Indonesia Conference Directory

Corresponding Author
dendy syaiful akbar

Institutions
Universitas Galuh, Ciamis, Indonesia
dendysyaiful1984[at]gmail.com
Universitas Galuh, Ciamis, Indonesia
dedeabdulrozak44[at]gmail.com
Universitas Galuh, Ciamis, Indonesia
benny.feunigal[at]gmail.com
Universitas Galuh, Ciamis, Indonesia
vae_everal[at]gmail.com

Abstract
This study analyzes the impact of corruption on economic growth by including the role of accounting practices. Corruption has a negative influence on economic growth in countries with poor quality accounting practices than in countries with high-quality accounting practices. The new contribution of this study concerns the relationship between corruption literature and separate accounting practices regarding economic growth. To our knowledge, this is a study of the first ASEAN countries to document the impact of corruption on economic growth that depends on the quality of accounting practices in a country. We use cross-section data for 2018 for 11 ASEAN countries. Data on economic growth is taken from the World Bank, while corruption is represented by the Transparency International (TI) Corruption Perception Index (CPI). Meanwhile accounting practices are represented by the strength of auditing standards and financial reporting from the World Economic Forum (WEF), as well as the adoption of the International Public Sector Accounting Standards (IPSAS) in a country from the International Federation of Accountants (IFAC). We apply the Moderated Regression Analysis (MRA) approach for estimating results. The results of studies show that corruption inhibits economic growth. In addition, the strength of auditing standards and financial reporting strengthens the relationship between corruption and economic growth. Other results show that the adoption of IPSAS does not strengthen the relationship of corruption with economic growth in ASEAN countries. The findings of this study prove that high-quality accounting practices in a country can weaken corruption which can hamper economic growth. Conversely, corruption will easily grow in countries with weak quality accounting practices whose impact will hamper economic growth.

Keywords
corruption, accounting practice, economic growth

Topic
Cost Management and Accounting Management

Link: https://ifory.id/abstract/bYJ4AxkL9up2

Corresponding Author
Janette Janette

Institutions
PPM School of Management

Abstract
Introduction: what is CSR? & why it matters? Since 2017, public companies in Indonesia are required to pay attention to the social and environmental interests that play a role in helping a companys business in a sustainable context. The program is reported in the form of a sustainable financial report or commonly called a sustainability report. In the international world, sustainability report can be used as a company transparency regarding the impact of the business to environment and social, such as climate change and human rights. In addition to corporate transparency, sustainability reports also help companies make better decisions related to the companys social, environmental and economic aspects. One part that include in sustainability report is the disclosure of corporate social responsibility or usually called CSR. The definition of CSR based on the EU Commission is the concept in which companies integrate social and environmental care in their business operations activities and company interactions with stakeholders (Aras and Crowther, 2008). The application of CSR in the company began in 1970, many experts began to realize the influence and important reasons why companies need to implement CSR. The importance of companies implementing CSR is also explained through the statement by Burke & Logsdon (1996) that in the short term CSR tends to incur costs but this will have an impact on corporate profits in the long run. From the external side according to Howard R.Bowen in Melé (2008), CSR is a reflection of the responsibility of employers on the environment and social. The experts also suggest that one of the roles of accounting should be to report on the impact of the activities of the organization or company. In accordance with the information of Ballou & Heitger (2005), CSR is one of the methods used by companies to present transparent reports, accurate and reliable data, as well as present performance company as a whole. The conclusion of the importance of companies implementing CSR is as a real disclosure of corporate responsibility due to the impact of business activities. In addition, CSR also supports the long-term sustainability of business activities and forms of transparency to stakeholders. In Indonesia we used GRI sustainability reporting guidelines- G4 issued in last May 2013. The guidelines which contain 91 point of disclosure, helps to provide an international reference for all parties interested in the disclosure of corporate governance and environmental, social and economic performance approaches and organizational impacts. This research will limit the discussion about the effect of CSR disclosure on firm value, with profitability (ROE) as a moderating variable that happened in bank industry. Methods This research used a secondary data, which are provided in Bursa Efek Indonesia (www.idx.co.id) and the company website. The period used in this research start from 2014 until 2018. For analyzing da

Keywords
CSR, Firm Value, Profitability (ROE)

Topic
Cost Management and Accounting Management

Link: https://ifory.id/abstract/mtUrbj6QxGKp

Corresponding Author
Erlin Melani

Institutions
ab State Polythecnic Malang, Indonesia
email[at]erlinmelani13[at]gmail.com

Abstract
This aim of this study was to examine the role of intellectual capital in moderating the relationship between growth opportunities and financial performance. The study was conducted on banking companies listed on the Indonesia Stock Exchange for the period 2015-2017. Samples selected by purposive sampling technique. This study used is secondary data, namely the financial report for the financial year 2015 to 2017. Data is obtained from the Indonesian Capital Market Directory and the financial report available online at the site www.idx.co.id. The data collection method used is documentation techniques. Data analysis techniques using SEM-PLS. The research proves that intellectual capital moderating the relationship between growth opportunities and financial performance.

