AAIC 2015 - PARALLEL SESSION

Each presenter will be given 20 minutes (10 mins presentation + 10 mins discussions)

First
Session

Time
08:30 am-10:00 am

Room

Paper Code
GS001

1.1

Title of Paper
Corporate Governance Convergence

Authors
Vogy Gautama Buanaputra

University/Institution
Universitas Gadjah Mada

Ali Sandy Mulya & Sekar

Mayangsari

Budi Luhur University & Trisakti University

GS002

Value-Added Enterprise, Corporate Governance on Sustainable

Enterprise with Investment Opportunities Set as Intervening Variable

GS003

The Quality of Sustainability Reporting Assurance Statement of Fortune

Muhammad Bahrul Ulum & Faisal
Global 500 Companies

PSAA001
PSAA003
1.2
PSAA004

Critical Analysis of Accounting Standards vis--vis Corporate

Vrajlal Sapovadia & Akash Patel
Governance Practice in India
Content Analysis of Information Transparency on Websites State
Siti Atikah, Intan Rakhmawati &
Universities in Indonesia
Baiq Rosyida Dwi Astuti
The Impact of The Enactment of Government Regulation (PP) Number
I Gusti A. A. Gita Chandradewi &
46 Year 2013 to Taxation Collection System and The Compliance of
Elia Mustikasari
Micro Small Medium Enterprises Taxpayers (Cases Study on CV. X & PT.
Y)

AT007

Good Corporate Governance Effect on Tax Avoidance (Empirical Study

on Manufacturing Companies Listed in IDX period 2010-2013)

FA002

FA003

1.3

Diponegoro University

Shanti Business School, Ahmedabad, India &

ICAI
University of Mataram

Universitas Airlangga

Winnie & Vivi Adeyani Tandean

Institut Bisnis dan Informatika Kwik Kian Gie

The Factors Affecting Ethical Perception of Earnings Management

Practice with Moral Reasoning as The Intervening Variable

Incha Naslicha Farahiani &

Noorlailie Soewarno

Universitas Airlangga

Analysis of Factors Affecting The Decision-Usefulness of Financial

Statements of Ministries/Institutions

Tunjung Probo Nirmala &

Falikhatun

Inspectorate of the Ministry of Trade of the

Republic of Indonesia & Business and
Economic Faculty, Sebelas Maret University,
Surakarta, Indonesia

RSSCM001
1.4

OEAI006

The Efficiency of Bankruptcy Prediction Models in Tehran Stock

Exchange Companies, Emerging Need in Privatization and Capital
Market
Determinants Distribution of Financing and Implications to Profitability
(Empirical Study on Cooperative Syariah BMT in Indonesia)

Oyong Lisa & Kurniawan

STIE Widya Gama Lumajang

The influence of audit committee independence and activity on the

financial reporting timeliness

Almhdi Abulgasim Abusbaiha

Doctoral Program of Economic Science Diponegoro university

OEAI001

Photography Images Analysis of Intellectual Capital in Corporate

Annual Reports: A Descriptive Note

Mara Ridhuan Che Abdul

Rahman, Asmazatul Yusfiziati
Mohd Yusuf & Mohamat Sabri
Hasan

School of Accounting, Faculty of Economics

and Management, Universiti Kebangsaan
Malaysia

OEAI007

Traditional Market Accounting: Management or Financial Accounting?

Wiyarni

STIE Malangkuewara Malang

OEAI011

Interpreting Receivable Debt in Bhubukan Tradition Critical Interpretive

Study

Nanang Shonhadji & Agus

Samekto

STIE PERBANAS SURABAYA

AT012

1.5

FA004
1.6

FA005
FA010

Second
Session
Room

2.1

Abdolreza Ghasempour & Neda Islamic Azad University-Bardsir Branch (Iran) &
Bashiri
Yerevan State University (Armenia)

The Effect of Female Executives on Earnings Management : Evidence

from Indonesia
Applying A Foreign Exchange Losses (FEL) Model to Detect Earnings
Management
The Relationship between Earnings Quality, Liquidity and Cost of
Capital

Tania Kogin & Felizia Arni

Rudiawarni
Yulius Jogi Christiawan & Alfa
Rahmiati
Puput Tri Komalasari & Moh.
Nasih

