| No | Author | Judul Penelitian (ID) | Judul Penelitian (EN) |
|---|---|---|---|
| 1 | Ancella A. Hermawan | Pengaruh Efektifitas Dewan Komisaris dan Komite Audit, Kepemilikan Oleh Keluarga dan Peran Monitoring Bank Terhadap Kandungan Informasi Laba. | The Influence of The Effectiveness of The Board of Commissioners and Audit Committee, Family Ownership, and The Monitoring Role of Bank on the Informativeness of Earnings. |
| 2 | Ratna Wardhani | Pengaruh Proteksi bagi Investor, Konvergensi Standar Akuntansi, Implementasi Corporate Governance, dan Kualitas Audit Terhadap Kualitas Laba: Analisis Lintas Negara di Asia | The Effect of Investor Protection, the Degree of Convergence of Accounting Standards, the Implementation of Corporate Governance, and the Audit Quality on Earnings Quality: Cross-Country Analysis in Asia |
| 3 | L.udovicus Sensi Wondabio | Analisis Pengaruh Karateristik Perusahaan Terhadap Tingkat Pengungkapan Non Keuangan dan Keuangan Serta Hubungannya Dengan Biaya Ekuitas dan Value Relevance | The Effect of Firm's Characteristic on Non Financial and Financial Disclosure and Their Association With Cost of Equity and Value Relevance |
| 4 | Christina Juliana | Pengaruh Gaya Kepemimpinan terhadap Kinerja Organisasi melalui Budaya, Strategi, dan Sistem Akuntansi Manajemen | Effect of Leadership Style on Organizational Performance through Culture, Strategy, and Management Accounting System |
| 5 | Elisabeth Tri A | Misfit Aset Tak Berwujud : Implikasi terhadap Kinerja (studi kasus pada perusahaan publik di Indonesia) | Intangible Misfit : Implication to Performance (Case study on publicly listed companies in Indonesia) |
| 6 | Ari Purwanti | Pengaruh Insentif Ekspropriasi terhadap Pengelolaan Laba dengan Mempertimbangkan Transaksi Hubungan Istimewa, Keberadaan Pengendali dalam Manajemen, Efektifitas Dewan Komisaris dan Komite Audit, serta Kepemilikan Terbesar Kedua | The Effect of Expropriation Incentive to Earnings Management, moderating by: Related party Transaction, Controlling in Management, Board of Commisioners and Audit Committe Efectiveness, and The Second Largest Shareholders |
| 7 | Lianny Leo | Faktor-Faktor yang Mempengaruhi Pengungkapan dan Bias Proyeksi Laba Dalam IPO dan Dampak Bias Proyeksi Laba Terhadap Imbal Saham; bukti dari Bursa Efek Indonesia | Factors Affecting Earnings Forecast Disclosure and Bias during IPOs and the Effects of Earnings Forecast Bias to Stock Returns: Evidence from Indonesia Stock Exchange |
| 8 | Istianingsih | Faktor-Faktor Penentu Pengungkapan Informasi dan Kinerja Modal Intelektual serta Dampaknya Terhadap Kemampuan Imbal Hasil Saham Dalam Memprediksi Laba Masa Depan Perusahaan | The Determinants of Disclosure of Information and Intellectual Capital Performance and The Effects to Stock Return in Order to Predict The Company's Future Earnings |
| 9 | Fitriany | Analisis Komprehensif Pengaruh Kompetensi dan Independensi Akuntan Publik Terhadap Kualitas Audit | Comprehensive Analysis on The Effect of Competence and Independence to Audit Quality |
| 10 | Endah Sri Wahyuni | Peran Mediasi Masalah Keagenan terhadap Pengaruh Kepemilikan Pemerintah, Kompetisi, dan Restrukturisasi terhadap Kinerja pada BUMN yang Diprivatisasi | The Mediating Role of Agency Problems on the Association between Governement Ownership, Competition and Restruction on Privatized State Owned Enterprises |
| 11 | Etty Murwaningsari | Hubungan Derivatif Keuangan dan Discretionary Accruals Sebagai Alat Manajemen Laba Serta Pengaruhnya Terhadap Relevansi Nilai Dari Laba dan Ekuitas | The Relation between Financial Derivatives and Discretionary Accruals as Earnings Management Instruments and their Effect on the Value-Relevance of Earnings and Equity |
| 12 | Yosefa Sayekti | Strategic Corporate Social Responsibility (CSR) : Slack Resources, Kinerja Keuangan dan Earnings response Coefficient | Strategic Corporate Social Responsibility (CSR): Slack Resources, Financial Performance and Earning Response Coefficient |
