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

Accrual-based and cash flowbased

Accruals

Budget participation

656

Business performance

694

Business process

820

Business process performance

820

Business unit performance

708

441

Capability of information
system personnel
Capital

340

117

Cash flow
Cash flow component

460;514
308

Adoption and implementation

774

Causal cognitive mapping

736

Affect toward use

880

Chi-square test

441

Agency problems

262

Classical linier model

504

Alliance

207

Client characteristics

46

Amortization

325

Client cycle time

941

Artificial and classificatory

smoothing
Asset intensity

195

903

667

Client importance for public

accountant frms
Client preference

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

Audit report lag

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

Company's net profit margin

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

Bankruptcy prediction model

441;966

Belief adjustment model

955

Benevolents

617

Board characteristics

248

Bond performance

355

Budget goal commitment

656

262

Corporate social responsibility

disclosure
Corporate valuation

379
1

Cost of equity capital

100

Customer capital

694

70

SNA VIII Solo, 15 16 September 2005

D
808

Financial performance

23;37;808

Financial ratios

277;441;524

Financial report ethics

791

Data envelopment
analysis (DEA)
Debt

262

Financial risk

340

Debt ratio

288

Financial statement

325

Diamond specification

694

Firm characteristic

367

Disclosure

379

Firm cycle time

941

Disclosure (Kep. 38/PM/1996)

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

Dividends changes policy

23

Format skematik (kartun)

849

Dividend-signaling hypothesis

23

Framing

736;955

Downgrade

355

Friday returns

491

Dysfunctional audit behavior

929

E
E/P Ratios

Earned income

554

Earning response coefficient

159

Earnings

1;308;460;514

Earnings management

100;117;172;514

Earnings quality

147;172

Earnings response coefficient

147

Efektif dan efisien

849

Efficiency

524

Employee intensity

667

Endowed income

554

Entitleds

617

Enviromental performance

37

Ethical behaviour

617

Ex ante uncertainty

11

Excess value

297

Expected consequences of use

880

External locus of control

617

G
Gaya kepemimpinan

586

Gender

631

General and administrative cost

667

Geografies segments

941

Going concern audit opinion

966

Going concern opinion

941

Good coorporate governance

238

Goodwill

325

Governmental auditor

979

Granger causality model

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

SNA VIII Solo, 15 16 September 2005

Industry

367

Information content

355

Information system

866

Macro economic

367

Initial public offering (IPO)

11;87

Macro variables

504

Initial return

11;87;538

Macroeconomic growth

667

Instrumental variables

396

Management accounting systems

708

Intellectual capital

694

Management performance

565

Intensity of market competition

708

Managerial ownership

262

Internal locus of control

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

ISO 14001 certification

37

Mentoring

676

IT Investments

808

Monday returns

491

Jakarta stock exchange

64;87;966

Negative earnings surprise

223

Jenis Industri

538

Net profit

159

Job relevant information

656

New accounting students

791

Job satisfaction

676

New information system

722

JSX

195

Non accounting information

87

Junior

617

Non audit services provided by

public accountant firms
Non smother companies

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

Penyajian informasi akuntansi

849

Penyajian informasi dalam

format laporan keuangan
Perceived barriers

849
631

Perception

617

Performance

676

72

SNA VIII Solo, 15 16 September 2005

Performance changes of firms

277

Skill of computer use

894

Performance measure

774

Smoother companies

223

Political and organizatonal

culture factors
Positive accounting theory

774

Social norms

880

396

Social security

759

Positive earnings surprise

223

Sticky cost

667

Poverty

759

Stock return

504

Proffesion ethics

617

Strategic decision

736

Profile

379

Structural capital

676

Profit center

565

Structural equation modeling

820

Profitability

379

Struktur kepemilikan

238;475

Profitability ratio

288

Syariah stock beta

367

Public accounting firm

631

System quality

866

Q
Qualitiy measurement

866

Task technology fit

880

Tax player complience

554

Tax reform 2000

524

Tax tariff

554

Rating announcement

355

Technology

722

Rational factors

774

617

Real

195

The ethic code of the indonesian

accountants associate
The monday effect

491

Reliance

722

Time-varying

491

Reputasi Penjamin Emisi

538

Top management support

836

Reputation of public
accounting firm
Return

966

Total aktiva

538

288

565

Return on asset

37

Total quality management

(TQM)
Trading volume activity

223

Return stock

308

Transparency

248

Reward systems

565

Turnover intention

676

ROE

538

Two-group discriminant analysis

441

Role conflict

676

Ukuran perusahaan

475

Underpricing

538

Sampling Audit

979

Selection Bias

979

Up grade

355

Selling

667

836

Senior

617

Senior accounting students

791

Signaling theory

396

User accounting information

system satisfaction
User accounting information
use
User involvement

836

Significantly influences

277

User satisfaction

866

Size of board commissioner

379

Utilization

774

Size of the company

136

Utilization and performance

880

836

73

SNA VIII Solo, 15 16 September 2005

V
Value chain

820

Value of firms

248

W
Weak form efficient market

491

Welfare

759

Women

617

Y
Yield to maturity

355

74

SNA VIII Solo, 15 16 September 2005

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

Komalasari, Puput Tri

Komara, Acep
Koroy, Tri Ramaraya
Kurniawan, Bobby
Kusuma, Indra Wijaya
Kusumawati, Dwi Novi

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

SNA VIII Solo, 15 16 September 2005

N
Nashih, Moh.
Nasir, Mohamad
Nugrahaningsih, Putri

554
903
617

475
100

O
Oktorina, Megawati

288

Widiastuty, Erna
Windyastuti
Wuryan A

159
667
460

Pebrikasari, Patricia Ajeng

Petronila, Thio Anastasia
Prabowo, Ronny

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