Professional Documents
Culture Documents
Doctoral Consortium
Bali, Indonesia
January 10, 2018
Pre-readings Bird, Edwards & Shevlin, 2017. “Does U.S. Foreign Earnings Lockout Ballroom 1
Advantage Foreign Acquirers?”, Journal of Accounting and
Economics 64, pp.150-166.
Pre-readings O'Keefe, Simunic & Stein, 1994. “The Production of Audit Services:
Evidence from a Major Public Accounting Firm”, Journal of
Accounting Research, Autumn, pp.241-261
Bell, Doogar & Solomon, 2008, “Audit Labor Usage and Fees Under
Business Risk Auditing”, Journal of Accounting Research, Ballroom 1
September, pp.729-760.
Gu, Simunic & Stein, “Fixed Costs, Audit Production, and Audit Markets:
Theory and Evidence”, 2017 version, working paper, University of
Hong Kong - University of British Columbia - Old Dominion
University, paper available for download on SSRN.
11:45 am - 12:30 pm DISCUSSION SESSION 2
Page 1
Kunyit
12:30 pm - 1:30 pm Lunch
Restaurant
Page 2
After Lunch Agenda - Doctoral Consortium
1:30 pm - 2:15 pm SEMINAR 3: Corporate Governance
Hsu, W., I. Lee, N.J. Nagarajan, and B.Srinidhi. 2017. “Founder Control,
Opacity and Value Creation in Family Firms”., Working paper,
University of Texas at Arlington
Page 3
Breakout Presentation Sessions
SESSION A
Jepun
Presenter Wahyu Agus Winarno, Airlangga University
4:00 - 4:30
SESSION B
Title Audit Quality, Credit Default Swaps and Debt Maturity Structure
Title The effect of synergistic and antagonistic tax climate on individual tax
compliance and tax minimisation behaviour
Page 4
After Lunch Agenda – Special Session for Indonesian Study
1:00 pm – 2:00 pm SEMINAR AND DISCUSSION: Corporate Governance
Speaker Prof. Ferdinand A. GUL, Alfred Deakin Professor of Accounting and
Finance, Deakin University; Co-Editor of JCAE
Ballroom 1
Title Corporate Political Activities and Corporate Financial Outcomes
SS_SESSION 1B
Moderator: Khusnul Prasetyo
Title The Effect Of Intellectual Capital And Revenue Growth On Firms Value
SS_SESSION 1C
Moderator: Dina Heriyati
Title Analysis of the Effect of Public Accountant Firm on Audit Fee Setting in
Indonesia
Page 5
Presenter Eko Warsiyanto, Debby Ratna Daniel, and Ivana Laksmono, Universitas
Title Airlangga
2:50 - 3:15 Applying E-Commerce In The Marketing Information System As A Tool To
Increase Ludruk Art Income (Case Study At Irama Budaya Group,
Surabaya)
Presenter Merda Listana Leonyca and Christine Tjen, Universitas Indonesia
Title
3.15 – 3.40
SS_SESSION 1D
Moderator: Iman Harymawan
Title Designing Budgeting Information Systems for The Meal and Book
Expenses Based On Financial Information System for Islamic Boarding
School (Case Study at Al-Amin Islamic Boarding School In Mojokerto)
Presenter Abetia Fitriani, Debby Ratna Daniel, Ivana Laksmono, Universitas
Airlangga Kemangi
Title
2:30 - 3:00
SS_SESSION 1E
Title Testing the Order and Framing Effect in Budgetary Decision Making:
Experimental Study
Presenter Ilsa Haruti Suryandari and Fajar Jalu Lintang, Universitas Sanata Dharma
2:50 - 3:15
Presenter Rizka Baby Hermanto, Debby Ratna Daniel., Ivana Laksmono, Universitas
3.15 – 3.40
Title Airlangga
Operational Information System Design In Controlling The Operational
Costs Of Urban Rail Transit System In Surabaya
SS_SESSION 1F
Moderator: Basuki
Title Interpreting the Public Accountants Code of Ethics from the Javanese
Culture Perspective in East Java: An Ethnographic Study
Page 6
Presenter Yadi Arudistara; Iswajuni, Universitas Airlangga
2:30 - 3:00
Title The Effect of Proprietary Cost, Agency Cost, and Financing Incentives on
the Variation of Segment Profit Growth
Title The Effect of Reporting Practices of CSR on CSR Disclosure And The
Effect Cost Of Equity Capital
SS_SESSION 1G
Presenter Yulinda Putri Prativi and Tiptohadi Sawarjuwono, Universitas Airlangga Cepaka
2:30 - 3:00
SS_SESSION 1H
Ballroom 1
Presenter Dimas Swara Dwipa Sumarsono, Sri Ningsih, Universitas Airlangga
2:30 - 3:00
Title Long Run Corporate Tax Avoidance and Firm Value: Evidence from
Indonesia
Presenter Kadek Trisna Dwiyanti and Niluh Putu Dian Rosalina Handayani Narsa,
Universitas Pendidikan Nasional, Universitas Airlangga
4:00 – 4:30
Page 7
Presenter Noorlailie Soewarno and Bambang Tjahjadi, Universitas Airlangga Kemiri
4:30 - 5:00
Title Factors Affecting Health Care Cost In Indonesia. What The Hospitals and
Doctors Said
SESSION 2B
Presenter Muhammad Fikri Hakiki, Sri Iswati, Sri Herianingrum, Muslich Anshori,
5:30 - 6:00
Padjadjaran
Title Does Financial Literacy Impact Financial Decision Making among the
Government Employee
SESSION 2D
Page 8
Presenter Alfiyatul Qomariyah, Bambang Tjahjadi, Nadia Anridho, Sigit Kurnianto, Kemangi
4:30 - 5:00
Universitas Airlangga
Title Production Performance of Sugar Industry in Indonesia: The Role of
Stakeholder Pressures
Airlangga
Title Risk Profile and Corporate Governance on Company Performance in
Banking Industry
Universitas Airlangga
Title The Effect of Environmental Factors on Productivity in Sugar Industry
SESSION 2E
Moderator: Noorlailie S.