| 13 | Siti Nur Wahyuningsih | Extensible Business Reporting Language: Determinan dan Implikasinya pada Pasar Modal | Extensible Business Reporting Language: Determinants and Capital Market Implications |
| 14 | Erwin Saraswati | Dampak Efisiensi Belanja Publik Pendidikan Terhadap Kesejahteraan (Welfare) | The Impact of Efficiency Public Spending Education on Welfare |
| 15 | Wing Wahyu Winarno | Analisis Faktor Determinan Kecepatan Penyampaian Laporan Keuangan Tahunan dan Pengaruhnya Terhadap Koefisien Respon Laba Serta Strategi Pemilihan Hari Penyampaian Laporan Keuangan Tahunan | Determinant Analysis of Annual Report Timeliness Submission and Its Effect to Earnings Response Coefficient and the Strategy to Choose the Day of Annual Report Submission |
| 16 | Samingun | Manajemen Laba untuk Tujuan Pajak : Determinan, Metode, dan Pengaruhnya terhadap Nilai Pasar Perusahaan | Earnings Management for Tax Purposes : Determinants, Methods, and Its Effect on Market Value of The Fir |
| 17 | Antonius A Herusetya | Analisis Audit Quality Metric Score (AQMS) sebagai Pengukur Multidimensi Kualitas Audit terhadap Manajemen Laba dan Kandungan Informasi Laba | Analysis of Audit Quality Metric Score (AQMS) as A Multidimentional Measure of Audit Quality on Earnings Management and Earnings Information Content |
| 18 | Vera Diyanti | Pengaruh Kepemilikan Pengendali Akhir Terhadap Transaksi Pihak Berelasi dan Kualitas Laba | The Effects of Ultimate Controlling Ownership to Related Party Transaction and Earning Quality |
| 19 | Untoro | Perataan Laba Sebagai Respons Perbankan Terhadap Implementasi Awal PSAK 50 (Revisi 2006) dan PSAK 55 (Revisi 2006) Melalui Penentuan Nilai Wajar Aset) | Income Smoothing of Banking in Response to the Early Implementation of PSAK 50 (2006 Revision) and PSAK 55 (2006 Revision) Through Discretionary Fair Valuation of Banks? Assets. |
| 20 | Trisakti Wahyuni | Pengaruh Penerapan Sistem Akuntabilitas Instansi Pemerintah dan Variabel Kontekstualnya Terhadap Kinerja Pemerintah Daerah di Indonesia) | The Effect of Implementation of Government Performance Accountability System on The Performance of Local Government in Indonesia |
| 21 | Dolly A Prameswari | Pengaruh Varibel Determinan Partisipasi Anggaran Terhadap Senjangan Anggaran dan kinerja Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Memiliki Sertifikasi ISO 9001) | The Influence of Determinant Variabel in Budgetary Participation on Budgetary Slack and Performance. (Empirical Study at Manufacturing Company Having ISO 9001 Cerificate) |
| 22 | Rinaningsih | Pengaruh Kualitas Informasi Akuntansi Terhadap Peringkat dan Imbal Hasil Obligasi yang Dimoderasi Oleh Variabel Corporate Governance | The Effect of Accounting Information Quality On Bond Rating And Bond Yield Moderated By Corporate Governance Variable |
| 23 | Vinola Herawaty | Pengaruh Kinerja Perusahaan, kualitas Laba dan Corporate Governance Terhadap Pergantian Top manajemen Pada Perusahaan yang Tercatat di Bursa Efek Indonesia | The Effect of Company Performance, Earnings Quality and Corporate Governance on Top Management Turnover of Listed Firms in Indonesian Stock Exchange |
| 24 | Titik Aryati | Pengaruh Konvergensi IFRS Terhadap Kualitas Akuntansi Dengan Variabel Moderasi Corporate Governance, Budaya dan Kompleksitas Bisnis (Analisis Antar Negara di Asia) | The Effect of IFRS Convergence on Accounting Quality with Moderating Effect of Corporate Governance, Culture and Business Complexity : Cross-Country Analysis in Asia |
| 25 | MF. Christiningrum | Pengaruh Strategi Diversifikasi Leverage IOS terhadap Kinerja dan Kualitas Laba dengan Moderasi Pelaporan Segmen dan Kepemilikan Keluarga | The Impact of Diversification Strategy,Leverage, Investment Opportunity Set on Performance and Earnings Quality Through Segment Reporting and Family Ownership Moderating Factors |
