1 Assalaamu ‘alaikum Warahmatullaahi Wabarakaatuh The Honorable • Dean Faculty of Economics and Business UNSOED, Prof. Wiwiek Rabiatul Adawiyah, M.Sc., Ph.D. • Head of Accounting Department, Prof. Dr. Eko Suyono, SE., M.Si., Ak. • Dorka Nagy– Jozsa PCC (CEO of Y2Y Ltd, Hungary). • Dr. Effiezal Abdul Wahab (Curtin University, Australia) • Prof. Madya Dr. Rosli bin Mohamad (Universiti Utara, Malaysia) • Prof. Syaiful Ali, MIS., Ph.D., Ak., C.A. (Gadjah Mada University, Indonesia) • And to all Participants and Presenters of the International Student Conference on Accounting and Business (ISCOAB) 2024. Praise and gratitude to Allah Subhanahu wa Ta’ala for the abundance of His grace and mercy, which has given us convenience and strength to hold the International Student Conference on Accounting and Business 2024 with the theme “AI for Greater Transparancy, Auditability, and Business Sustainability”. The Student Association of Master Accounting Department and Master Accounting Department Faculty of Economics and Business, Universitas Jenderal Soedirman organises the International Student Conference on Accounting and Business 2024. This event has been an annual event since 2022. ISCOAB 2024 received 71 scientific articles this year; only 62 articles have been accepted for presentation. This intercultural and inter-professional conference invites academics, researchers, practitioners, and university students interested in economics, management, and business. The academic papers in this conference include empirical research papers, theoretical development papers, and conceptual insights that use different approaches. We bring presenters with various experiences, knowledge, and academic backgrounds to challenge the discussion to eventually result in an intellectual discovery to achieve the purpose of this conference. At last, we welcome you to this International Webinar and Conference. Wassalamualaikum warahmatullahi wabarakatuh. Chief of Committee Ascaryan Rafinda, SE., M.Sc, Ak, PhD PREFACE
2 DEAN OF FACULTY OF ECONOMICS AND BUSINESS UNIVERSITAS JENDERAL SOEDIRMAN The honourable, ▪ Rectors and Vice Rectors ▪ Head of Accounting Department, Faculty of Economics and Business, Universitas Jenderal Soedirman ▪ Head of Master Program in Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman ▪ Dorka Nagy– Jozsa PCC (CEO of Y2Y Ltd, Hungary). ▪ Dr. Effiezal Abdul Wahab (Curtin University, Australia) ▪ Prof. Madya Dr. Rosli bin Mohamad (Universiti Utara, Malaysia) ▪ Prof. Syaiful Ali, MIS., Ph.D., Ak., C.A. (Gadjah Mada University, Indonesia) ▪ Participants ▪ Distinguished guests, ladies, and gentlemen Assalamualaikum warahmatullahi wabarakatuh, Good morning and best wishes for all of us, I would like to extend my warm welcome to the speakers and participants on behalf of Universitas Jenderal Soedirman, in the 3 rd International Students’ Conference on Business and Accounting: International Seminar and Call for Papers, with the theme: “AI for Greater Transparancy, Auditability, and Business Sustainability” that held by FORKOMMSA (accounting master students and alumnae community) and Master of Accounting Study Program, Faculty of Economics and Bussiness, Universitas Jenderal Soedirman. Ladies and Gentlemen, As we stand at the intersection of artificial intelligence and business operations, it's undeniable that AI holds immense potential to revolutionize the way we conduct business, make decisions, and interact with the world around us. However, with