SNA VIII Solo, 15 – 16 September 2005

KEYWORD INDEX Budget participation 656

Business performance 694
Business process 820
A Business process performance 820
Business unit performance 708
Abnormal accrual 514
Abnormal return 203;223
Accounting information 87
C
Accounting information 747
strategy Capability of information 836
Accrual 308 system personnel
Accrual-based and cash flow- 441 Capital 340
based Cash flow 460;514
Accruals 117 Cash flow component 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 195 Client importance for public 903
smoothing accountant frms
Asset intensity 667 Client preference 917
Asymmetric information 117 Client size 941
Audit committee 147 Client-public accountant 903
Audit experience 917 firms relationship
Client's audit experience 903
Audit judgment 903
Clients' expectations 903
Audit report lag 941
Comitment escalation 747
Auditee-auditor relationship 46
characteristic Company size 379
Auditing 917;955 Company's growth 966
Auditor characteristics 46 Company's net profit margin 136
Auditor independence 917 Company's operating 136
Auditor litigation 46 leverage ratios
Company's profitability ratios 136
Auditors 617
Competitive dinamycs 820
Auditors' individual 929
characteristics Complience reporting 248
Auto regressive model 504 Computer anxiety 894
Conservatism 396
Corporate governance 248;475
B Corporate governance 172
mechanism
Bankcruptcy of bank 340
Corporate ownership 262
Bankruptcy prediction model 441;966
Corporate social responsibility 379
Belief adjustment model 955 disclosure
Corporate valuation 1
Benevolents 617
Cost of equity capital 100
Board characteristics 248
Customer capital 694
Bond performance 355
Budget goal commitment 656

70
SNA VIII Solo, 15 – 16 September 2005

D Financial performance 23;37;808

Financial ratios 277;441;524
Data envelopment 808
analysis (DEA) Financial report ethics 791
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 Formalization of information 836
Divestiture 207 system development
Formalization of policy 631
Dividend 288
Formalization relations 631
Dividend announcements 75
Format rasio 849
Dividend payout 262
Format skematik (kartun) 849
Dividends changes policy 23
Framing 736;955
Dividend-signaling hypothesis 23
Friday returns 491
Downgrade 355
Dysfunctional audit behavior 929
G
E Gaya kepemimpinan 586
Gender 631
E/P Ratios 1
General and administrative cost 667
Earned income 554
Geografies segments 941
Earning response coefficient 159
Going concern audit opinion 966
Earnings 1;308;460;514
Going concern opinion 941
Earnings management 100;117;172;514
Good coorporate governance 238
Earnings quality 147;172
Goodwill 325
Earnings response coefficient 147
Governmental auditor 979
Efektif dan efisien 849
Granger causality model 504
Efficiency 524
Gross profit 159
Employee intensity 667
Endowed income 554
Entitleds 617 H
Enviromental performance 37
Hirarki akuntan 634
Ethical behaviour 617
Human capital 694
Ex ante uncertainty 11
Excess value 297
Expected consequences of use 880
I
External locus of control 617 Income (Inequality) 759
Income smoothing 136
F 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 M
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 Measurement performance 565

systems
IPO 538 Men 617
ISO 14001 certification 37 Mentoring 676
IT Investments 808 Monday returns 491

J N
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 903
public accountant firms
Non smother companies 223
K

Kinerja keuangan 238

O
Kinerja manajerial 586
Komitmen afektif 643 Operating profit 159
Komitmen berkelanjutan 643 Organization procedures 631
Komitmen organisasi 586 Organization size 836
Komitmen profesional 643 Over reaction 64
Kurs 538

L P

Partisipasi anggaran 586

Last two weeks 491
Pengelolaan laba 475
Leverage 379
Penyajian informasi akuntansi 849
Liquidity ratio 288
Penyajian informasi dalam 849
Loser-Winner 64
format laporan keuangan
Perceived barriers 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 774 Social norms 880
culture factors
Social security 759
Positive accounting theory 396
Sticky cost 667
Positive earnings surprise 223
Stock return 504
Poverty 759
Strategic decision 736
Proffesion ethics 617
Structural capital 676
Profile 379
Structural equation modeling 820
Profit center 565
Struktur kepemilikan 238;475
Profitability 379
Syariah stock beta 367
Profitability ratio 288
System quality 866
Public accounting firm 631

