No.

Name and Year Published in journal

1 Cosmetic Earnings Management in ASEAN Universitas Indonesia

Countries: Detection Method Using (SNA Manado 2013)
Benfords Law (Pradita Nareswari dan Hilda
Rossieta)

2 The Role of Audit Quality in Enhancing the Universitas Indonesia

Market Consequences of Increased (SNA Manado 2013)
Voluntary Disclosure in Different Context of
Accounting Standards: Cross Country
Analysis in Asia (Ratna Wardhani)
3 The Determinants of Corporate Community Universitas Diponegoro
Contributions: Evidence From Indonesian
Firms (Faisal)

IFRS Adoption, Accounting Conservatism, University of Sultan

and Examination on Moderating Effect of Ageng Tirtayasa
Woman Existance in Audit Committee (Tony
Hartanto, Yeni Januarsi, Sabarudin)

4
Analisis Faktor-Faktor yang Mempengaruhi Universitas Indonesia
Ketepatan Waktu Penyampaian Laporan (SNA Manado 2013)
Keuangan di Indonesia (Praditya Syalfiar
Sagita, Fitriany)
 Research Variable

Net Income, Individualism, Uncertainty

avoidance, Economic growth, Relative firm
size, Corruption, Economic Freedom

To test hypothesis : Rules and regulation,

enforcement, average corporate
governance quality of implementation from
firms in the country. To control firm effect:
profitability measured by ROA, leverage
measured by debt equity ratio, sales
growth, and firm size.
Dependent: Community contributions.
Independent: Industrytype, Ownership.
Control: Profitability, Firm size

independent variable in this study is IFRS

Variabel Dependen: Audit report lag.

Variabel Independen: Rotasi Audit, Berita
baik/buruk, keadaan rugi/kerugian, Jumlah
anak perusahaan, opini audit, probabilitas
kebangkrutan. Variabel Kontrol: ukuran
perusahaan, dummy ukuran KAP
 Population and Sample Data Analysis Technique

Population: all companies in ASEAN Descriptive statistic, detectinh

countries; Sample: companies listed in Bursa cosmetic earning
Malaysia, Hanoi Stock Exchange, Hochiminh management using Benford's
Stock Exchange, Indonesia Stock Exchange, Law, Testing correlation of
The Philippine Stock Exchange, The Stock ranked data using Spearmans
Exchange of Thailand, and Singapore correlation test.
Exchange.

Poulation: companies listed on the India, several measurement of

Indonesia, Japan, Malaysia, Philippines, and market consequences:
Singapore, and Thailand Stock Exchange. cumulative abnormal return,
Sample: Manufacturing listed company (with price volatility, trading
first digit Primary US SIC Code 1,2,3,5,7 and volume, and bid ask spread
8), Company with difference fiscal period
ended December 31, Firms with incomplete
annual report data or annual report not in
English, Other incomplete data.
Population:1623 companies listed on the Ordinary Least Square (OLS)
Indonesia Stock Exchange (IDX) from 2008 multiple regressions as the
through 2011 financial year. Sample: 143 main statistical technique to
companies based on the availability of their test these hypotheses
2008-2011 annual and/or sustainability
reports

Population:113 manufacturing company Descriptive Statistic,

listed in IDX in 2011. Sample: 38 companies Discretionary Accrual
 Results and Description

Cosmetic earnings management has very significant

correlation with relative firm size, corruption, and economic
freedom. Uncertainty avoidance has mid correlation with
cosmetic earnings management. Individualism only has low
correlation with cosmetic earnings management. Contrast
with hypothesis, economic growth has no correlation with
cosmetic earnings management. Individualism has positive
correlation which means that managers try to gain more
benefit for themselves. Uncertainty avoidance has a
negative correlation, corresponding to the hypothesis that
society comfortable with uncertainty and ambiguity more
tolerable to deviations. Positive correlation between relative
firm size and cosmetic earning management support
argument that more pressure to meet or beat the analyst
expectations, more bargaining power to auditor, and more
chances to manage earnings, force management to
exercise cosmetic earnings management: Negative
correlation for corruption showed that cosmetic earnings
management is not attractive to management when they
can do other corrupt action to maximize their gain. Last,
positive correlation for economic freedom support penalty
hypothesis, where high economic freedom force
management to do more sophisticated earnings
management

Higher quality of reporting environment cannot increase the

market consequences of increased voluntary disclosure.
The role of auditor in increasing the effect of increased
voluntary disclosure, by decreasing asymmetric
information, is higher in a country that adopt international
best practice in financial reporting. the increased level of
voluntary disclosure gives positive consequences
significantly to the market by increasing the cumulative
abnormal return, increasing average trading volume, and
decreasing asymmetric information.
The type of ownership is related to the amount of
community contributions. From stakeholder theory
viewpoint, the result provides support that firms may reap
benefits from community contributions and obtain
cooperation and support from stakeholders such as
employees, customers, and local community. SoEs pay
much attention to community contributions. Industry type is
as a determinant of community contributions. Firms in high
profile industries give more in community contributions.

The results of this study indicate that the convergence of

PSAK with IFRS can significantly decrease accounting
conservatism practice. The use of the fair value required
under IFRS will make financial statements more relevant
and consistent to the realities of the recent economic
conditions. In other words, IFRS is more neutral in
recognizing bad news and good news. the results showed
that the presence of women in the audit committee could
mitigate the effect of the convergence of PSAK with IFRS on
accounting conservatism practice. The presence of women
in the audit committee membership could mitigate the
effect of the convergence of PSAK with IFRS on
accounting conservatism practice.