| 26 | Safrida Rumondang | Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance Terhadap Nilai Perusahaan (Studi Perusahaan-Perusahaan di Asia | Analysis of Factors Affecting Tax Avoidance and the Effect of Tax Avoidance on firm Value (Study of Firms in Asia) |
| 27 | Evony Silvino Violita | Pengaruh Nilai-Nilai Budaya Terhadap Tingkat Pengungkapan Nilai-Nilai Islam Pada Laporan Tahunan Bank Islam Studi Lintas Negara | The Influence Of Societal Values On The Level Of Disclosure Of Islamic Values In Annual Reports Of Islamic Banks: Cross-Country Study |
| 28 | Dyah Setyaningrum | Kualitas Auditor Pengawasan Legislatif dan Pemanfaatan Hasil Audit dalam Akuntabilitas Pengelolaan Keuangan Daerah | Auditor Quality, Legislative Oversight and the Usefulness of Audit Results Towards Local Government Financial Accountability |
| 29 | Aria Farah Mita | Pengaruh Langsung Tingkat Adopsi IFRS terhadap Home-Country Bias dan Pengaruh Tidak Langsungnya Melalui Daya Banding Laporan Keuangan | The Direct Effect of the IFRS Adoption on Home-Country Bias and the Indirect Effect through Comparability of Financial Statements |
| 30 | Sigid Eko Pramono | Perilaku Perataan Laba dan Efek Prosiklikal pada Bank Islam : Studi Lintas Negara | Income Smoothing Behavior and Procyclical Effect in Islamic Bank : Global Evidence |
| 31 | Dyna Rachmawati | Analisis Pengaruh Ketidakpastian Lingkungan, Strategi, Sistem Pengendalian Manajemen dan Pembelajaran Organisasi Terhadap Kinerja Bisnis | The Influenced of Perceived Environmental Uncertainty, Strategy, Management Control Systems and Organizational Learning Toward Business Performance |
| 32 | Bernard E Tidajoh | Pengaruh Contigent Fit Antara Strategi Kompetisi dan Investment Opportunity Set Terhadap Kinerja Perusahaan dengan Corporate Governance Sebagai Faktor Moderasi | The Effect of Contigent Fit Between Competitive Strategy and Investment Opportunity Set on Firm's Performance With Corporate Governance as Moderating Factor |
| 33 | Fazli Syam BZ | Dampak Implementasi Prinsip Good Governance Terhadap Kinerja Entitas Bisnis Kecil di Indonesia | Impact of Implementation of Principles of Good Governance Against small Business Entities Performance in Indonesia |
| 34 | Dini Rosdini | Pengaruh Kontrak Psikolos dan Shared Financial Interest Terhadap Kejujuran dalam Proses Penyusunan Anggaran Partisipatif | The Effect of Phsycological Contract and Shared Financial Interest to Honesty in Participative Budgeting Making Process |
| 35 | Sugiyarti Fatma Laela | Implikasi Coaligment antar Oriantasi Strategi dan Akuntansi Manajemen Terhadao Maqasid Syariah Indonesia | The Implication of Coalignment between Strategic Orientation and Management Accounting on Maqasid Sharia Based Performance: Empirical Evidence from the Indonesian Islamic Banking Industry |
| 36 | Daissy Erdianthy | Potensi Senjangan Anggran: Determinan dan Dampaknya Terhadap Kinerja Pemerintah Daerah | Potential Budgetary Slack: Determinants and Its Impact on Performance of Local Government |
| 37 | Ali Muktiyanto | Good University Governance dan Kinerja Program Studi: Pengaruh Penerapan Akuntansi Manajemen, Teknik Manajemen dan Pilihan Prioritas Strategi Sebagai Model Mediasi Fit | Good University Governance and Performance of Study Program: The Influence of Implementation of Accounting Management, Management Technique, and Strategy Priority Choices as Fit Mediation Model |
| 38 | Ira Geraldina | Konsekuensi Ekonomi Atas Kualitas Audit dan Relevansi Nilai Pengungkapan Risiko: Implikasi dari Kontingency Fit Manajemen Risiko Perusahaan | The Economic Consequences of Risk Disclosure Quality and Its Value Relevance: An Implication of Enterprise Risk Management Contingency Fit |