this potential comes a responsibility to ensure that the deployment of AI systems aligns with principles of transparency, accountability, and sustainability.Transparency in AI refers to the openness and clarity surrounding the algorithms, data, and processes driving intelligent systems. By fostering transparency, we empower stakeholders to understand how AI operates, the factors influencing its decisions, and the potential impacts it may have on individuals, communities, and the environment. Auditability is the cornerstone of trust in AI systems. It involves establishing mechanisms to track, verify, and validate the outcomes produced by AI algorithms. Through robust auditability measures, we can ensure that AI systems operate reliably, ethically, and in accordance with established standards and regulations. Moreover, integrating AI into business practices offers a pathway to enhance sustainability across various dimensions. WELCOMING REMARKS
3 From optimizing resource allocation and minimizing environmental impact to promoting social responsibility and ethical governance, AI-driven solutions have the power to drive positive change and contribute to long-term business sustainability. Today, as we delve into discussions surrounding AI for Greater Transparency, Auditability, and Business Sustainability, let us explore innovative strategies, best practices, and collaborative initiatives aimed at harnessing the full potential of AI while upholding principles of accountability, fairness, and sustainability. We hope, through this conference, there will be ideas and solutions for business problems. Finally, encouraging businesses, in all sizes and sectors, to engage in environmental, social and governance activities is significant to support the sustainable economic development. Congratulations and happy conference to the entire committee and participants. Thank you. Wassalammualaikum Warrahmatullah Wabarakatuh Prof. Wiwiek Rabiatul Adawiyah, M.Sc., Ph.D. Dean
4 ( • Szilard Berke, PhD. Obuda University, Hungary • Pakorn Sujchaphong, PhD. Mahasarakan University, Thailand • Dr. Norfaiezah Binti Sawandi, C.A, CFP, University of Malaysia, Malaysia • Dr. Aidi Ahmi, University Utara Malaysia, Malaysia • Chih Liang Liu, PhD, National Yunllin University of Science and Technology, Taiwan • Cheng, Jao-Hong, PhD, National Yunllin University of Science and Technology, Taiwan • Prof. Syaiful Ali, MIS., PhD.,Ak., CA, Fakultas Ekonomi dan Bisnis, Universitas Gadjah Mada, Indonesia • Prof. Dr. Ir. Akhmad Sodiq, M.Sc.Agr. Universitas Jenderal Soedirman, Indonesia • Prof. Yuliansyah, Ph.D, Universitas Lampung, Indonesia • Prof. Dr. Pramono Hari Adi, Universitas Trilogi, Indonesia • Prof. Wiwiek Rabiatul Adawiyah, Universitas Jenderal Soedirman, Indonesia • Prof. Dr. Eko Suyono , Universitas Jenderal Soedirman, Indonesia • Prof. Bambang Agus Pramuka, PhD, Universitas Jenderal Soedirman, Indonesia • Prof. Dr. Suliyanto, MM. Universitas Jenderal Soedirman, Indonesia • Prof. Sri Murni Setyowati, Universitas Jenderal Soedirman, Indonesia SCIENTIFIC COMMITTEE
