malang

ang 5 Malang

7009

[email protected]

d Rahman

ajar Jurusan Akuntansi Fakultas Ekonomi dan

s Brawijaya

n Haryono 165 Malang

8494

[email protected]

a Rafinda

tas Jenderal Soedirman

n Bancarkembar Blok 5 no.3 Purwokerto9737 / 085726277108

[email protected]

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

[email protected]

isnis

aten


4/109

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


nas

Ekonomi Universitas Padjadjaran

Ukur no.35 Bandung

16227

[email protected]

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

[email protected]

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


5/109

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


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


3897/ (0271) 666441

iana

rsitas Sebelas Maret

iliter Sambirejo RT 06 RW IX No.8

Banjarsari Surakarta Jawa Tengah 57136

2223/081215122988/085725142424

[email protected]

t.

t.


6/109

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@


s Budiatmanto, M. Si., Ak

iversitas Sebelas Maret (UNS) Surakarta

319

Agung Prabowo, M. Si., Ak


6646

rifin, S.E., M. Si., Ak


737

iantoro

Young (KAP Purwantono, Suherman, Surja)

dho RT 03 RW 05 No 43, Lubang Buaya,

imur 13810

600 39

[email protected]

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

[email protected]

n Yuniasih, SE., MSi.

Ekonomi Universitas Udayanaemogan Gg. Baler Griya No. 3 Denpasar Bal

8710

[email protected]

tut Rasmini, SE. M.Si., Ak.


deral Sudirman, Denpasar, Bali, 80232

632/ 08123950867

yahoo.com

o. 39

i 80221


7/109

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


Gede Wirakusuma, SE., M.Si.


deral Sudirman, Denpasar, Bali, 80232

[email protected]

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

[email protected]

k

ik, Sleman,


8/109

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



G KAJIAN AKUNTANSI SYARIAH

(AKSR)

reanyUniversitas Jenderal Soedirman

nville RT. 01/04 No. 284, Grendeng,

to Utara, 53122

01000

[email protected]


KAJIAN AKUNTANSI KEUANGAN

(ASPAK)

as Gadjah Mada

ardi

as Gadjah Mada


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


9/109

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



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


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

[email protected]

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

[email protected]

1908015

ITING

onesia

onesia


10/109

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 : -


ng Wiyantoro



7460

[email protected]


IAN CORPORATE GOVERNANCE (CG)

as Bakrie Jakarta

ng Atas Selatan 3 no.24

latan - 12920

003175/ 085282797357

[email protected]

n Rustiarini SE., M.Si, Ak

Ekonomi Universitas Mahasaraswati Denpasar

oja No. 11 A Denpasar

2725

[email protected]

M.Si, Ak

Ekonomi Universitas Mahasaraswati Denpasar

oja No. 11 A Denpasar

[email protected]

armaputera

ratiwi

Ekonomi Universitas Diponegoro

d Syafruddin

Ekonomi Universitas Diponegoro


11/109

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



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

[email protected]

ianto, SE, Msi, Akt

gsahari RT 4/2 Genuksari Semarang

97748

ariyoga, SE

oharjo RT01/03 Solo


Ekonomi Universitas Sultan Ageng Tirtayasa.

Jakarta Km 4 Pakupatan Serang - Banten

7460

[email protected]

likhan Yulianto, SE, Ak, MSi



230

[email protected]

m

a

Jakarta Barat


12/109

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


mdhani, SE, MSi, Akt



349 / 0813-18361836 / 087775035596

[email protected]

o, SE, MSi, Akt

k Negeri Samarinda

klung Blok A no. 7 RT. 32, komp. Prevab Segi

a. Kalimantan Timur, 75123

613

[email protected]

Nazar

chool of Business and Management

3570

[email protected], [email protected]

li

iversitas Lampung

@yahoo.com

KEL KUANTITATIF-NASIONALG KAJIAN PERPAJAKAN (PPJK)

ijaya


ani


DIII Akuntansi FEUI

EUI Depok, Depok 164247080 / 08161932935

[email protected]

ui.edu

ri,

onesia

onesia


13/109

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 :-



AN SISTEM INFORMASI DAN PROFESI

(SIPE)

Herusetya, Drs. Ak., MM.as Pelita Harapan (UPH)

2288

[email protected]

ijayani,SE

as Diponegoro


[email protected]

ra Januarti,MSi,Ak

n Akuntansi Universitas Diponegoro


0661 / (024) 8450662

[email protected]

ina, SE, Ak ., MS.Ak

onesia banking School (IBS)

g Raya No. 35 Kebayoran Baru Jakarta Selata

1838; 021-7196535/ 0818-0880-1617

[email protected]

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


14/109

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 :-


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

[email protected]

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


15/109

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 :-


IKEL KUALITATIF-NASIONAL


(AKMK)

i, SE., MSi., Ak.ajar Jurusan Akuntansi Sekolah Tinggi Ilmu E

(STIESIA) Surabaya

r Pumpungan 30 Surabaya 60118

7505, 5947840

[email protected]

Riduwan, Dr., MSA., SE., Ak.

ajar Jurusan Akuntansi Sekolah Tinggi Ilmu E

(STIESIA) Surabaya

r Pumpungan 30 Surabaya 60118

7505, 5947840

[email protected]

E., MSA.

