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Letter from the Dean
Ladies and gentlemen,
It is a great pleasure for us to welcome you to the Faculty of Economics and Business
Universitas Indonesia. As a leading higher education organization in Indonesia, Faculty of
Economics and Business has a mission to organize higher education in Accounting,
Management and Economics, with international awareness and strong research base to
improve the standard and quality of life of Indonesian civil society. One of our strategic plans
is to be a significant trend-setter in science development. This will enable FEB UI to also
contribute to the development of business practice in Indonesia, which we have accomplished
for many years.
I am delighted that in 2018, Faculty of Economics and Business Universitas Indonesia is
holding the Asia Pacific Business and Economics Conference (APBEC) for the first time. This
year's conference carries the theme of “Disruptive Innovation: Economics and Business
Challenges in a Globalized World”. Through this event, researchers and academics are
expected to gather and share their knowledge, experience, and opinion towards Business and
Economics, especially in coping with the disruptions and globalization. The outcomes are
expected to enrich the business and economics science and in general bring betterment for the
world's business and economics.
Thank you and have a great conference.
Prof. Ari Kuncoro, SE, MA, PhD
Dean
Scientific Committee Prof. Dr. Irwan Adi Ekaputra, MM. - Universitas Indonesia Dr. Ancella Anitawati Hermawan S.E., MBA - Universitas Indonesia Dr. Aria Farah Mita S.E., M.S.M - Universitas Indonesia Athor Subroto S.E., M.M., M.Sc., Ph.D. - Universitas Indonesia Dr. Buddi Wibowo - Universitas Indonesia Dr. Budi Frensidy S.E., M.Com. - Universitas Indonesia Dr. Chaerul D. Djakman S.E., Ak., MBA - Universitas Indonesia Chaikal Nuryakin S.E., M.S.E., M.A., Ph.D. - Universitas Indonesia Daniel Tumpal Hamonangan Aruan S.Si., M.S.M., Ph.D. - Universitas Indonesia Desi Adhariani S.E., M.Si., Ph.D. - Universitas Indonesia Dr. Djoni Hartono S.Si., M.E. - Universitas Indonesia Dr. Dodik Siswantoro S.E., M.Sc. Acc. - Universitas Indonesia Dr. Dony Abdul Chalid S.E., M.M. - Universitas Indonesia Dr. Dwi Martani S.E., Ak. - Universitas Indonesia Dr. Dwini Handayani S.E., M.Si. - Universitas Indonesia Dr. Dyah Setyaningrum S.E., M.S.M., CPMA., CA. - Universitas Indonesia Elvia Rosantina Ph.D. - Universitas Indonesia Dr. Eugenia Mardanugraha S.Si., M.E. - Universitas Indonesia Dr. Evony Silvino Violita S.E., M.Comm. - Universitas Indonesia Dr. Fitriany S.E., M.Ak. - Universitas Indonesia Dr. Gede Harja Wasistha - Universitas Indonesia Hilda Rossieta S.E., Ak., M.Comm., Ph.D. - Universitas Indonesia I Dewa Gede Karma Wisana S.E., M.Sc., Ph.D. - Universitas Indonesia Dr. Maddaremmeng S.E. - Universitas Indonesia Miranti Kartika Dewi S.E., M.B.A., Ph.D. - Universitas Indonesia Muliadi Widjaja M.A., Ph.D. - Universitas Indonesia Nuzul Achjar M.Sc., Ph.D. - Universitas Indonesia Dr. Putu Anom Mahadwartha S.E., M.M., CSA. - Universitas Surabaya Rahmatina A. Kasri SE, MIDEC, MBA, PhD - Universitas Indonesia Dr. rer. pol. Rangga Handika, PhD - Tokyo International University Ratih Dyah Kusumastuti M.T., Ph.D. - Universitas Indonesia Dr. Ratna Wardhani S.E., M.Si. - Universitas Indonesia Dr. Sartika Djamaluddin S.E., M.Si. - Universitas Indonesia Sri Rahayu Hijrah Hati S.E., M.Si., Ph.D. - Universitas Indonesia Dr. Sylvia Veronica Nalurita Purnama Siregar S.E. - Universitas Indonesia Teguh Dartanto S.E., M.E., Ph.D. - Universitas Indonesia Dr. T. Ezni Balqiah S.T., M.M. - Universitas Indonesia Dr. Telisa Aulia Falianty S.E., M.E. - Universitas Indonesia Dr. Yanki Hartijasti M.B.A., M.Si. - Universitas Indonesia Yulianti S.E., M.E., Ph.D. - Universitas Indonesia Dr. Yunieta Anny Nainggolan - School of Busines and Management Institut Teknologi Bandung Viverita S.E., M.M., Ph.D. - Universitas Indonesia Zaafri Ananto Husodo M.M., Ph.D. - Universitas Indonesia
Best Paper Award
The conference scientific committee determines the best papers from Accounting, Management, and Economics field based on several criteria. The winners will be granted cash prize and certificate.
