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:: Abstract List ::

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1 Accounting and management information system ABS-2

Blockchain Technology in Koperasi: A Netnography Study
Aryanto, Anak Agung Gde Satia Utama

Airlangga University


Abstract

This study explores the potential of blockchain technology adoption to improve the accounting information system of Koperasi in Indonesia. Traditional Koperasi accounting systems are vulnerable to data manipulation and fraud, leading to a lack of trust among members. Blockchain technology, with its decentralized and transparent nature, offers a potential solution. This study uses a netnography approach, analyzing conversations or opinions conveyed by the public through various media such as the web / internet, Facebook, Instagram and Twitter and existing sentiments related to the keywords ^blockchain dan Koperasi^. The findings show a generally positive sentiment towards blockchain technology and its potential to revitalize Koperasi. We conclude that blockchain technology has the promise to improve the security, transparency, and trustworthiness of Koperasi accounting information systems.

Keywords: Blockchain, Netnography, Koperasi, Accounting Information System, Nvivo

Share Link | Plain Format | Corresponding Author (Aryanto Aryanto)


2 Accounting and management information system ABS-57

ARTIFICIAL INTELLIGENCE IN THE SCIENCE OF ACCOUNTING AND ITS ETHICAL IMPACT
Muhammad Ichsan Siregar, Hamidah

Universitas Airlangga, Indonesia


Abstract

The recent phenomenon of artificial intelligence has brought significant transformation in the field of accounting science. In accounting, artificial intelligence has both good and bad effects. This research aims to find out how to optimise the benefits of technology while considering the ethical aspects that arise when used in accounting. This research uses descriptive qualitative with library study methods such as books and other reading literature, journals and websites that produce information from the topic under study. The results show that artificial intelligence can improve the efficiency and accuracy of accounting processes, but has a negative effect on accountability and data transparency. The implication of this research is that with the existence of artificial intelligence in accounting science, the resulting output can easily make decisions but from the other side of the effect related to data accountability and transparency, whether the data is displayed in real time or not. The limitation of this research lies in the library study method, which has not fully provided a comprehensive overview of the topics discussed. For future research, it is recommended to use a literature review method with bibliometric analysis to provide a comprehensive picture of future research patterns and trends.

Keywords: Technological development, Artificial intelligence, Accounting Science, Ethical

Share Link | Plain Format | Corresponding Author (Muhammad Ichsan Siregar)


3 Accounting and management information system ABS-159

REEVALUATING IT SYSTEM SUCCESS: NEW EVIDENCE FROM SAKTI WEB ADOPTION IN GOVERNMENT AGENCIES
Vina Herliana- Sriwidharmanely Sriwidharmanely- Lydia Ulimazni Vivolanda- Madani Hatta

a Department of Accounting, FEB UNIB
b Department of Accounting, FEB UNIB
c Magister of Accounting, FEB UNIB
d Department of Accounting, FEB UNIB


Abstract

Purposes: This study analyzed the successful implementation of SAKTI Web in work units within the scope of KPPN Bengkulu using DeLone and McLean models.
Methods: The approach used in this research is quantitative. The research sample came from work units within the scope of KPPN Bengkulu with 70 SAKTI Web users as respondents. Data analysis techniques used partial least square-structural equation modelling (PLS-SEM).
Results: This research shows that system and information quality significantly affect SAKTI Web use and SAKTI Web user satisfaction. Moreover, service quality does not affect SAKTI Web and SAKTI Web user satisfaction. SAKTI Web and SAKTI Web user satisfaction significantly positively affects individual performance.
Conclusion and suggestion: The results of this research show that the high level of SAKTI Web usage and SAKTI Web user satisfaction has an increasing impact on individual performance in the Bengkulu KPPN work unit.

Keywords: DeLone and McLean Model- E-Government- SAKTI WEB- Successful Implementation- User Satisfaction- User Performance.

Share Link | Plain Format | Corresponding Author (sriwidharmanely sriwidharmanely)


4 Accounting and management information system ABS-174

ANALYSIS OF THE USE SISTEM INFORMASI PEMERINTAHAN DAERAH (SIPD) AND IT^S IMPACT ON PERFORMANCE: INTEGRATION UTAUT AND TTF
Gebby Soean (a), Pontoh T. Grace (b*), Syamsuddin (b), Sulistya Rusgianto (c)

a Master of Accounting Student, Faculty of Economics and Business, University Hasanuddin Makassar, Indonesia
b Faculty of Economics and Business, University Hasanuddin Makassar, Indonesia
c Faculty of Economics and Business, Universitas Airlangga, Indonesia


Abstract

This research integrates UTAUT and TTF this model is suitable for looking at different technology applications. The aim of this study is to evaluate the effects of SIPD usage on performance, as well as the effects of social influence, enabling environments, computer self-efficacy, task-technology fit, and performance expectancy and effort expectancy. This research, which was carried out at the North Morowali Regency Government, involved 83 SIPD users. This study collects primary data through the distribution of questionnaires using the survey method. The statistical method used to test the hypothesis is called a structural equation model (SEM), and Smart-PLS 3.0 is the tool used to analyze the data. According to the results of this study, performance expectancy, effort expectancy, social influence, and enabling factors, CSE, have a beneficial effect on the use of SIPD, while TTF has a good effect on performance but not on the use of SIPD. By combining UTAUT and TTF, it is demonstrated that the use of SIPD is not only influenced by individuals^ views of and attitudes toward technology, but also by the compatibility between tasks and technology, which can affect how technology is used to enhance performance.