Keuangan PT NAV Jaya Mandiri Surabaya

Umar 36, Kediri, Jawa Timur

7319/ 081-7036-7777-3

[email protected]

Ismail

rsitas Sultan Ageng Tirtayasa Serang

visa Ibrani


lmi


KUAN

onomi

onomi


16/109

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


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

[email protected]

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

[email protected]


KAJIAN AKUNTANSI KEUANGAN

(ASPAK)

ad Ikbal, SE., MSA

gajar Fakultas Ekonomi, Universitas Mulawar

Grogot G. Kelua No. 1 Samarinda

@gmail.com

Bali

an


17/109

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



KAJIAN AKUNTANSI MANAJEMEN

(ASPAM)

inggi Ilmu Ekonomi (STIE) Dharmaputera

d Syafruddin

as Diponegoro


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

[email protected]

arsi, SE, Ak, MSc

as Sultan Ageng Tirtayasa (UNTIRTA)

Ekonomi Universitas Sultan Ageng Tirtayas

) Jl. Pakupatan Km. 4, Serang, Banten

1513

[email protected]

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

[email protected]

akassar


18/109

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


ad Ansar, SE., MSA., Akt

tap Fakultas Ekonomi Jur. Akuntansi

as Tadulako Palu

umi Tadulako, Tondo - Palu

[email protected]


ANG KAJIAN PERPAJAKAN

(PPJK)

ama Sari

idya Mandala Surabaya

utiah

Ekonomi Universitas Trunojoyo

y Harwida


ad Kurniawan


KUANTITATIF INTERNASIONAL(AKUNTANSI MANAJEMEN DAN KEPE

ari Sekar Jatiningsih, SE, Ak, M.Sc

2 8080 / 0274 7132744

[email protected]

ILAKUAN)


19/109

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 :-


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



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

[email protected]

ekawati S.E

f Universitas Bakrie, Accounting Major

Mada

MODAL)

16514


20/109

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


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

[email protected];

[email protected]

y of Gadjah Mada

iversity Indonesia

dwan, Prof. Dr. M.Sc, Aktap Universitas Gadjah Mada Yogyakarta



giri, Prof. Dr. MBA, Ak




Hartono, Prof. Dr. MBA, Ak




07

[email protected]

a


21/109

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 :-


as Bengkulu


ASPSIA (SISTEM INFORMASI DAN AUD

nida

S1 Fakultas Ekonomi Jurusan Akuntansi

itas Jenderal Soedirman

Grendeng Kotak Pos 109 Purwokerto 53122

[email protected]

n Rusmana, S.E, M.Si, Ak.

gajar Alumni Fakultas Ekonomi Jurusan Akunt

itas Jenderal Soedirman

Grendeng Kotak Pos 109 Purwokerto 53122

67466

[email protected]

Rachmi Fitrijati, S.E, M.Si, Ak

Ekonomi Jurusan Akuntansi

itas Jenderal SoedirmanGrendeng Kotak Pos 109 Purwokerto 53122


IAN CG (CORPORATE GOVERNANCE)

rmadi

n Capital Market and Financial Institution

ry Agency (Bapepam-LK)ndonesia

IT)

nsi


22/109

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


ammad Agung Prabowo, M.Si, Ak.

Ekonomi Jurusan Akuntansi Universitas Sebela


3897/ (0271) 666441

[email protected]


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

[email protected]

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


23/109

SIMPOSIUM

Nama: : D

Instansi : Faculty o

Alamat` : Raya Kal

No. Telp : +63 8585

Email : desi_aris


esi Arisandi

f Business and Economics, Universitas Suraba

irungkut, Surabaya-60293, INDONESIA

0003432

[email protected]

a


24/109

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


ABSTRAKSI ARTIKEL

KUANTITATIF-NASIONAL


(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


25/109

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


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,


26/109

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


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.


27/109

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


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,


28/109

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


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


29/109

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,


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


30/109

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


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


31/109

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


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,


32/109

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


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


33/109

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


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


34/109

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


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


35/109

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


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,


36/109

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


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,


37/109

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


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,


38/109

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


ABSTRAKSI


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


39/109

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


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.


40/109

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


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


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


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.


42/109

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.


AK HUBUNGAN ISTIMEWA MERUPAK

ELAKUKAN MANAJEMEN LABA ?

Aria Farahmita


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,


43/109

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]


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,


44/109

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


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


45/109

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


APORAN KEUANGAN UMKM SERTA

EK IMPLEMENTASI SAK ETAP

Rizki RudiantoroSylvia Veronica Siregar


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.


46/109

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


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.


47/109

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


AS DEWAN PADA LUAS PENGUNGKAPAN

INTELEKTUAL

NI WAYAN YUNIASIHNI KETUT RASMINI

MADE GEDE WIRAKUSUMA


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,


48/109

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


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-


49/109

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


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

Documents

Data Peserta Dan Abstract