Recent Studies in Economics of Development, Business and Accounting

$230.00

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Series: Business, Technology and Finance
BISAC: BUS068000

Forget to get exhausted while finding the most updated literature and research across the area of economics of development, business and accounting.

Whether you aim to seek research ideas, learn from best practices, formulate evidence-based policies, “Recent Studies in Economics of Development, Business and Accounting” is your decent starting point.

By showcasing evidence from Indonesia, the fastest-growing economies in the south-Asia region and beyond, this edited volume brings wide and deep insights on:

· How supports from government (through policy and subsidy), academia (through community engagement programs), public (through cash waqf) play role in improving the sustainability of informal sectors including microfinance and fishery

· How corporate governance structure, the structure of ownership, gender diversity and country law play a role in companies’ CSR disclosures and earning management

· How children’s education, marriage, and other demographic indicator affect intergenerational income mobility to their parents

· How the integration of business ethics into the
undergraduate accounting curriculum, teaching methods and student interactions correlate with student ethical sensitivity

· How companies’ tax avoidance and audit quality influence their probability to participate in tax amnesty

· How the host and home country’s determinants influences return of capital market product

· How business leaders and policymakers may generate practical implications from various studies on the volume
(Imprint: Nova)

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Table of Contents

Table of Contents

Preface

Section 1: Human Capital, Real Sector and Sustainable Development

Chapter 1. Underground Economy from Sustainable Growth Perspectives in Indonesia
(Oda Sekar Ayu Issusilaningtyas and Telisa Aulia Falianty, Department of Economics, Universitas Indonesia,Depok, Indonesia)

Chapter 2. Dynamics of Financial Development and Policy: Impact on Indonesia’s Real Sector
(Telisa Aulia Falianty, Department of Economics, Universitas Indonesia, Depok, Indonesia)

Chapter 3. Productivity Spillover among Region in Manufacturing Sector: A Spatial Analysis with Evidence from Indonesia
(Irvan Kuswardana, Nachrowi Djalal Nachrowi, Andi Fahmi Lubis and Telisa Aulia Falianty, Department of Economics, Universitas Indonesia, Depok, Indonesia)

Chapter 4. The Effect of Fishing Vessel Subsidy on Indonesia’s Capture Fisheries Production
(Winda Nuramalia and Sartika Djamaluddin, Department of Economics, Universitas Indonesia, Depok, Indonesia)

Chapter 5. Analysis of Asymmetric Monetary Effects on Regional Inflation in Indonesia
(Alethea Yuwanda and Sugiharso Safuan, Departement of Economics, Universitas Indonesia, Depok, Indonesia)

Chapter 6. Impact of Implementation of Food Safety Standards on Imports: Analysis of Indonesian SPS Policy
(Sulastri and Mahjus Ekananda, Department of Economics, Universitas Indonesia, Depok, Indonesia)

Chapter 7. Intergenerational Income Mobility among Sons and Daughters in Indonesia
(Restananda Nabilla Yusacc and Dwini Handayani, Department of Economics, Universitas Indonesia, Depok, Indonesia)

Chapter 8. Do Smarter Spouses Make You Healthier?
(Syta Kurnia Putri and Dwini Handayani, Department of Economics, Universitas Indonesia, Depok, Indonesia)

Section 2: Management Strategy and Human Resource

Chapter 9. Impact of Family Ownership and Political Connections on Earnings Management Strategies
(Nirma Amalia and Sylvia Veronica Siregar, Department of Accounting, Universitas Indonesia, Depok, Indonesia)

Chapter 10. Rewards, Elaboration Likelihood Model, Reward-Based Crowdfunding and Emerging Market Countries
(Ayasha Cecilia Nadira and Liyu Adhi Kasari Sulung, Department of Management, Universitas Indonesia, Depok, Indonesia)

Chapter 11. Effects of Curriculum Design, Teaching Methods, and Academic Environment on Ethical Sensitivities of Indonesian Accounting Students
(Emil Bachtiar, Fitriany Fitriany, Viska Anggraita and Kurnia A. Rais
Department of Accounting, Universitas Indonesia, Depok, Indonesia

Chapter 12. Influence of Macroeconomic Determinants on the Return of REIT with Cross-Listed Assets
(Herman Widjaja and Rofikoh Rokhim, Department of Management, Universitas Indonesia, Depok, Indonesia)

Section 3: Reporting, Auditing, Business Financial Performance

Chapter 13. Effect of Customs Value, Competence, Religiosity and Wealth of the Auditor on Customs Audit Findings
(Teguh Setiyono and Fitriany Fitriany, Department of Accounting, Universitas Indonesia, Depok, Indonesia)

Chapter 14. The Role of Board of Commissioners and Audit Committee on Earnings Management after IFRS Convergence
(Nabella Roma Desi and Aria Farah Mita, Department of Accounting, Universitas Indonesia, Depok, Indonesia)

Chapter 15. The Effect of Product Market Power and Industry Competitiveness on Firms’ Earnings Quality with Board of Commissioner Effectiveness as a Moderating Variable
(Jessica Anastasya Mutiarani and Vera Diyanty, Department of Accounting, Universitas Indonesia, Depok, Indonesia)

Chapter 16. Analysis of Audit Risk and Audit Fees of Family Firms in Indonesia
(Rahmat Nugraha and Desi Adhariani, Department of Accounting, Universitas Indonesia, Depok, Indonesia)

Chapter 17. The Effects of Tax Avoidance and Audit Quality on Tax Amnesty
(Ni Kadek Rahayu Nadi and Dwi Martani, Department of Accounting, Universitas Indonesia, Depok, Indonesia)

Section 4: Finance and Banking

Chapter 18. The Effect of Cost Stickiness Behaviour on Executives Compensation: The Case of Indonesian Listed Banks
(Ivone Wardhani and Hilda Rossieta, Department of Accounting, Universitas Indonesia, Depok, Indonesia)

Chapter 19. Do Systems of Common Law versus Civil Law and the Percentage of Muslims Enhance the Effect of CSR Disclosures on Islamic Banks’ Performance?
(Agus Maulana, Dodik Siswantoro and Miranti Kartika Dewi, Department of Accounting, Universitas Indonesia, Depok, Indonesia)

Chapter 20. Islamic Microfinance and Women’s Empowerment
(Desi Adhariani, Department of Accounting, Universitas Indonesia, Depok, Indonesia)

Chapter 21. Analysis of Gender Diversity and Voluntary Disclosure
(Rizqi NurrFitriana and Desi Adhariani, Department of Accounting, Universitas Indonesia, Depok, Indonesia)

Chapter 22. Financing Micro-Enterprises through the Cash Waqf
(Dewi Sriani, Dodik Siswantoro and Miranti Kartika Dewi, Department of Accounting, Universitas Indonesia, Depok, Indonesia)

Chapter 23. Indonesian IPO Firms’ Intended Use of Proceeds and Post-Issue Operating Performance
(Kaleb Hasudungan and Wardatul Adawiyah. Department of Management, Universitas Indonesia, Depok, Indonesia)

Index

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