Business Innovation and Development in Emerging Economies
Proceedings of the 5th Sebelas Maret International Conference on Business, Economics and Social Sciences (SMICBES 2018), July 17-19, 2018, Bali, Indonesia

Table of Contents

Auditing

Audit firm selection and voluntary audit firm rotation: Which factors matter?
Sulhani & N.K.E. Putri

Analysis of the effect of public accounting firm size on audit fee in Indonesia
E. Nurjanah & V. Diyanty

The effects of gender, task complexity, obedience pressure, auditor experience, and knowledge audit on audit judgment
M. Khaddafi, St. Dwiarso Utomo, Z. Machmuddah, I.D. Pamungkas & F. Milanie

The moderating effect of managerial ownership and institutional ownership on auditor opinion, and auditor switching for fraudulent financial statements
Z. Machmuddah, St. Dwiarso Utomo & I.D. Pamungkas

The impact of debt covenants violation on audit fee
J. Kania & Fitriany

Banking

Accounting and capital measurement of banking risk: Evidence from the Indonesian banking industry 2011–2015
W. Ruben Lumbantobing

The effect of financial ratios to profitability bank BUKU 3 listed on Indonesia Stock Exchange
R.F. Kaban, P. Hadiyati & O. Rahmawati

The impact of variables of macroeconomic and bank-specifics on non-performing loan in banking industry in Indonesia
M.L.A. Kurniawan, S.A.T. Rahayu & A. Suryantoro

Business strategy

Greengrocers, fish sellers, butchers, and chicken sellers at traditional markets: Model of business governance and business behavior
T.A. Lubis, Firmansyah & R. Savitri

Corporate finance

Bankruptcy prediction of manufacturing companies using Altman and Ohlson model
A.M. Putri & I. Gandakusuma

Valuation of stock using the discounted cash flow model and Ministry of Finance regulation: Study of PT Indosat Tbk
A.M. Nathalia & Z. Dalimunthe

Do corporate governance, firm characteristics, and financial ratio affect firm performance?
Evita & S. Christina

The effect of managerial ownership on liquidity, agency cost and performance of credit society banks in West Nusa Tenggara Province of Indonesia
I.N.N.A. Putra, S.S.A. Mannan, T.A. Gumanti & N. Sukendri

Comparing properties of net income and total comprehensive income: A study on manufacturing industry in Indonesia
R. Yulianti, A.K. Widagdo, D. Setiawan & B. Sutopo

Firm characteristics, financial leverage, corporate governance, and earnings management in Indonesia
Y.K. Susanto & V. Agness

Profile analysis of the importance of equity financing decisions on Package IPO (PIPO) and Shares-only IPO (SIPO) in Indonesia
C. Dhevi, Y. Soesetio & D.Q. Octavio

Factors influencing income smoothing in manufacturing companies listed on the Indonesia Stock Exchange
B.K.D. Cahyo & N. Alexander

Development

Model of Human Resource Development (HRD) in the context of Indonesian food security
M. Ali, J. Siswanto, Sardiyo & F.C. Utomo

Does the tourism sector effectively stimulate economic growth in ASEAN member countries?
A.A.A. Islam & L.I. Nugroho

Entrepreneurship

Intrapreneurship of handwoven crafts toward economic democracy in the border area of SajinganBesar, Indonesia
Elyta

Financial accounting

Quality analysis of accounting information after adoption of International Financial Reporting Standards
K.A. Rahayu, O.S. Heningtyas & Payamta

Financial reporting and disclosure

Information content of forward-looking disclosure
E. Gantyowati, Payamta, J. Winarna & A. Wijayanto

Sustainability report, financial performance and investor reaction: A partial least square perspective of Indonesian public companies
I. Maulidya, I. Ulum, T. Nur & E.D. Wahyuni

Corporate governance supervision aspect and corporate characteristics on environment disclosure (case study in manufacturing companies in IDX 2012–2016 period)
R.M. Zahri & Muthmainah

HRM & OB

A study of employee engagement at Bisnis Indonesia
H.B. Winarko & S. Sihombing

Analysis of leadership and work discipline in improving the performance of employees at the general bureau, staffing and organization of the Ministry of Tourism
B. Hasmanto, U. Rusilowati & L. Herawaty

Innovation and strategic management

Redesigning business model on small and medium-sized enterprises
Faisal & S.K. Widhaningrat

Exploring the empirical framework of sustainable innovation-supporting resources and their role in the control of market targets (An empirical study of Indonesian

batik SMEs)
Sudarwati & A.I. Setiawan

Intellectual capital

Intellectual capital disclosure and post-issue financial performance
W. Widarjo, Rahmawati, A.K. Widagdo & E.A. Sudaryono

