You are on page 1of 13

The3 InternationalAccountingConference& nd The2 DoctoralColloquium BridgingtheGapbetweenTheory,ResearchandPractice: IFRSConvergenceandApplication FacultyofEconomicsUniversitasIndonesia BaliIndonesia,2728Oktober2010

rd

Doctoral Colloquium DOC-01 Efficiency Of Education Public Spending Budget And Wealth Erwin Saraswati (Universitas Indonesia) Abstract Education Plays An Important Role In Building Human Capital, Especially In Developing Countries. Therefore, Many Developing Countries Raise Budget Of Education Public Spending. Indonesia Is One Of Developing Countries Spending About 20 Percent In Education Budget. Because The Nation Plans To Achieve Nine Program Of Education, Including To Reach Millennium Development Goals. As A Result, Efficiency Measurement Is Of Important To Evaluate The Performance Of Education. Using Stochastic Frontier Analysis (Sfa) To Evaluate Efficiency Of Education Spending And The Result Of Efficiency Is Regressed With Wealth Variable, Because Efficiency Can Be Predicted Improve Growth And Indirect Impact To Society Wealth.

The3 InternationalAccountingConference& nd The2 DoctoralColloquium BridgingtheGapbetweenTheory,ResearchandPractice: IFRSConvergenceandApplication FacultyofEconomicsUniversitasIndonesia BaliIndonesia,2728Oktober2010

rd

Doctoral Colloquium DOC-02 Carbonvestments: A Study of the Real Options Approach Dina Wahyuni (University of South Australia) Abstract The business world is moving into the carbonomics era, where carbon pollution will have its price tag to be paid for. One step for businesses to gain competitive advantage in a low-carbon future is factoring carbon-exposure into investible resources decision-making criteria. This research aims to link the investment appraisal theory with its practice through a participatory action research in a setting where the Australian government making moves towards implementing a carbon trading emissions scheme in 2013. Data will be collected through active discussions with the knowers of studied firms. Content analysis will be applied for the first stage of study to provide a descriptive study of currently utilised investment valuation techniques and emissions reduction program in place, if any. The second stage of analysis will utilise real options theory as the theoretical framework, to compare and contrast the valuation techniques used in practice and that suggested by extant literature to better incorporate carbon risk into decisions making. This study also aims to provide a prescription that offers an optimal investment appraisal in the carbon constrained economy. Keywords: greenhouse gases (GHGs), carbon emissions, carbonomics, Real Options (RO) analysis, Participatory Action Research (PAR)

The3 InternationalAccountingConference& nd The2 DoctoralColloquium BridgingtheGapbetweenTheory,ResearchandPractice: IFRSConvergenceandApplication FacultyofEconomicsUniversitasIndonesia BaliIndonesia,2728Oktober2010

rd

Doctoral Colloquium DOC-03 Liberating Accounting Education through Beauty and Beyond Ari Kamayanti (University of Brawijaya) Abstract This research proposal criticizes the present accounting education that is trapped into a concept that is shaped by masculinity, colonization and relativity. Masculinity is over emphasizing rationalism, colonization is the institutional powers that direct accounting education while relativity is the loss of absolute values. These three aspects, that are also reflection of secularization, form a beauty concept- accounting education is deemed beautiful if it fulfils them. To liberate accounting education from this beauty cage, a dialogic education as proposed by Freire is used as methodology, which is then extended to insert the necessary values to break the cage. Keywords: Liberating, accounting education, beauty cage

The3 InternationalAccountingConference& nd The2 DoctoralColloquium BridgingtheGapbetweenTheory,ResearchandPractice: IFRSConvergenceandApplication FacultyofEconomicsUniversitasIndonesia BaliIndonesia,2728Oktober2010

