Plenary session icaf 2021
August 25, 2021
07.00 ( GMT +7 )
Day 1 - August 25th, 2021
Parallel Session 1
ROOM 1
Parallel Session 1 Day 1, Wednesday, August 25th, 2021
Room Link 1 (click here)
Time: 11:30 – 13:00 WIB/Western Indonesia Time (GMT+7)
MODERATOR : Fitri Wahyuni, S.E.,M.Sc
OPERATOR : Bagus Adi Cahya
| No. Abs | Title | Author |
|---|---|---|
| ABS-6025 | Relationship Between Internal Factors And Sustainability Performance In Universities | Dwi Sudaryati |
| Universitas Diponegoro | ||
| dwisudaryati@students.undip.ac.id | ||
| ABS-6045 | Integrated Reporting Versus Sustainability Reporting: Potential For Universities | Nathasa Mazna Ramli |
| Universiti Sains Islam Malaysia (USIM) | ||
| nathasa@usim.edu.my | ||
| ABS-5551 | Factors Influencing Financial Accountability In Ciamis Regency | Rizal Yaya |
| Universitas Muhammadiyah Yogyakarta | ||
| r.yaya@umy.ac.id | ||
| ABS-6046 | The Performance Measurement Construction For Social Enterprises | Diana Nurindrasari |
| Universitas Brawijaya | ||
| diananurindrasari94@gmail.com | ||
| ABS-5662 | Quality Of Handling Covid-19: Overview Of The Role Of Internal Control | Suryo Pratolo |
| Universitas Muhammdiyah Yogyakarta suryo@umy.ac.id | ||
| ABS-6049 | Ethical Sensitivity And Tax Compliance Behaviour During Covid-19 Pandemic | Suhaila Abdul Hamid |
| Universiti Sains Islam Malaysia suhaila@usim.edu.my | ||
| ABS-6042 | Whistle Blowing Intention: The Effect Of Peer Approval, … And Consequences | Antonius Diksa Kuntara |
| Sanata Dharma University, Yogyakarta, Indonesia; National Cheng Kung University, Taiwan k38097014@gs.ncku.edu.tw |
ROOM 2
Parallel Session 1 Day 1, Wednesday, August 25th, 2021
Room Link 2 (click here)
Time: 11.30 – 13.00 WIB/Western Indonesia Time (GMT+7)
MODERATOR : Dra. Arum Indrasari, M.buss., Ak., CA
OPERATOR : Rizka Zen Zailan
| No. Abs | Title | Author |
|---|---|---|
| ABS-5707 | Information Visualization And Work-From-Home Managerial Decision: A Usability Test | Dyah Ekaari Sekar Jatiningsih |
| Universitas Muhammadiyah Yogyakarta sekar@umy.ac.id | ||
| ABS-4364 | Faktor-Faktor Yang Mempengaruhi Kecurangan Atas Laporan Keuangan | Arwina Karmudiandri |
| Trisakti School Of Management arwina@stietrisakti.ac.id | ||
| ABS-5104 | Does Financial Behavior Mediates The Relationship Between Financial Literacy | Wida Purwidianti |
| Faculty Of Economics And Business, Universitas Muhammadiyah Purwokerto | ||
| widapurwidianti@ump.ac.id | ||
| ABS-6035 | Business Strategy, Enterprise Risk Management, And Tax Aggressiveness | Frista Frista |
| Universitas Kristen Duta Wacana | ||
