Contemporary Issues in Finance, Accounting, and Consumers’ Behavior: Lessons from Indonesia
Beta Yulianita Gitaharie (Editor)
Vice Dean for Academic Affairs, The Faculty of Economics and Business, Universitas Indonesia
Arief Wibisono Lubis, PhD (Editor)
Faculty of Economics and Business, Universitas Indonesia, Gedung Dekanat FEB UI Kampus Widjojo Nitisastro, Depok, West Java, Indonesia
Miranti Kartika Dewi, PhD (Editor)
Faculty of Economics and Business, Universitas Indonesia
Dwini Handayani, PhD (Editor)
Research and Engagement Manager, The Faculty of Economics and Business, Universitas Indonesia
Series: Business, Technology and Finance
BISAC: BUS027000, BUS001000
We are pleased to offer you with the following book titled “Contemporary Issues in Finance, Accounting and Consumers’ Behaviour : Lesson From Indonesia” written by prominent authors who are specialized in the area from the Faculty of Economics and Business, Universitas Indonesia, and other top-ranked universities in Indonesia.
The book covers some most recent studies and updated issues in the following areas:
1. Corporate Finance, Governance and Social Responsibility : The articles in this chapter discuss recent issues related with corporate financial management in various contexts, including risk management, risk-taking behaviour, CSR as both an antecedent and a consequence, as well as recent issues in accounting like carbon emission disclosure.
2. Auditing and Accounting Education: This chapters contains articles that analyze how earning management practice could be minimized, how risk-based internal audit could affect credit process, how settlement of government losses is practiced in central government institution, IFRS convergence and discussions on what motivates students to become accounting educators.
3. Islamic Economics and Consumer Behavior: Some issues discussed by the articles in this chapter include Islamic microfinance and women’s empowerment, intention to purchase various products and services (e.g. halal personal care products, commercial airline services, motorcycle, muslim fashions, etc.), zakat as a tax deducation and its influence on tax compliance and spirituality in the workplace.
This book is strongly recommended to be used as a reference for researchers, students and also business practitioners not only in Indonesia, but also wider audiences that required deeper insights/thoughts in dynamic, changing and global emerging market (i.e. in Indonesia).
(Imprint: Nova)
Details
Table of Contents
Preface
Chapter 1. Risk Management Implementation at a Savings and Loan Cooperative
(Yulistia Mairiza and Lufti Julian, Department of Economics, Universitas Indonesia, Depok, Indonesia)
Chapter 2. Implementation of Risk Management during the Revenue Cycle
(Jeffrey Ranap Christian and Siti Nurwahyuningsih Harahap, Departement of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 3. Capital Structure’s Effect on Firm Performance: Evidence from the Manufacturing Sector in ASEAN-5 Countries, 2012–2016
(Otniel Wardoyo and Rahmat Aryo Baskoro, Department of Management, Universitas Indonesia, Jakarta, Indonesia)
Chapter 4. The Effect of Institutional Environment and Corporate Governance on Companies’ Risk-Taking Behavior
(Sri Hanna Raisa Berliana and Lindawati Gani, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 5. The Impact of Carbon Emission Intensity on Cost of Equity Capital: Carbon Emission Disclosure as a Moderating Variable
(Sulaiman and Siti Nurwahyuningsih Harahap, Department of Accounting, Universitas Indonesia, Jakarta, Indonesia)
Chapter 6. The Impact of Cash Flow Relative Position on Speed of Adjustment of Capital Structure in Indonesia’s Manufacturing Industry
(Andreas Brian Pradipta and Dony Abdul Chalid, Department of Management, Universitas Indonesia, Depok, Indonesia)
Chapter 7. Gender Diversity, Board Size and Corporate Social Responsibility
(Gladys Nieke Rachmanda and Desi Adhariani, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 8. Corporate Social Responsibility’s Effect on Corporate Financial Performance
