Indonesia Conference Directory

Corresponding Author
Rosinta Ria Panggabean

Institutions
Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia, 11480

Abstract
Capital market serves as an alternative financing-wise and as a means investment-wise. Relevance of accounting information comes out as profound to investors as can be observed within the financial statements of a company. The aim of this study was to figure out the effects of good corporate governance as proxied by the competence of the board of commissioners and the expertise of the audit committee, firm size, profitability, and growth opportunities on the value relevance of accounting earnings as measured based on earnings response coefficient. The present research used a quantitative method and secondary data in the form of annual reports, and the objects hired were 22 companies listed on the LQ45 index (August of 2018–January of 2019) of the Indonesia Stock Exchange for the period 2015–2017. Analysis was conducted by a descriptive statistical method. The results obtained showed that the variable profitability, which was measured based on return on asset, affected the value relevance of accounting earnings, while the variables good corporate governance, firm size, and growth opportunities did not affect the value relevance of accounting earnings. Companies- management is advocated to optimize the management of the assets in place as it was found in this research that return on asset had an effect on earnings response coefficient. This is necessary so that the companies are able to generate earnings response coefficients to which investors can respond positively.

Keywords
good corporate governance, return on asset, firm size, growth opportunities, earnings response coefficient, Indonesia

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/ryZB2wTvYVpN

Corresponding Author
Henry Karyadinata

Institutions
Economic and Bussines Faculty, Brawijaya University

Abstract
Poverty can be found in developing country especially in the rural area, including Kabupaten Bangkalan, East Java, Indonesia. One of the reasons is the limited mobility and accessibility. To overcome this problem, the government has built the Suramadu bridge which connects Kabupaten Bangkalan in Madura island with Kota Surabaya in Java Island so that the mobility and accessibility in both areas can be better. This study aims at measuring how big the impact of Suramadu bridge development on rural poverty in Kabupaten Bangkalan, using village potential data in 2007 and 2017 by Badan Pusat Statistik (Central Agency of Statistic). The dependent variable is the amount of poor population and the independent variable consists of physical capital, human capital, natural capital and financial capital which analysed by using OLS. Suramadu bridge has negative impact on poverty which means after Suramadu bridge operates, the poverty level in rural area is decreased. Before Suramadu bridge operates, it was only natural capital which gives impact on poverty while after Suramadu bridge operates, all of the independent variables give impact on the poverty reduction. The existence of Suramadu bridge can ease the government on issuing the poverty reduction policy in rural area.

Keywords
Poverty, Rural, Infrastructure, Impact

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/kWnTDwQeZqN8

Corresponding Author
Ilyas -

Institutions
1 Department of Economisc and Development Study, Faculty of Economics and Business, Universitas Halu Oleo
2 Department of Economics, Faculty of Economics, Universitas Negeri Malang
3 Department of Management, Faculty of Economics and Business, Universitas Halu Oleo
4 Department of Mining Engineering, Faculty of Earth Science and Technology, Universitas Halu Oleo
5 Department of Archeology, Faculty of Cultural Science, Universitas Halu Oleo

Abstract
Abstract This research was conducted to find out the impact of the Industrial Revolution 4.0 on employment in Indonesia. The method used in this study is a qualitative research method with data in the form of literature review and analyzed with content analysis. The results of this study indicate that the 4.0 industrial revolution has hit the world, including Indonesia. The basis of the 4.0 Indonesian Revolution lies in the progress in communication and connectivity compared to technology. The Industrial Revolution 4.0 was marked by the emergence of technological breakthroughs in a number of fields, including robotics, artificial intelligence, nano technology, quantum computing, biotechnology, the Internet of Thing (IoT), 3D printing, and autonomous vehicles. This revolution creates opportunities and of course saves the various challenges that must be faced. The industrial revolution has significantly affected labor aspects. The policies that can be taken by the government to improve labor capabilities are: First, harmonization of standardization and competency certification through cross-sectoral, cross-regional, and cross-country business partner cooperation, within the framework of market openness. Second, the development of partnership programs between the government and business / industry and between the central government and regional governments to improve the quality of the workforce. Third, improving governance in organizing training programs to accelerate worker certification. Fourth, expanding economies of scale towards sectors / sub-sectors with high productivity. Increasing the workforce and decreasing unemployment as well as the increasing number of young people who succeed in digital business shows that Indonesia has successfully exploited the opportunities of the Industrial Revolution 4.0. Keywords: Industrial Revolution 4.0, Technology, Labor

Keywords
Industrial Revolution 4.0, Technology, Labor

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/T6hHGJ7KMZbU

Corresponding Author
Inayati Nuraini Dwiputri

Institutions
Universitas Negeri Malang

Abstract
Consumption in Islam must follow guidance from Allah. In consuming, humans are forbidden to overdo and boast. Conventional economic theory considers that consumption is a measure of peoples welfare. Thus, one of the efforts made by the government to improve the welfare of the community is through smoothed consumption by providing unconditional cash transfer. This study seeks to identify the impact of the unconditional cash transfer program on public consumption expenditure, whether the transfer provision can affect the nature of excess consumption. This study uses Indonesian Family Life Suvey (IFLS) data with fixed effect methods at the village and household level. The results show that there is a change in consumption patterns of Indonesian people and the unconditional cash transfer program has contributed to the change. On average, there has been an increase in spending on carbohydrate consumption. But unfortunately there was a decrease in food and vegetable consumption expenditure. The study showed there were also an increasing in buying food outside, snacks, and cigarettes.