| 39 | Irineus Dwinanto Bimo | Pengaruh Pengendalian Internal atas Pelaporan Keuangan dan Kompleksitas Organisasi terhadao Kualitas Laporan Keuangan dengan Kepemilikan Keluarga serta Kualitas Audit sebagai Variabel Moderasi | Effect of Internal Control over Financial Reporting and Organizational Complexity on the Quality of Financial Reporting with Family Ownership and Audit Quality as Moderating Variables |
| 40 | Dianwicaksih Arieftiara | Pengaruh Kontijen Fit antara Strategi Bisnis dengan Ketidakpastian Lingkungan terhadap Penghindaran Pajak | The Effect of Contingent Fit between Business Strategy and Environmental Uncertainty on Corporate Tax Avoidance |
| 41 | Arie Wibowo | Faktor-Faktor Penentu Niat Kecurangan Akuntan Publik dalam Mengaudit Laporan Keuangan Studi Eksperimental atas Implementasi Undang-Undang Nomor 5 Tahun 2011 Tentang Akuntan Publik | Determinant Factors of Public Accountant's Fraud Intention in Financial Statement Audit: Experimental Study on Implementation of Law No. 5/2011 on Public Accountant |
| 42 | Eliza Fatima | Konvergensi Internasional Menuju Standar Akuntansi Bersifat Principle-Based dan Dampaknya terhadap Manajemen Laba Studi Pada 4 Negara Asia | International Convergence Towards Principles-Based Accounting Standards and Its Impact on Earnings Management: Evidence From 4 Asian Countries |
| 43 | Dwi Hartanti | Pengaruh Perbedaan Karakter Tanggung Jawab Sosial terhadap Agresivitas Pelaporan serta Kinerja Keuangan Perusahaan (Studi Kasus : Indonesia dan Malaysia) | The different impact of corporate social responsibility's characteristic upon corporate reporting aggresiveness and firm financial performance (Case study of Indonesia and Malaysia) |
| 44 | Sasono Adi | Insentif Pengungkapan Sukarela Informasi Penyelenggaraan Pemerintahan Daerah Melalui Website Oleh Kepala Daerah Incumbent Dalam Mewujudkan Akuntabilitas Pemerintah Daerah | Incentives for Voluntary Disclosure of Performance Information on Administration of Local Government on the Website by Incumbents of Local Governments to realize the accountability of local governments |
| 45 | Anies Lastiati | Peranan Corporate Governance dalam Memitigasi Pengaruh Manajemen Pajak terhadap biaya Modal | The Role of Corporate Governance in mitigating the Effect of Tax Management on Cost of Capital |
| 46 | Oktavia | Penggunaan Derivatif Keuangan dalam Aktivitas Penghindaran Pajak dan Manajemen Laba serta Dampaknya terhadap Persistensi Laba dan Kekeliruan Penilaian Pasar: Analisis Lintas Negara di Asean | The Use of Financial Derivative in Tax Avoidance and Earnings Management Activities, and Its Impact on Earnings Persistence and Market Mispricing: Cross Country Analysis in ASEAN |
| 47 | Amy Fontanella | Pengaruh Anggaran dan Tata Kelola Pemerintah Daerah terhadap Kualitas Lingkungan Hidup dan Kualitas Pembangunan Manusia | The Effect of Environmental Budget and Local Government Governance on Environmental and Human Development Quality |
| 48 | Annisa Rahman | Manajemen Laba Riil dalam Hubungan Kontinjensi Ketidakpastian Lingkungan Strategi Bisnis dan Kinerja Operasi Masa Datang | Real Earnings Management on Contingency Framework Environment Uncertainty, Business Strategy, and Future Performance |
| 49 | Sabar Warsini | Hubungan Timbal Balik Pelaporan Keuangan Agresif dan Pelaporan Pajak Agresif Determinan dan Konsekuensi Ekonomis (Studi Lintas 11 Negara di Asia) | The Reciprocal Relationship between Aggressive Financial and Tax Reporting: Determinants and Economic Consequences (Evidence from 11 Asian Countries) |
| 50 | Mulyadi Noto | Analisis atas Determinan Konservatisme dan Dampak Konservatisme terhadap Relevansi dan Realibitas Informasi Akuntansi: Studi Pada Negara-Negara Asia Pasifik | Analysis of Determinants of Conservatism and the Impact of Conservatism on Relevance and Reliability of Accounting Information: A Study at Asia Pacific Countries |
| 51 | Titi Suhartati | Pengaruh Startegi Tanggung Jawab Sosial dan Strategi Bisnis terhadap Kinerja Perusahaan: Peran Sistem Pengendalian Manajemen | The Influence of CSR and Business Strategy on the Company Performance: The Role of Management Control System |