Conference Program
Conference Day 1: January 17, 2018 Location
08.30 – 09.00 Registration and Arrival of Conference Participants Auditorium Soeria Atmadja, Gedung Dekanat, Faculty of Economics and Business
09.00 – 09.05 Indonesian National Anthem Song “Indonesia Raya”
09.05 – 09.15 Welcoming Address Prof. Dr. Ir. Muhammad Anis, M.Met. Rector, Universitas Indonesia
09.15 – 09.25 Welcoming Address Prof. Ari Kuncoro, PhD Dean of Faculty of Economics and Business, Universitas Indonesia
09.25 – 10.00 Keynote Speech Prof. Sung Joo Park KAIST Business School, South Korea
10.00 – 10.05 Exchange of Memorandum of Agreements between FEB UI and Faculty of Business and Accountancy UM
10.05 – 10.15 Coffee Break
10.15 – 12.05
Plenary Session: Disruptive Innovation: Business and Economic Challenges in a Globalized World Panelists: 1. Prof. Dorodjatun Kuntjoro Jakti (Universitas Indonesia)
Disruptive Innovation from Macro and Micro Perspective 2. Prof. Hooy Chee Wooi (Universiti Sains Malaysia)
Business Challenges of the Disruptive Innovations: Management Perspective
3. Prof. Che Ruhana Isa, PhD (University of Malaya) Digital Business Transformations and Disruptive Forces in Accounting Practice
Moderator: Teguh Dartanto, PhD (Universitas Indonesia) 12.05 – 12.15 Announcement of Best Paper Award 12.15 – 13.15 Lunch break Gedung
Pascasarjana FEB UI, 3rd-4th Floor
13.15 – 14.45 Concurrent Session 1 14.45 – 15.00 Coffee Break 15.00 – 16.30 Concurrent Session 2
Conference Day 2: January 18, 2018
08.30 – 09.00 Registration Gedung Pascasarjana FEB UI, 3rd-4th Floor
09.00 – 10.30 Concurrent Session 3 10.30 – 10.45 Coffee Break 10.45 – 12.15 Concurrent Session 4 12.15 – 13.15 Lunch Break 13.15 – 14.45 Concurrent Session 5 14.45 – 15.00 Coffee Break
CONCURRENT SESSION SCHEDULE
Moderator: Turro Selrits Wongkaren S.E., M.A., Ph.D.
Date: January 17, 2018 , Session: 1, Time: [13.15 - 14.45], Room: 4.01
Gender Norms and the Motherhood Penalty: Experimental Evidence from India
14526 Arjun S Bedi, International Institute of Social Studies, Eramus University, [email protected] Majilla, , [email protected] Rieger, International Institute of Social Studies, Erasmus University Rotterdam, [email protected]
The Changing Impact of Children on Indonesia Women's Employment Participation
14439 Ferika - Melati, Universitas Indonesia, [email protected]
Influence of Wife's Education on Partner's Health Status: Evidence from Marriage Couples in Indonesia
14457 Syta Kurnia Putri, Universitas Indonesia, [email protected]
Do Smarter Wives Work Longer?14463 Ratu Khabiba, Universitas Indonesia, [email protected] Quarina, Universitas Indonesia, [email protected]
Page 1 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Dr. Dony Abdul Chalid S.E., M.M.
Date: January 17, 2018 , Session: 1, Time: [13.15 - 14.45], Room: 4.02
E-Commerce System for Electronic Product (Case Study E-Commerce Company)
14305 Allandreyanto - -, Faculty Economic and Business Airlangga University Surabaya, Indonesia, [email protected]
Determinants of indebtedness: An analysis using behavioral and demographic factors
14521 Mahfuzur Rahman, Faculty Of Business and Accountancy University of Malaya, [email protected] Muhamad Azma, Management and Science University (MSU), Shah Alam, Malaysia, [email protected]
Efficiency Analysis of Private Insurance Firms before and after the Application of BPJS Regulation
14548 Aldy Azhari, Universitas Indonesia, [email protected] Viverita, Universitas Indonesia, [email protected]
Page 2 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Yulianti S.E., M.E., Ph.D.
Date: January 17, 2018 , Session: 1, Time: [13.15 - 14.45], Room: 4.04
The Effect of Tax Rate Change on the Relationship between Aggressive Financial Reporting and Tax Aggressiveness
14412 Frista Frista, Universitas Indonesia, [email protected] Martani, Universitas Indonesia, [email protected]
The Impact of Corporate Social Responsibility (CSR) Disclosure and Corporate Governance on Aggressive Tax Avoidance
14433 Chaerul D Djakman, Universitas Indonesia, [email protected] Benari Pardede, Universitas Indonesia, [email protected]
The Effects of Managerial Ability and Environment Uncertainty To Tax Avoidance
14577 Kurnia Utama, Universitas Indonesia, [email protected] Nuryanah, Universitas Indonesia, [email protected]
The Effect of Family Ownership On The Relationship Between Aggressive Financial And Tax Reporting: Evidence From 10 Asian Countries
14580 Sabar Warsini, Universitas Indonesia, [email protected] Veronica Siregar, Universitas Indonesia, [email protected] Martani, Universitas Indonesia, [email protected] Sensi Wondabio, Universitas Indonesia, [email protected]
Page 3 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Dr. Dyah Setyaningrum S.E., M.S.M., CPMA., CA.
Date: January 17, 2018 , Session: 1, Time: [13.15 - 14.45], Room: 4.05
CSR, Tax Avoidance, and Political Connections: An Empirical Evidence from Indonesia
14303 Indriati Siti Pratiwi, Universitas Indonesia, [email protected] Veronica Siregar, Universitas Indonesia, [email protected]
Determinants of Islamic Social Reporting In Indonesia and Malaysia: The Role Of Legal Origin
14356 Ain Hajawiyah, Universitas Indonesia, [email protected] Siswantoro, Universitas Indonesia, [email protected] K Dewi, Universitas Indonesia, [email protected]
Does Family Role (Ownership and Management) Utilize Organizational Slack Resources in Corporate Social Responsibility Disclosure?
14375 Astrid Rudyanto, Trisakti School of Management, [email protected] Diyanti, Universitas Indonesia, [email protected] Shauki, Universitas Indonesia, [email protected]
CSR Disclosure & Investors and Creditors Required Return: Evidence from Indonesia
14591 Ain Hajawiyah, Universitas Indonesia, [email protected] Anitawati Hermawan, Universitas Indonesia, [email protected]
Page 4 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Dr. Sylvia Veronica Nalurita Purnama Siregar S.E.