Keywords: UTAUT, CSE, TTF, SIPD Usage, Performance

Share Link | Plain Format | Corresponding Author (Sulistya Rusgianto)


5 Audit ABS-106

The Effect of Corporate Sustainability Report, Good Corporate Governance, Audit Quality to Audit Report Lag
Francisca Reni Retno Anggraini (a*), Yusef Widya Karsana (b)

a) & b) Universitas Sanata Dharma
Jl. Affandi, Mrican, Caturtunggal, Depok, Sleman, DIY 55281
*reni[at]usd.ac.id


Abstract

Audit Report Lag is often linked to the auditor^s lack of confidence in the financial statements prepared by the company. This situation causes the auditor to expand the scope of their examination to ensure they can provide a well-founded opinion, thereby maintaining their professionalism. This study aims to test legitimacy theory and institutional theory regarding the phenomenon of audit report lag. It does so by examining the impact of corporate social responsibility (CSR) reports and corporate governance mechanisms on the delay in auditor report submission.
This empirical research uses secondary data obtained from the 2022 annual reports of publicly listed companies on the Indonesia Stock Exchange. A total of 118 companies with complete data were analyzed to measure the variables in this study.
The results show that corporate social responsibility negatively affects audit report lag, while foreign ownership has a positive effect on audit report lag. The study also reveals that the more information disclosed in CSR reports, the shorter the delay in auditor reports for companies audited by the Big 4 public accounting firms, compared to those not audited by the Big 4. Moreover, the greater the foreign ownership, the longer the delay, and this effect is more significant for companies audited by the Big 4 than for those not audited by the Big 4.
The implication of this study is that legitimacy theory and institutional theory can be used to explain auditor professionalism, as evidenced by their caution in issuing audit opinions.

Keywords: audit report delay- corporate governance- social responsibility- Big 4

Share Link | Plain Format | Corresponding Author (Francisca Reni Retno Anggraini)


6 Audit ABS-107

The Role of Auditors in Moderating the Relationship between Institutional Ownership and KAMs Disclosure in Emerging Markets
Sumartono (a*), Ardianto (b*)

a) Student of Doctoral Program in Accounting, faculty of Economics and Business, University of Airlangga, Indonesian
a) Accounting Studi Program , Universitas Yapis Papua, Jl. Dr. Samratulangi No. 11 Dok Atayapura
*sumartono-2022[at]feb.unair.ac.id
b) Accounting Department, Faculty of Economics and Business, University of Airlangga, Indonesian


Abstract

Abstract
Objective - This research aimed to investigate the influence of institutional ownership (IO) on Key Audit Matters (KAMs) and to determine whether auditor characteristics, specifically belonging to a Big Four firm, can moderate the relationship between IO and KAMs. Further analyses were performed to evaluate the significance of KAM disclosures based on whether the IO percentage was below or above average.
Method - Data were collected from companies listed on the Indonesia Stock Exchange in 2022, utilizing regression analysis to test hypotheses and content analysis based on word count to quantify KAMs reporting levels in annual reports.
Finding - The research found no empirical evidence supporting the influence of IO on KAMs. However, there was empirical support for the moderating effect of auditor characteristics (BIG-4) on the relationship between IO and KAMs.
Limitations/Implications - This research examines the limitations and implications of auditor quality, income ownership (IO), and Key Audit Matters (KAMs) disclosure in Indonesia. It focuses on the Indonesian context, which may restrict the generalizability of its findings to other regions.
Practical Implications - This research offers valuable insights for practitioners and policymakers in the fields of audit and corporate governance in Indonesia.
Originality/Value - This research is pioneering in its exploration of the impact of IO on Key Audit Matters (KAMs). The primary goal is to investigate a limited number of empirical studies conducted on the influence of corporate governance on KAMs disclosure in developing countries

Keywords: Auditor Characteristics, Big4, Institutional Ownership, KAMs

Share Link | Plain Format | Corresponding Author (Sumartono Sumartono)


7 Audit ABS-144

BOARD FINANCIAL EXPERTISE AND AUDIT QUALITY IN INDONESIA: MODERATING ROLE OF FAMILY BOARD
Arumega Zarefar*(a), Andreas (b), Atika Zarefar (c), Fauzan Dwi Resnanda (d), Nasya Afrina Sari (e)

(a,b,c,)Department of Accounting, Faculty of Economics and Business, Universitas Riau
(d)Student of Master Accounting Program, Faculty of Economics and Business, Universitas Riau
(e)Student of Undergraduate Accounting Program, Faculty of Economics and Business, Universitas Riau


Abstract

Purpose: This research aims to examine the moderating role of the family board on the effect of board financial expertise on audit quality.
Design/methodology/approach: This research uses panel data regression to test the research hypothesis. The sample of this research is non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2022 with a total of 1994 observations.
Findings: The research findings disclose the board financial expertise improves audit quality. Whereas family board decreases the positive effect of board financial expertise on audit quality.
Originality/value: For the best author^s knowledge, this research is the first to conduct a comprehensive analysis related to the effect of board financial expertise on audit quality by considering the moderating role of the family board. This research found a family board had a tendency to do things in favour of their family during the Covid 19 crisis, leading to a decrease in audit quality achieved by board financial expertise.