5 1. Steering Committee : Prof. Wiwiek Rabiatul Adawiyah, M.Sc., Ph.D. Yudha Aryo Sudibyo, SE, M.Sc, Ak, Ph.D, CA Dr. Ratno Purnomo, S.E, M.Si Prof. Dr. Eko Suyono SE., M.Si., Ak. Dr Puji Lestari S.E.,M.Si., Ak 2. Chairman : Ascaryan Rafinda, SE., M.Sc, Ak, PhD 3. Vice Chairman : Dr. Eliada Herwiyanti S.E., M.Si., Ak Faiz Nuha Ilmawan 4. Secretary : Dr. Poppy Dian Indira Kusuma SE.,M.Si.,Ak. Pipit Fitria 5. Treasury : Christina Tri Setyorini S.E., M.Si., Ph.D Cindy Laraswati 6. Program : Dr Laeli Budiarti S.E., M.Si., Ak Dr. E. Dona Primasari S.E. M.Si Rohyana Nur Isnaeny 7. Publication and Documentation : Dr. Dewi Susilowati M.Si. Ak. Ghofar Taufik Rifda Firmania Putri Tita Fitrotunisa 8. Call for Papers : Monica Rosiana, S.E., M.Si. Ari Setiawan, S.E. 9. Logistic Yuniasih Septi Wardani, S.H. Yetti Ambarsari, S.H. Dewi Nurjayaningsih, S.Sos Nofal Arifin S.E. ORGANIZING COMMITTEE
6 Tuesday, May 7th, 2024 Plenary Session Time (Jakarta) Programs 08:00 AM – 08:30 AM Participants joining zoom room 08:30 AM – 09:00 AM Opening • Pray together • Singing national anthem (Indonesia Raya) • Welcoming speech by the Head of Master Accounting Dept. (Dr. Poppy Dian Indira, SE., M.Sc, Ak, CA) • Opening Speech by the Dean of the FEB UNSOED (Prof. Wiwiek Rabiatul Adawiyah, M.Sc., Ph.D.) 09:00 AM – 11:00 AM International Conference • Dr. Effiezal Abdul Wahab (Curtin University, Australia) • Assoc Prof. Ts. Dr. Aidi Ahmi, CA (M) (Universiti Utara Malaysia) • Prof. Syaiful Ali, MIS., Ph.D., Ak., C.A. (Gadjah Mada University, Indonesia) • Dorka Nagy– Jozsa PCC (CEO of Y2Y Ltd, Hungary) 11:00 AM – 12:00 AM Discussion session Parallel Session 12:45 PM – 01:00 PM Registration for Call Paper 01:00 PM – 02:30 PM Call for Paper 02:30 PM – 03:00 PM Break 03:00 PM – 03:30 PM • Announcement of Best paper & Presenter • Closing CONFERENCE PROGRAM
7 Dear Participants, Welcome to the ISCOAB 2024! The conference will be conducted on Tuesday, May 7th, 2024 from 08:00 AM to 3:30 PM Jakarta Time (GMT+7) via online. Please check the time difference so that you won’t miss our conference! Here’s the link to join our online plenary sessions on May 7 th , 2024. Join Zoom Meeting for Main Session (08.00 – 12.00, Jakarta Time (GMT+7)) https://us06web.zoom.us/j/88584902746?pwd=pbblXxnyM456R3dvQ5FqP350m5pYjI.1 Meeting ID : 885 8490 2746 Passcode : 2024 The link to join the parallel session (12.45 - 03.00, Jakarta Time (GMT+7)) is the following: PARALLEL SESSION Room 1 Moderator: Dr. Dewi Susilowati, M.Si, Ak., CA Host: Sabela Qinthara Nurfaza Siregar (088218169431) Meeting ID: 856 3839 6509 Passcode: 2024 Room 2 Moderator: Dr. Dona Primasari, SE, M.Si Host: Azri Aulia Zulfa (081215134428) Meeting ID: 885 0118 7217 Passcode: 2024 Room 3 Moderator: Dr. Intan Shaferi, S.E, M.Si Host: Nurul Hidayah (085156690807) Meeting ID: 876 0609 6457 Passcode: 2024 Room 4 Moderator: Prof. Dr. Krismiaji, M.Sc, Ak, CA Host: Afifah Habibatulloh (0895420460672) Meeting ID: 838 0294 8202 Passcode: 2024 Room 5 Moderator: Dr. Hijroh Rokhayati, SE, M.Si, Ak., CSRS., CA Host: Dewi Fitri Satifae (082225534439) Meeting ID: 848 8376 2265 Passcode: 2024 Room 6 Moderator: Dr. Puji Lestari, SE, M.Si, Ak., CA Host: Dianitanti Cahya Utami (081225377629) Meeting ID: 854 6142 5744 Passcode: 2024 Room 7 Moderator: Dr. Eliada Herwiyanti, SE, M.Si, Ak., CA Host: Tito Satrio Prakoso (081393680622) Meeting ID: 873 5299 7597 Passcode: 2024 Room 8 Moderator: Ratu Ayu Sri Wulandari, SE, M.Sc Host: Alysia Nasywa Azizah (081281078591) Meeting ID: 840 3644 7109 Passcode: 2024 Room 9 Moderator: Dr. Negina Kencono Putri, M.Si, Ak., CA Host: Melani Sabila Fasya (0895391384867) Meeting ID: 893 3412 5895 Passcode: 2024 Room 10 Moderator: Dr. Bambang Setyabudi I, SE, M.Si, Ak, CA Host: Davinda Angelina Bhayu Putri (081411122005) Meeting ID: 842 0390 1293 Passcode: 2024