PDIA Student - Faculty of Economics and

Business, Universitas Airlangga

Authors
Vogy Gautama Buanaputra

University/Institution
Universitas Gadjah Mada

Andi Irfan

UIN SUSKA Riau

Leny Nofianti, Andi Irfan &

Tasriani

UIN SUSKA Riau

Universitas Surabaya

Universitas Airlangga

Time
10:30 pm - 12:30 pm
Paper Code
FA006
OEAI003
OEAI004

Title of Paper
Management and Accrual-Based Earnings Management?
Comparative Study Of Accounting And Islam: The Practice Of
Pawnshops (Boroh) In Rokan Hilir Province Of Riau
The Practice of Determining Margin of Financing in Sharia Bank: A Case
Study in Indonesia dan Brunei Darussalam

Nur Endah Widyastuti &

Falikhatun

Inspectorate of the Ministry of Trade of the

Republic of Indonesia ; Business and Economic
Faculty, Sebelas Maret University, Surakarta,
Indonesia

ASL Lindawati

Ma Chung University

Beltian Hanny Priatna, Sri

Suranta, Hanung Triatmoko &
Halim Dedy Perdana

Universitas Sebelas Maret

Bagas Harris Parananda, Halim

Dedy Perdana & Sulardi

Universitas Sebelas Maret

PSAA017

Model Audit Implementation of Social Respon Sibilitybased on HumanCentered Design in The Public Sector Organization Model Audit
Implementation of Social Respon Sibilitybased on Human-Centered
Design in The Public Sector Organization

Priyo Suprobo, Diana Suteja,

Soegeng Soetedjo & Basuki

Universitas Airlangga

PSAA018

Model Application for Effective Social Responsibility Audit in Public

Sector Organisations in Drinking Water in Packaging Industry Approach
to Human Centered Design

Priyo Suprobo, Diana Suteja,

Soegeng Soetedjo & Basuki

Universitas Airlangga

Yanuar Nugroho & Heru Tjaraka

Universitas Airlangga

Siti Amerieska

State Polythecnic of Malang

Erina Sudaryati & Aryasena

Putradigjaya

Universitas Airlangga

PSAA006

PSAA008
2.2
PSAA013

PSAA014

2.3

PSAA019

PSAA020

RSSCM005

PSAA009
2.4
RSSCM008

RSSCM009

The Influence Factors on The Behavioral Organization Toward The Use

of Accrual Accounting System (Empirical Study On the Government
Sragen Regency)
Bureaucracy System and Budget Performance Influences in the Political
Economy of Accounting (PEA) Perspective
Accounting Knowledge, Education Level, Work Experience and Quality
of Local Government Financial Statements: A Case Study in Ngawi and
Pacitan
Influence of Understanding of Accounting, Education Level, and Length
of Work to Implementation of Local Government Accounting System
(Case Study in Ngawi and Pacitan)

The Influence of Organizational Culture, Innovation Management and

Internal Control Over The Implementation of Total Performance
Scorecard (TPS) Effectiveness in Improving Performance of Public
Sector Organization
Measuring The Public Value of E-Government as Performance
Evaluation in Indonesia Local Government

Effect of Enviromental Performance And Good Corporate Governance

and Firm Value with Enviromental Disclosure as Intervening Variable on
High Profile Companies Listed on BEI 2011-2013 Period

The Implementation E-Procurement Towards Fraud Detection in Local

Imam Agus Faisol, Tarjo & Siti
Government
Musyarofah
The Effect of Company Characteristics on Earning Response Coefficient
Charoline Cheisviyanny, Herlina
(Empirical Study on Manufacturing Companies Listed on Indonesian
Helmy & Joan Marta
Stock Exchange)
The Influence of Corporate Governance Structure on Intellectual
Astri Septia Simanjuntak & Amalia
Capital Dislosure: Studied on LQ 45 Firms Listed on Indonesian Stock
Rizki
Exchange during 2011-2013

Universitas Trunojoyo Madura

Padang State University

Universitas Airlangga

SEA006

2.5

SEA007
SEA008
SEA009

FA008
FA009
2.6
MA009
FA007

SEA003

2.7

SEA004
SEA002
SEA005

Eco-Efficiency and Sustainable Development as Efforts to Produce

Environmentally Friendly Product: An Exploratory Case Study
The Study of Corporate Environmental Reporting and Disclosure: A
Case of PT. Unilever Indonesia
Carbon Footprints Disclosure Practices of Aerospace and Airlines
Companies
Interrelationship between Earnings Management and Corporate Social
Responsibility Reporting