Keywords: board financial expertise, family board, audit quality, Indonesia

Share Link | Plain Format | Corresponding Author (Arumega Zarefar)


8 Audit ABS-150

The Role of Paternalistic Culture on the Relationship Between Auditor Expertise and Audit Quality- A Mixed Method Perspective
Achmad Syaiful Hidayat Anwar (a), Ardianto (b)

Department of Accounting, Faculty of Economics and Business,
Universitas Airlangga, Surabaya, Indonesia


Abstract

This study aims to examine the moderating impact of paternalistic culture on the relationship between auditor expertise and audit quality. The author used a mixed methods approach in this study. Data were collected through in-depth interviews, questionnaires, and analyzed using Smart PLS to examine the moderating impact of paternalistic culture on the influence of auditor expertise on audit quality. The results of the analysis revealed that paternalistic culture weakens the relationship between auditor expertise and audit quality. Paternalistic culture tends to be less motivating for auditors to think critically, creatively, independently, and innovatively in conducting financial statement audits. This can affect audit quality. This study contributes to the auditor profession in Indonesia and abroad, enriches existing theories, and contributes to the development of human resources in the audit field so that they can prioritize and protect public interests

Keywords: Paternalistic culture, Auditor expertise, Audit quality, Mixed method

Share Link | Plain Format | Corresponding Author (Achmad Syaiful Hidayat Anwar)


9 Audit ABS-158

The Ability of Fraud Triangle Theory and Religiosity in Revealing Academic Cheating of Undergraduate Accounting Students of Universitas Airlangga
Rahmat Hakim

Department of Accounting, Faculty of Economic and Business, Universitas Airlangga, Surabaya, Indonesia


Abstract

This study aims to examine the influence of the fraud triangle theory (pressure, opportunities, rationalization) and religiosity on academic cheating behaviors among undergraduate accounting students at Universitas Airlangga. The research employs a quantitative approach, utilizing primary data collected through questionnaires and analyzed using SPSS 25 to test the hypotheses. The population of the study consists of undergraduate accounting students from the 2021, 2022, and 2023 cohorts at Universitas Airlangga. The sample data were obtained from 94 questionnaires distributed to active undergraduate accounting students using purposive sampling methods. The findings indicate that pressure and rationalization significantly influence academic cheating behaviors, while opportunities and religiosity do not have a significant effect on academic cheating.

Keywords: Fraud Triangle Theory, Religiosity, Academic Cheating Behaviors.

Share Link | Plain Format | Corresponding Author (Rahmat Hakim)


10 Audit ABS-168

INTERNAL CONTROL ANALYSIS OF CASH RECEIPTS AND DISBURSEMENTS AT A RELIGIOUS ORGANIZATION
Gede Adi Yuniarta, I Gusti Ayu Purnamawati, & Sunitha Devi

Universitas Pendidikan Ganesha


Abstract

Purposes: This study aims to evaluate the internal control system for cash receipts and disbursements within a religious nonprofit organization, focusing on its effectiveness in preventing fraud. The objective is to assess how well the system aligns with the COSO framework and to identify areas for improvement. Methods: The research uses a qualitative case study approach, collecting both primary and secondary data. Data collection methods include interviews with the congregation leader, treasurer, social fund coordinator, and a congregation member. Observations of cash management procedures were conducted, along with a review of monthly financial reports, budget plans, and the organization^s profile. The data were analyzed through data reduction, presentation, and conclusion drawing. Results: The findings reveal that while the internal control system meets COSO standards in some areas, such as the control environment, information and communication, and monitoring, there are significant weaknesses in risk assessment and control activities. These deficiencies pose potential vulnerabilities for fraud and mismanagement. Conclusion and suggestion: The study concludes that the internal control system requires improvement in the areas of risk assessment and control activities to strengthen fraud prevention. Enhancing these components would bring the system more in line with COSO criteria. Future research could examine how similar nonprofit organizations can overcome resource constraints to implement more effective internal controls.

Keywords: grief cash, internal control system, non-profit organization

Share Link | Plain Format | Corresponding Author (Made Aristia Prayudi)


11 Corporate governance ABS-20

Religion diversity of firm boards and financial performance: the mediating role of debt policy
Mohammad Taufiq (a*), La Ode Sabaruddin (b)

a) Faculty of Economic and Business, Airlangga University
Jl. Airlangga No.4-6, Surabaya City 60115, Indonesia
mohammad.taufiq-2022[at]feb.unair.ac.id
b) Faculty of Economic and Business, Airlangga University
Jl. Airlangga No.4-6, Surabaya City 60115, Indonesia


Abstract

Purpose - This study examines the impact of board religion diversity in a highly religious context on financial performance and its resultant consequences. Furthermore, it investigates the role of debt policy as a mediator in the association between board religion diversity and financial performance.
Desain/Methodology/Approach - This study uses a sample of 70 sharia compliant-based companies indexed in the Jakarta Islamic Index (JII70) covering the period 2019 to 2023. Data was extracted from publicly available company data and other sources to obtain 270 observational data. To test the hypothesis, this study uses GLS random effect regression panel data analysis.
Findings - Our empirical findings show that board religion diversity has a positive impact on market-based firm performance (Tobin^s Q) but not on accounting-based performance (ROA). In addition, when religion diversity is at the optimal level, it also shows a significant effect on market performance, in contrast to previous studies that show U-curve results. Finally, this study finds a mediating role of debt policy on the relationship between board religion diversity and financial performance, especially affecting market-based firm performance. Our findings remain robust across a number of robustness tests.
Originality - Our findings offer empirical support for the role of diverse board characteristics, particularly religion diversity, in influencing firm performance and highlight the mediating role of debt policy mediates in the process

Keywords: religion diversity- debt policy- financial performance- sharia compliant-based companies

Share Link | Plain Format | Corresponding Author (Mohammad Taufiq)


12 Corporate governance ABS-34

Can a Narcissistic CEO Drive ESG Performance? A Case Study of Indonesia
Shienly Angela Jie, Elaine Stacey Halim, Tessa Vanina Soetanto*

