PARALLEL SESSION
Parallel Session 3 : Friday, 23 November 2012, 08.30-10.00 |
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Session 3 (A) : STUDENT RESEARCH FORUM (2) |
Arjuna |
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| Discussant : | Hilda Rossieta, Ph.D. | |
| Paper Code | Title | |
| D-S-CSR32 | Corporate Social Responsibility and Corporate Unethical Activity: On The Relationship of Earnings Management, Tax Aggresiveness and Firm Financial Performance from The Perspective of Strategic Corporate Social Responsibility |
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| D-S-TAX33 | Income Shifting Sebagai Reaksi terhadap Perubahan Tarif pajak: Deteksi Adanya Tindakan Manajemen Laba, Manajemen Pajak dan Konsekuensi Ekonomis |
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| Session 3 (B) : STUDENT RESEARCH FORUM (3) | Bima |
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| Discussant : | Dr. Dwi Martani | |
Paper Code |
Title |
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| D-S-GOV32 | PhD Thesis: Analisis Pengaruh Corporate Governance terhadap Pengungkapan Intellectual Capital Perusahaan |
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| D-S-TAX32 | PhD Thesis: Pendekatan Akuntansi Pajak Dalam Mengukur Manajemen Laba, Penilaian Pemegang Saham dan Pengaruh Mekanisme Corporate Governance |
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| Session 3 (C) : TAXATION (2) | Yudistira |
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|---|---|---|
| Moderator : | Asmeldi Firman, SE.,Ak.,MM | |
Paper Code |
Title |
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| TAX79 | The Effect of Education Level, Revenue, Tax Officers Services, and Random Audit Strategy on Tax Pay Compliances (Taxpayer Perceptions in Batang) |
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| TAX81 | The Impact of The Application of New Tax Rates on Investors' Perception toward Deferred Taxes Information |
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| TAX82 | Transformation of Malaysia's GLCs and Tax Planning |
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| Session 3 (D) : BANK (1) | Bisma |
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|---|---|---|
| Moderator : | Budi Frensidy, S.E., M.Comm | |
Paper Code |
Title |
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| BANK71 | The Regional Autonomy and Credit Loan Interest: The Impact on Credit Growth of Banking Industry in Indonesia |
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| BANK72 | Independent Commissioner, Institutional Ownership and Financial Distress Banks In Indonesia |
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| BANK73 | Financial Inclusion in India Business Strategies for Bank of Maharashtra |
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| Session 3 (E) : GOVERNANCE (2) | Kresna |
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|---|---|---|
| Moderator : | Evony Silvino Violita, S.E. Ak., M.Com | |
Paper Code |
Title |
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| FA83 | Ownership Structure, Ownership Concentration, and Performance of Intellectual Capital |
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| GOV76 | The Role of Corporate Governance and Institutional Ownership in Firms' Performance Evidence from Politicaly Connected Firms' in Malaysia |
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| GOV77 | The Analysis of the Effect Ultimate Controlling Ownership to the Firm Value and the effectiveness of the Board of Directors and Audit Committees |
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| Session 3 (F) : CLASS IN BAHASA INDONESIA (1) | Nakula |
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|---|---|---|
| Moderator : | Dyah Setyaningrum SE. Ak., MSM | |
Paper Code |
Title |
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| FA75 | Kekuatan Monitoring Internal dan Eksternal terhadap Biaya Keagenan |
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| GOV82 | Pengaruh Tatakelola Perusahaan (CG), Level of Technology dan Reporting Practice terhadap Internet Financial Reporting (IFR) |
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| TAX74 | Analisis Hubungan Tahap Siklus Hidup dan Besarnya Perusahaan terhadap Pembayaran Pajak Penghasilan Perusahaan Wynda Erviana, Universitas Indonesia, Indonesia Christine Tjen, Universitas Indonesia, Indonesia |
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