| 52 | Muhammad Asmeldi Firman | Analisis Laba Akuntansi Pajak, Penghindaran Pajak, dan Perseitansi Laba : Studi Lintas Negara ASEAN | Analysis of Book-Tax Conformity, Tax Avoidance, and Earning Persistence : ASEAN Cross Country Study |
| 53 | Lies Zulfiati | Pengaruh Tingkat Adopsi International Financial Reporting Standard Corporate Governance dan Kualitas Laporan Keuangan terhadap Efesiensi Investasi Analisis Lintas Negara di Asean | The Effect of International Financial Reporting Standard (IFRS) Adoption, Corporate Governance, and Financial Reporting Quality on Investment Efficiency - ASEAN Countries Study |
| 54 | Farid Handoko | Pengaruh Moderasi Tekanan Politik dan Sorotan Pers terhadap Hubungan Kualitas Sistem Pengednalian Intern dengan Pengungkapan Dalam Laporan Keuangan Pemerintah Daerah | Moderation Effects of Political Pressure and Press Highlight on the Relationship of Internal Control System Quality and Disclosure in Local Government Financial Report |
| 55 | Achmad Hizazi | Determinan dan Pengaruh Persistensi Penghindaran Pajak terhadap Kualitas Laba dengan Moderasi Corporate Governance | DETERMINANTS AND EFFECT OF PERSISTENCE OF TAX AVOIDANCE ON EARNING QUALITY WITH CORPORATE GOVERNANCE MODERATION |
| 56 | Sigit Wahyu Kartiko | Pengaruh Tingkat Penerapan IPSAS Berbasis Akrual dan Kualitas Audit terhadap Transparansi Keuangan Pemerintah: Implikasinya terhadap Investasi Asing dan Efisiensi Belanja | The Accrual-based IPSAS Implementation Level and Audit Quality Effect on Fiscal Transparency: Its Economic Consequenses on Foreign Direct Investment and Public Sector Efficiency |
| 57 | Viska Anggraita | Relevansi Versus Reliabilitas: Pengaruh Penerapan IFRS Instrumen Keuangan terhadap Kegunaan Informasi Akuntansi di Perbankan Indonesia | Relevance versus Reliability: The effect of IFRS for Financial Instruments implementation on the Usefulness of Accounting Information in Indonesian Banking Industry |
| 58 | Usep Syaipudin | Analisis Determinan Faktor Intellectual Capital Disclosure (ICD) dan Pengaruhnya terhadap Nilai Perusahaan (Studi Pada Industri Perbankan di Beberpa Negara Asia) | Determinants Of Intellectual Capital Disclosure (ICD) and The Impact On Firm Value (Evidence From Asian Banks) |
| 59 | Etikah Karyani | Peran Risk Governance terhadap Kualitas Operational Risk Disclosure dan Kionerja Perbankan di ASEAN-5 | Roles of risk governance on banking operational risk disclosure quality and performance in ASEAN-5 |
| 60 | Elvis Ronald Sumanti | The Analysis of The Determinants and Consequences of Earnings Game Mechanisms Interplay: International Evidence | The Analysis of The Determinants and Consequences of Earnings Game Mechanisms Interplay: International Evidence |
| 61 | Fitra Dharma | Peran Kompetisi Politik dan Kapasitas Keuangan Daerah Pada Pengaruh Kinerja Pemerintah Daerah dan Political Budget terhadap Perolehan Suara Kepala Daerah Incumbent Pada Pemilukada | The Role of Political Competition and Municipal Financial Capacity on the Influence of Local Government Performance and Political Budget on Incumbents' Votes in Indonesia Local Election |
| 62 | M. Khoiru Rusydi | Pengaruh Stuktur Kepemilikan terhadap Aggressiveness of Transfer Pricing dengan Moderasi Good Governance (Studi Kasus Negara ASEAN-4 Tahun 2012-2015) | Effect of Ownership Structure on Aggressiveness of Transfer Pricing with Moderation of Good Governance (Case Study of ASEAN-4 Countries in 2012 -2015). |
| 63 | Taufik Hidayat | Pengaruh Kualitas Audit dan Tata Kelola Perusahaan terhadap Relevansi Nilai atas Nilai Wajar Aset dan Prooerti Investasi: Studi Lintas Negara | The Effect of Audit Quality and Corporate Governance on the Value Relevance of the Fair Value of Fixed Assets and Investment Properties: A Cross-Country Analysis |