Date: January 17, 2018 , Session: 1, Time: [13.15 - 14.45], Room: 4.06
CEO Overconfidence, Real Earnings Management and Future Performance: In Emerging Country
14374 Paulina Sutrisno, Trisakti School of Management, [email protected] Diyanti, Universitas Indonesia, [email protected] Shauki, Universitas Indonesia, [email protected]
Earnings Quality in Emerging Economies: The Banks Case
14568 Magdi El-bannany, University of Sharjah, [email protected] Anitawati Hermawan, Universitas Indonesia, [email protected]
Relative and Incremental Value Relevance of Accounting Information under Integrated Reporting Approach: Evidence from South Africa
14581 Kenny Fernando, Universitas Indonesia, [email protected] Anitawati Hermawan, Universitas Indonesia, [email protected]
Analysis of Impact of Fixed Assets Revaluation Model Implementation in Property, Real Estate, and Construction and Bank Companies that Listed in Capital Market Year 2015
14587 Retno Giani, Universitas Indonesia, [email protected] Martani, Universitas indonesia, [email protected]
Page 5 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Dr. Dwini Handayani S.E., M.Si.
Date: January 17, 2018 , Session: 2, Time: [15.00 - 16.30], Room: 4.01
Maternal Smoking Affects Infant Mortality in Indonesia: Fact or Myth?
14497 Tyas Jualita Santy, Universitas Indonesia, [email protected]
The Influence of Mother's Working Status on Exclusive Breastfeeding in Jabodetabek Region
14593 Hesti Astria Dewi, Universitas Indonesia, [email protected] Hadi Setyonaluri, Universitas Indonesia, [email protected]
Do Personality Traits Affect Fertility Intention in Indonesia?
14596 Wahyuningsih Wahyuningsih, Universitas Indonesia, [email protected]
Childlessness and Couples' Educational (in) Equality in Indonesia
14487 Noor Arifullah, Universitas Indonesia, [email protected]
Page 6 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: I Dewa Gede Karma Wisana S.E., M.Sc., Ph.D.
Date: January 17, 2018 , Session: 2, Time: [15.00 - 16.30], Room: 4.02
Violence Againts Young Married Women : The Impact Of Child Marriage On Subjective Well Being In Indonesia
14503 Fetia Nursih Widiastuti, Universitas Indonesia, [email protected]
The Effect of Individual Risk Aversion on Divorce Status in Indonesia
14473 Vici Handalusia Husni, Universitas Indonesia, [email protected] Nuryakin, Universitas Indonesia, [email protected] Nur Rosifah, Universitas Indonesia, [email protected]
Determinants of Health Insurance Ownership Among Informal Workers in Indonesia
14483 Mangara Tobing, Universitas Indonesia, [email protected] Nuryakin, Universitas Indonesia, [email protected] Anandari, Universitas Indonesia, [email protected]
The Gravity Model Of Migration: Macroeconomic Determinant of Internal Migration to West Sumatera
14514 Riska Febrina, Universitas Indonesia, [email protected]
Page 7 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Dr. Yanki Hartijasti M.B.A., M.Si.
Date: January 17, 2018 , Session: 2, Time: [15.00 - 16.30], Room: 4.03
How Self-expressive Brands on Facebook influence Brand Love and Brand Advocacy
14531 Sarah Dwi Septyani, Universitas Indonesia, [email protected] Alversia, Universitas Indonesia, [email protected]
Strategies Development through Competitor Analysis of PT. Isra Presisi Indonesia for Entering Non-Automotive Market
14550 Raiva Harina, Universitas Indonesia, [email protected]
Determinants of Consumer Switchover Intention on Online Application-Based Transport
14589 Ellysa Utin Apandi, Universitas Indonesia, [email protected] Rahayu Hijrah Hati, Universitas Indonesia, [email protected]
Cultivation Planning of Secondary Plants at Smallholdings Oil Palm Plantation using Linear Programming
14511 Balindo Dharma Bakti Samuel Sitorus, Department of Management, Faculty of Economics and Business, University of Indonesia, [email protected] Dyah Kusumastuti, Universitas Indonesia, [email protected]
Page 8 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Dr. Aria Farah Mita S.E., M.S.M
Date: January 17, 2018 , Session: 2, Time: [15.00 - 16.30], Room: 4.04
Recommendation of Quality Control Policies and Procedures for Audit Engagement at PAF X (Medium-Sized Public Accounting Firm)
14307 Veridiana Veridiana, Universitas Indonesia, [email protected] Sensi Wondabio, Universitas Indonesia, [email protected]
Strengthening The Role of Senior Leader to Create Healthy Bank Operation by Leadership System Malcom Baldrige (a Study Case at PT XYZ)
14311 Risdia Oktafandia, Universitas Indonesia, [email protected] Yusuf John, Universitas Indonesia, [email protected]
Design of Risk-Based Review Program on Audit of Government's Financial Statements Conducted by Public Accountant for The Comptroller of Supreme Audit Board of Republic of Indonesia
14338 Yasmin Julianti, Universitas Indonesia, [email protected] Pamungkas, Universitas Indonesia, [email protected]
Page 9 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Yulianti S.E., M.E., Ph.D.