rd

Doctoral Colloquium DOC-04 Determinants Of The Corporate Decision To Disclose Corporate Social Responsibility Information Of Listed Companies In Indonesia Stock Exchange Emylia Yuniarti (University of Sriwijaya) Abstract This study aims to contribute to current debate on effectiveness of corporate social responsibility disclosure. Dispite such widespread and growing concern and support for corporate social performance, and call for additional research to gain knowledge about the relationship between social disclosure and social performance and between social performance and the firm social and economic characteristics, progress has been slow and sporadic. This study will also contribute to knowledge about reason for corporate social responsibility disclosure by considering more expanded explanatory variables and by overcoming some of the methodological limitation found in earlier studies. Therefore, an objective of this study is to examine corporate social responsibility disclousre as representative of social performance and empirically determine if a relationship exists between social disclosure and between social performance and the firms social and economic characteristics. This study tests for associatations between various corporate attributes and the level of social responsibility disclosure. The essence of the hypotheses is that a relationship exists between a firms spesific characteristics and the level of social responsibility disclosure rating of the firm. The dependent variable in this study is the level social responsibility disclosure provided by a firms. The independent variables are derived from the firms characteristics industry classification, growth in terms of revenue, return on equity, systemic risk (beta), and age. Industry classification of firms will enable this researcher to investigate firms from highly pollutant industries. Keywords : Corporate Social Responsibility, CSR Disclosure, Indonesian Stocks Exchange, Social Performance, Firms Social and Economic Characteristics

The3 InternationalAccountingConference& nd The2 DoctoralColloquium BridgingtheGapbetweenTheory,ResearchandPractice: IFRSConvergenceandApplication FacultyofEconomicsUniversitasIndonesia BaliIndonesia,2728Oktober2010

rd

Doctoral Colloquium DOC-05 Internet Financial Reporting: Presentation Effect of Financial Information Format on Investment Decision-Makers Performance (Experimental Study in Indonesia Cases) Emrinaldi Nur DP (Universitas Diponegoro) Abstract The Increased use Internet in private, improving user access to online reporting of financial companies (Internet Financial Reporting-IFR). However until now, both in Indonesia (IAI, IDX, Bapepam) and international (IMF, IASB, IFAD, Web Trust, COB and FASB) regulations are not yet available to guide practice IFR. This phenomenon gave birth to the potential conflict of interest between parties who provide information and user information (Lymer et al., 1999). This research is built to address the phenomenon of potential conflict of interest due to the absence of regulation, as well as user error in making the decision due to the presentation format of IFR. This research is to examine and propose the best technical design in the application of IFR based decision-making performance effectiveness. Technical design was used; use hyperlinks, file format, navigation system, the type of information presented as well as the size of the company. The theory of cognitive fit Vessey (1991) who assume that when used in accordance with design problems, the performance of decision-making will increase, used in this study. Performance report users in making decisions is measured by the amount of information, decision time, decision accuracy, user perceptions, and effects diluasi. Five hypotheses are developed to answer the purposes of research. Experimental method to design 2 x 2 x 2 x 2 x 2 between subject five stages hierarchically nested design used in this study. Thus, in this study developed 32 designs IFR for each cell that was built in the design of experiments. The subjects of experiments used in this study are investors actually, because the votes will be able to give better results than the proxy to the student. Tasks (cases) in the experiment adopted while developing the task (case) used Kelton (2006). Two companies were selected from the Indonesian Stock Exchange (IDX), to represent large corporations and small companies, who were then asked to determine the amount of current income, profits prediksian and willingness to invest on the company. Furthermore, MANOVA is used as a statistical tool to test the proposed hypothesis. Keywords: Internet financial reporting, decision making

The3 InternationalAccountingConference& nd The2 DoctoralColloquium BridgingtheGapbetweenTheory,ResearchandPractice: IFRSConvergenceandApplication FacultyofEconomicsUniversitasIndonesia BaliIndonesia,2728Oktober2010