Keywords
growth opportunity, intellectual capital, financial performance

Topic
Cost Management and Accounting Management

Link: https://ifory.id/abstract/FubKcPwVmyRB

Corresponding Author
Andi Dajen Nurfadhillah

Institutions
PPM School of Management
andifadhil26[at]gmail.com

Abstract
1. INTRODUCTION The tax is a levy from the government aimed at taxpayers according to the law, and the levy is coercive that aims to cover state expenditure and the cost of developing the country and the community does not get reciprocal services directly (Darmawan et al, 2014). Taxes are a source of income for the state, whereas for companies, taxes are a burden that will reduce the companys net profit. Differences in the interests of the tax authorities who want large and continuous tax revenues are certainly contrary to the interests of companies that want minimum tax payments (Kurniasih et al, 2013). In this paper, we discuss how to detect tax avoidance treatment through financial statements using the profitability, leverage, firm size proxy, and tax avoidance measured using Cash Effective Tax Rate (CETR). This paper also using data from mining companies listed on the Indonesia Stock Exchange in the period 2013 to 2018. The selection of this period was carried out to interpret the latest situation. 2. METHODS This research uses the secondary data that obtained from the Indonesia Stock Exchange which is can be accessed through www.idx.co.id. The population used in this research is mining sector companies listed on the Indonesia Stock Exchange in the 2013-2018 period, amounting to 49 companies. The sampling technique in this study uses purposive sampling, which is a data collection technique that uses certain criteria. For processing the data using assistance from the Statistical Product and Service Solution (SPPS) version 20 program. 3. RESULTS After applying purposive sampling, 8 companies were found that fit the existing criteria. After running the test with the help of SPSS 20, the test results In the t test results for profitability, it shows a significance value of 0.493> 0.05 (p value) so that it can be concluded that profitability has no significant effect on tax avoidance (with a significance value <5%). That is, changes in the value of profitability do not affect the companys decision to avoid tax. And as for leverage, shows a significance value of 0.053> 0.05 (p value), but the difference of 0.05 is not significant. So it can be concluded that leverage has a negative and significant effect on tax avoidance. In other words, if the value of leverage goes up, the value of CETR will go down, which means the lower the value of CETR the more the company indicates in avoiding taxes. It can be concluded that, companies that have high leverage value, tend to avoid tax. And as for firm size, shows the coefficient value of -0.542, which means that company size has a negative effect on tax avoidance. In the t test results table also shows that the significance value of 0.08 <0.1 (p value), so it can be said that the size of the company has a negative effect but not too significant for tax avoidance. In other words, the greater the value of company size, the lower the CETR value. Which means, the lower the CETR value, th

Keywords
Profitability, Leverage, Firm Size, Tax Avoidance (CETR)

Topic
Cost Management and Accounting Management

Link: https://ifory.id/abstract/2jJpdmuGfqz9

Corresponding Author
Meliyanti -

Institutions
PPM School of Management, Indonesia
meliy.thd[at]gmail.com
PPM School of Management, Indonesia
nora.hendriyeni[at]gmail.com

Abstract
Introduction Earnings persistence occurs by several factors such as innate factors (company age, company size, competition) and discretionary factors (risk aversion, auditor quality) (Francis et al., 2004; Mahjoub & Khamoussi, 2012). Other factors that can influence earnings persistence are non-financial aspects such as social and environmental. Companies executes good social and environmental activities, have a tendency to provide higher quality earnings information to attract investors (Mahjoub & Khamoussi, 2012). On the other side, two of the financial factors are the level of sales volatility and debt levels. Volatility sales illustrates the quality of profits (Mahjoub & Khamoussi, 2012) because it has an effect on the level of profits that will cause a lot of changes (noise) (Fanani, 2010). On the other hand, if the companys profits are unable to pay the interest expense (due to debt) and its principal, then it will lead to failure and is believed to be unable to obtain a stable profit (Fanani, 2010). In previous studies explained that the quality of information available on CSR (Corporate Social Responsibility) can improve company performance, especially profitability (Bidhari, Salim, & Aisjah, 2013). Other studies explain that social and environmental policies have a positive relationship with earnings quality (Mahjoub & Khamoussi, 2012). According to Laksmana & Yang (2009), companies that disclose social and environmental information on the financial statements, have stable earnings that affect earnings persistence compared to other companies. This research is focused on social and environmental disclosure on CSR reports on earnings quality which is used as a proxy for earnings persistence with sales volatility and debt level as moderation variables. The research also focused on sectors that have direct social and environmental effects, evidence from the mining sector in Indonesia. This research was conducted in Indonesia from 2014 to 2018. Methodology This study uses simple and multiple linear regression with interaction term for determining moderating variables. We also do classic assumption test beforehand such as normality test, heterocedasticity test and multicollonierity test. This study uses 3 Models to determine its hypotheses. We use 210 data from mining sector in Indonesia which are processed with purposive sampling. Then we obtained 41 sample data. This study uses social and environmental disclosures with the GRI-G4 index (and only concern about social and environmental category), earnings persistence using a proxy earnings quality (this proxy is a negative coefficient value from the annual earnings regression model (AR1 model) with the following calculation (Fanani, 2010; Francis et al., 2004; Mahjoub & Khamoussi, 2012)), sales volatility with sales variation and debt levels with DTA (Debt to Asset Ratio). This study also uses control variables such as company size variables (log to total ass