School of Business and Management, Petra Christian University
*tessa[at]petra.ac.id


Abstract

The growing awareness of environmental and social issues has led to an increased demand for corporate accountability and transparency. Amidst the growing global emphasis on sustainability, understanding how CEO characteristics influence ESG initiatives is crucial. Existing research suggests that CEO personality traits, including narcissism, can significantly impact a firms strategic decisions and performance. While studies have examined this relationship in other countries, very limited have been done in Indonesia. This study aims to bridge this gap by investigating the direct impact of CEO narcissism on ESG performance in Indonesia. This study will rely on secondary data from CEOs LinkedIn profiles, as previous studies on CEO narcissism have primarily used self-assessments that can be biased by participants who desire a positive image. This method adds novelty to the research as it is relatively newly developed. The sample consists of 136 CEO data from Indonesian-listed companies on the Indonesian Stock Exchange from 2017 to 2022, which will be analyzed using multiple regression. However, preliminary findings indicate a positive relationship between a narcissistic CEO and the ESG performance of a firm. These initial results suggest that CEOs with narcissistic tendencies may perform better in ESG initiatives compared to those without such traits. Therefore, the expected conclusion is that a narcissistic CEO performs significantly in a firm that has a higher Bloomberg ESG score. This finding could have significant implications for corporate governance and sustainability practices in Indonesia. By examining the impact of CEO narcissism on ESG performance, this research contributes to a deeper understanding of how CEO characteristics influence corporate responsibility and sustainability.

Keywords: Corporate Governance, CEO Narcissism, ESG Performance, LinkedIn Analysis

Share Link | Plain Format | Corresponding Author (Shienly Angela Jie)


13 Corporate governance ABS-74

BOARD CHARACTERISTICS AND ESG DISCLOSURE: EVIDENCE FROM THE BANKING INDUSTRY IN THE ASEAN REGION
Nurdin (a*)- Bambang Tjahjadi (b)

a), b) Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya


Abstract

In recent years, the focus on environmental, social, and governance (ESG) practices has grown significantly, especially within the corporate governance framework. This research analyzes the relationship between board structure and ESG disclosure in the banking industry in ASEAN countries. Using a sample of 49 banks listed on stock exchanges in six ASEAN countries (Indonesia, Malaysia, the Philippines, Singapore, Thailand, and Vietnam) from 2017-2023, the study employs ordinary least squares (OLS) regression for hypothesis testing, with additional tests and robustness and endogeneity checks to strengthen the findings. The results show that board size, the presence of women, and independent directors impact ESG disclosure in ASEAN banking companies, specifically influencing the environmental, social, and governance aspects of their reporting. Additional analysis reveals that these board characteristics can enhance the ESG pillars of banks in the region. As a practical implication, the findings suggest that banking companies can improve corporate governance quality by increasing gender diversity on the board and strengthening the proportion of independent directors, promoting transparency, accountability, and balanced decision-making. This research makes a unique contribution by focusing on the banking industry in ASEAN, a region that may be underrepresented in global literature on the relationship between board structure and ESG disclosure, considering the differences in regulatory frameworks, culture, and corporate practices compared to other regions

Keywords: Board structure, ESG disclosure, Banking industry, ASEAN countries

Share Link | Plain Format | Corresponding Author (Nurdin Nurdin)


14 Corporate governance ABS-118

The Impact of Corporate Governance on Social and Environmental Performance
Putu Ayu Nikita Sari Wulan, Komang Ayu Krisnadewi*

Universitas Udayana
*komangayukrisnadewi[at]unud.ac.id


Abstract

The purpose of this research is to determine whether social and environmental performance is impacted by sound corporate governance. Data on corporate governance, social performance, and environmental performance in ASEAN nations are used in this study. We make use of performance scores with 25,322 total observations from the CSRHub website. Regression analysis methods are applied using the STATA software. Our study^s findings suggest that a company, social and environmental performance might be enhanced by sound corporate governance. According to the study, efficient governance improves environmental performance, which is consistent with stakeholder and agency theories. According to agency theory, public ESG reporting resolves disagreements between management and shareholders and enhances monitoring. According to stakeholder theory, effective governance balances the interests of stakeholders, which improves environmental performance.

Keywords: corporate governance- environmental performance- community performance- employee performance

Share Link | Plain Format | Corresponding Author (Komang Ayu Krisnadewi)


15 Corporate governance ABS-119

The Moderating Effect of Sharia Compliance on The Relationship Between Islamic Corporate Governance and Fraud in Islamic Banks
Falikul Isbah (a*)- Rita Yuliana (b)- Nurul Herawati (c)

a) Accounting Department, Faculty of Economics and Business, Universitas Trunojoyo Madura
*falikulisbahsma1[at]gmail.com
b) Accounting Department, Faculty of Economics and Business, Universitas Trunojoyo Madura
c) Accounting Department, Faculty of Economics and Business, Universitas Trunojoyo Madura