| frista@staff.ukdw.ac.id | ||
| ABS-6019 | Does Tax Amnesty And Tax Authorities Affect Taxpayer Compliance? | Retno Ika Sundari |
| Universitas Kristen Duta Wacana retnosundari@staff.ukdw.ac.id | ||
| ABS-4070 | Analysis Of Web-Based Accounting Systems Based On The Theory Of Delaunay And McLean | Abdul Rahman |
| Politeknik STIA LAN Bandung rhnoke@gmail.com | ||
| ABS-5596 | The Role Of Accounting Information Uses To Strengthen The Performance Of MSMEs | Nitri Nitri Mirosea Mirosea |
| Universitas Halu Oleo nitri.mirosea@uho.ac.id | ||
| ABS-6042 | Whistle Blowing Intention: The Effect Of Peer Approval, … And Consequences | Antonius Diksa Kuntara |
| Sanata Dharma University, Yogyakarta, Indonesia; National Cheng Kung University, Taiwan k38097014@gs.ncku.edu.tw |
ROOM 3
Parallel Session 1 Day 1, Wednesday, August 25th, 2021
Room Link 3 (click here)
Time: 11.30 – 13.00 WIB/Western Indonesia Time (GMT+7)
MODERATOR : Drs. Afrizal Tahar, S.H., S.E., M.Acc., Ak.,CA
OPERATOR : Arif Wahyu Nur Kholid
| No. Abs | Title | Author |
|---|---|---|
| ABS-4101 | The Influence Of Internet Financial Reporting On The Market Value Of Case Study Companies On LQ45 Companies Listed On The Indonesia Stock Exchange | Dian Annisa Putri |
| Universitas Negeri Medan | ||
| dianannissa12@gmail.com | ||
| ABS-5855 | The Impact Of Malaysian Private Entity Reporting Standard (MPERS) In Malaysia | Nurul Nazlia Nurul Nazlia Jamil Jamil |
| Universiti Sains Islam Malaysia | ||
| nurulnazlia@usim.edu.my | ||
| ABS-5982 | Public Perception Of Bicycle Tax As A Source Of Original Regional Income In DIY | Eka Adhi Wibowo |
| Duta Wacana Christian University ekaadhiw@staff.ukdw.ac.id | ||
| ABS-5515 | Good Cooperative Governance Implementation In Indonesian Cooperatives | Peni Nugraheni |
| Universitas Muhammadiyah Yogyakarta | ||
| peninugraheni@umy.ac.id | ||
| ABS-4073 | Tax Avoidance Practices In Indonesia: The Impact Of Transfer Pricing, Profitability | Agustine Dwianika Dwianika |
| Universitas Pembangunan Jaya agustine.dwianika2017@gmail.com | ||
| ABS-4076 | Tax Avoidance Of Consumer Good Industry In Indonesia | Agustine Dwianika Dwianika |
| Universitas Pembangunan Jaya agustine.dwianika2017@gmail.com | ||
| ABS-6041 | Personal Wellbeing Perception As An Antecedent Of Future Tax Payer Compliance | Rossalina Christanti, S.E., M.Acc. |
| Universitas Kristen Duta Wacana rchristanti@staff.ukdw.ac.id |
Parallel Session 2
ROOM 1
Parallel Session 2 Day 1, Wednesday, August 25th, 2021
Room Link 1 (click here)
Time: 13.15 – 14.45 WIB/Western Indonesia Time (GMT+7)
MODERATOR : Fitri Wahyuni.,S.E.,M.Sc.