Date: January 17, 2018 , Session: 2, Time: [15.00 - 16.30], Room: 4.05
Influence of Nonfinancial Information to Abnormal Return
14332 Amin Arianto, Universitas Indonesia, [email protected] Farah Mita, Universitas Indonesia, [email protected]
Financial Reporting Quality and Financial Accounting Standard : Study of SMEs
14371 Agung Krisna Murti, Warmadewa University, [email protected] Rosantina Shauki, Universitas Indonesia, [email protected] Diyanti, Universitas Indonesia, [email protected]
Intellectual Capital And Firm Performance: Applying Modified Value Added Coefficient
14373 Mi Mitha Dwi Restuti, Universitas Kristen Satya Wacana, [email protected] Diyanti, Universitas Indonesia, [email protected] Shauki, Universitas Indonesia, [email protected]
Internet Financial Reporting, Information Asymmetry and Family Ownership
14507 Yossi - Septriani, Politeknik Negeri Padang, [email protected] - Diyanty, Universitas Indonesia, [email protected] - Shauki, Universitas Indonesia, [email protected]
Page 10 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Prof. Dr. Che Ruhana Binti Isa @ Mohamed Isa
Date: January 17, 2018 , Session: 2, Time: [15.00 - 16.30], Room: 4.06
The Effect of Political Connections and Agency Cost on the Investment Efficiency: The Empirical Evidence from Indonesia
14436 Friska Ariani, Universitas indonesia, [email protected] Wardhani, Universitas Indonesia, [email protected]
The Impact of External Financing on Financial Reporting Quality with Related Party Transactions as a Moderating Variable
14437 Dinda Kirana, Universitas Indonesia, [email protected] Wardhani, Universitas Indonesia, [email protected]
The Effect of Institutional Ownership on Disclosure of Related Party Transactions : Empirical Evidence from Indonesian Publicly Listed Companies
14492 Filip - Ferdi, Universitas Indonesia, [email protected] - Rossieta, , [email protected]
Investigating Employees' Views On Fraud Awareness and Anti Fraud Strategy
14495 Dyah Vita Astriana, Universitas Indonesia, [email protected] Adhariani, Universitas Indonesia, [email protected]
Page 11 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Chaikal Nuryakin S.E., M.S.E., M.A., Ph.D.
Date: January 18, 2018 , Session: 1, Time: [09.00 - 10.30], Room: 4.01
The impact of subsidized electricity tariff changes on the welfare of households receiving subsidies
14401 Andri Yudhi Supriadi, Universitas Indonesia, [email protected] Ikhsan, Universitas Indonesia, [email protected]. Raksaka Mahi, Universitas Indonesia, [email protected] Girianna, Deputy Minister for Energy Management, Natural Resources, and Environment, [email protected]
The Impact of Informality on Poverty Dynamics in Indonesia: Evidence from Panel Data
14448 Nuri Taufiq, Universitas Indonesia, [email protected]
Measuring Individual Characteristics: Analyzing the Effects of Time, Trust, and Risk Preference Towards Loan Repayment Behavior.
14341 Laksamana Faishal Hafizh, Universitas Indonesia, [email protected]
Application of Salam Analysis as an Alternative to KUR and Ijon: A Case Study in Lampung Selatan Farmers
14316 Arief Firmansyah, Universitas Indonesia, [email protected] R Shauki, Universitas Indonesia, [email protected]
Page 12 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Fithra Faisal Hastiadi Ph.D.
Date: January 18, 2018 , Session: 1, Time: [09.00 - 10.30], Room: 4.02
The Concentration Of Container Throughput In The Hub Ports Of Indonesia: A Spatial GINI Approach
14594 Nuzul Achjar, Universitas Indonesia, [email protected]
Blue Economy for Better Economic Development, Case Study: NTT Indonesia
14414 Sofia Mahardianingtyas, Universitas Indonesia, [email protected] Agustio, Universitas Indonesia, [email protected] Adhetiya Safitra, Universitas Indonesia, [email protected] Damayanti, Universitas Indonesia, [email protected]
Time Ticking and Stress Experienced by Commuter Workers in Metropolitan Areas - Jabodetabek 2014
14515 Unun Khamida Qodarina, Universitas Indonesia, [email protected]
If there is an easier way, why choose the hard way? (Case Study on the Ticketing Usage in Bogor Station)
14446 Eka Hastawati, Universitas Indonesia, [email protected] Riyanto, Universitas Indonesia, [email protected]
Page 13 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Dr. Dyah Setyaningrum S.E., M.S.M., CPMA., CA.
Date: January 18, 2018 , Session: 1, Time: [09.00 - 10.30], Room: 4.04
Internal Control Analysis on Government Goods and Services Procurement (Case Study on XYZ University)
14360 Prita Putri Primanda, Universitas Indonesia, [email protected] Nurwahyuningsih Harahap, Universitas Indonesia, [email protected]
Agency problem of accrual-based IPSAS adoption in central governments
14561 Sigit Wahyu Kartiko, Universitas Indonesia, [email protected] Rossieta, Universitas Indonesia, [email protected] Martani, Universitas Indonesia, [email protected] Wahyuni, Universitas Indonesia, [email protected]
The Management of Village Fund: Village Fund Policy Implementation (Case Study in Candirejo Village, Nganjuk Regency, East Java Province, Indonesia)
14567 Gianda Nadyastika, Universitas Indonesia, [email protected] Siswantoro, Universitas Indonesia, [email protected]
Local Government Characteristics and Audit Opinion: Lesson Learned from First Year of Accrual Basis Implementation in Indonesia
14575 Wiesye Vania Wulandari, Universitas Indonesia, [email protected] Setyaningrum, Universitas Indonesia, [email protected]
Page 14 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Dr. Gede Harja Wasistha
Date: January 18, 2018 , Session: 1, Time: [09.00 - 10.30], Room: 4.05
Evaluation of Budgeting System Using Activity Based Budgeting Case Study at PT X
14333 Mayla Khoiriyah, Universitas Indonesia, [email protected] R Shauki, Universitas Indonesia, [email protected]
Analysis of the Effectiveness of Management Control System on Performance of Budget Realization in a Government Organization Based on the Framework of Levers Of Control Theory : A Case Study at the Indonesian Agency for R&D of Energy Mineral Resources
14426 Hartanto Adhi Nugroho, Universitas Indonesia, [email protected] Hartanti, Universitas Indonesia, [email protected]
The Evaluation of Student Unit Cost Using Activity Based Costing: A Case Study In Faculty Of Economy In University Of X
14504 Akmal Adrianza, Universitas Indonesia, [email protected]
Page 15 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Dr. Fitriany S.E., M.Ak.