Abstract

Purpose: The objective of this study is to test and obtain empirical evidence regarding the impact of Islamic Corporate Governance (ICG) on fraud, both directly and indirectly, through the moderating variable of Sharia Compliance.
Methods: This study upholds rigorous standards by employing a quantitative methodology and utilizing a panel data regression analysis approach with a random effect model. The research population comprises Islamic Commercial Banks and Sharia Business Units, with a large sample selected through the method of purposive sampling, resulting in a robust data set of 130 observations over the period 2019-2023.
Results: The findings of this study are significant, indicating that Islamic Corporate Governance exerts a considerable negative influence on fraud. This suggests a potential avenue for reducing fraud in the Islamic banking sector. The study also found that the Islamic income ratio did not affect fraud, the profit-sharing ratio had a negative effect on fraud, and the Islamic investment ratio had a positive effect on fraud. However, the study did not find evidence that Sharia Compliance, as measured by three proxies, moderates the effect of Islamic Corporate Governance on fraud.
Conclusion and suggestion: The implementation of ICG plays a pivotal role in curbing fraud in Islamic banks by integrating Islamic principles such as shiddiq, amanah, tablig, and fatanah. A fair profit-sharing system also helps to prevent unethical practices. However, Sharia compliance is only a sufficient condition in itself with the presence of rigorous supervision. Islamic banks must enhance their internal monitoring procedures and enhance transparency in their reporting. It is anticipated that this will enhance the confidence and growth of the Islamic banking sector in Indonesia.

Keywords: islamic corporate governance, sharia compliance, fraud

Share Link | Plain Format | Corresponding Author (Falikul Isbah)


16 Corporate governance ABS-131

Attributes of corporate boards and Cyber risk disclosure: Evidence from ASEAN Banks
Saiful Anwar (a*), Wiwiek Dianawati (b), Dian Agustia (b)

a) b) Department of Accounting, Faculty of Economics and Business, Universitas Airlangga
*saiful.anwar.384874-2022[at]feb.unair.ac.id


Abstract

Purposes: This study explores corporate boards^ attributes concerning cyber risk disclosure in the banking sector across ASEAN countries.
Data & Methodology: The study was conducted on 44 banks across ASEAN from 2017 to 2022, encompassing 221 firm-year observations. The data was processed using fixed-effect regression and robustness tests. Data was sourced from annual reports, company websites, and the Bloomberg database. Cyber risk disclosure data was collected using Python. The research also conducted additional tests to refine the findings further.
Findings: This study found that board size, gender diversity, and age positively influence cyber risk disclosure. Banks with larger board compositions, inclusivity toward women, and a more mature average age of board members promote greater transparency in cybersecurity during the digital banking era. Additional analysis provides unique insights, revealing that both board gender diversity and board age have thresholds that must be met to contribute effectively to cyber risk disclosure practices. Furthermore, ASEAN banks require governmental involvement to enhance cybersecurity measures.
Implications: This study has implications for practitioners, policymakers, and academics. It successfully confirms the resource dependency theory. Expanding board membership should consider gender inclusivity and age diversity. Policymakers must strengthen digital infrastructure.
Originality/Value: This study provides insights into the role of corporate board attributes in cyber risk disclosure within ASEAN banking and develops a new keyword for cyber risk disclosure.
Limitations: This study cannot be generalized to nonfinancial industries. Additionally, the authors did not consider board diversity in a broader sense, such as education and experience in STEM fields, particularly in IT.

Keywords: board size, gender diversity, board age, cyber risk disclosure

Share Link | Plain Format | Corresponding Author (Saiful Anwar)


17 Corporate governance ABS-146

How can Corporate Governance and Accountant Creativity Determine the Quality of Financial Reports?
Eka Bertuah- R.A. Nurlinda

Faculty of Economics and Business
Universitas Esa Unggul


Abstract

This study examines the application of the principles of good corporate governance to the prevention of accounting creativity that leads to fraudulent financial statements and how it impacts the quality of financial statements at Non-SOE banks that have been listed on the IDX. This study uses 150 accountants who have the main task of preparing financial statements. This study uses path analysis tools with SEM PLS. The results prove that good corporate governance affects the prevention of accounting creativity towards fraud, but cannot directly affect the quality of financial reporting. The results also prove that the prevention of accounting creativity towards fraud can mediate good corporate governance on the quality of financial reporting. This research contributes to the scientific field of financial management by building a model for detecting the quality of financial reporting based on the implementation of corporate governance by the company. This model detects the possibility of unethical creative actions taken, which have an impact on the quality of financial reporting. This study also provides evidence of empirical testing of Stewardship Theory which is reflected in the harmonization between capital owners (principles) and capital managers (stewards) in achieving common goals, but also implicitly reflects how accounting builds a construct of leadership patterns and communication relationships between shareholders and management.

Keywords: Good Corporate Governance- - Creative Accounting- Financial Reporting Quality- Agency Problem.

Share Link | Plain Format | Corresponding Author (Eka Bertuah)


18 Development economics ABS-8

The Impact of Multinational Investment on Sustainable Development on Natural Resources: The Case of Indonesian Nickel
James Patrick Cahyadi

National Tsing Hua University


Abstract

This thesis explores the effect of multinational companies^ investments on the sustainable development of Indonesia^s nickel, with a focus on electric vehicle (EV) batteries. As the world^s largest nickel reserves, Indonesia has attracted significant foreign investment, raising concerns about environmental decline and social equity. The research will look into these investments by utilizing three dimensions: value added in production, location of investment, and employment generation- by analyzing how these factors influence the local economic development, environmental sustainability, and social outcomes, we aim to identify key challenges and opportunities. Using a qualitative approach, we aim to analyze secondary data which includes but not limited to- case studies and document analysis. These findings will highlight the urgent demand for stronger governance and policy interventions to ensure that these investments contribute positively to Indonesia^s sustainable development goals.