(Fadilla Purwitasari and Rafika Yuniasih, Department of Accounting, Universitas Wijaya Kusuma Surabaya, Surabaya, Indonesia, and others)
Chapter 9. The Effect of Chief Financial Officer, Audit Committee and External Auditors’ Competencies in Minimizing Earnings Management Practices in Indonesia
(Yudi Prawira and Vera Diyanty, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 10. Analysis and Design of Roadmap Risk-Based Internal Audit (RBIA) for the Credit Process at Bank ABC
(Rina Iryani and Yan Rahadian, Department of Accounting, University of Indonesia, Salemba, Indonesia)
Chapter 11. Audit Standard No 600: Implementation and Implications
(Asep Rahmansyah, and Fitriany Fitriany, Faculty of Economics and Business Universitas Indonesia, Depok, Indonesia)
Chapter 12. Ownership Structure, Audit Size and Financial Statement Fraud
(Nikita Wido Ramadhanti and Fitriany Fitriany, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 13. Analysis and Procedures in the Design of the Settlement of Government Losses in Central Government Institutions
(Priska Kristiani and M. Malik, Department of Accounting, University of Indonesia, Depok, Indonesia)
Chapter 14. Earnings Quality, IFRS Convergence and the Timeliness of Financial Reporting
(Adisura Emmanuel and Desi Adhariani, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 15. Factors Influencing Accounting Students’ Interest in Becoming Accounting Educators
(Nabilah Aqila and Fitriany Fitriany, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 16. Influence of Knowledge and Religiosity on Intention to Repurchase Halal Personal Care Products
(Ilma Savira Putri and Sri Daryanti, Department of Management, Universitas Indonesia, Depok, Indonesia)
Chapter 17. The Feasibility of Claiming Zakat as a Tax Deduction to Enhance Tax Compliance in Indonesia
(Indriati Siti Pratiwi and Dodik Siswantoro, Department of Accounting, Universitas Indonesia, Jakarta, Indonesia)
Chapter 18. Effect of Status Consumption on Indonesian Generation Y’s Willingness to Pay Premium Prices for Muslim Fashions: Religiosity as Moderating Variable
(Dinda Anjani and Sri Daryanti, Department of Management, Universitas Indonesia, Depok, Indonesia)
Chapter 19. Do a Celebrity Endorser and Live Broadcast Sponsorship Affect Purchase Intention in the Case of PT Yamaha Indonesia Motor Manufacturing (YIMM)?
(Kevin Komala and Rachmadi Agus Triono, Department of Management, Universitas Indonesia, Depok, Indonesia)
Chapter 20. The Influence of Service Quality, Perceived Value and Image, Satisfaction and Customer Engagement on Domestic Commercial Airline Passengers’ Behavioral Intention
(Asrianda Syah Putra and Daniel Tumpal Hamonangan Aruan, Department of Management, Universitas Indonesia, Depok, Indonesia)
Chapter 21. Influence of Spirituality on Workplace Deviant Behavior
(Ikhsan Chaerudin and Imbuh Sulistyarini, Department of Management, Universitas Indonesia, Depok, Indonesia)
Chapter 22. The Effect of Perceived Web Reputation, Perceived Web Quality and e-WOM on Trust, Attitude and Repurchase Intention
(Riri Carissa and Nurdin Sobari, Department of Management, Universitas Indonesia, Depok, Indonesia)
Chapter 23. Dynamic Relations of Organizational Identification, Work-Life Conflict, Work Addiction and Work Engagement: Evidence from Indonesian Online Motorcycle Taxi Drivers
(Fauziah Adli and Budi W. Soetjipto, Department of Management, Universitas Indonesia, Depok, Indonesia)
Chapter 24. Server-Based Electronic Money: Understanding the Determinants of Customer Adoption
(Thomas William Ibrahim and Dony Abdul Chalid, Department of Management, Faculty of Economics and Business, Universitas Indonesia, Indonesia)
Chapter 25. An Analysis of a Scheme for a Retail Sukuk Ijarah Asset to Be Leased (Case Study: Sukuk Series SR-009)
(Sylvia Rianda Anugra, Dodik Siswantoro and Miranti Kartika Dewi, Department of Accounting, University of Indonesia, Depok, Indonesia)
Index