Date: January 18, 2018 , Session: 1, Time: [09.00 - 10.30], Room: 4.06
Quality Review on Internal Audit Report of Quality Assurance Unit Based on IPPF 2400: Case Study: PT. Bank X
14312 Andrico Stephanus Hutabarat, Universitas Indonesia, [email protected]
Implementation of Business Process Fraud Risk Assessment to Minimize the Fraud Risk Occurance Case Study at PT. TI
14340 Ridho Al Furqan, Universitas Indonesia, [email protected] Nicholas Tobing, Universitas Indonesia, [email protected]
Analysis of Internal Audit Role in Preventing Corruption in the Public Sector (Case Study: Inspectorate General of the Ministry of Health of the Republic of Indonesia)
14357 Fauzi Alvaro Hertianto, Universitas Indonesia, [email protected] Setiawan, Universitas Indonesia, [email protected]
Implication of Fraud Risk Assessment To Anticipate Fraud on Goods Purchasing Cycle (Case Study On Small And Medium Enterprise: PT X)
14435 Mega Silvia Fahriani, Universitas Indonesia, [email protected] Nicholas Tobing, Universitas Indonesia, [email protected]
Page 16 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Dr. Ratna Wardhani S.E., M.Si.
Date: January 18, 2018 , Session: 1, Time: [09.00 - 10.30], Room: 4.07
Analysis impact Implementation of IFRS 15 on the Financial Statement of Telecommunication Company (Study Case PT XYZ)
14386 Mardo Bernoully, Universitas Indonesia, [email protected]
Accounting Information Quality, Board Narrative Disclosure, and Cost Of Debt
14478 Ravika Mutiara Savitrah, Universitas Indonesia, [email protected] Ayu Anggraheni, Universitas Indonesia, [email protected] R Shauki, Universitas Indonesia, [email protected] Diyanty, Universitas Indonesia, [email protected]
Analaysis of IAS 41 Amendment: Agriculture in Singapore Listed Plantation Agriculture Companies
14489 Andreas Tommy Parlaungan Manurung, Universitas Indonesia, [email protected]
Impact Analysis of PSAK 24 (2013 Revision) Implementation on Equity, Other Comprehensive Income, And Stock Returns
14579 Juwita Ramadhani, Universitas Indonesia, [email protected] Martani, Universitas Indonesia, [email protected]
Page 17 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Viska Anggraita S.E., M.S.Ak.
Date: January 18, 2018 , Session: 1, Time: [09.00 - 10.30], Room: 3.05
Analysis of Performance Assessment of Public Expenditure Treasurer at Directorate General of Treasury Regional Office of Bangka Belitung Province
14467 Amin Nursudi, Universitas Indonesia, [email protected] Setiawan, Universitas Indonesia, [email protected]
Analysis of Corporate Governance and Design Roadmap Implementation Good Corporate Governance (Case Study in Regional Owned Enterprises PT JW)
14480 Halida Ramadhani, Universitas Indonesia, [email protected]
Development of the Fraud Risk Control Policy Framework in Public Sector Organizations
14490 Maolana Amin Iskandar, Universitas Indonesia, [email protected] Yuniasih, Universitas Indonesia, [email protected]
Does IPO Sculpt Better Corporate Governance? (Empirical Evidence From an Indonesian Islamic Bank)
14524 Huda Aulia Arifin, Universitas Indonesia, [email protected] Adhariani, Universitas Indonesia, [email protected]
Page 18 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Dr. Telisa Aulia Falianty S.E., M.E.
Date: January 18, 2018 , Session: 2, Time: [10.45 - 12.15], Room: 4.01
How Corruption Influence Regional Economic Growth in Indonesia?
14475 Ariesy Tri Mauleny, Universitas Indonesia, [email protected]
Early Warning Indicators Of Financial Crisis In ASEAN Countries
14343 Nuning Tri Hadmini, Universitas Indonesia, [email protected] Aulia Falianty, Universitas Indonesia, [email protected]
Analysis of Competitiveness and the Impact Prediction of Indonesia's Participation in Regional Comprehensive Economic Partnership (RCEP)
14387 Maria Ulfah, Universitas Indonesia, [email protected] Aulia Falianty, Universitas Indonesia, [email protected] Ulfah, Universitas Indonesia, [email protected] Aulia Falianty, Universitas Indonesia, [email protected]
The Impact of Exchanger Rate and Its Volatility on Output in Asia: The Role of Global Value Chains
14364 Asia Miscolayati Hasanah, Universitas Indonesia, [email protected] Aulia Falianty, Universitas Indonesia, [email protected]
Page 19 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Viverita S.E., M.M., Ph.D.
Date: January 18, 2018 , Session: 2, Time: [10.45 - 12.15], Room: 4.02
The Impact of Pension Risk on Cost of Debt and Cost of Equity in Companies with Pension Plan Assets
14369 Irma Sriwijayanti, Universitas Indonesia, [email protected] Veronica Siregar, Universitas Indonesia, [email protected]
Impact of global financial crisis and government ownership to firm's value
14535 Abira Prithresia, Universitas Indonesia, [email protected] Amalia Narulita, Universitas Indonesia, [email protected]
Shareholder Value Creation Analysis Measurement in Healthcare, Material and Real Estate Industry in Indonesia
14551 Eveline Siburian, Universitas Indonesia, [email protected]
Effect of Working Capital and Financial Aspects to Firm Value: Empiric Study on Indonesian Listed Firms
14555 Arthur Eliezer Sianipar, Universitas Indonesia, [email protected]
Page 20 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Dr. Dwi Hartanti S.E., M.Sc.