Keywords: Multinational Investment-Sustainable Development-Nickel Resources-Electric Vehicle (EV) Batteries-Environmental Impact

Share Link | Plain Format | Corresponding Author (James Cahyadi)


19 Development economics ABS-22

Determinants of Economic Growth in OIC Member Countries: A Panel Data Analysis in High and Low-Income Categories
Karunia Romadhani (a*)- Sri Herianingrum (b)

Karunia Romadhani*
Faculty of Economics and Business, University of Airlangga, Surabaya, Indonesia
karunia.romadhani.412460-2023[at]feb.unair.ac.id

Sri Herianingrum
Faculty of Economics and Business, University of Airlangga, Surabaya, Indonesia
sri.herianingrum[at]feb.unair.ac.id


Abstract

This research will examine the determinants of economic growth in the Organization of Islamic Cooperation member states during the period 2010-2021. The novelty of this research lies in the comparison of two types of countries based on per capita income, thus ensuring that the planned policies are appropriately targeted according to the current conditions of each country. The researchers in this study used the Fixed Effect Model to conduct panel regression analysis. The results show a negative influence between external debt and economic growth for both high and low-income countries. However, the inflation rate does not have a significant impact on either group of countries. Another endogenous variable, FDI, has a positive effect on the economic growth of high-income countries but a negative effect on the economic growth of low-income countries. On the other side, low-income nations boost their economies from trade openness, while high-income countries observe no change in their economic performance. Therefore, OIC countries^ policies should generally focus on reducing external debt, increasing exports and imports in low-income countries, and enhancing FDI in high-income countries in efforts to increase the GDP per capita of OIC member countries.

Keywords: External debt, Inflation Rate, FDI, Trade Openness, Economic Growth.

Share Link | Plain Format | Corresponding Author (Karunia Romadhani)


20 Development economics ABS-45

THE EFFECTIVENESS OF MULTILATERAL DEBT IN THE GEOPOLITICAL ECONOMY OF DEVELOPMENT FINANCE: DOES MDB VOTING SHARE MAKE THE DIFFERENCE?
syafrina machfud, Raditya Sukmana, Imron Mawardi, Sulistya Rusgianto

Universitas Airlangga


Abstract

This study examines the impact of multilateral debt on economic growth and debt-carrying capacity in the Asia-Pacific region, focusing on the role of voting shares within Multilateral Development Banks (MDBs). Using a system Generalized Method of Moments (Sys-GMM) method, the analysis discloses, while multilateral debt does not directly affect economic growth, it significantly influences debt-carrying capacity, especially when moderated by factors like public infrastructure investment, governance quality, and external shocks. Although the focus of this study is on selected OIC members, it is evident that their development strategies are not uniform and do not always align strictly with Islamic principles as represented by the Islamic Development Bank (IsDB). Instead, their alignment with various MDBs reflects a broader range of economic strategies and geopolitical interests, highlighting the complexity and variation within the OIC member states. The findings suggest that although voting shares shape MDB strategies and development priorities, effective debt management and economic outcomes are mainly driven by broader institutional and economic factors in borrowing countries

Keywords: Multilateral debt, economic growth, debt carrying in capacity, geopolitical economy, development finance

Share Link | Plain Format | Corresponding Author (syafrina machfud)


21 Development economics ABS-51

ANALYSIS OF THE INFLUENCE OF ZIS COLLECTION ON THE ISLAMIC HUMAN DEVELOPMENT INDEX (I-HDI) IN INDONESIA FOR THE 2018-2022 PERIOD
Dwi March Trisnawaty

Faculty of Economy and Business, Airlangga University, Jl. Airlangga No.4 Surabaya, Indonesia.
dwi.march.trisnawaty-2022[at]feb.unair.ac.id


Abstract

This research aims to analyze the influence of the collection of Zakat, Infaq and Sedekah (ZIS) funds collected by the National Zakat Amil Agency (BAZNAS) on the Islamic-Human Development Index (I-HDI) in Indonesia. In assessing I-HDI the variables used are ZIS collection funds, life expectancy, education, health, real GDP, Gini ratio, poverty index, unemployment rate. This research applies a quantitative analysis approach to types of secondary data obtained from BAZNAS and the Central Statistics Agency using panel data for the last five years for the 2018-2022 period. The research results show that partially ZIS collection funds, life expectancy, education, health, per capita expenditure, Gini ratio, poverty index have a significant effect on IHDI in Indonesia. Then, ZIS collection funds simultaneously have a positive and significant effect on I-HDI in Indonesia for the 2018-2022 period.

Keywords: ZIS, GDP, Unemployment Rate, Poor Population, Gini Ratio, I-HDI

Share Link | Plain Format | Corresponding Author (Dwi March)


22 Development economics ABS-64

The Impact of Microcredit and Socioeconomic Factors on Poverty: Evidence in Indonesia
Moh. Nur Khaqiqi, Lilik Sugiharti

Department of Economics, Faculty of Economics and Business, Airlangga University


Abstract

This study examines the impact of microcredit on poverty reduction by integrating per capita income, gini coefficient, education, health, inflation, and Covid-19 in Indonesia. The research employs a dynamic panel data model using the system-GMM approach, developing the poverty-growth model initially proposed by Ravallion (1997), with data spanning from 2014 to 2023. The findings demonstrate that microcredit reduces poverty. Income per capita, gini coefficient, education, health, inflation, and Covid-19 also have significant effects on poverty in Indonesia.