8 PARALLEL SESSION Room 11 Moderator: Dr. Widyahayu Warmmeswara Kusumastati, SE, M.Si Host: Qorina Ilmi (0882618832) Meeting ID: 836 8109 8021 Passcode: 2024 Room 12 Moderator: Willy Sri Yuliandhari., SE., MM., Ak., PhD Host: Yusuf Ahmed (081993690747) Meeting ID: 897 3764 2789 Passcode: 2024
9 \ Registration session Opening Opening Ceremony Head of Master Accounting Dept. Dr. Poppy Dian Indira, SE., M.Sc, Ak, CA. Dean of Faculty of Economics and Business, UNSOED Prof. Wiwiek Rabiatul Adawiyah, M.Sc., Ph.D. Speaker 1: Dr. Effiezal Abdul Wahab (Curtin University, Australia) Thursday, May 25th, 2024 CONFERENCE SCHEDULE Welcome Remarks and Opening Speech International Conference
10 Speaker 2: Assoc Prof. Ts. Dr. Aidi Ahmi, CA (M) (Universiti Utara Malaysia) Speaker 3: Prof. Syaiful Ali, MIS., Ph.D., Ak., C.A. (Gadjah Mada University, Indonesia) Speaker 4: Dorka Nagy– Jozsa PCC (CEO of Y2Y Ltd, Hungary) Q & A Discussion Panel Closing Plenary Session Announcement of Best paper & Presenter Discussion Session Closing Event
11 Zoom Link : https://us06web.zoom.us/j/85638396509?pwd=gPWtb7dvwXDaBGgCOdxwQIGiURgJmu.1 Moderator: Dr. Dewi Susilowati, M.Si, Ak., CA Host: Sabela Qinthara Nurfaza Siregar (088218169431) Paper ID 210 Title Good School Governance (GSG) on The Management of School Author Fibia Rinda Safitri & Enita Binawati Time 13.00 – 13.15 (Presentation And Discussion) Paper ID 218 Title Influence of Internal and External Factors on Healthcare Stock Prices in IDX Author Dwi Lestari, Isnaeni Rokhayati, Siti Muntahanah Time 13.15-13.30 (Presentation And Discussion) Paper ID 216 Title The Impact of Internal Control Systems, Islamic Corporate Governance (ICG), and Human Resource Capacity on The Quality of Financial Reports in KSPPS Pekalongan Author Saniyya Nabila Su’daa & Wahyudin Time 13.30-13.45 (Presentation And Discussion) Paper ID 223 Title Factors Toward Timeliness of Financial Reporting with Public Accounting Firm Reputation as the Moderating Variable Author Elsa Saphira Evani & Puji Lestari Time 13.45-14.00 (Presentation And Discussion) Paper ID 224 Title The Influence of Profitability and Audit Opinion on Company Value with Good Corporate Governance as A Moderating Factor Author Syifa Anggita Nur Rahma & Poppy Dian Indira Kusuma Time 14.00-14.15 (Presentation And Discussion) PARALLEL SESSION Parallel Session: Room 1
12 Zoom Link : https://us06web.zoom.us/j/88501187217?pwd=3zsiXsQ3XxrzCJU6HhQzuLRXAvudpK.1 Moderator: Dr. Dona Primasari, SE, M.Si Host: Azri Aulia Zulfa (081215134428) Paper Id 214 Title Corporate Tax Avoidance: Banking Industry in Indonesia Author Adi Pratama, Nabil Umar Bayu Wisanggeni, Nur Isna Inayati Time 13.00 – 13.15 (Presentation And Discussion) Paper Id 221 Title Analysis of Factors Influencing the Interest in Using Point of Sale Systems in Micro, Small, and Medium Enterprises in Cilacap Regency Author Fahmi Nurmalitasari & Uswatun Hasanah Time 13.15-13.30 (Presentation And Discussion) Paper Id 211 Title Quality Of Service, Products, Prices, Word of Mouth And Customer Satisfaction Mie Gacoan Author Shintia Ayu Syahara & Budi Suryowati Time 13.30-13.45 (Presentation And Discussion) Paper Id 161 Title The Effect of Audit Committee Characteristics, Operating Complexity, and Company Age on Audit Report Lag Author Salma Fitria, Rini Widianingsih, Atiek Sri Purwati, Yanuar E Restianto, Agus Sunarmo Time 13.45-14.00 (Presentation And Discussion) Paper Id 191 Title The Effect of Financial Performance on Firm Value: Dividend Policy's Moderating Role Author Daniel Erinaldi R.Win & Henny Triyana Hasibuan Time 14.00-14.15 (Presentation And Discussion) Parallel Session: Room 2