Q T

Task technology fit 880

Qualitiy measurement 866
Tax player complience 554
Tax reform 2000 524
R
Tax tariff 554
Rating announcement 355 Technology 722
Rational factors 774 The ethic code of the indonesian 617
accountants associate
Real 195 The monday effect 491
Reliance 722 Time-varying 491
Reputasi Penjamin Emisi 538 Top management support 836
Reputation of public 966 Total aktiva 538
accounting firm
Return 288 Total quality management 565
(TQM)
Return on asset 37 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

U
S
Ukuran perusahaan 475
Sampling Audit 979 Underpricing 538
Selection Bias 979 Up grade 355
Selling 667 User accounting information 836
Senior 617 system satisfaction
Senior accounting students 791 User accounting information 836
use
Signaling theory 396 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

73
SNA VIII Solo, 15 – 16 September 2005

V
Value chain 820

Value of firms 248

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 Halim, Abdul 774
Halim, Julia 117
Ahmad, Hamzah 941 Hamzah, Ardi 367
Alim, M. Nisarul 941 Harto, Puji 297
Amrul S, Sadat 866 Hastuti, Theresia Dwi 238
Anindhita, Anggara A. 325 Herawaty, Arleen 136
Apriani, Lisia 75 Heriningsih, Sucahyo 849
Ari, Syahril 23
Ariyani, Yayuk 808
Ariyanto, Andry 11
Astuti, Istiati Diah 894 I
Astuti, Partiwi Dwi 694;880
Atmini, Sari 460 Ika, Siti Rohmah 524
Ikhsan, Arfan 708
Irawati, Yuke 929
Iyhig, Wulan 759
B
Baridwan, Zaki 355
Bastian, Indra 759 J
Biyanto, Frasto 667
Boediono, Gideon SB. 172 Januarti, Indira 903
Budileksmana, Antariksa 491 Jumaili, Salman 722
Budiyanto, Enjang Tachyan 903

K
C
Komalasari, Puput Tri 554
Cahyono, Dwi 676 Komara, Acep 836
Cahyonowati, Nur 514 Koroy, Tri Ramaraya 917
Kurniawan, Bobby 23
Kusuma, Indra Wijaya 631
Kusumawati, Dwi Novi 248
E
Effriyanti 747 L
Ekawati, Erni 1
Ekayani, Ni Nengah Seri 820 Lekatompessy, Jantje Eduard 643
Lestari, Murti 504
Listianingsih 565
F Lo, Eko Widodo 396

Fanny, Margaretta 966

Febrianto, Rahmat 23;159 M
Fitriany 791
Fuad 262 Mardiyah, Aida Ainul 565
Martani, Dwi 325;538
Mayangsari, Sekar 46
G Meiden, Carmel 117
Meriewaty, Dian 277
Ghozali, Imam 656;820
Mukhlasin 929
Gumanti, Tatang Ari 11
Mulia, Teodora Winda 631
Mursalim 195

75
SNA VIII Solo, 15 – 16 September 2005

N U

Nashih, Moh. 554 Utama, Siddharta 475

Nasir, Mohamad 903 Utami, Wiwik 100
Nugrahaningsih, Putri 617

W
O
Widiastuty, Erna 159
Oktorina, Megawati 288
Windyastuti 667
Wuryan A 460

P
Y
Pebrikasari, Patricia Ajeng 207
Yolana, Chastina 538
Petronila, Thio Anastasia 929
Yulianti 791
Prabowo, Ronny 808
Yusfaningrum, Kusnariyanti 656
Yushanti, Lucia 849
R Yusnaini 736

Raharja, Surya 979

Rahmawati 64;308
Z
Rasdianto 708 Zu'amah, Surroh 441
Ratmono, Dwi 514 Zuhrotun 355
Riyanto LS, Bambang 248 Zulaekha 820

S
Sabeni, Arifin 694
Saputra, Sylvia 966
Sembiring, Eddy Rismanda 379
Setyani, Astuti Yuli 277
Sihaloho, Ferry Laurensius 774
Siregar, Sylvia Veronica NP. 475
Suartana, I Wayan 955
Suaryana, Agung 147
Subekti, Imam 223;941
Sudaryono, Eko Arief 894
Sudibyo, Bambang 46
Suharli, Michell 288
Sukarno, Hari 340
Sulistio, Helen 87
Sumarno, J. 596
Sunarta, I Nyoman 880
Suryani, Tri 64
Suryaningsum, Sri 849
Susi 37
Suwito, Edy 136
Syar'ie, Ahyadi 866

T
Tobing, Rudolf Lumban 117

76