Keywords: Poverty, Microcredit, GDRP, Education, Health, Gini Coefficient, Inflation Rate, Covid-19

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23 Development economics ABS-65

The Role of Exports and Imports in Reducing Unemployment and Poverty in Indonesia
Suryaning Bawono,Yenni fayani, Muhammad Buswari,Fina amalia, Sri Harnani, Diah Rusminingsih

STIE Jaya Negara Tamansiswa Malang


Abstract

The study reviews the relationship impact between international trade through exports and imports, economic growth, unemployment rates, and poverty levels in Indonesia. Data from the World Bank for the observation period 1999-2023. The study uses variables of exports, imports, unemployment, poverty, and GDP. The results of this study show that the increasing economic growth will have an impact on the reduction in unemployment and poverty rates. Infrastructure development will provide an openness to job opportunities that will reduce the country^s unemployment rate. Finally, the decrease in the unemployment rate also has an impact on the decrease in the poverty rate in Indonesia.

Keywords: Export, Import, GDP, Unemployment, Poverty

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24 Development economics ABS-67

The Effect of Smoking Behavior on Household Food Insecurity: An Analysis of BPNT Recipient Households in Indonesia Using Caloric Intake and FIES Models
Husnul Mubarok (1*), Tri Haryanto (2)

1) Master of Economics, Faculty of Economics and Business, Airlangga University
*husnul.mubarok-2022[at]feb.unair.ac.id
2) Department of Economics, Faculty of Economics and Business, Airlangga University


Abstract

This study examines the influence of household smoking behavior on food insecurity among BPNT recipient households in Indonesia. Using data from the March 2023 National Socioeconomic Survey (Susenas) conducted by Statistics Indonesia, a binary logistic regression analysis was performed on a final sample of 54,239 households. Food insecurity was assessed using two models: caloric intake (with a precise threshold of 2100 kcal per person) and the Food Insecurity Experience Scale (FIES). The results indicate that in all models, smoking significantly increases the likelihood of food insecurity among households. Additionally, household size has a significant effect, with larger households being more prone to food insecurity. Variables such as per capita expenditure, the age of the household head, and the marital status of the household head consistently reduce the likelihood of food insecurity. However, the effects of urbanization differ between the two models. Metropolitan households are more vulnerable to food insecurity based on caloric intake, but exhibit lower levels of food insecurity when assessed using the Food Insecurity Experience Scale (FIES). These findings underscore the complex nature of food insecurity and suggest that targeted measures such as tobacco control, financial literacy programs, and increased food aid availability in metropolitan areas could help mitigate food vulnerability. The study emphasizes the need to address both the nutritional and experiential dimensions of food poverty concurrently.

Keywords: food insecurity, smoking behavior, BPNT, caloric intake, FIES, household characteristics, logistic regression

Share Link | Plain Format | Corresponding Author (Husnul Mubarok)


25 Development economics ABS-68

Green Innovation, Economic Growth, and CO2 Emissions: An Analysis for Sustainable Development in Indonesia
Helene Elisabeth Simon (a), Ryan Juminta Anward (b)

a) Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya, Indonesia
b) Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya, Indonesia


Abstract

Global climate change, driven by rising CO2 emissions, has become a critical issue for policymakers and researchers. This study examines the relationship between green innovation, economic growth, and CO2 emissions in Indonesia, utilizing a Vector Error Correction Model (VECM) approach. Focusing on the period from 1990 to 2019, the study investigates both the short-term and long-term impacts of environmental technology patents (as a proxy for green innovation), renewable energy consumption, and economic growth on CO2 emissions. The findings indicate that both green innovation and renewable energy consumption significantly reduce CO2 emissions in both the short and long term, underscoring their importance in Indonesia^s transition towards sustainable development. Conversely, trade openness contributes to higher emissions, highlighting the need for balanced policies that integrate environmental protection with economic growth. The results provide valuable insights for policymakers aiming to decouple economic growth from environmental degradation and emphasize the role of technological innovation in achieving sustainability

Keywords: Green Innovation, Economic Growth, CO2 Emissions, VECM

Share Link | Plain Format | Corresponding Author (Helene Elisabeth Simon)


26 Development economics ABS-70

Analysis of Determinants of Underemployment in Indonesia
Magdalena Triasih Dumauli (a*), Firdausi Nurus Saidah (b)

(a*) Department of Economics, Faculty of Economics and Business, Universitas Airlangga, Surabaya
(b) The SMERU Research Institute, Jakarta


Abstract

This study examines the relationship between gender and education on the probability of underemployment among informal workers in Indonesia. The estimation results using Sakernas data in 2019 and Binary Logit Regression indicates that (1) gender has no effect on underemployment. (2) Education cannot shield women from underemployment, in contrast to men.

Keywords: Underemployment, Gender, Education

Share Link | Plain Format | Corresponding Author (Magdalena Triasih Dumauli)


27 Development economics ABS-78

The Effects of Unionisation on Labour Income Share in Developed Economies
Maria Praptiningsih (a*), Dyah Wulan Sari (b)

a) Economics Department, Faculty of Economics and Business, Airlangga University, Jalan Airlangga 4-6 Surabaya, Indonesia, School of Business and Management, Petra Christian University, Jalan Siwalankerto 121-131 Surabaya, Indonesia
* mia[at]petra.ac.id
b) Economics Department, Faculty of Economics and Business, Airlangga University, Jalan Airlangga 4-6 Surabaya, Indonesia