| 64 | Dahlia Sari | Praktik Penghindaran Pajak Internasional dan Kareteristik Sistem Perpanjakan Negara: Analisis Lintas Negara Berkembang di Asia | International Tax Avoidance Practices and Tax System Characteristics: Cross-Country Analysis of Asian Developing Countries |
| 65 | Novie P Sibilang | Pengaruh Kualitas Laba terhadap Perbedaan Presisi Informasi Saat Pengumuman Laba | |
| 66 | Zumratul Meini | Mekanisme Trasnmisi Suku Bunga, Investasi dan Arus Kas dalam Mempengaruhi Persistensi Laba (Studi Empirirs ASEAN-5 Tahun 2005-2015) | The Transmission Mechanism of Interest Rates, Investments, and Cash Flows in Influencing Earnings Persistence (Evidence from the ASEAN-5 Countries 2005-2015) |
| 67 | Nurul Aisyah Rachmawati | Analisis Determinan Tingkat Komplementer Agresivitas Pelaporan Keuangan dan Pajak serta Pengaruhnya terhadap Biaya Modal Utang: Studi Lintas Negara | Determinants of the Complementary Level of Financial and Tax Aggressiveness and the Impact on Cost of Debt: A Cross-Country Study |
| 68 | Azolla Degita Azis | Dampak Langsung dan Tidak Langsusng Ketidakpastian Lingkungan Bisnis terhadao Efisiensi Investasi | Direct and Indirect Effect of Environment Business Uncertainty to Investment Efficiency |
| 69 | Indah Masri | Peranan Manajemen Risiko Pajak dan Corporate Governance pada Hubungan antara Praktik Penghindaran Pajak Internasional dengan Kualitas Laba pada Perusahaan Multinasional di ASEAN-4. | The Role of Tax Risk Management and Corporate Governance on the Relationship between International Tax Avoidance Practices with Earnings Quality in ASEAN-4 Multinational Companies. |
| 70 | Anda Dwiharyadi | Masalah Keagenan Pada Pengadaan Barang/Jasa dan Pengaruhnya terhadap Kinerja Pemerintah Daerah | Agency Problem in Procurement and Its Effect on Local Government Performance in Indonesia |
| 71 | Median Wilestari | Pengaruh Regulasi dan Kinerja Keuangan terhadap Pengungkapan Tanggung jawab Sosial Perusahaan dan Dampaknya terhadap Reputasi Perusahaan (Studi Kasus Pada Perusahaan yang terdaftar di BEI) | The Influence of Regulation and Financial Performance On The Disclosure of Corporate Social Responsibility and Corporate Reputation (Empirical Studies on Companies Listed in BEI) |
| 72 | Puspita Rani | Analisis Kinerja Jangka Panjang dan Kualitas Laba Perusahaan Pasca Merger dan Akuisisi di Asia Berdasarkan Motif dan Pengungkapan, Dimoderasi oleh Corporate Governance | Analysis of Long-Term Performance and Earnings Quality of Companies Post Merger and Acquisition in Asia Based on Motives and Disclosures, Moderated by Corporate Governance |
| 73 | Emil Bachtiar | Pengaruh Keterlibatan Keluarga, Direksi Berlatar belakang karis dan Board Capital Dewan Komisaris terhadap Kinerja Perusahaan | The impact of family involvement, career-based executives, and commisioners' board capital on firm performance |
| 74 | Tubagus Muhamad Yusuf K | Determinan dan Peran Strategi Sistem Informasi / Teknologi Informasi pada Perusahaan Publik di Indonesia: Pendekatan Empiris Berbasis Laporan Tahunan 2015-2017 | Determinant and Role of Information System / Information Technology Strategy in Indonesian Public Companies: Emprical Study based on Annual Reports 2015-2107 |
| 75 | Agus Munandar | Pengaruh Zakat, Reputasi Perusahaan, dan Regulasi Zakat sebagai Pengurang Pajak terhadap Kinerja Keuangan, Analisis Lintas Negara. | The Impact of Zakat, Corporate Reputation, and Zakat as Tax Deduction toward Financial Performance: Cross-Country Analysis. |
| 76 | Nuritomo | Pengaruh Corporate Governance dan Kepemilikan Keluarga terhadap Praktik Penghindaran Pajak melalui Transaksi Pihak Berelasi | The Effect of Corporate Governance and Family Ownership on Tax Avoidance through Related Parties Transactions |