OPERATOR : Bagus Adi Cahya
| No. Abs | Title | Author |
|---|---|---|
| ABS-6021 | The Industrial Specialization Effect On Income Smoothing With Company Size And Leverage As Control Variables | Astuti Yuli Setyani Duta Wacana Christian University astutiys@staff.ukdw.ac.id |
| ABS-5795 | The Effect Of Implementation Green Accounting And CSR On Profitability | Masiyah Kholmi |
| Universitas Muhammadiyah Malang masiyah@umm.ac.id | ||
| ABS-6388 | The Impact Of Family As Controlling Shareholders On Paid Dividend In Listed Banking Companies Of Indonesia | I Putu Sugiartha Sanjaya Universitas Atma Jaya Yogyakarta siputusugiartha@yahoo.com |
| ABS-4102 | The Effect Of Selling Price And Margin Level On Customer’s Decision In Murabahah Financing At Bprs Amanah Insan Cita Medan | Tri Puspita Rahmawati |
| Universitas Negeri Medan tripuspitarahmawati2001@gmail.com | ||
| ABS-4184 | Determinants Of Performance Of Sharia Insurance Registered At Ojk | Isti – Fadah |
| FEB Universitas Jember istifadah1966@gmail.com | ||
| ABS-6118 | The Role Of Shariah Committee Quality On The Audit Committee Effectiveness | Ainulashikin Marzuki |
| Universiti Sains Islam Malaysia ainulashikin@usim.edu.my | ||
| ABS-6550 | The Effectiveness Of Gamification In Islamic Financial Literacy Among Malaysian Secondary Students. | Supiah Salleh |
| Universiti Sains Islam Malaysia chuyah@usim.edu.my |
ROOM 2
Parallel Session 2 Day 1, Wednesday, August 25th, 2021
Room Link 2 (click here)
Time: 13.15 – 14.45 WIB/Western Indonesia Time (GMT+7)
MODERATOR : Dra. Arum Indrasari, M.buss., Ak., CA
OPERATOR : Rizka Zen Zailan
| No. Abs | Title | Author |
|---|---|---|
| ABS-5188 | Social Performance Of Indonesian Islamic Banks: The Role Of Board Of Directors | Bima Cinintya Pratama Universitas Muhammadiyah Purwokerto pratamabima@gmail.com |
| ABS-5516 | The Influence Of Financial And Non Financial To Pay Zakat Through Zakat Organization | Wahyu Manuhara Putra Universitas Muhammadiyah Yogyakarta wahyu_m@umy.ac.id |
| ABS-5650 | Application PSAK 106 Profit Sharing Recognition The Musharaka Islamic Banks | Toto Sugihyanto Universitas Muhammadiyah Bandung totoumbandung@gmail.com |
| ABS-5796 | Financial Distress On Islamic Rural Banks During The Covid 19 In Indonesia | Muhammad Bahrul Ilmi |
| Universitas Muhammadiyah Yogyakarta | ||
| muhammad.bahrul@umy.ac.id | ||
| ABS-5823 | How To Reduce The Cost Of Fund With Effective Liquidity Management Of Islamic Bank | Satria Utama |
| Universitas Muhammadiyah Yogyakarta satria.utama@fai.umy.ac.id | ||
| ABS-6929 | Influence Of Intellectual Capital Disclosure Against The Cost Of Equity In Islamic Banking | Imelda Dian Rahmawati |
| Universitas Muhammadiyah Sidoarjo imeldadian@umsida.ac.id | ||
| Universiti Sains Islam Malaysia chuyah@usim.edu.my | ||
| Universitas Pembangunan Jaya agustine.dwianika2017@gmail.com | ||
| ABS-6041 | Personal Wellbeing Perception As An Antecedent Of Future Tax Payer Compliance | Rossalina Christanti, S.E., M.Acc. |
| Universitas Kristen Duta Wacana rchristanti@staff.ukdw.ac.id |
ROOM 3
Parallel Session 2 Day 1, Wednesday, August 25th, 2021
Room Link 3 (click here)
Time: 13.15 – 14.45 WIB/Western Indonesia Time (GMT+7)
MODERATOR : Drs. Afrizal Tahar, S.H., S.E., M.Acc., AK,CA
OPERATOR : Arif Wahyu Nur Kholid
| No. Abs | Title | Author |
|---|---|---|
| ABS-5896 | Are Environmental Issues Matter To Investors? | Harjanti Widiastuti Universitas Muhamamdiyah Yogyakarta widyas@umy.ac.id |
| ABS-5779 | Analysis Of Factors Affecting Disclosure Of Corporate Social Responsibility | Barbara Gunawan Universitas Muhammadiyah Yogyakarta era@umy.ac.id |
| ABS-5125 | Analysis Of Influence Of Company Size And Leverage On Audit Quality | Nur Isna Inayati Universitas Muhammadiyah Purwokerto nurisna.inayati@gmail.com |
| ABS-5603 | Corporate Governance Mechanisms, Corporate Culture And Corporate Risk Disclosures | Evi Rahmawati Universitas Muhammadiyah Yogyakarta evirahmawati@umy.ac.id |
| ABS-5762 | The Effect Of Csr And Good Corporate Governance On Firm Value | Barbara Gunawan Universitas Muhammadiyah Yogyakarta era@umy.ac.id |
| ABS-6928 | Comparison Of CAPM Portfolio Optimization And Black Litterman Model On LQ45 Index Companies | Wiwit Hariyanto Universitas Muhammadiyah Sidoarjo wiwitbagaskara@umsida.ac.id |
Day 2 - August 26th, 2021
ICAF Plenary 3
August 26, 2021
10.00 ( GMT +7 )
Day 2 - August 26th, 2021
Parallel Session 1
ROOM 1
Parallel Session 1 Day 2, Thursday, 26 August 2021
Room Link 1 (click here)
Time: 08.00 – 09.30 WIB/Western Indonesia Time (GMT+7)
MODERATOR : Margaretha Dharmayanti H, S.Pd., M.Hum.