The Effect of Corporate Governance Mechanism on Earnings

Managament Through Real Activities
Earnings Management and Firm Financial Motives
An Empirical
Study on Manufacturing Companies in Indonesia
The Influence of Good Corporate Governance Mechanism on Earning
Management and Firm Value
Factors Affecting Earnings Persistence (Institutional Ownership as A
Moderating Variable)

The Influence of Sustainability Report Disclosure as Moderating

Variable towards the Impact of Intellectual Capital on Companys
Performance
Content Analysis of National Cultural Dimension in Corporate Social
Responsibility Reporting and The Implications: Study of State Owned
Enterprises in China and Indonesia
Environmental Accounting Practices in Indonesia and Management
Behavior
Implementation of Green Accounting Based on University Social
Responsibility at Yogyakarta State University

B. Basuki

Universitas Airlangga

RR Marthina Briliana & Basuki

Universitas Airlangga

Hasna Azizah Fithriani & Faisal

Diponegoro University

Alif Rishal Prasetya, Intan Dwi

Yuliarti & Faisal

Diponegoro University

Lodovicus Lasdi & Rr. Puruwita

Widya Mandala Catholic University Surabaya
Wardani
Rosalia Anita Wibiksono & Yie Ke
Universitas Surabaya
Feliana
Yustrida Bernawati & Arfilia Vega
Universitas Airlangga
Wilianasari
Muhammad Khafid &
Semarang State University
Retnoningrum Hidayah

Reza Renaldi Mirhard & Anak

Agung Gde Satia Utama

Universitas Airlangga

Monica Taniya Soetanto & Dianne

Frisko K

Universitas Surabaya

Sarah Yuliarini & Tantri Bararoh

Universitas Wijaya Kusuma Surabaya

Abdullah Taman

Yogyakarta State University

Third
Session

Time
13:30 pm - 16:00 pm

Room

Paper Code

3.1

University/Institution

Diana Tien Irafahmi & Sulastri

State University of Malang

Developing An Accounting Textbook Integrated with Collaborative

Learning and IFRS for Senior High School Students

AE004

Moral Competence and Whistleblowing Intention (Empirical Study on

Accounting Students)

Harti Budi Yanti

Trisakti University

AE005

Perceive Relevant Skills and Forensic Accounting Education in Indonesia

Ananto Prabowo

Tanri Abeng University

AE006

Effect of Work Environment, Work Satisfaction Motivation on The

Performance of Accounting Lecturer

Novi Darmayanti

PDIA Student - Faculty of Economics and

Business, Universitas Airlangga

AE007

Role of Business Ethics Education for Young Entrepreneurs: A Case

Study of Student in Accounting Department Ciputra University

Maria Assumpta Evi Marlina

Ciputra University

PSAA005

RSSCM006

PSAA015

3.3

Authors

AE001

PSAA011

3.2

Title of Paper

Incentives of Local Government Performance Disclosures On The

Sasono Adi
Website/Internet: Indonesian Case
The Relationship Between the Use of Performance Measurement
Muhammad Ahyaruddin & Rusdi
System, Organizational Factors, Accountability, and Performance of
Akbar
Public Sector Organization
Mechanism of Good Corporate Governance and Earnings Management
Erina Sudaryati & Harits Isnandar
: Empirical Study Before and After IFRS Adoption in Manufacturing
Company Listed in Indonesia Stock Exchange
Lessons Learned from Early Implementation Stage of Accrual
Irwan Taufiq Ritonga
Accounting in Indonesia Local Government A Case Study in Province
XYZ

Universitas Indonesia
Universitas Gadjah Mada

Universitas Airlangga

Universitas Gadjah Mada

PSAA016

Analysis of Audit Report of The Local Government Financial Statements

(Study on Counties and Cities in East Java Province)

Sri Ningsih

PDIA Student - Faculty of Economics and

Business, Universitas Airlangga

AT002

Analysis of Intellectual Capital, Financial Performance and Tax

Avoidance using Partial Least Square Structural Equation Modeling (PLSSEM)

Deddy Arief Setiawan

Doctoral Program Trisakti University

FA001

Financial Report and Public Accountability Culture in Indonesia

Bambang Setiono & Dody

Hapsoro

Sampoerna University Jakarta & STIE YKPN

Yogyakarta

Resti Sandi & Alfa Rahmiati

Universitas Airlangga

AT008
AT010

The Arms Length Transfer Pricing Rule as A Tool for Tax Strategy: An
Ethnographic Study of Manufacturing Enterprise
Tax Aggressiveness on Banking Companies: Exploration on Corporate
Risk and Corporate Governance