| 77 | Sutarti | Pengaruh Tata Kelola Teknologi Informasi dan Adopsi Inovasi Teknologi Terhadap Hubungan Antara Keberagaman Direksi dan Kinerja: Studi Kasus Perbankan Indonesia | The Effect of Information Technology Governance and Technology Innovation Adoption on the Relationship Between Directors Diversity and Performance: A Case Study of Indonesian Banking |
| 78 | Andi Chairil Furqan | Kualitas Pelaporan Keuangan Pemerintah Daerah: Determinan dan Dampaknya terhadap Kualitas Pelayanan Publik dan Keputusan Pemangku Kepentingan | Quality of Local Goverment Financial Reporting Determinants and Its Impact on Public Service Quality and Stakeholder Decisions |
| 79 | Saring Suhendro | Analisis Kandungan Informasi Akrual dalam Keputusan Anggaran Daerah dan Pengaruhnya terhadap Budgetary Slack” | Analysis of information content of accrual in Decisions Regional Budgets and Their Impact on Budgetary Slack |
| 80 | Siti Khomsatun | “Pengungkapan Maqashid Syariah: Peran Governance serta Dampaknya terhadap Kesehatan Bank Syariah ” | Maqasid Sharia Disclosure: Role of Governance and the Impact on Islamic Bank Soundness |
| 81 | R Nelly Nur Apandi | “Aspek Lingkungan Audit terhadap Judgment Bias Auditor, Bukti Empiris dan Riset Eksperimen” | Audit Environmental Aspect on Auditor Bias Judgment: Empirical Evidence From Experimental Research |
| 82 | Megawati Oktorina | Pengungkapan Sukarela Integrated Reporting: Studi Lintas Negara atas Determinan, Manfaat Ekonomis bagi Investor, dan Perannya sebagai Pemediasi | Integrated Reporting: A Cross-country Study on Determinants, Economic Benefits for Investors, and Its Role as Mediating Variable |
| 83 | Rama Pratama | Dampak Privatisasi serta Peran Tata Kelola Dewan Komisaris dan Direksi terhadap Masalah Keagenan dan Kinerja BUMN di Indonesia | The Impact of Privatization and the Role of Board Governance on Agency Problem and Performance of SOEs in Indonesia |
| 84 | Idrianita Anis | Sustainability Awareness Institusi Perbankan di Indonesia dan Implikasinya terhadap Kinerja melalui Efisiensi Operasional serta Peran Moderasi Tingkat Daya Saing | Sustainability Awareness of Banking Institutions in Indonesia, It's implication on Performance, by Mediating Role of Operational Efficiency and Moderating Role of Competitiveness |
| 85 | Widyahayu Warmmeswara Kusumastati | Indeks Keberagaman Dewan Komisaris/Direksi: Konstruksi, Determinan dan Dampaknya Pada Manajemen Laba dan Risiko Perusahaan | Commissioners Board Index and Board of Directors Index: The Constructions, The Determinants and The Effects to Earnings Management and Firm Risk |
| 86 | Zalida Afni | Analisis Pengaruh Green Strategy, Green Investment, Tata Kelola dan Regulasi terhadap Pengungkapan Emisi Karbon dan Nilai Perusahaan | Analysis of the Influence of Green Strategy, Green Investment, Governance, and Regulation on the Disclosure of Carbon Emissions and Corporate Value |
| 87 | Astrid Rudyanto | Laporan Keberlanjutan Substantif Kinerja Keberlanjutan, dan Kesejahteraan Masyarakat : Peran Penghindaran Pajak Agresif Korupsi dan Inefisiensi Alokasi Pajak dengan Analisis Lintas Negara | Substantive Sustainability Report, Sustainability Performance, and Social Welfare: The Role of Aggressive Tax Avoidance, Corruption, and Tax Allocation Inefficiency with Cross-Country Analysis |
| 88 | Mi Mitha Dwi Restuti | Perilaku Cost Stickiness dan Ketidakpastian Lingkungan Pada Startegi dan Kemampuan Manajerial yang Berbeda (Stdui Pada Negara Asia Tenggara) | Cost Stickiness Behavior and Environment Uncertainty in Different Strategies and Managerial Ability (Evidence from South Asian Countries) |
| 89 | Anak Agung Gede Krisna Murti | Peran Tata Kelola Negara, Industri Teregulasi dan Karakteristik Perusahaan terhadap Politically Connected Board serta Hubungannya dengan Kinerja | The Role of Country Governance, Regulated Industry, Firm Characteristics on Politically Connected Boards, and Their Associations with Performance |