OPERATOR : Rizka Zen Zailan
| No. Abs | Title | Author |
|---|---|---|
| ABS-5408 | Seller Behavior In Increasing Cash Flow From Operating Activities As Sustainability | Verawaty Universitas Muhammadiyah Bandung verawaty.umbandung@gmail.com |
| ABS-5555 | ESG In Indonesian Banking Companies | Sigit Arie Wibowo Universitas Muhammadiyah Yogyakarta sigit.ari@umy.ac.id |
| ABS-5952 | Can Sustainability Reporting Improve Financial And Non Financial Performance ? | Endah Tri Wahyuningtyas Universitas Nahdlatul Ulama Surabaya endahtri@unusa.ac.id |
| ABS-6927 | Company Size As Moderating The Effect Of Pentagon’s Fraud On Fraud Financial Statements Using The Beneish Model | Sarwenda Biduri Universitas Muhammadiyah Sidoarjo sarwendabiduri@umsida.ac.id |
| ABS-5685 | Compensation, CEO Tenure And Audit Fees: The Moderating Role Of Net Income | Evy Rahman Utami Universitas Muhammadiyah Yogyakarta evy.rahman@umy.ac.id |
| ABS-5716 | Comparative Analysis Of Government And National Private Bank’s | Desi Susilawati Susilawati Universitas Muhammadiyah Yogyakarta desisusilawati@umy.ac.id |
| ABS-5462 | CEO Compensation, Related Party Transaction Disclosure, And Corporate Governance | Ratna Dewi Anggraini Universitas Muhammdiyah Yogyakarta ratna.dewi.feb17@mail.umy.ac.id |
ROOM 2
Parallel Session 1 Day 2, Thursday, 26 August 2021
Room Link 2 (click here)
Time: 08.00 – 09.30 WIB/Western Indonesia Time (GMT+7)
MODERATOR : Evy Rahman Utami, S.E., M.Sc
OPERATOR : Bagus Adi Cahya
| No. Abs | Title | Author |
|---|---|---|
| ABS-5390 | Corporate Sustainability : Cultural “Gotong Royong” Perspective | Karsam Sunaryo Universitas Muhammadiyah Bandung karsamsu@umbandung.ac.id |
| ABS-5389 | Triple Bottom Line In Local Wisdoms Insight: A Learning From The Indigeous Peoples | Abin Suarsa Universitas Muhammadiyah Bandung abinsuarsa@umbandung.ac.id |
| ABS-5463 | Model Karakteristik Hotel Syariah Dengan Metode Dialektika Transendental | Ahim Abdurahim Universitas Muhammadiyah Yogyakarta ahim@umy.ac.id |
| ABS-5490 | Javanese Culture-Based Internal Control Pitutur Sinandi Ora Ilok; Implementation | Yuniati Universitas Muhammadiyah Bandung yuniati@umbandung.ac.id |
| ABS-5560 | Sharia Hotel Management Strategy In Facing Covid-19 Pandemic | Ahim Abdurahim Universitas Muhammadiyah Yogyakarta ahim@umy.ac.id |
| ABS-5775 | The Effectiveness Of I-Kurma On BRI Shariah In Indonesia | Muhammad Bahrul Ilmi Universitas Muhammadiyah Yogyakarta muhammad.bahrul@umy.ac.id |
ROOM 3
Parallel Session 1 Day 2, Thursday, 26 August 2021
Room Link 3 (click here)
Time: 08.00 – 09.30 WIB/Western Indonesia Time (GMT+7)
MODERATOR : Hafiez Sofyani.,S.E.,M.Sc.
