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Keyword Index A: SNA VIII Solo, 15 - 16 September 2005
Keyword Index A: SNA VIII Solo, 15 - 16 September 2005
KEYWORD INDEX
A
Abnormal accrual
514
Abnormal return
203;223
Accounting information
87
Accounting information
strategy
Accrual
747
Budget participation
656
Business performance
694
Business process
820
820
708
441
Capability of information
system personnel
Capital
340
117
Cash flow
Cash flow component
460;514
308
774
736
880
Chi-square test
441
Agency problems
262
504
Alliance
207
Client characteristics
46
Amortization
325
941
195
903
667
917
308
836
Asymmetric information
117
Client size
941
Audit committee
147
917
Audit judgment
903
Client-public accountant
firms relationship
Client's audit experience
903
Audit experience
903
941
Clients' expectations
903
Auditee-auditor relationship
characteristic
Auditing
46
Comitment escalation
747
Company size
379
917;955
Company's growth
966
Auditor characteristics
46
136
Auditor independence
917
46
Auditors
617
Company's operating
leverage ratios
Company's profitability ratios
136
Auditor litigation
136
Auditors' individual
characteristics
Auto regressive model
929
Competitive dinamycs
820
Complience reporting
248
Computer anxiety
894
Conservatism
396
Corporate governance
248;475
Corporate governance
mechanism
Corporate ownership
172
504
B
Bankcruptcy of bank
340
441;966
955
Benevolents
617
Board characteristics
248
Bond performance
355
656
262
379
1
100
Customer capital
694
70
D
808
Financial performance
23;37;808
Financial ratios
277;441;524
791
Data envelopment
analysis (DEA)
Debt
262
Financial risk
340
Debt ratio
288
Financial statement
325
Diamond specification
694
Firm characteristic
367
Disclosure
379
941
117
Firm size
631
Discretionary accruals
117
Firm value
297
Diversification
297
207
Dividend
288
Formalization of information
system development
Formalization of policy
836
Divestiture
631
Dividend announcements
75
Formalization relations
631
Dividend payout
262
Format rasio
849
23
849
Dividend-signaling hypothesis
23
Framing
736;955
Downgrade
355
Friday returns
491
929
E
E/P Ratios
Earned income
554
159
Earnings
1;308;460;514
Earnings management
100;117;172;514
Earnings quality
147;172
147
849
Efficiency
524
Employee intensity
667
Endowed income
554
Entitleds
617
Enviromental performance
37
Ethical behaviour
617
Ex ante uncertainty
11
Excess value
297
880
617
G
Gaya kepemimpinan
586
Gender
631
667
Geografies segments
941
966
941
238
Goodwill
325
Governmental auditor
979
504
Gross profit
159
H
Hirarki akuntan
634
Human capital
694
I
Income (Inequality)
759
Income smoothing
136
Individual performance
722
Facilitating conditions
880
Individual-group decision
747
Financial distress
340;396;460
Industrial type
136
71
Industry
367
Information content
355
Information system
866
Macro economic
367
11;87
Macro variables
504
Initial return
11;87;538
Macroeconomic growth
667
Instrumental variables
396
708
Intellectual capital
694
Management performance
565
708
Managerial ownership
262
617
Managerial performance
656
Internal market
297
Market efficiency
514
Inventory
955
Market reaction
75;159
Investor motivation
195
565
IPO
538
Measurement performance
systems
Men
617
37
Mentoring
676
IT Investments
808
Monday returns
491
64;87;966
223
Jenis Industri
538
Net profit
159
656
791
Job satisfaction
676
722
JSX
195
87
Junior
617
903
223
Kinerja keuangan
238
Kinerja manajerial
586
Komitmen afektif
643
Komitmen berkelanjutan
643
Organization procedures
631
Komitmen organisasi
586
Organization size
836
Komitmen profesional
643
Over reaction
64
Kurs
538
O
Operating profit
L
Last two weeks
491
Leverage
379
Liquidity ratio
288
Loser-Winner
159
64
Partisipasi anggaran
586
Pengelolaan laba
475
849
849
631
Perception
617
Performance
676
72
277
894
Performance measure
774
Smoother companies
223
774
Social norms
880
396
Social security
759
223
Sticky cost
667
Poverty
759
Stock return
504
Proffesion ethics
617
Strategic decision
736
Profile
379
Structural capital
676
Profit center
565
820
Profitability
379
Struktur kepemilikan
238;475
Profitability ratio
288
367
631
System quality
866
Q
Qualitiy measurement
866
880
554
524
Tax tariff
554
Rating announcement
355
Technology
722
Rational factors
774
617
Real
195
491
Reliance
722
Time-varying
491
538
836
Reputation of public
accounting firm
Return
966
Total aktiva
538
288
565
Return on asset
37
223
Return stock
308
Transparency
248
Reward systems
565
Turnover intention
676
ROE
538
441
Role conflict
676
Ukuran perusahaan
475
Underpricing
538
Sampling Audit
979
Selection Bias
979
Up grade
355
Selling
667
836
Senior
617
791
Signaling theory
396
836
Significantly influences
277
User satisfaction
866
379
Utilization
774
136
880
836
73
V
Value chain
820
Value of firms
248
W
Weak form efficient market
491
Welfare
759
Women
617
Y
Yield to maturity
355
74
AUTHOR INDEX
H
A
Ahmad, Hamzah
Alim, M. Nisarul
Amrul S, Sadat
Anindhita, Anggara A.
