PARALLEL SESSION

Session 1 2 3 4 5

Parallel Session 4 : Friday, 23 November 2012, 10.15-11.30
Session 4 (A) : STUDENT RESEARCH FORUM (4)		Arjuna
Discussant :	Dr. Ancella Anitawati H. S.E., MBA
Paper Code	Title
M-S-FA35	Master Thesis: Deteksi Dini Potensi Kebangkrutan Bank melalui Analisis Rasio Keuangan dan Market Effect Model Regresi Logistik Multinomial Tengku Nuzulul Qurriyani , Universitas Indonesia, Indonesia
M-S-FA36	Master Thesis: Evaluasi Penerapan Sistem Biaya Berbasis Aktivitas Berdasar dari Para Pengguna dan Pembangun Sistem Astri Madhyaratri, Universitas Indonesia, Indonesia

Session 4 (B) : STUDENT RESEARCH FORUM (5)		Bima
Discussant :	Prof. Dr. Lindawati Gani S.E., Ak., MBA, MM
Paper Code	Title
D-S-FA33	PhD Thesis: Conditional dan Unconditional Conservatism di Indonesia: Analisis atas Anteseden dan Determinan Konservatisme dan Dampak Konservatisme terhadap Relevansi dan Reliabilitas Informasi Akuntansi Mulyadi Noto, Universitas Indonesia, Indonesia
D-S-ISY31	PhD Thesis: Information Processing Theory in Budgetary Participation Dian Indri Purnamasari, Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia

Session 4 (C) : ACCOUNTING EDUCATION		Yudistira
Moderator :	Dr. Vera Diyanti S.E., M.M
Paper Code	Title
AE71	Integrating Entrepreneurship and Accounting through Online Store: Experiential Learning at Karangturi International School Sandy Arief, Karangturi International School, Semarang, Indonesia
AE73	Heterogeneous Regressions, Fixed Effects, Random Effects, or Models: Is your accounting model appropriately presented? I Gusti Ngurah Agung, Universitas Indonesia, Indonesia Dodik Siswantoro, Universitas Indonesia, Indonesia
AE74	Time Budget Pressure, Moral Intensity and Dysfunctional Audit Behavior among Audit Trainees Hashanah Ismail, Universiti Putra Malaysia, Malaysia Salmah Muhamed, Universiti Putra Malaysia, Malaysia

Session 4 (D) : BANK (2) AND MANAGEMENT ACCOUNTING		Bisma
Moderator :	Dr. Gede Harja Wasistha CMA
Paper Code	Title
BANK74	Analysis of The Indications Window Dressing on a Commercial Banks in Indonesia Rizka Handana Putri, STIE Indonesia Banking School, Indonesia Muchlis, STIE Indonesia Banking School, Indonesia
BANK75	Intellectual Capital and Financial Performance in Indonesian Banking Industry Daissy Erdianthy, Universitas Indonesia, Indonesia
MA73	The Inclusion of Nonfinancial Measures in Executive Compensation and Its Consequences on Firm Performance Andriani Anwar, Banjarmasin State Polytechnic, Indonesia

Session 4 (E) : GOVERNANCE (3)		Kresna
Moderator :	Dwi Hartanti S.E., M.Sc.
Paper Code	Title
GOV78	Does Corporate Governance Can Reduce the Agresiveness of Earning Management in Banking Industry Lucky Hadian Wibisono, Universitas Indonesia, Indonesia Vera Diyanty, Universitas Indonesia, Indonesia
GOV79	Nonlinear Effect of Voluntary Disclosure on Information Asymmetry in Different Setting of Corporate Governance and Accounting Standards: Analysis of Countries in ASEAN Ratna Wardhani, Universitas Indonesia, Indonesia Dwi Indah S, Universitas Indonesia, Indonesia
GOV83	Governance Standards and Corporate Financing: Are India's Reforms Effective? Kavita Goel, University of South Australia, Australia Ron P. McIver, University of South Australia, Australia

Session 4 (F) : CLASS IN BAHASA INDONESIA (2)		Nakula
Moderator :	Sabar Warsini, SE.M.M
Paper Code	Title
AE76	Analisis Cost dan Benefit Pendidikan Profesi Akuntansi di indonesia: Antara Harapan dan Kenyataan Fitriany, Universitas Indonesia, Indonesia Agung Nugroho Soedibyo, Universitas Indonesia, Indonesia Viska Anggraita, Universitas Indonesia, Indonesia Sandra Aulia, Universitas Indonesia, Indonesia Arywarti Marganingsih, Universitas Indonesia, Indonesia Arie Wibowo, Universitas Indonesia, Indonesia
GOV80	Pengaruh Aktivitas dan Kompetensi Komite Audit terhadap Kualitas Laba Sisca Armiatikasari, Universitas Indonesia, Indonesia Fitriany, Universitas Indonesia, Indonesia Sandra Auli, Universitas Indonesia, Indonesia
PS75	Faktor-faktor yang Mempengaruhi Penghentian Prematur atas Prosedur Audit pada Public Sector Audit (Studi Empiris pada Aparat Pengawas Intern Pemerintah (APIP) di Provinsi Daerah Istimewa Yogyakarta) Eko Rahayuningsih, Universitas Sebelas Maret, Indonesia Bandi, Universitas Sebelas Maret, Indonesia Jaka Winarna, Universitas Sebelas Maret, Indonesia