OPERATOR : Arif Wahyu Nur Kholid
| No. Abs | Title | Author |
|---|---|---|
| ABS-5484 | The Influence Of Sustainability Report, Financial Performance, Good Corporate Govern | Hafiyyan Tri Atmaja Universitas Muhammadiyah Yogyakarta hafiyyan.tri.feb17@mail.umy.ac.id |
| ABS-6214 | Determinan Of Company Value : Evidence Manufacturing Company In Indonesia | Dirvi Surya Abbas Universitas Sultan Ageng Tirtayasa abbas.dirvi@gmail.com |
| ABS-5602 | Herding Behavior, Information Type, And Emotional Bias | Etik Kresnawati Universitas Muhammadiyah Yogyakarta etikkresnawati@umy.ac.id |
| ABS-5766 | Quality Of Accounting Information And Market Value | Evi Rahmawati Universitas Muhammadiyah Yogyakarta evirahmawati@umy.ac.id |
| ABS-5601 | Accounting Conservatism And Earnings Management | Etik Kresnawati Universitas Muhammadiyah Yogyakarta etikkresnawati@umy.ac.id |
| ABS-5567 | Determining Factors Of Moral Judgment In Budgetary Slack | Fitri Wahyuni Universitas Muhammadiyah Yogyakarta fitri.wahyuni@umy.ac.id |
Parallel Session 2
ROOM 1
Parallel Session 2 Day 2, Thursday, 26 August 2021
Room Link 1 (click here)
Time: 12.30 – 14.00 WIB/Western Indonesia Time (GMT+7)
MODERATOR : Evy Rahman Utami, S.E., M.Sc
OPERATOR : Bagus Adi Cahya
| No. Abs | Title | Author |
|---|---|---|
| ABS-5521 | The Effect Of Investment And Development Of SEZ On Labor Absorption | Bambang Jatmiko Universitas Muhammadiyah Yogyakarta bambang.jatmiko@umy.ac.id |
| ABS-5626 | The Effect Of Financial Pressure On Financial Fraud In The Pandemic Covid19 | Wahyu Manuhara Putra Universitas Muhammadiyah Yogyakarta wahyu_m@umy.ac.id |
| ABS-5860 | Factors Affecting Disclosure Of Business Ethics In Indonesia Companies | Fidiah Nur Hastuti Universitas Muhammadiyah Yogyakarta fidiah.nur.feb17@mail.umy.ac.id |
| ABS-5461 | Influence Of Competence, System, Participation, And Control On Accountability | R Gati Reditya Saputra Universitas Muhammadiyah Yogyakarta gati.reditya@fe.umy.ac.id |
| ABS-5185 | How Does Isomorphic Pressure Affect AIS Investment Decisions To Improve Performance | Annisa Ilma Hartikasari Universitas Muhammadiyah Purwokerto aihartikasari@gmail.com |
| ABS-5950 | Does CSRD And GCG Affect The Firm Performance? | Arum Indrasari Universitas Muhammadiyah Yogyakarta arum.indrasari@umy.ac.id |
| ABS-5514 | Kiblat Analysis For Stock Selection With Growth Earning Lynch Model | Niken Savitri Primasari Universitas Nahdlatul Ulama Surabaya niken@unusa.ac.id |
ROOM 2
Parallel Session 2 Day 2, Thursday, 26 August 2021
Room Link 2 (click here)
Time: 12.30 – 14.00 WIB/Western Indonesia Time (GMT+7)
MODERATOR : Margaretha Dharmayanti H, S.Pd., M.Hum.