Date: January 18, 2018 , Session: 2, Time: [10.45 - 12.15], Room: 4.03
The Role of Pay Scheme and Ethics Level for Decreasing Budget Slack: Experiment Setting
14342 Agus Munandar, Institut Teknologi dan Bisnis Kalbis, [email protected] Shauki, Universitas Indonesia, [email protected] Diyanti, Universitas Indonesia, [email protected]
Evaluation of Internal Control System in Cash Disbursement Cycle: Case Study in Construction Company PT XYZ
14350 Nindya Farah Dwi Puspitasari, Universitas Indonesia, [email protected] Djusman Djakman, Universitas Indonesia, [email protected]
Firm Maturity and Corporate Social Responsibility: Using Slack Resources and Gender Composition as The Moderating Variables
14462 Rita Sugiarti, Universitas Indonesia, [email protected] Nadya Hasan, Universitas Indonesia, [email protected] Diyanty, Universitas Indonesia, [email protected] Rosantina, Universitas Indonesia, [email protected]
Belief Control and Performance: The Role of Contingent-Fit between Strategic Risk, Strategic Uncertainty and Levers of Control
14571 Ancella Anitawati Hermawan, Universitas Indonesia, [email protected] Bachtiar, Universitas Indonesia, [email protected] Tri Wicaksono, Universitas Indonesia, [email protected] Pramita Sari, Universitas Indonesia, [email protected]
Page 21 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Dr. Darminto SE, MBA.
Date: January 18, 2018 , Session: 2, Time: [10.45 - 12.15], Room: 4.04
Analysis of Internal Control on Payroll Cycle Based On COSO Framework and Three Lines Of Defense Model Case Study: University A
14453 Marcellina Cynthia Cindy Lupita, Universitas Indonesia, [email protected] Ichsan, Universitas Indonesia, [email protected]
SAP Implementation, User satisfactions, and Its Utilization
14459 Mira Falatifah, Universitas Indonesia, [email protected] Indah Sumunar, Universitas Indonesia, [email protected] Rosantina Shauki, Universitas Indonesia, [email protected] Diyanty, Universitas Indonesia, [email protected]
Examining XBRL Early Adopters: A Study Observing At Determinants and Value Relevance
14476 Fauziah Muchlis, Universitas Indonesia, [email protected] Primadyan, Universitas Indonesia, [email protected] Diyanti, Universitas Indonesia, [email protected] R. Shauki, Universitas Indonesia, [email protected]
Impact of Accounting Information System on Tasks Efficiency: Case Study at Badan Keuangan Daerah Pemerintah Kota Depok
14576 Dita Laksmita Alim, Universitas Indonesia, [email protected] Siswantoro, Universitas Indonesia, [email protected]
Page 22 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Yulianti S.E., M.E., Ph.D.
Date: January 18, 2018 , Session: 2, Time: [10.45 - 12.15], Room: 4.05
Towards Convergence of International Education Standards: Implementation of IES 4 in Accounting Education
14317 Rina Karlina, Universitas Indonesia, [email protected] R Shauki, Universitas Indonesia, [email protected]
Analysis of Recommendation Base Erosion and Profit Shifting Action Plan 12: Mandatory Disclosure Rules In Indonesia
14378 Dyah Santi Palupi, Universitas Indonesia, [email protected] Septriadi, Universitas Indonesia, [email protected]
The Impact of University Learning Experience and Internship Learning Experience to Internship Learning Outcomes based on International Education Standard (IES) 3. Case Study: Accounting Students of Faculty of Economics and Business Universitas Indonesia
14445 Khalid Ardhi Nurrahman, Universitas Indonesia, [email protected] Bachtiar, Universitas Indonesia, [email protected]
Analysis of Effect Of Financial Derivatives on Tax Avoidance Non-Financial Companies Registered In Indonesia
14447 Ellis Veronika Sitinjak, Universitas Indonesia, [email protected]
Page 23 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Dr. Bernard E. Tidajoh S.E., M.S.Ak.
Date: January 18, 2018 , Session: 2, Time: [10.45 - 12.15], Room: 4.06
Tax Avoidance Using Hybrid Mismatch Arrangement Schemes in Indonesia
14388 Errine Nessy, Universitas Indonesia, [email protected] Rahayu, Universitas Indonesia, [email protected]
Analysis of Transfer Pricing, Case Study on PT X and Subsidiary Company
14389 Kristianti Hosiana, Universitas Indonesia, [email protected] Tjen, Universitas Indonesia, [email protected]
Assets and Liabilities from Tax Amnesty on Financial Statement of Listed Companies
14488 Soni Okabrian, Universitas Indonesia, [email protected] Martani, Universitas Indonesia, [email protected]
Analysis on Tax Treatment and Aggressive Tax Planning of Google Indonesia
14328 Wulan Clara Kartini, Universitas Indonesia, [email protected] Septriadi, Vienna University, [email protected]
Page 24 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Dr. Aria Farah Mita S.E., M.S.M
Date: January 18, 2018 , Session: 2, Time: [10.45 - 12.15], Room: 4.07
Strategy and Feasibility Study in Financial Segment for Property Business (Case Study KSO XYZ)
14313 Nadia Anindita, Universitas Indonesia, [email protected] Tanujaya, Universitas Indonesia, [email protected]
Analysis of Correlation Between Internal Financing and External Financing (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange during 2010-2015)
14314 Hanny Goenawan, Universitas Indonesia, [email protected] Harja Wasistha, Universitas Indonesia, [email protected]
The Effect of Investor Protection And IFRS Adoption On Post-Acquisition Performance In Cross Border Acquisition In Asia
14438 Muhammad Gunawan Hendro, Universitas Indonesia, [email protected] Wardhani, Universitas Indonesia, [email protected]
The Effect of Ownership Structure on the Company's Tunneling Activities: Indonesia Evidence
14527 Ani Dwi Rahmanti Riadi, Faculty of Economics and Business, Universitas Indonesia, [email protected] Farah Mita, Universitas Indonesia, [email protected]
Page 25 of 33 1/16/2018 11:26:58 AM
CONCURRENT SESSION SCHEDULE
Moderator: Miranti Kartika Dewi S.E., M.B.A., Ph.D.