13 Zoom Link : https://us06web.zoom.us/j/87606096457?pwd=wkj18UcNIvQeUNhtjgyUzKvb0kbEle.1 Moderator: Dr. Intan Shaferi, S.E, M.Si Host: Nurul Hidayah (085156690807) Paper Id 128 Title Do Stakeholder Engagement Can Moderated CSR Disclosure and Financial Performance? Author Amanda Alvi Nurdiantoro, Lisa Martiah NP, Fenny Marietza, Indah Oktari Wijayanti, Madani Hatta Time 13.00 – 13.15 (Presentation And Discussion) Paper Id 151 Title The Influence of The Fraud Hexagon Model and Sales Growth on Fraudulent Financial Statements Author Veilla Anggoro Kasih & Dewi Susilowati Time 13.15-13.30 (Presentation And Discussion) Paper Id 184 Title Mediating Key Audit Metters on The Relationship, Audit Quality, and Earnings Management Author Indah Nur Hayati Time 13.30-13.45 (Presentation And Discussion) Paper Id 206 Title The effect of environmental costs and product quality on competitive advantage through financial performance as a mediating variable (study on the bakery and pastry product industry in Palu City) Author Radha Martina Devi & Nina Yusnita Yamin Time 13.45-14.00 (Presentation And Discussion) Paper Id 219 Title Analysis of Factors That Influence Underpricing of Shares in Initial Public Offerings Author David Rama Hanifitrianto, Isnaeni Rokhayati, Siti Muntahanah Time 14.00-14.15 (Presentation And Discussion) Parallel Session: Room 3
14 Zoom Link : https://us06web.zoom.us/j/83802948202?pwd=CMjsVksW1psDMolAnbM0TUN3eYjwBE.1 Moderator: Prof. Dr. Krismiaji, M.Sc, Ak, CA Host: Afifah Habibatulloh (0895420460672) Paper Id 119 Title The Effect of Digital Payment, Technology-Based Financial Records, and Dynamic Capabilities on MSME Performance Author Muhammad Ridwan Alwaliyyu & Sriwidharmanely Sriwidharmanely Time 13.00 – 13.15 (Presentation And Discussion) Paper Id 139 Title Auditor Work-Life Balance: Study Phenomenology Author Lulu Syifa Fadhila, Dewi Susilowati, Laeli Budiarti Time 13.15-13.30 (Presentation And Discussion) Paper Id 170 Title The Influence of ROA, ROE, and PER on Stock Price Author Sri Eka Noviyanti & Adi Wiratno Time 13.30-13.45 (Presentation And Discussion) Paper Id 198 Title Moderating Effect of Dividend Payout Ratio on Firm Value Author Annisa Apriliantika & Agung Praptapa Time 13.45-14.00 (Presentation And Discussion) Paper Id 112 Title The Influence of Gender Diversity and Financial Performance on CSR Disclosures In LQ-45 Companies In 2015-2022 Author Andino Pratama, Rina Yuniarti, Ahmad Junaidi, Pedi Riswandi Time 14.00-14.15 (Presentation And Discussion) Parallel Session: Room 4
15 Zoom Link : https://us06web.zoom.us/j/84883762265?pwd=bfDQXNqqFX9dN1hYd99m1bpxztZpuY.1 Moderator: Dr. Hijroh Rokhayati, SE, M.Si, Ak., CSRS., CA Host: Dewi Fitri Satifae (082225534439) Paper Id 134 Title The Effect of Independence and Red Flags on Fraud Detection Skills With Professional Scepticism as an Intervening Variable Author Inggrid Marisca R , Yanuar E. Restianto, Hijroh Rokhayati Time 13.00 – 13.15 (Presentation And Discussion) Paper Id 108 Title Budgetary Participation on Organizational Performance Improvements Mediated By Mental Models And Creativity Author Ghina Sonia Utaminingtyas & Grace Tianna Solovida Time 13.15-13.30 (Presentation And Discussion) Paper Id 130 Title The Influence of Human Resources Quality, Owner’s Perception, And Business Size on The Preparation of Financial Statement (Survey on Empowered