PARALLEL SESSION

Session 1 2 3 4 5

Parallel Session 2 : Thursday, 22 November 2012, 15.30-17.30
Session 2 (A) : ETHICS AND PROFESSIONALISM & PUBLIC SECTOR ACCOUNTING		Arjuna
Moderator :	Vinola Herawati, SE, Ak, MSc
Paper Code	Title
EP71	Factors Affecting the Ethical Judgement of Business Ethics' Student Suhaiza Ismail, International Islamic University Malaysia Zaza Eliza Mohd Radzi, International Islamic University Malaysia
EP72	The Effect of Emotion on Accountant Ethical Consideration: Earning Management Context Teodora Winda Mulia, Widya Mandala Catholic University Surabaya
PS71	The Development of Public Service Board Budget and Accounting System of Universitas Brawijaya-Indonesia: Institutionalist Perspectives Mirna Amirya, Universitas Brawijaya, Indonesia Ali Djamhuri, Universitas Brawijaya, Indonesia Unti Ludigdo, Universitas Brawijaya, Indonesia
PS73	Analysis of Difficulties of Accrual Accounting Implementation in Indonesian Goverment: Comparative Study in a Human Resource Competencies, Public Finance Practice, and Regulation Analysis Arie Pratama, Universitas Padjadjaran, Indonesia

Session 2 (B) : STUDENT RESEARCH FORUM (1)		Bima
Moderator :	Dr. Sylvia Veronica NP Siregar
Paper Code	Title
D-S-IS33	PhD. Thesis: Praktik dan Faktor Penentu Perataan Laba pada Bank Islam serta Pengaruhnya terhadap Pertumbuhan Kredit: Studi Antar Negara Sigid Eko Pramono, Universitas Indonesia, Indonesia
M-S-FA34	Master Thesis: Faktor – Faktor yang Mempengaruhi Kecenderungan Kecurangan Akuntansi : Efektifitas Dewan Komisaris dan Komite Audit, Peran Monitoring Bank dan Auditor Switching Synthia Madya Kusumawati, Universitas Indonesia, Indonesia
M-S-IS31	Master Thesis: Shariah Screening Process and Earnings Management in the Shariah Compliant Index Mohd Syafiqul Islam bin Mohd Fadzlullah, Universiti Teknologi MARA, Malaysia

Session 2 (C) : TAXATION (1)		Yudistira
Moderator :	Christine Chen, S.E., M.In Tax
Paper Code	Title
TAX71	Micro, Small and Medium Enterprises (MSMEs) in Indonesia Recording Their Income Tax Using NPPN Method Juli Ratnawati, Dian Nuswantoro University, Indonesia Hertiana Ikasari, Dian Nuswantoro University, Indonesia
TAX72	Ethical Practice of Tax Evasion in Personal Perspective (Study of the Structuration Theory) Ni Putu Eka Widiastuti, Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
TAX73	An Analysis of Post Clearance Audit as an Effective Tool for Indonesian Customs and Excise in Securing State Revenue Dwiyana Harjanthi, Universitas Indonesia, Indonesia Christine Tjen, Universitas Indonesia, Indonesia
TAX77	E-Filing Acceptance Among Individual Taxpayers in Malaysia Affiza Mohd Tallaha, Universiti Kebangsaan Malaysia, Malaysia Zaleha Abdul Shukor, Universiti Kebangsaan Malaysia, Malaysia Norul Syuhada Abu Hassan, Universiti Kebangsaan Malaysia, Malaysia

Session 2 (D) : AUDITING (2)		Bisma
Moderator :	Dr. Antonius Herusetya N. Ak., MM
Paper Code	Title
AUD74	The Effect of Performance and Effort Expectancy and Social Influence on the Intention to Adopt Audit Technology Moktar Awang, Universiti Teknologi MARA, Malaysia Zuraidah Mohd Sanusi , Universiti Teknologi MARA, Malaysia Erlane K Ghani, Universiti Teknologi MARA, Malaysia
AUD77	Auditor Specialization, Types of Industry and Audit Quality: Analyze Pre and Post Rotation Regulation Period in Indonesia Marnauli Angela Tobing, Universitas Indonesia, Indonesia Fitriany, Universitas Indonesia, Indonesia
AUD79	Audit Quality Attributes in Indonesia: The Preparers and Financial Statement Users Perspectives Samirah Dunakhir, Universitas Negeri Makassar, Indonesia
AUD82	The Effect of Audit Market Concentration and Corporate Government Regulation on Audit Quality: Role of Institutional Ownership Viska Anggraita, Universitas Indonesia, Indonesia Fitriany, Universitas Indonesia, Indonesia Sandra Aulia, Universitas Indonesia, Indonesia Arywarti Marganingsih, Universitas Indonesia, Indonesia Arie Wibowo, Universitas Indonesia, Indonesia

Session 2 (E) : GOVERNANCE (1)		Kresna
Moderator :	Eliza Fatima S.E., M.E., CPA
Paper Code	Title
GOV74	Analysis of Municipal Performance and Characteristics Effect to Level of Information Disclosure and Quality in Municipal Website Rora Puspita, Universitas Indonesia, Indonesia Dwi Martani, Universitas Indonesia, Indonesia
GOV75	Assessing Financial Condition of Local Government in Indonesia: An Exploration Irwan Taufiq Ritonga, Victoria University, Australia Colin Clark, Victoria University, Australia Guneratne Wickremasinghe, Victoria University, Australia
GOV71	Financial Analysis of Pravara Co-Operative Bank Ltd, in Ahmednager District of Maharashtra State (India) Bhor Jaysing Ramchandra, P.V.P.College Ahmednagar, India

Session 2 (F) : FINANCIAL ACCOUNTING (2), FINANCIAL MANAGEMENT & INVESTMENT		Nakula
Moderator :	Dr. Ancella Anitawati H. S.E., MBA
Paper Code	Title
FA79	The Effect of Accrual Earnings Management and Real Earnings Management on Earning Persistance and Cost of Equity Zumratul Meini, Universitas Indonesia, Indonesia Sylvia Veronica Siregar, Universitas Indonesia, Indonesia
FA81	Market Reaction to Accounting Restatement Dian Nirmala Dewi, Politeknik Negeri Lampung, Indonesia Susi Sarumpaet, Universitas Lampung, Indonesia
FM71	Effect of External and Internal Factors of Manufacturing Company on Capital Structure and its Impact on the Value of Firm (Economic Value Added) Zainal Abidin S, Universitas Padjadjaran, Indonesia
INV71	The Comparison of Benefit of International Diversification among Seven Large Stocks in the Malaysian and Indonesian Stock Markets Ignatius Roni Setyawan, Tarumanagara University, Indonesia Danny Wijaya, Esa Unggul University, Indonesia Ishak Ramli, Tarumanagara University, Indonesia