PROCEEDINGS INTERNATIONAL SEMINAR ON ACCOUNTING SOCIETY

Proceedings International Seminar on Accounting Society is a publication media of scientific research in the field of accounting published by Universitas Pamulang periodically every two years. This proceeding itself is the result of the Call for Papers - International Seminar on Accounting for Society dissemination forum, which is a biennial event organized by the Accounting Department, Faculty of Economics, Universitas Pamulang.

This proceeding contains 30 (thirty) research papers from various research results both theoretical and empirical studies with sub-themes of Accounting, Finance and Banking, Good Corporate Governance, Management, Regional Economic, and so on sent by lecturers, researchers, and students from both State Universities (PTN) and private universities (PTS) from several countries. The article must be written in English.

E-ISSN: 2774-2539


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Vol 3, No 1 (2022): PROCEEDINGS INTERNATIONAL SEMINAR ON ACCOUNTING SOCIETY

Table of Contents

Articles

Zainal Arifin, Julian Maradina
THE EFFECT OF AUDITOR'S REPUTATION AND GROWTH COMPANY ON INCOME SMOOTHING
PDF
1-7
Indah Widyastuti, Rosita Wulandari, Dinar Ambarita, Dewi Rani Gustiasari
THE EFFECT OF LEVERAGE AND CAPITAL INTENSITY ON TAX AVOIDANCE WITH FIRM SIZE AS MODERATE VARIABLES
PDF
8-18
Didik Setiawan, Yenni Cahyani
THE EFFECT OF TAX PLANNING, DEFERRED TAX EXPENSE, CURRENT TAX EXPENSE AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT
PDF
19-30
Imran Ilyas, Octojaya Abriyoso
THE EFFECT OF THERAPEUTIC COMMUNICATION ON PATIENT SATISFACTION OF RAJA AHMAD TABIB HOSPITAL IN RIAU ISLANDS PROVINCE DURING THE COVID-19 PERIOD
PDF
31-42
Danang Satrio, Didha Putri Citradika, Rika Adriyana
ANALYSIS OF ACCOUNTING INFORMATION SYSTEM IN INTERNAL CONTROL OF REVENUE IN REGIONAL PUBLIC HOSPITAL IN THE PANDEMIC ERA
PDF
43-54
Ahmad Muzzayyin Misbahul Fajri, Putri Nurmala, Akhmad Sigit Adiwibowo, Amar Abdurrauf
DETECTING FINANCIAL STATEMENT FRAUD BY BUMN LISTED COMPANIES: THE RELIABILITY OF THE BENEISH M-SCORE MODEL
PDF
55-67
Yudi Guntara, Rahma Wiyanti
THE EFFECT OF KAP REPUTATION, AUDITOR TURNOVER, AND FINANCIAL DISTRESS ON AUDIT DELAY
PDF
68-77
Adih Supriadi, Ani Kusumaningsih, Erwin Rasjid, Sugiyanto Sugiyanto, A M Amiri
THE EFFECT OF COMPANY ACTIVITIES AND AUDIT COMMITTEE ON DISCLOSURE OF SUSTAINABILITY REPORTS
PDF
78-90
Rizky Andrean, Fitri Mukarromah, Hidayatul Sibyani, Hendri Hermawan Adinugraha, Achmad Tubagus Surur
CREATIVE ECONOMY DEVELOPMENT BASED ON LOCAL WISDOM (Study on Batik Pesisir Pekalongan)
PDF
91-102
Adhitya Putri Pratiwi, Sri Nitta Crissiana Wirya Atmaja
INVESTMENT OPPORTUNITY SET, TAX AVOIDANCE AND CAPITAL STRUCTURE AS A FIRM VALUE DETERMINANTS