rd

Doctoral Colloquium DOC-06 Pengaruh Penggunaan Sistem Pengukuran Kinerja Terhadap Kinerja Pemerintah Daerah Trisacti Wahyuni (Universitas Indonesia) Abstract Sejalan dengan wacana New Public Management atau Reinventing Government, pemerintah Indonesia telah menerbitkan berbagai aturan yang mewajibkan instansi pemerintah baik di pusat maupun daerah untuk menerapkan manajemen kinerja dalam rangka meningkatkan akuntabilitas kinerja instansi pemerintah. Penelitian ini ingin menguji apakah hal tersebut sudah benar-benar menjadikan instansi pemerintah beorientasi pada kinerja sehingga dapat dicapai efisiensi dan efektivitas kinerja. Penelitian ini melihat faktor-faktor yang mempengaruhi efektivitas penerapan sistem manajemen kinerja dan bagaimana dampaknya terhadap kinerja pemerintah daerah. Pendekatan kontinjensi (contingency fit theory) digunakan dalam penelitian ini, yaitu dengan menguji kesesuaian (fit) antara penggunaan sistem pengukuran kinerja dengan variabel-variabel kontekstualnya, yaitu kepemimpinan dan komitmennya terhadap kinerja, budaya organisasi, kejelasan kontrak kinerja, dan tekanan eksternal serta dampaknya terhadap kinerja pemerintah daerah. Penelitian ini menggunakan data primer yang diperoleh melalui kuesioner dan wawancara serta data sekunder dari hasil evaluasi SAKIP, EKPPD dan informasi lainnya. Sampel penelitian mencakup 150 Pemerintah Daerah. Pengujian hipotesis dilakukan dengan menggunakan Structural Equation Model (SEM) untuk menguji keterkaitan antar variabel dan menggunakan fitness landscape theory untuk menguji kontinjensi fit nya. Hasil penelitian diharapkan dapat memberikan kontribusi bagi pengembangan teori dan penyempurnaan kebijakan terkait dengan manajemen kinerja pada instansi pemerintah di Indonesia.

The3 InternationalAccountingConference& nd The2 DoctoralColloquium BridgingtheGapbetweenTheory,ResearchandPractice: IFRSConvergenceandApplication FacultyofEconomicsUniversitasIndonesia BaliIndonesia,2728Oktober2010

rd

Doctoral Colloquium DOC-07 Analisis Komprehensif Atas Implementasi Perencanaan Strategis, Penerapan Prinsip-Prinsip Corporate Governance, Dan Penggunaan Pilihan Akuntansi Sebagai Indikator Kinerja Kunci Bagi Entitas Bisnis Kecil Fazli Syam BZ (Universitas Indonesia) Abstract Recognition of the existence of small business entities (Micro, Small and Medium Enterprises - SMEs) in Indonesia have been tested since the multi economic crisis that began 1997/1998. Small business entity's existence is proven by its ability to survive in the midst of crisis and even a very large contribution to the economic sustainability of the Indonesian nation. Unfortunately, this recognition of the existence of not fully made the small business entity as a business major who should receive assistance and protection of a strong and consistent approach to its existence. This research was conducted with the aim to explain and predict about: a. Effect of implementation of strategic planning on the performance of small business entities, which elaborated into: 1. Implementation of strategic planning on small business entities initiated by the constraint factor (contraints) and pressures (pressures). 2. Influence of cost and quality advantages (cost and quality) as the implementation of strategic planning on the performance of small business entities. 3. Effect of investment as the implementation of strategic planning on the performance of small business entities. 4. Influence of managerial competence as the implementation of strategic planning on the performance of small business entities. b. Effect of application of the principles of corporate governance on the performance of small business entities, which elaborated into: 1. Application of the principles of corporate governance that have been conducted by small business entities. 2. Elements of corporate governance principles that have been adopted by small business entities. 3. Constraints and obstacles faced by small business entities in the application and implementation of corporate governance principles. c. Effect of the use of accounting choices (accounting choice) on the performance of small business entities, specified into: 1. Use the accounting choice on small business entities that begin with an education factor owners, owners experience, firm size, and government regulation. 2. Effect of application of accounting standards as the use of accounting choices on the performance of small business entities. 3. Effect of application of accounting methods and procedures as the use of accounting choices on the performance of small business entities. 4. Effect of external examination (audit) the financial statements as the use of accounting choices on the performance of small business entities.