Presenter Soegeng Sutedjo, Iswajuni, Dinanda Nur Fitri, Universitas Airlangga
4:00 – 4:30
Universitas Airlangga
Title The Effect of Ownership Structure to Corporate Social Responsibility
Disclosures
SESSION 2F
Title Tax and Samin : A Way to Understand Tax Compliance in Samin People
SESSION 2G
Page 9
Presenter Distya Prasita Setyoari and Heru Tjaraka, Universitas Airlangga
4:00 – 4:30
Title The Influence Of Tax Agressiveness Against Disclosure Of Corporate
Social Responsibility (A Study Of Manufacturing Firms Listed At
Indonesia Stock Exchange 2011-2015)
Presenter Yuliana Theresia and Danny Septriadi, Universitas Indonesia Cepaka
4:30 - 5:00
Presenter Nova Ratu Pietraya Sari and Ning Rahayu, Universitas Indonesia
5:30 - 6:00
SESSION 2H
Moderator: Basuki
Presenter Triyanda Agustin Ginting, Universitas Indonesia
4:00 – 4:30
Title The Effect Of Advertising Expense, Firm Size, And Leverage On Tax
Aggressiveness
Presenter Muhammad Ihsan and Elia Mustikasari, Universitas Airlangga
5:30 - 6:00
Sands
6:00 pm Mocktail Reception
Restaurant
Page 10
Journal of Contemporary Accounting and Economics (JCAE)
Annual Symposium
Bali, Indonesia
January 11-12, 2018
10:45am -
Session 1
11:45am
Chairman Dr. Basuki, Airlangga University
Kunyit
12:45pm -1:45pm Networking Lunch
Restaurant
Page 11
1:45pm –2:45pm Session 3
Speakers Prof. Judy TSUI, Institute for New Economic Thinking (Moderator)
Representative, Financial Services Authority of Indonesia
Page 12
CONCURRENT PAPER SESSIONS 1
Title / Author(s) : Has the PCAOB Inspection Regime Narrowed the Big
4/non-Big 4 Audit Quality Differential? / I. Khurana, N.
Lundstrom and K.K. Raman
Discussant : Dr. Wei LU, Monash University
1:45pm - 2:15pm Presenter : Dr. Mohammad Badrul Muttakin, Deakin University
Title / Audit Firm Transparency Disclosures and Audit Quality /S.
Johl, M. Muttakin, D. Mihret and N. Gioffre
Author(s) :
Kemiri
Discussant : Dr. Mehdi KHEDMATI, Monash University Australia
2:15pm - 2:45pm Presenter : Dr. Xudong, JI, RMIT University Australia
Title / Internal Control Risk and Audit Fees: Evidence from China /
Author(s) : X. Ji, W. Lu and W. Qu
Discussant : Dr. Shireenjit JOHL, Deakin University
2:45pm - 3:15pm Presenter : Dr. Steven LOW, Deakin University
Title / Author(s) : Corporate Lobbying and Audit Fees / YB Foo, F. Gul and S.
Low
Discussant : Dr. Yu-Tzu CHANG, National Chengchi University
Title / Author(s): Corporate Capital Gains Taxes and Sales of Equity Holdings:
Evidence from China / S. Li, L. Liu, G. Tian and G. Yang
Discussant : Dr. Karen LAI, Deakin University
Kesuna
2:15pm -2:45pm Presenter : Felix HERMES / Tobias MUELLER, University of St. Gallen
Title / Author(s) : Capital Market Reaction to EU-Regulation of Nonfinancial
Disclosure: The Role of National Enforcement and ESG
Disclosure in Germany and the U.K. / T. Berndt, F. Hermes
and T. Mueller
Discussant : Dr. Li LIU, Deakin University
Page 13
1:15pm – 3:15pm Session 1 (C): FINANCIAL REPORTING
2:15pm -2:45pm Presenter : Dr. Yong ZHANG, Hong Kong Polytechnic University
Title / Author(s) : Direct Evidence on Earnings Used in Executive
Compensation Performance Measurement / K. Na and Y.
Zhang
Discussant : Dr. Kanyarat SANORAN, Chulalongkorn University
2:45pm – 3:15pm Presenter : Dr. Liangliang JIANG, Hong Kong Polytechnic University
Title / Author(s) : Policy Uncertainty and Textual Disclosure / L. Jiang, J.
Pittman and W. Saffar
Discussant : Dr. Mohammad MUTTAKIN, Deakin University
Page 14
CONCURRENT PAPER SESSIONS 2
Page 15
3:45pm - 5:45pm Session 2 (C) : FINANCIAL REPORTING
Page 16
Venue Location
Anvaya Beach Resort
Page 17