PDF
103-113
Julied Kelmaskosu
THE EFFECT OF THE APPLICATION OF ACCOUNTING INFORMATION SYSTEMS, INTERNAL CONTROL SYSTEMS AND HUMAN RESOURCE COMPETENCIES ON THE QUALITY OF FINANCIAL REPORTS (Empirical study on BAPPEDA of The Aru Island Regency)
PDF
114-125
Mupi Juliani, Shinta Ningtiyas Nazar
THE INFLUENCE OF AUDIT COMMITTEE, AUDIT DELAY AND COMPANY GROWTH ON FIRM VALUE
PDF
126-135
Melli Indriyani, Shinta Ningtiyas Nazar
THE EFFECT OF CORPORATE GOVERNANCE, EARNING POWER, AND AUDITOR INDEPENDENCE ON EARNINGS MANAGEMENT
PDF
136-152
Resky Putri Ramadhani, Rr. Yoppy Palupi Purbaningsih
THE EFFECT OF TAX AVOIDANCE ON THE VALUE OF THE COMPANY BY USING THE SIZE OF THE COMPANY AS A MODERATING VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2016 – 2020
PDF
153-165
Tubagus Reza Maulana, Nofryanti Nofryanti
INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, TAX LOSS COMPENSATION AND SALES GROWTH ON TAX AVOIDANCE
PDF
166-174
Hurriyaturrohman Hurriyaturrohman, Indupurnahayu Indupurnahayu, M. Nur Rizqi, Agus Nalfy, M. Imam Sundarta
ANALYSIS OF FACTORS AFFECTING AUDIT DELAY IN CONSUMER GOODS SYARIAH STOCK COMPANIES LISTED IN THE ISSI FOR THE PERIOD 2015–2020
PDF
175-185
Agus Soekiman, Wiwit Irawati
FACTORS AFFECTING TAXPAYERS IN RESPONDING TO THE APPLICATION LETTER TO COMPLIANCE WITH THE SUBMITTING OF ANNUAL TAXPAYER (Study at the Pratama Tax Service Office Jakarta Pademangan)
PDF
186-195
Silvia Hendrayanti, Fidyah Yuli Ernawati
CREATE A COMPETITIVE ADVANTAGE THROUGH PRODUCT INNOVATION, MARKET ORIENTATION, AND BUSINESS NETWORK
PDF
196-207
Ani Oktavia, Lely Suryani
THE EFFECT OF TAX KNOWLEDGE, TAX PAYER AWARENESS, AND TAX PENALTY ON TAX PAYER COMPLIANCE AT KPP PRATAMA PASAR REBO
PDF
208-217
Kosim Permana, Indah Umiyati
THE EFFECT OF BOARD SIZE, BOARD INDEPENDENCE, AUDIT COMMITTEE TO FINANCIAL DISTRESS DURING COVID-19 PANDEMIC
PDF
218-226
Yenni Cahyani, Autia Istikawati, Lulu Atikah
INFLUENCE OF TAX PLANNING AND INTELLECTUAL CAPITAL ON FIRM VALUE WITH INSTITUTIONAL OWNERSHIP AS MODERATION VARIABLES (Empirical Study on Business Index Companies 27 Period 2016 - 2020)
PDF
227-241
Elsa Dwiyana, Zulfa Rosharlianti
EXCHANGE RATE AS A MODERATE RELATIONSHIP BETWEEN THE EFFECT OF TAX MINIMIZATION AND DEBT COVENANT ON TRANSFER PRICING DECISIONS
PDF
242-256
Selva Temalagi, Fanny Monica Anakotta, Meni D. Siahaya
THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY AND INTERNAL CONTROL ON VALUE FOR MONEY-BASED BUDGET PERFORMANCE
PDF
257-270
Ismi Khairunnisa Mufariq, Ade Imam Muslim
IMPROVING FIRM VALUE BY USING INTELLECTUAL CAPITAL AND CAPITAL STRUCTURE: EVIDENCE FROM LQ45 INDEX
PDF
271-278
Ervina Saptari, Shinta Ningtiyas Nazar
THE EFFECT OF THE AUDIT TENURE, AUDIT COMMITTEE, AND INDUSTRY AUDITOR SPECIALIZATION ON INTEGRATED FINANCIAL REPORTING