Macro and monetary economics

What do you want from me? Demand for skilled labor in the global value chain: The case of Indonesia’s apparel industry
M.A.P. Prabowo, P. Wicaksono & T. Bakhtiar

Fair treatment in employment of global production networks: Lessons from the Indonesian footwear industry
R.E. Mulyanti, P. Wicaksono & T. Bakhtiar

Decent work in global apparel production networks: Evidences from Indonesia
F.N. Diana, P. Wicaksono & T. Bakhtiar

The implication of loan-to-value ratio on credit housing demand in Indonesia
L.R. Fauzia, S.A.T. Rahayu & A.A. Nugroho

Globalization in automotive industry: Can Indonesia catch-up with Thailand?
A.R. Hasiholan & K. Verico

Panel data regression and support vector regression for Indonesian private external debt analysis
J. Diani & Z. Rustam

Determinant factors of external debt in ASEAN-8, 2005–2016
A. Ariani & M. Cahyadin

Marketing

A study of the role of altruism in the process of individual behavior in donating blood
B. Haryanto, P. Suryanadi, B. Setyanta & E. Cahyono

Self-monitoring in impulse buying: Effect of religiosity
W. Maryati, S. Hartini & G.C. Premananto

Effect of religiosity and reference groups on intention to use Sharia bank products: Mediation role of cognitive and affective attitudes
Muthmainah & M. Cholil

Identifying antecedents of loyalty to public transportation: A case study of the online taxi motorbike service GrabBike
V. Briliana & A.B. Adkatin

Celebgram endorsement: The influences of attractiveness, power, and credibility towards brand image and purchase intention
C.H. Pangaribuan & A. Maulana

The factors affecting customer satisfaction, loyalty, and word of mouth towards online shopping for millennial generation in Jakarta
M.G. Alif, C.H. Pangaribuan & N.R. Wulandari

How value co-creation works in agri-food context? A future thinking for horticulture product marketing
H.N. Utami, E. Alamanos & S. Kuznesof

The impact of service innovativeness on self-congruity and functional congruity with motivation to innovate as moderation variable
Kristiningsih, S. Hartini & U. Indrianawati

Micro, small and medium enterprises

Training in bookkeeping and financial management for revitalization of traditional market (study case: Sukatani Market Depok, West Java)
M. Safitry & R.F. Kaban

Operation management

Freedom of parties to determine the form and content of the agreement in a contract of construction services
D. Anggraeni

Engineering–Procurement–Construction (EPC) mega project: Analysis of the dominant cost factors and viable solutions
M.A. Rezky & Arviansyah

Cost inefficiency of large and medium industries in Indonesia
A. Riyardi, Triyono & Triyono

Performance analysis of tinplate’s main raw material procurement process using the SCOR (Supply Chain Operations Reference) model
R.D. Wulandari & R.D. Kusumastuti

Offshore workover rig barge optimization in support of oil and gas well operation activity in CNOOC SES Ltd using mixed-integer programming method
M. Abdillah & M.E. Harahap

Development strategies for the sharia banking industry in Indonesia using an analytic network process method
A.S. Rusydiana, F.F. Hasib & L.N. Rani

Production allocation and scheduling at a pharmaceutical plant
C.P. Sari & R.D. Kusumastuti

Application of fuzzy kernel robust clustering for evaluating the internationalization success of companies
Z. Rustam, F. Yaurita & M.J. Segovia-Vergas

Public sector accounting and governance

Open government: Does local wisdom matter? (Case from East Java, Indonesia)
I. Supheni, A.N. Probohudono & A.K. Widagdo

Risk management

Corporate governance, risk, firm size, financial performance and social performance: Granger causality and path analysis
L. Desiana, F. Africano & Aryanti

Default risk modeling of working capital loans to palm oil farmers in Nagan Raya Regency, Aceh Province, Indonesia
Y. Nugroho & K.S. Maifianti

Comparative financial risk of conventional and Islamic bank
O.S. Heningtyas, K.A. Rahayu & Payamta

Social sciences

Social performance measurement through local culture in microfinance institutions
I.P. Astawa, I.M. Sudana, N.G.N.S. Murni & I.G.N. Sanjaya

How to develop cultural capital in order to improve academic achievement from a gender perspective
D.R. Swaramarinda

Technology management and information system

The intention to use information technology system: Survey of hospital employees in Solo
D. Setyawan, D.A. Pitaloka, N.A. Budiadi, Y. Kristanto & B. Setyanta

Factors affecting the quality of accounting information systems in Indonesian’s higher education (research model)
C.D.K. Susilawati, Jerry, Y. Carolina & Rapina

The role of management control systems in aspects of managerial entrepreneurship
S.A. Syahdan, Rahmawati, Djuminah & E. Gantyowati

Tourism management

Determinants of health-visit appeal in terms of medical tourism
R.T. Ratnasari, Sedianingsih & A. Prasetyo