I Nyoman Suardijaya, Lilik

Handajani & Zuhrotul Isnaini

University of Mataram

RSSCM010

The Effect of Cash Conversion Cycle and Firm Size Toward Firms
Profitability in Manufacture Company Listed on Indonesia Stock
Exchange in The Period of 2011-2013

RSSCM011

Bank: Before and After IFRS

RSSCM012

IFRS Adoption in Actor, Political and Business Related Accounting

Ecology: Case Study in Indonesia

3.4

OEAI005

The Analysis of Factors that Influence Relative Efficiency of General

Banks After The Implementation of Indonesia Banking Architecture

OEAI008

Integrated Reporting Are They Ready?

Universitas Airlangga

Sedianingsih, Mienati S. Lasmana

& Okta S. Hartadinata

Universitas Airlangga

Hamidah

Universitas Airlangga

Bertha Elizabet, Nanny Dewi &

Aldrin Herwany

Universitas Padjadjaran Bandung

Amelia Setiawan

Parahyangan University

AT001

Is Audit Quality of Big 4 Firms Higher than Mid-Tier Firms? Study of

Going-Concern Opinion and Auditor Reporting Accuracy in Indonesia

Antonius Herusetya & Francis Cia

Universitas Pelita Harapan

AT005

An Analysis on Factors Influence Auditor Professional Skepticism and

Audit Result Quality (Research done in BPKP Riau)

Andreas Tan, Arumega Zarefar &

H.M. Rasuli

Universitas Riau

AT006

Analysis of Audit Quality Effect on The Audited Firm Satisfaction at

Regional Government of The Special Region of Yogyakarta

Miswaty

Universitas Balikpapan

AT009

An Experimental Study: Assessing The Effect of Financial Incentives and

Music on Audit Performance

Ines Nur Latifah & Ardianto

Universitas Airlangga

MA001

The Relationship between Intensity of Competition, Delegation of

Authority, Changes in Management Accounting and Control Systems,
Advanced Manufacturing Technology, and Organizational Performance
(Empirical Study in Manufacturing Companies Listing in Indonesian
Stock Exchange)

Lukluk Fuadah

Universitas Sriwijaya - Palembang

MA002

Negative Framing, Rigid Thinking and The Escalation of Commitment on

Decision Making: Experimental Study

Andi Irfan & Dessyka Febria

UIN SUSKA Riau & Universitas Riau

MA003

Effect of Incentive Schemes and Goal-Setting Participation on

Performance: Experimental Study on Entrepreneurship Students

Dian Wijayanti & Titik Desi

Harsoyo

Ma Chung University

MA010

De-escalation Commitment Strategy: The Effect of Hurdle Rates and

Availability Information on Capital Budgeting Decisions

Teodora Winda Mulia &

Lodovicus Lasdi

Widya Mandala Catholic University Surabaya

3.5

3.6

Yustrida Bernawati & Tamara

Saraswati

MA004

MA005
3.7

MA006

Activity Based Costing Model Development to Estimate Mining Services

Reasonable Cost Provided by Contractor of PT. Kaltim Prima Coal (Case
Study: Tania Pit of Melawan South Block)
Controlling Raw Material Costs of Production Through Activity Control
System in The Production Value Chain Analysis in A Bakery (Case
Study at Company X in Surabaya)
Balanced Scorecard Evaluation in A Not-For-Profit Organization: Aiesec
Case Study

Anwar Dasuki & Wiwiek M.

Daryanto

PT. KALTIM PRIMA COAL (KPC) & Institut

Teknologi Bandung

Ivana Laksmono & Debby Ratna

Daniel

Universitas Airlangga

Milla Hanifan Saniy & Khusnul

Prasetyo

Universitas Airlangga

Hariyati & Bambang Tjahjadi

Universitas Negeri Surabaya & Universitas

Airlangga

MA007

A Contingency Model of SBUs Financial Performance

OEAI009

Replacement Strategy and Financial Modeling for Heavy Equipment

Procurement Toward The Expiry of PT KPC Contract Year 2021 (Study Asep Maulana Akbar & Wiwiek M.
Daryanto
Case Dozer E525 Komatsu D375 and Excavator B302 Komatsu PC300 at
PT Kaltim Prima Coal)

PT. KALTIM PRIMA COAL (KPC) & Institut

Teknologi Bandung