PDF
279-290
Ancella Livia, Shinta Ningtiyas Nazar
EFFECT OF HUMAN RESOURCES AUDIT, EMPLOYEE COMPETENCY, AND WORK CULTURE ON EMPLOYEE WORK PRODUCTIVITY (Empirical Study at PT Tri Tirta Permata, South Jakarta)
PDF
291-311
Herdi Kurniawan, Rissam Nawawi, Wahyu Nurul Hidayati
EFFECT OF DEBT LEVEL AND ACCOUNTING CONSERVATISM ON PROFIT MANAGEMENT
PDF
312-332
Alzana Rahma, Umi Kulsum, Rizqi Fitriana Dewi, Shinta Dewi Rismawati, Tamamudin Tamamudin
PEKALONGAN CEKOW SUSHI DIGITAL MARKETING TO INCREASE SALES IN THE PANDEMIC
PDF
333-350
Alzana Rahma, Umi Kulsum, Rizqi Fitriana Dewi, Shinta Dewi Rismawati, Tamamudin Tamamudin
PEKALONGAN CEKOW SUSHI DIGITAL MARKETING TO INCREASE SALES IN THE PANDEMIC
PDF
333-350
Dewita Febi Silviana, Icih Icih
THE EFFECT OF POLITICAL CONNECTIONS, THE ROLE OF THE INDEPENDENT AUDIT COMMITTEE, AND CEO DUALITY ON AUDIT FEE (Case Study on Consumer Products & Services Sector Companies Listed on the Malaysia Stock Exchange in 2020)
PDF
351-360
Hendar Pradhana, Rapina Rapina
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS, ONLINE-BASED MARKETPLACES AND MARKET BEHAVIOR ON BUSINESS DECISION MAKING AT THE FOURTH INDUSTRIAL REVOLUTION ERA
PDF
361-368
Robiatun Nasipah, Listya Sugiyarti, Sutandijo Sutandijo
DIVIDEND POLICY: INVESTMENT OPPORTUNITY SET, SALES GROWTH, AND MANAGERIAL OWNERSHIP
PDF
369-377
Nunik Nurmalasari, Jashinta Efril, Estu Widarwati
EFFICIENCY AND BANK PERFORMANCE: DATA ENVELOPMENT ANALYSIS (DEA) APPROACH IN INDONESIAN’S SHARIA BANKING
PDF
378-392
Rahayu Choirunnisa, Afridayani Afridayani
THE EFFECT OF DIVIDEND POLICY, PRICE EARNING RATIO, AND CAPITAL STRUCTURE ON COMPANY VALUE (EMPIRICAL STUDY ON MANUFACTURING COMPANIES)
PDF
393-407
Oktri Laldi, Siti Hanah
THE INFLUENCE OF FREE CASH FLOW AND CAPITAL STRUCTURE ON DIVIDEND POLICY (Empirical Study on Manufacturing Companies listed on the Indonesia Stock Exchange 2016-2020)
PDF
408-426
Dina Mellita, Sunda Ariana, Maya Santika
PALEMBANG CULLINARY SMES DURING COVID-19 PANDEMIC OUTBREAK: THE EFFECT OF BUSINESS CAPITAL, LENGTH OF BUSINESS, NUMBER OF WORKER TO THE INCOME OF SMES
PDF
427-438
Rahman Hakim, Henni Rahayu Handayani
THE INFLUENCE OF RECEIPT OF TAX PAYABLE NOTIFICATION LETTER (SPPT), TAXPAYER'S INCOME AND TAXPAYER AWARENESS ON LAND AND BUILDING TAXPAYER COMPLIANCE P2 (Case Study in Cikidang Village, Cikidang District, Sukabumi Regency in 2021)
PDF
439-459
Arini Novandalina, Sarbullah Sarbullah, Rokhmad Budiyono
THE EFFECT OF TAX SANCTIONS, TAXPAYER AWARENESS, AND QUALITY OF TAX SERVICES ON TAXPAYER COMPLIANCE WITH PERSONAL PERSONS AT KPP PRATAMA PATI
PDF
460-466
Ai Yulia Patimah, Dary Fadhlurrahman Ramadhan, Hanifah Hanifah