Date: January 18, 2018 , Session: 2, Time: [10.45 - 12.15], Room: 3.05
IFRS, Corporate Governance and Investment Efficiency
14456 Lies Lies Zulfiati, Universitas Indonesia, [email protected] Sidharta Utama, Universitas Indonesia, [email protected] Adi Ekaputra, Universitas Indonesia, [email protected] Ratna Wardhani, Universitas Indonesia, [email protected]
E-Government and Corruption: Experience from Asia Pacific Developing Countries
14458 Esra Yepasa, Universitas Indonesia, [email protected] Setyaningrum, Universitas Indonesia, [email protected]
Information Technology Governance Process Capability Level at ABC Company (a State-Owned Enterprise in Indonesia)
14479 Annisa Wicahyani Mutiara, Universitas Indonesia, [email protected] Hari Wijanto, Universitas Indonesia, [email protected] Anindra, Universitas Nasional, Jakarta, Indonesia, [email protected]
External Tournament Incentives in State Owned Enterprise =in Indonesia: Does It Effect Firm Performance
14509 Imam Ulil Amri, Universitas Indonesia, [email protected] Shauki, Universitas Indonesia, [email protected] Diyanti, Universitas Indonesia, [email protected]
Page 26 of 33 1/16/2018 11:26:59 AM
CONCURRENT SESSION SCHEDULE
Moderator: Kiki Verico S.E., IMRI., Ph.D.
Date: January 18, 2018 , Session: 3, Time: [13.15 - 14.45], Room: 4.01
Effect of Ease Import For Export Destination (KITE) Policy Implementation On Indonesia Manufacturing Export
14502 Rangga Julyan Rakhman, Universitas Indonesia, [email protected] Panennungi, Universitas Indonesia, [email protected]
Trade and Wage Inequality In The Indonesian Manufacturing Sector With Firm Heterogenity During Rupiah Depreciation Periods of 1997-1998 and 2013-2014
14557 Robert Adhi Ruddyanto, Universitas Indonesia, [email protected] A. Panennungi, Universitas Indonesia, [email protected]
Page 27 of 33 1/16/2018 11:26:59 AM
CONCURRENT SESSION SCHEDULE
Moderator: Ratih Dyah Kusumastuti M.T., Ph.D.
Date: January 18, 2018 , Session: 3, Time: [13.15 - 14.45], Room: 4.02
Barrier in Innovation of Moslem Fashion Business: Evidence From Indonesia
14391 Rora Puspita Sari, Universitas Padjadjaran, [email protected] Asad, Universitas Padjadjaran, [email protected] Kusuma Ramadhan, Universitas Padjadjaran, [email protected]
Designing Performance Measurement for Organizational Strategy Effectiveness Using Balanced Scorecard in Nutritional Food Company (Case Study of Kalbe Nutritionals)
14451 Dara Saras Prastria, Universitas Indonesia, [email protected]
Developing Employee's Competency through the Implementation of Individual Development Plan (IDP) in Isra Presisi Indonesia
14538 Dini Dwi Rahmatillah, Universitas Indonesia, [email protected]
Job Analysis on Production Employee for New Product in PT. DKM
14545 Hanna Anastasia Aritonang, Universitas Indonesia, [email protected]
Page 28 of 33 1/16/2018 11:26:59 AM
CONCURRENT SESSION SCHEDULE
Moderator: Dr. Dodik Siswantoro S.E., M.Sc. Acc.
Date: January 18, 2018 , Session: 3, Time: [13.15 - 14.45], Room: 4.03
The Impact of Government Oversight on Corruption in Procurement Activities of Local Government of Indonesia
14443 Anda Dwi Haryadi, Politechnic of Padang University of Indonesia, [email protected] Rossieta, Universitas Indonesia, [email protected] Utama, Universitas Indonesia, [email protected]
Political Dynasties and Reelection As A Moderating Role On The Relationship Between Spending And Performance: Evidence From Indonesia’s Local Government
14500 Hidayah Asfaro Saragih, Universitas Indonesia, [email protected] Setyaningrum, Universitas Indonesia, [email protected]
Discretionary Spending Budgets Ahead of 2017 Regional Election: A Study of Opportunistic Behaviour
14505 Dewi Darmastuti, Universitas Indonesia, [email protected] Dariyah, Universitas Indonesia, [email protected]. Vera Diyanty, Universitas Indonesia, [email protected] Rosantina, Ph. D., Universitas Indonesia, [email protected]
Moderation Effect Of Press Highlight On The Effect Of Internal Control System Quality On Disclosure In Local Government Financial Report
14604 Farid Handoko, Universitas Indonesia, [email protected]
Page 29 of 33 1/16/2018 11:26:59 AM
CONCURRENT SESSION SCHEDULE
Moderator: Dr. Fitriany S.E., M.Ak.