UMKM Under Government Supervision of The Central Java Province SMEs Cooperative Service) Author Bilqisti Az-Zahra & Puji Lestari Time 13.30-13.45 (Presentation And Discussion) Paper Id 155 Title Analysis Of User Behavior of The Online Sppt Pbb-P2 Service Website of The Purbalingga Regional Finance Agency Using the Technology Acceptance Model (TAM) Author Amelita Oktaviana, Ascaryan Rafinda, Osama Alhendi Time 13.45-14.00 (Presentation And Discussion) Paper Id 188 Title Relationship Between Active Tax Collection Actions and Disbursement of Tax Receivables Author Ridwan Putra Mugiadi & Oman Rusmana Time 14.00-14.15 (Presentation And Discussion) Parallel Session: Room 5
16 Zoom Link : https://us06web.zoom.us/j/85461425744?pwd=I3S7INAbbc8aiDbTwTDbhXk63JZM5g.1 Moderator: Dr. Puji Lestari, SE, M.Si, Ak., CA Host: Dianitanti Cahya Utami (081225377629) Paper Id 111 Title Exploring The Research Trends In Return Volatility And Forecasting Risk : Bibliometric Big Data Analyses Author Isnayni Sabila, Rahmawati, Endang Dwi Amperawati Time 13.00 – 13.15 (Presentation And Discussion) Paper Id 220 Title The Effect of Carbon Emission Disclosure on Firm Value: Green Intellectual Capital as Variable Moderation Author Anandita Setiana & Dianwicaksih Arieftiara Time 13.15-13.30 (Presentation And Discussion) Paper Id 118 Title Tax Evasion in Indonesia: A Bibliometric Analysis Author Lodis Ramadhan, Gading Satrio Pinandito, Andra Tiara Syafira Time 13.30-13.45 (Presentation And Discussion) Paper Id 137 Title Implementation of Whistleblowing System in Fraud Prevention Author Fatimah Az Zahrah & Laeli Budiarti Time 13.45-14.00 (Presentation And Discussion) Paper Id 197 Title Managerial Ownership Moderates the Effect of Financial Distress on Earnings Management Author I Komang Sutrisna Adi Natha & I Gde Ary Wirajaya Time 14.00-14.15 (Presentation And Discussion) Parallel Session: Room 6
17 Zoom Link : https://us06web.zoom.us/j/87352997597?pwd=rTATXOaofxCcMZHjwlHaYaCr4h8kC0.1 Moderator: Dr. Eliada Herwiyanti, SE, M.Si, Ak., CA Host: Tito Satrio Prakoso (081393680622) Paper Id 209 Title Effect Of Sharia Compliance on Sustainability Report Disclosure on Jakarta Islamic Index Author Siti Nuraeni, Azwar Anwar, Amanda Putri, Andi Luti Junillah, Nurul Ida Ariqah Time 13.00 – 13.15 (Presentation And Discussion) Paper Id 217 Title The Effect of Digitalization and Accounting Information Systems on The Quality of SMSe Financial Statement Author Faris Anwar Abdul ‘Aziz, Irianing Suparlinah , Triani Arofah Time 13.15-13.30 (Presentation And Discussion) Paper Id 127 Title Religiosity, Trust, And Education on Students' Decisions in Choosing Sharia Shares Author Hujjatul Hidayah, Muhammad Noval, Nabila Azahra Time 13.30-13.45 (Presentation And Discussion) Paper Id 147 Title Dividend Policy in International Publications: Bibliometric Analysis on Scopus Database in 2018-2022 Author Muhammad Bayu Saputra & Dona Primasari Time 13.45-14.00 (Presentation And Discussion) Paper Id 180 Title Artificial Intelligence in Auditing: Navigating the Landscape of Opportunities and Challenges Author Steffi Amalia Rista & Muhammad Rayhan Darsyam Time 14.00-14.15 (Presentation And Discussion) Parallel Session: Room 7
