PARALLEL SESSION

Session 1 2 3 4 5

Parallel Session 1 : Thursday, 22 November 2012, 13.00-15.00
Session 1 (A) : MANAGEMENT ACCOUNTING		Arjuna
Moderator :	Dian Nastiti, SE., Ak., M.Com.
Paper Code	Title
MA71	The Influence of Knowledge Accounting Function and Organizational Commitment on Management Accounting Information System and Its Implication on Managerial Performance Veronica Christina, Universitas Widyatama, Indonesia
MA74	Leveraging Organizational Performance Through Organizational Learning, Is It Possible? Maryani Yunus, Polytechnic of Lampung, Indonesia Yuliansyah Yuliansyah, University of Lampung, Indonesia Roni Budianto, Sultan Agung Tirtayasa University, Indonesia
MA75	Factor Analysis of Preference to Measure Customer Profitability of Students of Faculty of Economics Universitas Airlangga in Choosing Bank Okta Sindhu Hartadinata, Universitas Airlangga, Indonesia Moh. Nasih, Universitas Airlangga, Indonesia

Session 1 (B) : CAPITAL MARKET		Bima
Moderator :	M.F. Christiningrum, SE.Ak., MM
Paper Code	Title
CMR73	Phenomenology Study for The Risk of Investing in Capital Market (Broker Perception) Tiffany Roselin, Ma Chung University, Indonesia
CMR74	A Decade of Capital Market - Based Accounting Research in Indonesia Novrys Suhardianto, Universitas Airlangga, Indonesia Bambang Subroto, Universitas Brawijaya, Indonesia Grahita Chandrarin, Universitas Merdeka Malang, Indonesia
CMR75	The Value Relevance of Foreign Translation Adjustment Dyah Setyaningrum, Universitas Indonesia, Indonesia Sylvia Veronica Siregar, Universitas Indonesia, Indonesia

Session 1 (C) : ISLAMIC ACCOUNTING		Yudistira
Moderator :	Miranti Kartika Dewi S.E., MBA
Paper Code	Title
IS71	Measurement of Profit or Loss, and Recognition of Transactions under Islamic Principles Shahid Mohsin Shaikh, Institute of Chartered Accountants in England and Wales Institute of Chartered Accountants of Pakistan, Pakistan
IS74	Issues on Corporate Waqf Hashim Bin Ahmad Shiyuti, International Islamic University Malaysia, Malaysia Delil Khairat, International Islamic University Malaysia, Malaysia Abdul Rahman Bin Abdul, International Islamic University Malaysia, Malaysia Mohd Supian Mat Nan, International Islamic University Malaysia, Malaysia
IS74A	The Need of Individual Zakat Calculation Standardization in Indonesia Dodik Siswantoro, Universitas Indonesia, Indonesia
IS75	The Effect of Corporate Governance on Corporate Islamic Bond (Sukuk) Rating in Indonesia Dini Rosdini, Universitas Indonesia, Indonesia
IS76	Risk of Earnings Management in Shariah Approved Companies: A Study on Malaysian and Indonesian Syariah Approved Company Zuraidah Mohd Sanusi, Universiti Teknologi MARA, Malaysia Nawal Kassim, Universiti Teknologi MARA, Malaysia Ataina, Universiti Teknologi MARA, Malaysia Mohd Syafiqul Islam bin Mohd Fadzlullah, Universiti Teknologi MARA, Malaysia

Session 1 (D) : AUDITING (1)		Bisma
Moderator :	Viska Anggraita, SE, M.S.Ak
Paper Code	Title
AUD71	The Effect of Internal Control Procedures and Good Governance on Fraud Incidents in Government Agencies Zuraidah Mohd Sanusi, Universiti Teknologi MARA, Malaysia Noor Syazana Marjuni, Universiti Teknologi MARA, Malaysia Razana Juhaida Johari, Universiti Teknologi MARA, Malaysia Ria Nelly Sari, Universitas Riau, Indonesia
AUD75	Audit Team Dynamics and Audit Quality Yefta Andi Kus Nugroho, Universitas Kristen Satya Dyah Ekaari Sekar Jatiningsih, Universitas Muhammadiyah Yogyakarta, Indonesia
AUD76	Audit Quality, Regulation, and Earnings Management: Using a Multidimensional Measure of Audit Quality Antonius Herusetya, Universitas Pelita Harapan, Indonesia Hilda Rossieta, Universitas Indonesia, Indonesia Sylvia Veronica Siregar, Universitas Indonesia, Indonesia
AUD81	Analysis the Audit Quality between Big Four and Second Tier Accounting Firms Darwin, Universitas Indonesia, Indonesia Vera Diyanty, Universitas Indonesia, Indonesia

Session 1 (E) : CORPORATE SOCIAL RESPONSIBILITY		Kresna
Moderator :	Evony Silvino Violita, S.E. Ak., M.Com
Paper Code	Title
CSR71	Analysis the Impact of Corporate Sosial Responsibility Disclosure to Tax Aggressiveness Putri Hilma Afifah Angelia, Universitas Indonesia, Indonesia Dwi Martani, Universitas Indonesia, Indonesia
CSR72	Looking at Corporate Disclosure on Mudflow Incident: A Study on The Functionality of Corporate Website and Its Implications For Sustainability Reporting Anak Agung Gde Satia Utama, Airlangga University, Indonesia Elvia Shauki, Universitas Indonesia, Indonesia
CSR74	Constructing Corporate Social Reporting Element: How It Influence Unethical Earning Management Activity And Firm Financial Performance Dwi Hartanti, Universitas Indonesia, Indonesia Sidharta Utama, Universitas Indonesia, Indonesia
CSR75	The Effect of Perceived Enviromental Uncertainty on the Relationship between Budgetary Participation and Performance : A Case Study on NGO The Nature Conservancy-Indonesia Marine Program Lodovicus Lasdi, Unika Widya Mandala Surabaya, Indonesia

Session 1 (F) : FINANCIAL ACCOUNTING		Nakula
Moderator :	Aria Farah Mita S.E., M.S.M
Paper Code	Title
FA71	An Analysis of the Influence of Political Cost, Information Asymmetry, and Gender Difference in Executive Level to Earnings Management and its Relation to the Earnings Quality in the Manufacturing Companies Listed on the Indonesia Stock Exchange Hilda Anita, Atma Jaya Catholic University of Indonesia, Indonesia Megawati Oktorina, Atma Jaya Catholic University of Indonesia, Indonesia Drs. Syarief Darmoyo, Atma Jaya Catholic University of Indonesia, Indonesia
FA74	Say No to IFRS?, Not-IFRS based for Sukuk (Islamic Bond) Accounting in Indonesia? Dodik Siswantoro, Universitas Indonesia, Indonesia
FA78	Moderating Role of Intelectual Capital Information in Relationship between Intelectual Capital and Value of the Firm Usep Syaipudin, Universitas Indonesia, Indonesia
FA82	The Effect of Information Asymmetry on Earnings Management Through Accrual and Real Activities During Global Financial Crisis Lodovicus Lasdi, Unika Widya Mandala Surabaya, Indonesia