Table of Contents
Table of Contents
Preface
Section 1: Financial Accounting and Taxation
Chapter 1. The Effect of Investor Sentiments on the Stock Returns of Non-Financial Companies Listed on the Indonesian Stock Exchange, 2011-2015
(Anindra Alief Mattawang and Gede HarjaWasistha, Department of Accounting, Universitas Indonesia, Jakarta, Indonesia)
Chapter 2. Relationship between Intellectual Capital and Corporate Financial Performance of Firms in the Non-Financial Sector Industry: Empirical Study in Indonesia
(Muhammad Rausyan Fikri and Desi Adhariani, Department of Accounting, Universitas Indonesia, Jakarta, Indonesia)
Chapter 3. Revenue Recognition of the Non-Financing Profit Margin Component on the Griya Swakarya Murabahah Financing Product
(Centa Puspita Rahmi and Yakub Yakub, Department of Accounting, Universitas Indonesia, Jakarta, Indonesia)
Chapter 4. Influence of Financial Distress, Operating Complexity, and Audit Firm Size on Audit Delay: Audit Committee Effectiveness as a Moderating Variable
(Qisty Astari Putri and Vitria Indriani, Department of Accounting, Universitas Indonesia, Jakarta, Indonesia)
Chapter 5. Exploring Fair Value’s Impact on Discounted Cash Flow: A Case Study on Biological Assets of PT.ABC
(Wenona Maryam Jaya and Elvia R. Shauki, Departmen of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 6. An Analysis of Income Tax Aspects on Online Travel Agent (OTA) Using the Merchant Model
(Christine Tjen and Mardiansyah Mardiansyah, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 7. Correlation between 2016 Tax Amnesty and Tax Avoidance in the Listed Companies in Indonesia Stock Exchanges (IDX)
(Yohanes Dwiki Ramandito Dewantoro and Dwi Martani, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Section 2: Corporate Governance
Chapter 8. Implementation of a Risk-Based Annual Supervisory Work Program at the Inspectorate of the Ministry of State Secretariat in Indonesia
(M. Malik and Rikiyawan Rikiyawan, Department of Accounting, Universitas Indonesia, Jakarta, Indonesia)
Chapter 9. Ownership Structure, Corporate Governance, and Market Discipline: Evidence from Indonesian Banks
(Yuana Budi Jaya and Viska Anggraita, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 10. CEO and CFO’s Expertise and Firm Performance: Evidence from Asean Countries
(Indira Emmelina Ernestine and Dyah Setyaningrum, Departmen of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 11. CEO’s and CFO’s Early Tenure and Earnings Management
(Myria Rafiz Khasandy and Desi Adhariani, Department of Accounting, Universitas Indonesia, Jakarta, Indonesia)
Chapter 12. Corporate Social Responsibility’s Impact on Corporate Sustainability
(Faniawanti Puspa Seruni and Dwi Hartanti, Department of Accounting, Universitas Indonesia, Depok Indonesia)
Chapter 13. Intellectual Capital, Islamic Corporate Governance, and Maqasid-Based Performance
(Fatia Rahmadini and Dodik Siswantoro, Department of Accounting, Universitas Indonesia, Jakarta, Indonesia)
Chapter 14. Intellectual Capital and Islamic Social Responsibility: An Empirical Study of Asean Islamic Banks
(Nida Nadya Hasan and Miranti Kartika Dewi, Department of Accounting, Universitas Indonesia, Depok Indonesia)
Section 3: Auditing
Chapter 15. Audit Findings, Financial Performance, and Audit Opinion of Local Government: Evidence in Indonesia
(Muhammad Faisal and Dodik Siswantoro, Department of Accounting, Universitas Indonesia, Jakarta, Indonesia)
Chapter 16. Women Audit Partners’ Impact on Audit Fees and Quality
(Argo Tamtomo and Fitriany Fitriany, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 17. The Effect of Financial Statement Restatement on Auditor Change
(Galih Aji Ramadhani and Fitriany Fitriany, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 18. Auditor Competence, Earnings Management, and the Moderating Role of Ownership Structure
(Indah Permata Sari and Desi Adhariani, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 19. The Effect of International Audit Standard No 600 on Audit Quality
(Ori Sri Ladya Pati and Fitriany Fitriany, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 20. Fair Value Hierarchy’s Effect on Banking Audit Fees: Auditor Industry Specialization as a Moderating Variable
(Monica Sarah Rosa and Viska Anggraita, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 21. Pre-Condition Analysis of Continuous Audit at the Inspectorate General of the Ministry of Communications and Informatics (Case Study of Non-Tax State Revenue at Multi Media Institute)
(Inayaroch Lestari and Bambang Pamungkas, Department of Accounting, Universitas Indonesia, Jakarta, Indonesia)
Index
Audience
1. Academicians/Researchers aiming to get an update (i.e., research gaps related to the topics especially in this rapid and fast changes environment).
2. Business Practitioners aiming to get some fundamental, key concepts, and updates related to the topics.
3. Standard setters and regulators aiming to get some supporting evidence on what has been empirically tested by the academicians, i.e., related to the hot issues that need to have further examination.
Keywords
Financial Accounting, Management Accounting, Auditing, Corporate Social Responsibility (CSR), and Taxation