Apriani, Lisia
Ari, Syahril
Ariyani, Yayuk
Ariyanto, Andry
Astuti, Istiati Diah
Astuti, Partiwi Dwi
Atmini, Sari
941
941
866
325
75
23
808
11
894
694;880
460
B
Baridwan, Zaki
Bastian, Indra
Biyanto, Frasto
Boediono, Gideon SB.
Budileksmana, Antariksa
Budiyanto, Enjang Tachyan
355
759
667
172
491
903
676
514
E
Effriyanti
Ekawati, Erni
Ekayani, Ni Nengah Seri
747
1
820
F
Fanny, Margaretta
Febrianto, Rahmat
Fitriany
Fuad
966
23;159
791
262
G
Ghozali, Imam
Gumanti, Tatang Ari
774
117
367
297
238
136
849
I
Ika, Siti Rohmah
Ikhsan, Arfan
Irawati, Yuke
Iyhig, Wulan
524
708
929
759
J
Januarti, Indira
Jumaili, Salman
903
722
C
Cahyono, Dwi
Cahyonowati, Nur
Halim, Abdul
Halim, Julia
Hamzah, Ardi
Harto, Puji
Hastuti, Theresia Dwi
Herawaty, Arleen
Heriningsih, Sucahyo
656;820
11
554
836
917
23
631
248
L
Lekatompessy, Jantje Eduard
Lestari, Murti
Listianingsih
Lo, Eko Widodo
643
504
565
396
M
Mardiyah, Aida Ainul
Martani, Dwi
Mayangsari, Sekar
Meiden, Carmel
Meriewaty, Dian
Mukhlasin
Mulia, Teodora Winda
Mursalim
565
325;538
46
117
277
929
631
195
75
N
Nashih, Moh.
Nasir, Mohamad
Nugrahaningsih, Putri
554
903
617
475
100
O
Oktorina, Megawati
288
Widiastuty, Erna
Windyastuti
Wuryan A
159
667
460
207
929
808
R
Raharja, Surya
Rahmawati
Rasdianto
Ratmono, Dwi
Riyanto LS, Bambang
Utama, Siddharta
Utami, Wiwik
979
64;308
708
514
248
Yolana, Chastina
Yulianti
Yusfaningrum, Kusnariyanti
Yushanti, Lucia
Yusnaini
538
791
656
849
736
Z
Zu'amah, Surroh
Zuhrotun
Zulaekha
441
355
820
S
Sabeni, Arifin
Saputra, Sylvia
Sembiring, Eddy Rismanda
Setyani, Astuti Yuli
Sihaloho, Ferry Laurensius
Siregar, Sylvia Veronica NP.
Suartana, I Wayan
Suaryana, Agung
Subekti, Imam
Sudaryono, Eko Arief
Sudibyo, Bambang
Suharli, Michell
Sukarno, Hari
Sulistio, Helen
Sumarno, J.
Sunarta, I Nyoman
Suryani, Tri
Suryaningsum, Sri
Susi
Suwito, Edy
Syar'ie, Ahyadi
694
966
379
277
774
475
955
147
223;941
894
46
288
340
87
596
880
64
849
37
136
866
T
Tobing, Rudolf Lumban
117
76