Keywords
Corporate Social Responsibility, Earning Persistence, Social and Environmental Disclosure

Topic
Cost Management and Accounting Management

Link: https://ifory.id/abstract/Hm6v4GBh8LNn

Corresponding Author
Kurnia Ekasari

Institutions
a State Polytechnic Of Malang, Malang, Indonesia
kurnia.es[at]gmail.com; kurnia.ekasari[at]polinema.ac.id
b State Polytechnic Of Malang, Malang, Indonesia
wahyunihesti73[at]gmail.com
c State Polytechnic Of Malang, Malang, Indonesia
miharsoapit[at]yahoo.com

Abstract
Sustainability report reflects the companies commitment to express the companies accountability in conducting business responsibly both to stakeholders and to the sustainability of the environment. The Companies should no longer think about how to obtain economic benefits from their activities but also think about sustainability. Mining companies run their business using natural mining products as the main raw material, where most of the raw materials are non-renewable, the mining companies have an obligation to carry out efforts to balance and preserve natural resources. For this reason, this study aims to examine the companies commitment to the environment, to ensure that they will operate their business in accordance with the rules of ethics without doing damage to nature. This article using content analysis as a research method. The content analysis in this study was conducted by discussing the content of information related to the environment, which was reported or printed in the sustainability report of 7 mining companies listed on the Indonesia Stock Exchange. In this content analysis, an examination of the substances of the text was also carried out by identifying various specific characteristics of a message objectively, systematically, and generalized. The research results showed that from 45 mining companies in Indonesia only 7 companies had disclosed Sustainability Reporting. All the companies had an environmental commitment but with different stressing. As a mining company that uses a lot of natural resources as its raw material, the mining company should be more committed and concerned about the sustainability of nature and the environmental damage it causes. For the next research, it would be interesting to examine the environmental commitment of mining companies that do not report Sustainability Reporting. Future research could enlarge the research data for the mining companies in Asia or around the world for knowing the corporate commitment of a sustainability environment.

Keywords
commitment, environment, sustainability

Topic
Cost Management and Accounting Management

Link: https://ifory.id/abstract/n6TzHXLq3dfw

Corresponding Author
Kenny Ardillah

Institutions
Matana University, Tangerang, Indonesia
kenny.ardillah[at]matanauniversity.ac.id

Abstract
Companies in achieving sustainability status need to establish a sustainability strategy known as a trade off strategy because it can identify the relationship between the results obtained from improvement of environmental performance and financial performance. The sustainable value approach is built on the premise that companies need economic and environmental resources to create high economic performance. The measure of success in sustainable development is not solely based on growth in financial performance, but through efforts by companies to improve environmental performance through appropriate financing decisions. The purpose of this study is to prove empirically the influence of environmental performance, external financing decisions, external financing decisions through short-term debt, external financing decisions through long-term debt, and external financing decisions on sustainable financial development. The benefit of this research is that it can make a positive contribution to the company to apply the form of operational activity accountability in environmental aspects and emphasize the right financing decisions for the company in funding its long-term operating activities. This research samples focus on mining companies listed on the Indonesia Stock Exchange in the 2015-2018 period with meeting certain criteria. The results obtained in this study are that environmental performance has a positive effect on sustainable financial development, external financing decisions do not affect sustainable financial development, external financing decisions through short-term debt do not affect sustainable financial development, external financing decisions through long-term debt have no effect towards sustainable financial development, and internal financing decisions do not affect sustainable financial development.

Keywords
Environmental Performance, Financing Decisions, Sustainable Financial Development

Topic
Cost Management and Accounting Management

Link: https://ifory.id/abstract/EQMJYrVcGAhX