| 90 | Paulina Sutrisno | Peranan Founder terhadap Hubungan antara CEO Overconfidence dan Penghindaran Pajak serta Dampaknya terhadap Risiko Perusahaan | THE ROLE OF THE FOUNDER ON THE RELATIONSHIP BETWEEN CEO OVERCONFIDENCE AND TAX AVOIDANCE AND THEIR IMPACT ON FUTURE FIRM RISK |
| 91 | I Made Pradana Adiputra | Pengaruh Tingkat Penerapam Sistem Pengendalian Manajemen, Enterprise Risk Management dan Misfit dengan Berbagai Faktor Kontijensinya terhadap Kinerja Keuangan Perusahaan | The Effect of Management Control Systems And Enterprise Risk Management Implementation and Misfit With Various Contingent Factors on the Company Financial Performance |
| 92 | Dewi Kartika Sari | Pengaruh Kualitas Audit dan Corporate dan Governance terhadap Agresivitas Transfer Pricing dan Risiko Perusahaan | The Effect of Audit Quality and Corporate Governance on the Transfer Pricing Aggressiveness and Firm Risk |
| 93 | Asri Setiarini | Analisis Determinan Praktik Environmental, Social and Governance (ESG) serta Pengaruhnya terhadap Nilai Perusahaan dan Cost of Debt: Studi Pada ASEAN | Determinants of Environmental, Social, and Governance (ESG) Practices and the Impact on Firm Value and Cost of Debt: A Study on Asean |
| 94 | Muhammad Faisal | Determinan, Moderasi, Dan Trade-Off Penghindaran Pajak Nonconforming Dan Conforming: Analisis Lintas Negara | Determinants, Moderations, and Trade-offs of Nonconforming and Conforming Tax Avoidance: Cross-Country Analysis |
| 95 | Wulan Rahmawati | Koneksi Politik, Kualitas Laporan Keuangan Dan Manajemen Risiko Perusahaan: Implikasi Terhadap Biaya Utang Di Indonesia | Political Connections, Financial Reporting Quality and Enterprise Risk Management: Implications on the Cost of Debt in Indonesia |
| 96 | Imelda | Peran Sistem E-Procurement dalam Pengaruh Tata Kelola Pengadaan terhadap Korupsi di Sektor Publik Indonesia | The Role Of E-Procurement System In The Effect Of Procurement Governance On Corruption In The Indonesian Public Sector |
| 97 | Lita Dharmayuni | Relevansi Informasi Akrual dalam Pengadaan Aset Tetap Kementerian/Lembaga Negara di Indonesia | Relevance of Accrual Information in Procurement of Fixed Assets Ministries/State Agencies in Indonesia |
| 98 | Reka Maiyarni | Pengaruh Kinerja Environment, Social & Governance (ESG) terhadap Efisiensi Investasi: Peran Mediasi Kualitas Laporan Keuangan dan Moderasi Investor Institusi serta Moderasi Tatanan Hukum Insvestor Institusi | The Effect of Environmental, Social, & Governance (ESG) Performance on Investment Efficiency: The Mediating Role Of Financial Report Quality, Moderation of Institutional Investor Ownership, and Moderation of Institutional Investor Legal Order |
| 99 | Ali Riza Fahlevi | Pengaruh Kepemilikan Keluarga dan Pemerintah Terhadap Kinerja Perusahaan Pasca Merger dan Akuisisi (M&A): Peran Moderasi Konservatisme Akuntansi dan Sumber Pembiayaan | Family and Government Ownership and Post-M&A Firm Performance: The Moderating Effects of Accounting Conservatism and Financing Sources |
| 100 | Valentina Yunita S. Tohang | Strategi Bisnis, Efek Reputasi ESG, dan Kualitas Pelaporan Keuangan di Asia | Business Strategy, the Reputational Effect of ESG, and Financial Reporting Quality in Asia |
| 101 | Sarlina Sari | Hubungan Islamic Religiosity Chief Executive Officer dan Chief Financial Officer dengan Manajemen Laba serta Peran Keahlian dan Governansi Korporat sebagai Variabel Moderasi | The Relationship between Islamic Religiosity of Chief Executive Officer and Chief Financial Officer with Earnings Management and the Role of Expertise and Corporate Governance as Moderating Variables |
| 102 | Sulaeman | Analisis Hubungan Tata Kelola Pengadaan, Efektivitas APIP Dan Tekanan Ekonomi-Politik Terhadap Fraud Pengadaan Barang/Jasa Di Pemerintahan Pusat Indonesia | The Relationship Analysis of Procurement Governance, Effectiveness of APIP And Economic-Political Pressure on Procurement Fraud in The Central Government of Indonesia |