THE EFFECT OF INDIVIDUAL AUDITOR CHARACHTERISTIC AND T IME BUDGET PRESSURE AGAINST ON AUDITOR'S DYSFUNCTIONAL BEHAVIOUR (Empirical Study on Public Accountant Firm Registered at Indonesian Institute of Certified Public Accountants 2021)
PDF
467-477
Rentohay Forester Manullang, Rapina Rapina
THE EFFECT OF USER PARTICIPATION AND ACCOUNTING PERSONAL TECHNICAL ABILITY ON ACCOUNTING INFORMATION SYSTEM PERFORMANCE
PDF
478-486
Ria Andriyani, Ruruh Dyatmiko
THE EFFECT OF AUDIT QUALITY, FINANCIAL DISTRESS AND AUDIT LAG ON GOING CONCERN AUDIT OPINION
PDF
487-498
Nurlisa Nurlisa, Indawati Indawati
THE EFFECT OF OWNERSHIP STRUCTURE AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE OF COMPANIES (Empirical Study on State-Owned Enterprises listed on the Indonesia Stock Exchange 2015-2020)
PDF
499-512
Fatma Chairunissa, Haryono Haryono
INFLUENCE OF TAX KNOWLEDGE, TAXPAYER AWARENESS AND USE OF E-FILING SERVICES TOWARDS COMPLIANCE OF PRIVATE TAXPAYERS AT PT GUNATRONIKATAMA CIPTA IN 2020
PDF
513-523
Amanda Gea Fanny, Wahyu Nurul Hidayati
EFFECT OF FINANCIAL PERFORMANCE, SALES GROWTH AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS
PDF
524-533
Fidyah Yuli Ernawati, Siti Rochmah
EMPLOYEE DISCIPLINE FACTORS AT THE POPULATION AND CIVIL REGISTRATION DEPARTMENT OF DEMAK DISTRICT
PDF
534-546
Adlan Fariz, Suripto Suripto
EFFECT OF EARNING MANAGEMENT, INVENTORY INTENSITY AND CAPITAL INTENSTY ON TAX AGGRESSIVENESS
PDF
547-562
Adellia Kartika Zulkarnain, Shinta Ningtiyas Nazar
BYSTANDER EFFECT, WHISTLEBLOWING SYSTEM, ORGANIZATIONAL CULTURE AND INTERNAL CONTROL TO THE PREVENTION OF FRAUDULENT FINANCIAL STATEMENTS
PDF
563-573
Elma Oktaviani, Enan Trivansyah
INFLUENCE OF TAX MINIMIZATION AND FOREIGN OWNERSHIP ON TRANSFER PRICING DECISIONS
PDF
574-584
Muhammad Fahmi Abdi, Shinta Ningtiyas Nazar
AUDITOR'S REPUTATION, AGE OF COMPANY, AND FINANCIAL DISTRESS: AUDIT REPORT LAG
PDF
585-597
Yunita Yunanti, Asih Maisaroh, Hendri Hermawan Adinugraha
CONSUMER PREFERENCES TOWARDS ONLINE SHOPPING DURING THE PANDEMIC IN AN ISLAMIC PERSPECTIVE
PDF
598-602
Septian Septian, Suciati Muanifah
THE EFFECT OF FIXED ASSETS INTENSITY, MANAGERIAL OWNERSHIP, AND AUDITOR QUALITY ON TAX AGGRESSIVENESS
PDF
603-614
Sri Kurnia, Rachmad Chartady
THE EFFECT OF FINANCIAL TECHNOLOGY (FINTECH) ON INCLUSIVE FINANCIAL DEVELOPMENT ON MSMEs
PDF
615-625
Hayu Puspita Sari Ndaru Jayanti, Rapina Rapina
EFFECT OF LIQUIDITY, CAPITAL ADEQUACY AND NET INTEREST MARGIN ON CREDIT RISK WITH ITS IMPACT ON PROFITABILITY
PDF
626-635
Ranti Utami, Hendy Satria, Muhammad Isa Alamsyahbana, Novi Chandra Saputra
FINANCIAL DISTRESS: MODEL GROVER MANUFACTURING COMPANY IN INDONESIA
PDF
636-647
Melinda Tri Utami, Ajimat Ajimat
THE INFLUENCE OF CORPORATE GOVERNANCE, INVENTORY INTENSITY, CAPITAL INTENSITY ON TAX AGGRESSIVENESS
PDF
648-659