18 Zoom Link : https://us06web.zoom.us/j/84036447109?pwd=NsBbvTWSxiDBo5ca7OTio65vvse9rV.1 Moderator: Ratu Ayu Sri Wulandari, SE, M.Sc Host: Alysia Nasywa Azizah (081281078591) Paper Id 132 Title The Influece of Owner Motivation, Owner Commitment, And Organizatioal Readiness on Interest in Preparing Accounting Information in Culinary MSMEs in Purwokerto Author Saskia Wendies Oktaviani, Puji Lestari, Hijroh Rokhayati Time 13.00 – 13.15 (Presentation And Discussion) Paper Id 158 Title Analysis of The Effectiveness and Contribution of Local Taxes as A Source Of Local Revenue Author Nanda Yoga Aditiya & Poppy Dian Indira Time 13.15-13.30 (Presentation And Discussion) Paper Id 190 Title The Influence of Good Corporate Governance, Leverage, and Subsidies on Financial Distress Author Ninda Dwi Safitri & Hijroh Rokhayati Time 13.30-13.45 (Presentation And Discussion) Paper Id 213 Title The Influence of Board of Directors Characteristics on Environmental, Social, and Governance Score Author I Gusti Ayu Amanda Gita Dewi Darmapatni, Dodik Ariyanto, I Ketut Sujana Time 13.45-14.00 (Presentation And Discussion) Paper Id 205 Title Information Technology, Implementation of Sak EMKM, and the Quality of Financial Reporting Author Syifa’ Ibnatu Sulaiman & Eliada Herwiyanti Time 14.00-14.15 (Presentation And Discussion) Parallel Session: Room 8
19 Zoom Link : https://us06web.zoom.us/j/89334125895?pwd=2zRzNcvalleaN0hUZChv7wSyUC0w0l.1 Moderator: Dr. Negina Kencono Putri, M.Si, Ak., CA Host: Melani Sabila Fasya (0895391384867) Paper Id 129 Title Profitability Mediate The Influence of CSR And Company Size on Company Value Author Dwika Damara, Bambang Setyobudi Irianto, Yusriyati Nur Farida Time 13.00 – 13.15 (Presentation And Discussion) Paper Id 154 Title The Effect of Green Accounting, Capital Structure, and Dividend Policy on Firm Value Author Sephia Maharanny & Laeli Budiarti Time 13.15-13.30 (Presentation And Discussion) Paper Id 187 Title Analysis of The January Effect Phenomenon on Capital Markets in ASEAN Countries Author Afiq Chamim Mubaroq & Christina Tri Setyorini Time 13.30-13.45 (Presentation And Discussion) Paper Id 208 Title Accountant Professionalism Based on The Perspective of Accounting Students in West Java Author Syifa Puji Lestari , Sri Mulyati , Trisandi Eka Putri Time 13.45-14.00 (Presentation And Discussion) Paper Id 226 Title The Influence of Financial Literacy, Financial Inclusion, Financial Attitudes, and Taxation Knowledge on The Performance and Sustainability of Small and Medium Industries in Mataram City Author Nurul Istikomah, Baiq Anggun Hilendri Lestari, Rini Ridhawati Time 14.00-14.15 (Presentation And Discussion) Parallel Session: Room 9
20 Zoom Link : https://us06web.zoom.us/j/84203901293?pwd=efyKdmTbFNdGr65nmCbjgxAesbWbjR.1 Moderator: Dr. Bambang Setyabudi I, SE, M.Si, Ak, CA Host: Davinda Angelina Bhayu Putri (081411122005) Paper Id 114 Title Influence of Financial Ratios Toward Return on Assets of Indonesia’s Furniture Companies Author Michael Suryo & Widhy Setyowati Time 13.00 – 13.15 (Presentation And Discussion) Paper Id 135 Title The Influence of Investment Knowledge, Motivation, and Minimum Capital on Investment Interest Author Salma Putri Mellinia, Christina Tri Setyorini, Hijroh Rokhayati Time 13.15-13.30 (Presentation And Discussion) Paper Id 165 Title Determinants of E-Wallet Transaction Value in Generation Z Author Nafita Nuriani, Diah Setyorini Gunawan, Ratna Setyawati Gunawan Time 13.30-13.45 (Presentation And Discussion) Paper Id 194 Title Value Relevance of Accounting Information and Its Benefits to Gen Z Investors Author Muhammad Iffadel Rasyad, Negina Kencono Putri, Laeli Budiarti Time 13.45-14.00 (Presentation And Discussion) Paper Id 227 Title The Influence of Financial Literacy on Financial Management (Study At Gunung Tunak Tourism Park in Mertak Village) Author Rinip Aprilia, Baiq Anggun Hilendri Lestari, Rini Ridhawati Time 14.00-14.15 (Presentation And Discussion) Parallel Session: Room 10