Abstract

The union plays a significant role in improving the labours welfare. The concern of the role of unions becomes a critical issue since it has prominent effects, not only to the improvement of workers benefits, but it is also related to the employers objectives. The unions have drawn more attention because they are typically bargaining over all aspects of an employment contract includes wages, working hours regulation, overtime pay, fringe benefits, employment security, and the coverage of health and safety standards in the working environment. Even though workers will only become members of a union organisation if it is considered to be profitable to do so, unions remain indispensable in enhancing the collective bargaining strength of labour towards the employers and concerning the labour market. According to the OECD, one of the key facts states that union membership in the OECD has declined significantly. Consequently, a significant challenge has emerged for unions in the past three decades.the advanced capitalist economies, union membership level has declined significantly, and there has been a narrowing of union interest and purpose. On the other hand, there is less comment and consideration of the challenges faced by unions in the former state-socialist societies and the changing societies of Africa, Asia and South America. Ultimately, this paper investigates the effects of unionisation on labour income share in developed economies. This study applies panel data of twenty-five developed countries and the time period of study is seven years annually covers from 2011 to 2017. The study analyses the following primary research question concerning labour income shares. Do the unionisation and other control variables have significant impact on labour income share. According to the model specification, there is a primary hypothesis that has been generated both as theoretically and empirically framework to be investigated. The hypothesis defines whether the trade unions has a positive and significant impact on labour income share through its membership and its role in improving collective bargaining coverage as one of the primary goals of trade unions.

Keywords: Labour Income Shares, Trade Unions, Collective Bargaining

Share Link | Plain Format | Corresponding Author (Maria Praptiningsih)


28 Development economics ABS-87

ANALYSIS OF INCOME INEQUALITY BETWEEN REGENCIES AND CITIES IN BENGKULU PROVINCE
Anggara Pratama Putra (a*)

Faculty of Economics and Business, University of Airlangga, Surabaya, Indonesia


Abstract

Development in the economy is not always evenly distributed, income inequality between regions is one indicator of a very important problem. Basically, some regions experience rapid economic growth but some other regions experience slow economic growth. This study aims to determine and analyze how income inequality between regencies and cities in Bengkulu Province and how the influence of GRDP, Population and HDI variables on income inequality between regencies and cities in Bengkulu Province. Factors affecting income inequality in this study include GRDP, Population and HDI using panel data regression method with the help of Eviews 12 software. Panel data is a combination of cross section data and time series data. The most appropriate model in this study is to use the random effect method after the Chow test, Hausman test and Langrange Multiplier test. The results showed that income inequality among regencies and cities in Bengkulu Province is in the low category. Inequality that occurs is caused by differences in natural resources, human resources, and also differences in the allocation of funds used for development in each regency and city in Bengkulu Province. The GRDP variable has a negative and significant effect on income inequality between regencies and cities in Bengkulu Province, while the Population variable has a positive and significant effect on income inequality between regencies and cities in Bengkulu Province and the HDI variable has a negative and significant effect on income inequality between regencies and cities in Bengkulu Province.

Keywords: Income Inequality, GRDP, Population, HDI

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29 Development economics ABS-88

Exploring the Principles of Kerthi Bali Economics in Achieving Sustainable Economic Transformation
I Putu Fery Karyada (a*), Hamidah (b)

a), b) Department of Accounting Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia.
*i.putu.fery.karyada-2022[at]feb.unair.ac.id


Abstract

This article explores the principles of Kerthi Bali economics as an approach to achieving sustainable economic transformation. Kerthi Bali, a concept rooted in Balinese local wisdom, emphasizes harmony among social, environmental, and economic aspects. Through a comprehensive analysis, this paper identifies key elements of the Kerthi Bali economic principles, such as sustainable resource management, local community empowerment, and the integration of cultural values into economic practices. The study also discusses the implementation of these principles in a global context and the challenges faced in adapting this model beyond Bali. Findings suggest that adopting Kerthi Bali principles can offer innovative solutions for achieving inclusive and environmentally friendly economic growth. This article aims to provide new insights for policymakers, academics, and economic practitioners in designing strategies for sustainable economic transformation.

Keywords: Sad Kerthi- Kerthi Bali Economics- Principle- Sustainability.

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30 Development economics ABS-89

Evaluasi Akurasi dan Dampak Program Bantuan Sosial terhadap Konsumsi Rumah Tangga: Simulasi Pengaruhnya terhadap Kemiskinan dan Ketimpangan pada Awal Pandemi COVID-19 di Indonesia
Amy Wardian Pratama

Faculty of Economics and Business, Airlangga University


Abstract

Penelitian ini bertujuan untuk menganalisis dampak program perlindungan sosial terhadap konsumsi rumah tangga, kemiskinan, dan ketimpangan selama pandemi COVID-19. Meskipun pemerintah telah meluncurkan berbagai program perlindungan sosial untuk merespons dampak pandemi, namun data dari BPS menunjukkan bahwa tingkat kemiskinan dan indeks Gini masing-masing meningkat sebesar 0,41 persen dan 0,14 poin pada periode Maret-September 2020. Hal ini menandakan bahwa meskipun upaya besar telah dilakukan, program tersebut belum mampu sepenuhnya menahan laju peningkatan kemiskinan dan ketimpangan. Dalam penelitian ini, teknik Difference-in-Differences (DiD) dan Propensity Score Matching (PSM) digunakan untuk mengevaluasi efektivitas program perlindungan sosial, serta menganalisis akurasi targeting program. Data yang digunakan adalah data panel Susenas dari Maret dan September 2020. Selain itu, penelitian ini juga akan melakukan simulasi perbaikan targeting untuk melihat dampaknya terhadap penurunan kemiskinan dan ketimpangan. Penelitian ini diharapkan dapat memberikan wawasan lebih lanjut mengenai peran perlindungan sosial dalam kondisi krisis serta memberikan rekomendasi kebijakan yang lebih tepat sasaran di masa mendatang.

Keywords: Please Just Try to Submit This Sample Abstract

Share Link | Plain Format | Corresponding Author (amy wardian pratama)


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