The3 InternationalAccountingConference& nd The2 DoctoralColloquium BridgingtheGapbetweenTheory,ResearchandPractice: IFRSConvergenceandApplication FacultyofEconomicsUniversitasIndonesia BaliIndonesia,2728Oktober2010

rd

This study was designed with field study research approach (field study, research) which combines primary data with data sekunser. Data were collected by distributing questionnaires to entrepreneurs small business entities (as respondents) and secondary data obtained from financial and non financial information from business entities. Secondary data was also obtained from a database of small business entities that exist in the Ministry of Cooperatives and SMEs of the Republic of Indonesia. The results of this research may be useful in explaining and predicting about the implementation of strategic planning, application of the principles of corporate governance, and use of accounting choice as a key performance indicator for small business entities, especially for: a. Small business entities in order to survive and thrive in a business environment by understanding and implementation of strategic planning, application of the principles of corporate governance, and use of accounting choices. b. Policy makers (government) in measuring the performance of small business entities. c. Banking and financial institutions in providing financial and banking services to small business entities. d. Development of science in order to find the key performance indicators for small business entities. e. Subsequent researchers who have research interests within the scope of performance measurement of small business entities associated with the implementation of strategic planning, application of the principles of corporate governance, and the use of accounting choices or other performance indicators Keywords: Strategic Planning, Corporate Governance Principles, Accounting Choise, Key Performance Indicators, Small Business Entities

The3 InternationalAccountingConference& nd The2 DoctoralColloquium BridgingtheGapbetweenTheory,ResearchandPractice: IFRSConvergenceandApplication FacultyofEconomicsUniversitasIndonesia BaliIndonesia,2728Oktober2010

rd

Doctoral Colloquium DOC-08 Ultimate Ownership, Transaksi Hubungan Istimewa, Kandungan Informasi Laba dan Konservatisme Laba Vera Diyanti (Universitas Indonesia) Abstract Penelitian ini bertujuan untuk menguji hubungan antara kepemilikan ultimat (ultimate ownership) terhadap related party transaction serta pengaruhnya terhadap earning respon coefficient dan accounting conservatism . Penelitian ini menggunakan data kepemilikan ultimat seluruh perusahaan yang terdaftar di BEI dari tahun 2004 sampai dengan 2009. Kontribusi yang diharapkan dari penelitian ini dapat memberikan gambaran yang menyeluruh terhadap Bagaimana dampak dari efek cash flow right dan efek entrenchment yang diukur dari perbedaan antara conrol right dan cash flow right (wedge) terhadap transaksi hubungan istimewa yang diduga merupakan salah bentuk ekspriasi yang dilakukan oleh perusahaan, serta pengaruh dari kepemilikan tersebut terhadap kualitas laba yang diukur dari kandungan informasi laba serta konservatisme akuntansi serta bagi para pembuat kebijakan akuntansi untuk mempertimbangkan kembali upaya untuk meniadakan kebijakan konservatif dalam laporan keuangan.

The3 InternationalAccountingConference& nd The2 DoctoralColloquium BridgingtheGapbetweenTheory,ResearchandPractice: IFRSConvergenceandApplication FacultyofEconomicsUniversitasIndonesia BaliIndonesia,2728Oktober2010

rd

Doctoral Colloquium DOC-09 Kualitas Akrual, Kinerja perusahaan dan CEO Turnover pada perusahaan yang terdaftar di Bursa Efek Indonesia Vinola Herawati (Universitas Indonesia) Abstract This research proposal criticizes the present accounting education that is trapped into a concept that is shaped by masculinity, colonization and relativity. Masculinity is over emphasizing rationalism, colonization is the institutional powers that direct accounting education while relativity is the loss of absolute values. These three aspects, that are also reflection of secularization, form a beauty concept- accounting education is deemed beautiful if it fulfils them. To liberate accounting education from this beauty cage, a dialogic education as proposed by Freire is used as methodology, which is then extended to insert the necessary values to break the cage. Keywords: Liberating, accounting education, beauty cage

The3 InternationalAccountingConference& nd The2 DoctoralColloquium BridgingtheGapbetweenTheory,ResearchandPractice: IFRSConvergenceandApplication FacultyofEconomicsUniversitasIndonesia BaliIndonesia,2728Oktober2010