Date: January 18, 2018 , Session: 3, Time: [13.15 - 14.45], Room: 4.04
Impact Analysis of Risk Maturity Level Increase On Risk Based Internal Audit Planning (Case Study In SKK MIGAS)
14485 Weny Septiani Zahara, Universitas Indonesia, [email protected] Julian, Universitas Indonesia, [email protected]
Interaction Quality Between Audit Committee and Internal Auditor For Internal Audit Function Effectiveness: A Case Study Of Bank XYZ
14569 Dimitri Caktiadi Juda, Universitas Indonesia, [email protected] Anitawati Hermawan, Universitas Indonesia, [email protected]
The Impact of Audit Tenure, Rotation, Specialization, Workload and CPE to the Audit Quality with Audit Committee as a Moderating Variable: Indonesian Case Study
14595 Fitriany Fitriany, Universitas Indonesia, [email protected] Utama, Universitas Indonesia, [email protected] Martani, Universitas Indonesia, [email protected] Rossieta, Universitas Indonesia, [email protected]
The Effect of Modified Audit Opinion on Debt Contracts
14603 Naufal Zaky, Universitas Indonesia, [email protected] Veronica Siregar, Universitas Indonesia, [email protected]
Page 30 of 33 1/16/2018 11:26:59 AM
CONCURRENT SESSION SCHEDULE
Moderator: Dr. Evony Silvino Violita S.E., M.Comm.
Date: January 18, 2018 , Session: 3, Time: [13.15 - 14.45], Room: 4.05
Internal Control on Sales Cycle In Minimizing Sales Risks (Case Study At PT XYZ)
14359 Fitriyeni Oktavia, Universitas Indonesia, [email protected]
Determinants of Islamic Social Responsibility Disclosure by Islamic Bank : Cross Country Analysis
14440 Agus Maulana, Universitas Indonesia, [email protected] Silvino Violita, Universitas Indonesia, [email protected]
Web-Based Accountability in Islamic Non-Profit Organization - A Case Study of Badan Amil Zakat Nasional Indonesia
14469 Irsalina Rizka Nurfadhilah, Universitas Indonesia, [email protected] Sasongko, Universitas Indonesia, [email protected]
Page 31 of 33 1/16/2018 11:26:59 AM
CONCURRENT SESSION SCHEDULE
Moderator: Siti Nuryanah S.E., M.S.M., M.Bus(Acc.)., Ph.D.
Date: January 18, 2018 , Session: 3, Time: [13.15 - 14.45], Room: 4.06
Value Relevance Using Accounting Information and Influence Toward The Tax Amnesty
14470 Annisa Febriana, Universitas Indonesia, [email protected] Rahmadini, Universitas Indonesia, [email protected] Diyanty, Universitas Indonesia, [email protected] R. Shauki, Universitas Indonesia, [email protected]
The Effect of Lower ETR on Firm Risk: Family Firm as Moderating Variable
14510 Muhammad Umar, Universitas Indonesia, [email protected] Nuryanah, Universitas Indonesia, [email protected]
Corporate Social Responsibility Strategy, Management Control Systems and Company Performance (Evidence From Indonesian Manufacturing Companies)
14520 Titi Suhartati, Universitas Indonesia, [email protected] Assauri, Universitas Indonesia, [email protected] D. Djakman, Universitas Indonesia, [email protected] R. Shauki, Universitas Indonesia, [email protected]
The Presentation of Final Tax After The PSAK 46 Revised (2013): A Study on Listed Construction and Real Estate Companies for the Year 2015-2016
14592 Yolanda Saskia Bregina, Universitas Indonesia, [email protected] Martani, Universitas Indonesia, [email protected]
Page 32 of 33 1/16/2018 11:26:59 AM
CONCURRENT SESSION SCHEDULE
Moderator: Hilda Rossieta S.E., Ak., M.Comm., Ph.D.
Date: January 18, 2018 , Session: 3, Time: [13.15 - 14.45], Room: 4.07
The Impact of Real Earnings Management to Bond Yield Spread and the Impact of Institutional Ownership to Their Relationship
14431 Maria Gabriela Jacoub, Universitas Indonesia, [email protected] Harja Wasistha, Universitas Indonesia, [email protected]
The Role Of e-Government In Reducing Corruption In Southeast Asia (ASEAN)
14464 Lya Irawati, Universitas Indonesia, [email protected] Falianty, Universitas Indonesia, [email protected]
Voluntary Disclosure and True Firm Performance: the Role of Board of Commissioners Effectiveness
14570 Usadhi Laksmi, Universitas Indonesia, [email protected] Anitawati Hermawan, Universitas Indonesia, [email protected] El-bannany, University of Sharjah, [email protected]
Page 33 of 33 1/16/2018 11:26:59 AM
Organizing Committee
Dr. Ancella A. Hermawan, MBA, CA Dr. Sylvia Veronica Narulita Purnama Siregar, S.E. Dr. Dyah Setyaningrum S.E., M.S.M., CPMA., CA. Prof. Dr. Irwan Adi Ekaputra, M.M. Dr. Aria Farah Mita S.E., M.S.M Dr. Maddaremmeng S.E. Nurul Husnah S.E., M.S.Ak Tubagus Muhammad Yusuf Khudri S.E., M.T.I., CA. Dr. Dodik Siswantoro S.E., M.Sc.Acc. Dr. Sartika Djamaluddin S.E., M.Si. Yulianti S.E., M.E., Ph.D. Vitria Indriani S.E., M.B.A. Nia Pramita Sari S.E., M.A. Nur Aulia Rahmah S.E., M.Sc. Panggah Tri Wicaksono S.E., M.Sc. Annisa M.Sc. Anis Al Rosjidi S.E., M.Sc. Nayunda Andhika Sari S.E., MBA. Siti Czafrani Pratiwi S.E., M.Acc Naura Rista Hannifa Utami Ratnasari Kinanti Eka Putri Leonard Saputra Rissa Alfatine Prakosa Bintar Surya Putra Aulia Natasya Irfani Ampri Huda Aulia Arifin Ni Kadek Rahayu Nadi