21 Zoom Link : https://us06web.zoom.us/j/83681098021?pwd=zw0Wumibep1n5x4BZFl21JQNn54aK7.1 Moderator: Dr. Widyahayu Warmmeswara Kusumastati, SE, M.Si Host: Qorina Ilmi (0882618832) Paper Id 120 Title Ownership Structures and Social Diclosures: The Moderating Role of Independent Commissioners Author Rannisya Destha Irawan & Supatmi Time 13.00 – 13.15 (Presentation And Discussion) Paper Id 141 Title Factors Affecting Purchase Intention of Thrift Fashion at The Jatim Thrift Expo 2023 Author Anisatul Mardhiyah, Alfina, Marisya Mahdia Khoirina Time 13.15-13.30 (Presentation And Discussion) Paper Id 176 Title Tax Knowledge, Tax Awareness, and Tax Sanctions on Taxpayer Compliance in Paying Motor Vehicle Tax (PKB) a Study on Banjarnegara District OPD Author Fera Hefiana & Bambang Agus Pramuka Time 13.30-13.45 (Presentation And Discussion) Paper Id 199 Title Determinants of Materiality Assessment Disclosure in Sustainability Report Author Putu Mega Anjari & Eka Ardhani Sisdyani Time 13.45-14.00 (Presentation And Discussion) Paper Id 177 Title MSME Perspective in Facing the 11% VAT Rate Increase Author Otiek Prihariningsih & Eliada Herwiyanti Time 14.00-14.15 (Presentation And Discussion) Paper Id 201 Title The Effect of Stock Price, Trading Volume Activity and Abnormal Return on the 2024 Simultaneous Election Event on MNC36 Index Stocks Author Linatul Uyun & Eliada Herwiyanti Time 14.15-14.30 (Presentation And Discussion) Parallel Session: Room 11
22 Zoom Link : https://us06web.zoom.us/j/89737642789?pwd=0me6Cp1T0vqvDIChxM68eDNkIKWwxK.1 Moderator: Willy Sri Yuliandhari., SE., MM., Ak., PhD Host: Yusuf Ahmed (081993690747) Paper Id 117 Title Development Of FHIR (Fast Healthcare Interoperability Resource) In Interopability Data on The Accounting System of RSUD Prof. Dr. Margono Soekarjo Purwokerto Author Ragil Purnomo, Oman Rusmana, Bambang Setyobudi Irianto Time 13.00 – 13.15 (Presentation And Discussion) Paper Id 136 Title The Effect of Leverage and Ownership Structure on Profit Persistence Author Martha Putri Ardeliana, Yeterina Widi Nugrahanti, Jean Stevany Matitaputty, Nunia Wulaningrum Prabowo Putri Time 13.15-13.30 (Presentation And Discussion) Paper Id 167 Title The Influence of Good Corporate Governance , Risk Credit , and Capital Structure Toward Value of The Firm Author Dewanti Ariashinta & Laeli Budiarti Time 13.30-13.45 (Presentation And Discussion) Paper Id 195 Title The Influence of Love of Money, Equity Sensitivity, And Machiavellianism on The Ethical Perceptions of Accounting Students Author Putu Ayu Indira Mahita Putri & Eka Ardhani Sisdyani Time 13.45-14.00 (Presentation And Discussion) Paper Id 123 Title The Influence of Intellectual Intelligence, Motivation and Organizational Culture on The Performance of Millennial Auditors in The Jabodetabek (The Greater Jakarta) Area Author Sheila Kristianto & Yefta Andi Kus Noegroho Time 14.00-14.15 (Presentation And Discussion) Paper Id 146 Title The Influence of Finance Performance to Company Value in Food and Beverages Companies Listed on the Stock Exchange Effect Indonesia Author Rr Puteri Aida Laily Inas & Dona Primasari Time 14.15-14.30 (Presentation And Discussion) Parallel Session: Room 12
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