rd

Doctoral Colloquium DOC-10 Pengaruh Konvergensi IFRS, Konservatisme Akuntansi, dan Perataan Laba Terhadap Keinformatifan Laba ke Depan Titik Aryati (Universitas Indonesia) Abstract The adoption of the information of Financial Reporting Standards (IFRS) by public firms around the world is one of the most significant financial accounting and reporting changes in accounting history. The main objectives of this study is to examine whether : (1) convergence to IFRS have negative impact on income smoothing; (2) convergence to IFRS influence accounting conservatism; and (3) convergence to IFRS, income smoothing and accounting conservatism have positive impact on Future Earnings Response Coefficient (FERC). This research covers Southeast Asian Countries, consist of Indonesia, Malaysia, Thailand, Singapore, Phillipines, Brunai Darussalam, and Vietnam. Several contribution of this research are : (i) provide additional information empirical evidence on convergence to IFRS in Southeast Asian countries linked to several variables, income smoothing, accounting conservatism, and FERC; (ii) give consideration to IASB (international Accounting Standards Board) and standard setter in application of IFRS and IAS in Southeast Asian Countries.

The3 InternationalAccountingConference& nd The2 DoctoralColloquium BridgingtheGapbetweenTheory,ResearchandPractice: IFRSConvergenceandApplication FacultyofEconomicsUniversitasIndonesia BaliIndonesia,2728Oktober2010

rd

Doctoral Colloquium DOC-11 Pengaruh Kualitas Audit Terhadap Manipulasi Laba dan Persepsi Investor Antonius Herusetya (Universitas Indonesia) Abstract Tujuan penelitian ini adalah untuk menguji pengaruh kualitas audit terhadap kualitas laba perusahaan publik yang diukur menggunakan besaran manipulasi laba (akuntansi akrual, manipulasi transaksi real, kecenderungan untuk memenuhi target laba), dan persepsi investor. Ukuran kualitas audit dalam pengujian ini menggunakan pendekatan multiple (composite) measures yang disebut Audit Quality Metric Score (AQMS), yaitu score kualitas audit dari beberapa proksi kualitas audit yang telah digunakan dalam penelitian sebelumnya (meliputi ukuran KAP, auditor dengan spesialisasi industri, masa penugasan audit, pendapat audit going concern, dan client importance). Penelitian ini merupakan penelitian empiris yang menggunakan cross sectional data pooled analysis dari perusahaan publik yang terdaftar di BEI untuk periode pengamatan 7 tahun (tahun 1999-2001, dan tahun 2004-2007). Hasil pengujian yang diharapkan adalah bahwa, kualitas audit menggunakan pengukuran AQMS berpengaruh negatif dan signifikan terhadap kecenderungan perilaku manajer untuk melakukan manipulasi akuntansi akrual, manipulasi transaksi real, target earnings benchmark, dan pengaruh negatif kualitas audit ini diharapkan lebih besar pada periode setelah regulasi akuntan publik (KMK) daripada periode sebelumnya. Hasil penelitian ini juga diharapkan dapat menemukan bukti adanya persepsi investor yang positif atas pelaporan laba perusahaan publik yang diaudit menggunakan pendekatan AQMS, dan ERC pelaporan laba setelah regulasi akuntan publik (KMK) lebih tinggi daripada periode sebelumnya. Keywords: kualitas laba, manipulasi akuntansi, transaksi real, target earnings benchmark, persepsi investor, earnings response coefficient, kualitas audit

The3 InternationalAccountingConference& nd The2 DoctoralColloquium BridgingtheGapbetweenTheory,ResearchandPractice: IFRSConvergenceandApplication FacultyofEconomicsUniversitasIndonesia BaliIndonesia,2728Oktober2010

rd

Doctoral Colloquium DOC-12 Pengaruh Self Fulfiling Propechy dan Insiatif Manajemen Terhadap Pembuatan Judgment Going Concern Teodora Winda Mulia (Mahasiswa Program Doktor Ilmu Akuntansi Universitas Gadjah Mada, Yogyakarta) Abstract Firm may fail as a consequences of receiving going concern auditing opinion. Reaction from investor and creditor to auditee firm make bankruptcy although the firm can survive if there arent reaction from financial statement user. The phenomena has been called self fulfilling prophecy. Because of the impact of going concern opinion, auditor tend to consider in process of making this judgment. Standard setter regulate to auditee firm must do management action to improve their firm, and this action on auditor going concern judgment, the problem is management action has a long term impact and short term impact. This research will conduct in experimental method in auditor and novice because this research sensitive to experince.

You might also like