OPERATOR : Rizka Zen Zailan
| No. Abs | Title | Author |
|---|---|---|
| ABS-5495 | The Effect Human Capital Competence, Wishtleblowing System, Internal Control System, | Adnan Bayu Ajisantosa Universitas Muhammadiyah Yogyakarta adnan.bayu.feb17@mail.umy.ac.id |
| ABS-5552 | Ethical Leadership, Perception Of Organizational Politics, Moral Courage, Inter-WB | Ilham Maulana Saud Universitas Muhammadiyah Yogyakarta ilhamsaud@umy.ac.id |
| ABS-5587 | The Effect Of Personality Type, Obedience Pressure, Independence And Auditor’s Professional Skepticism On Audit Judgment | Fery Alif Apriliyanto Universitas Muhammadiyah Yogyakarta fery.alif.2016@fe.umy.ac.id |
| ABS-5611 | The Effect Audit Experience, Independence, Competence, Red Flags, Whistle | Muhammad Majid Zindani Universitas Muhammadiyah Yogyakarta muhammad.majid.feb17@mail.umy.ac.id |
| ABS-5664 | The Influence Of Job Rotation, Adverse Selection, Individual Characteristics, Future Benefit Information, Peer Pressure On Escalation Of Commitment With Internal Locus Of Control As A Moderating Variable | Rizki Novanra Universitas Muhammadiyah Yogyakarta rizki.novanra.feb17@mail.umy.ac.id |
| ABS-5662 | Implications of Strategic and Development Purposes on The Effectiveness of Performance Appraisals and Motivation to Improve | Ietje Nazaruddin Universitas Muhammadiyah Yogyakarta ietje.nazaruddin@umy.ac.id |
| ABS-5699 | “The Effect of Work Motivation and Compensation on the Performance of Local Government Employees with Job Satisfaction as an Intervening Variable: A Study on the | Afrizal Tahar Universitas Muhammadiyah Yogyakarta afrizal@umy.ac.id |
| Local Government of Bantul Regency” |
ROOM 3
Parallel Session 2 Day 2, Thursday, 26 August 2021
Room Link 3 (click here)
Time: 12.30 – 14.00 WIB/Western Indonesia Time (GMT+7)
MODERATOR : Hafiez Sofyani.,S.E.,M.Sc.
OPERATOR : Arif Wahyu Nur Kholid
| No. Abs | Title | Author |
|---|---|---|
| ABS-5325 | The Influence Of HRC, ICS, And Use Of IT On Quality Of Village Financial Statements | Bambang Jatmiko Universitas Muhammadiyah Yogyakarta bambang.jatmiko@umy.ac.id |
| ABS-6922 | IMPLEMENTATION ANALYSIS OF VILLAGE FINANCIAL MANAGEMENT IN VILLAGE FUND ALLOCATION (ADD) | Santi Rahma Dewi Universitas Muhammadiyah Sidoarjo santirahma.d@umsida.ac.id |
| ABS-6293 | Accountability Analysis Of Refocusing Application Of Regional Revenue And Expenditure Budget (Apbd) And Performance Of Implementing Cash Social Assistance In Yogyakarta City Government In Handling Covid-19 Plague | Lilla Crebas Universitas Muhammadiyah Yogyakarta lilla.crebas.feb17@mail.umy.ac.id |
| ABS-5326 | Accountability, Transparency, Supervision, WC And OC On VG And VA Performance | Bambang Jatmiko Universitas Muhammadiyah Yogyakarta bambang.jatmiko@umy.ac.id |
| ABS-5327 | The Influence Of The ICS, OC, Leadership Style, And RFMS On The Implementation Of GGWith Internal Locus Of Control As A Moderating Variable | Bambang Jatmiko Universitas Muhammadiyah Yogyakarta bambang.jatmiko@umy.ac.id |
| ABS-5465 | “Analysis of Factors That Affect The Occurrence of Fraud in The Government Sector in The Perspective of Hexagon Fraud with Internal Locus of Control As A Moderating | Ferian Pratama Universitas Muhammadiyah Yogyakarta ferian.pratama.feb17@mail.umy.ac.id |
| Variable” |