Keywords
unconditional cash transfer, poor household, consumption behavior, welfare

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/ahWfZ67nYpwK

Corresponding Author
Chairani Rahman

Institutions
University of Indonesia

*Corresponding Author:
Dr. Sylvia Veronica Nalurita Purnama Siregar
Email: sylvia.veronica[at]ui.ac.id

Abstract
This study discusses the importance of Enterprise Risk Management (ERM) on financial performance and firm value with the quality of Environmental, Social, and Governance (ESG) disclosure in sensitive and non-sensitive industries. This study used a sample of 136 industries in ASEAN 5 for five years (2014-2018). The research method used was panel data analysis with 680 observations. The results showed that the ERM is significant positive on financial performance (ROA) and firm value (Tobins Q). In addition, the quality of ESG disclosure is proven to improve the influence of ERM on financial performance and firm value. When viewed from the different industries, the quality of ESG disclosures can improve the influence enterprise risk management on firm value in both sensitive and non-sensitive industries, but conversely on the financial performance only in not sensitive industries. This research can be used as a reference for industries to discuss the concept of Enterprise Risk Management (ERM) and the quality of Environmental, Social, and Governance (ESG) disclosures.

Keywords
Enterprise Risk Management (ERM), Environmental, Social and Governance (ESG), Financial Performance, Firm Value, ASEAN 5

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/MfEpK3jmxRXU

Corresponding Author
Muhammad Syam Kusufi

Institutions
Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Trunojoyo Madura

Abstract
This study reports the results of experiments in which individuals assume to be accountants by obtaining one condition from four conditions with independent variables influences (personal cost of reporting and the level of seriousness of the problem) and reporting lines (anonymous and non-anonymous) are influenced by the dependent variable intention to carry out action whistleblowing. Before working on a given case the first thing to do is to watch a cheating video to add a real impression of the event actually experienced by the individual. The results show that individuals prefer to report whistleblowing with conditions under the personal cost of reporting. Through anonymous reporting paths rather than non-anonymous reporting lines in the sense, individuals will choose to report fraudulent actions through anonymous reporting channels because individuals are afraid of the existence of a Personal Cost of Reporting or the level of seriousness of the problem is not proven to cause individuals to report whistleblowing either through anonymous reporting lines or non anonymous reporting lines, It is becaused as long as there has been fraud eventhough the level of seriousness is low.

Keywords
whistleblowing, personal cost of reporting, level of seriousness of problems, anonymous and non anonymous reporting lines

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/BvxXUAmzJ6pb

Corresponding Author
Eva Oktavini

Institutions
a) Faculty of Economics and Business, Indonesia University (UI)
Universitas Indonesia, Kukusan, Beji, Kukusan, Kecamatan Beji, Kota Depok, Jawa Barat 16425

b) Faculty of Economics and Business, Indonesia University (UI)
Universitas Indonesia, Kukusan, Beji, Kukusan, Kecamatan Beji, Kota Depok, Jawa Barat 16425

Abstract
Abstract- This study was motivated by the concern of regulators and academicians regarding the level of companies- annual reports readability. The purpose of this study is to examine the influence given by the presence of female directors and earning management on the readability of the annual report while also examining the mediating role of earning management. Specifically, the readability of the companys annual report will be seen from the management perspective using the FOG index on companies listed on the Indonesia Stock Exchange during 2015-2018, (excluding the financial sector). This study shows that the presence of female directors reduces earnings management practices undertaken by the company. Also, this research proves that companies that conduct earnings management can complex company-s annual reports that are difficult to read as those companies tend to hide earnings management practices. Thus making the users of annual reports find it difficult to identify these practices. Moreover, the mediating role of earnings management has proven to be significant, which is the presence of female directors indirectly able to increase the readability of annual reports by reducing earnings management practices.

Keywords
Females Directors, Earnings Management, Annual Report Readability, Management Discussion and Analysis (MD&A), Readability

Topic
Economics, Finance, Banking, and Accounting

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

Corresponding Author
cipto wardoyo

Institutions
Universitas Janabadra Yogyakarta
Universitas Negeri Malang
UPN Veteran Yogyakarta
UPN Veteran Yogyakarta

Abstract
Abstract: This study investigates the effect of integrated firm-s reporting on firm-s performance. The integrated financial reporting contains of financial, good corporate governance (GCG) and sustainability reporting that shows company-s responsibility to capital providers, environment and social. The important question is whether more disclosure indicates more informative for decision maker. Therefore, it is important to identify which reporting useful for primary users. This study examines 108 public comphanies that granted ISRA (Indonesia Sustainability Reporting Award) from 2013-2017 for firm-s performance, GCG index, and sustainability index. The result shows that information for capital providers can be used for investment and credit decision. This finding indicates company faces agency conflict, so company-s disclosure dedicates for primary users, namely creditor and shareholder. This finding also indicate that earnings more informative than good corporate governance and sustainability reporting. It may show the concentrated ownership in Indonesia encourages management to behave less aggressive.

Keywords
Tobin-s Q, integrated firm-s reporting, good governance, sustainability reporting, earnings

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/jRE2g4v9NXwn