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1	Accounting and management information system	ABS-44
Towards the continuous use of e-filling in Indonesia: Extending or Not Extending the current model of intention of use? Benih Hartanti (a*), Tisya Trilaksana Mawarni (b) Nurhayati (c), Suluh Agus Hendrawan (d), Sugeng Suprapto (e) a) Accounting Department, Sekolah Tinggi Ilmu Ekonomi (STIE) PGRI Dewantara, Indonesia *benih[at]stiedewantara.ac.id b,c,d,e) Accounting Department, Sekolah Tinggi Ilmu Ekonomi (STIE) PGRI Dewantara Abstract The use of e-filing as a tax system has been implemented and studied worldwide. In Indonesia, specifically, since e-filling was first launched, it has been extensively studied based on its intention to be used. However, very few articles discuss the continuous use of e-filling. This study utilizes the updated DeLone and McLean model, the technology acceptance model (TAM), and trust as the moderating variable to determine whether the combination of variables can also influence e-filling continuous use. Using structural equation modeling to test the hypothesis, 100 samples of Indonesian e-filling users have been analyzed. Results indicate that trust does not act as a moderating factor. Accordingly, perceived usefulness, perceived quality, and perceived security continue to influence the intention to use and continuous use of e-filing. Through the verification of the current concepts in developing the model employed in this study, this study makes a valuable contribution to the social phenomenon of Indonesian tax behavior. Keywords: e-filling, perceived ease of use, information system quality, perceived system security, trust, system usage, continuous usage Share Link | Plain Format | Corresponding Author (Benih Hartanti)

2	Accounting and management information system	ABS-148
Study of determinants of financial disclosure quality of SBF 120 companies: an approach logit Ali Ahmadi, Abdelfettah Bouri 1. Assist Prof. Finance and accounting methods. Higher Institute of Business Administration of Gafsa, Tunisia. email: ahmadi2402[at]gmail.com. 2. Prof. Finance. Faculty of economics and management Sfax. University Sfax, Tunisia. Abstract This study examines the relationship between the quality of financial disclosure and governance mechanisms on the characteristics of the financial market, board of directors, ownership structure and control system of French companies listed on the SBF 120 for a period six years from 2008 to 2013. The financial disclosure quality is approximated by a disclosure index of 90 items. The result show that a company can have a quality financial disclosure is endowed with the existence of a high number of financial analysts who follow a listing on an American stock exchange and a capital structure is dispersed. The shareholders of the institutional hold a significant share in the capital of the companies, the significant foreign shareholders Keywords: financial disclosure quality, board of directors, ownership structure, financial market, duality of functions. Share Link | Plain Format | Corresponding Author (Ali Ahmadi)

3	Accounting and management information system	ABS-168
The Influence of Creditors on Timeliness in Internet Financial Reporting: Insights from Indonesian Manufacturing Companies (a) Dina Alafi Hidayatin, (b*)H. Habiburrochman (a) Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro (b*)Fakultas Ekonomi dan Bisnis Universitas Airlangga, habib[at]feb.unair.ac.id Abstract This investigation analyzed how company attributes impact the timing of internet financial reporting using a dataset of 850 manufacturing firms listed on the Indonesian Stock Exchange from 2013 to 2020. Employing logistic regression, the study found that leverage significantly influences the speed of online financial reporting. In contrast, company size, profitability, and liquidity showed no significant correlation with reporting timeliness, highlighting the complexity of digital-era variables. Additionally, the presence of creditors was found to motivate companies to expedite internet financial reporting, emphasizing the role of creditor oversight in enhancing corporate accountability and financial transparency in the digital age. Keywords: Internet financial reporting, company attributes, logistic regression, leverage, creditors, corporate accountability, financial transparency.se Just Try to Submit This Sample Abstract Share Link | Plain Format | Corresponding Author (Habiburrochman Habiburrochman)

4	Accounting and management information system	ABS-214
How does disclosing information using Twitter affect a company^s sustainability performance? Yanuar Nugroho(a*, b), Heru Tjaraka (a) a) Doctoral Program in Accounting, Faculty of Economics & Business, Universitas Airlangga *yanuar.nugroho-2022[at]feb.unair.ac.id b) Faculty of Vocational Studies, Universitas Airlangga Abstract The inadequacy of paper-based disclosure coupled with the continuous development of information technology and the ubiquitous penetration of the internet into everyday life, has led to a paradigm shift in the field of corporate disclosure where companies are starting to adopt a new paradigm, namely online information disclosure. Twitter in particular, has changed the public conversation on a variety of topics. The length of news text on social media on a particular theme is a form of the company^s efforts to guide the opinions of its followers. If this is adjusted to the Twitter platform which has limited characters, more tweets about certain news indicates that the company is highlighting certain news, especially those related to good sustainability performance news. There is a limited possibility that companies take advantage of language ambiguity, which is one of the primary motivations for companies with bad news to make complex qualitative disclosures. Even if companies make qualitative tweets related to current earnings, they tend to be concise, clear, and intuitive. Thus, it would be difficult to obscure bad news with qualitative tweets. We are looking for official company Twitter accounts from companies listed on the Indonesia Stock Exchange in 2020-2022. We validate official and active Twitter accounts or official news/investor relations Twitter accounts using additional techniques. The results of this study support all the proposed hypotheses, our empirical results show that companies with good performance are more likely to spread performance news than companies with bad performance news. Companies with good earnings, social and environmental performance news are more likely to post qualitative statements regarding company performance evaluations than quantitative statements to attract investors^ attention to good performance news. Furthermore, companies that have good performance news tend to share more positive statements on Twitter than companies that Keywords: disclosure, Twitter, sustainability, performance Share Link | Plain Format | Corresponding Author (Yanuar Nugroho)

5	Accounting and management information system	ABS-231
Factor influencing customer loyalty and the role of sharia law in m-banking adoption. Nur Shabrina Meutia, Dike Bayu Magfira, Endang Sulistiyani, Ima Kurniastuti, Zujajatul Ilmi Universitas Nahdlatul Ulama Surabaya Abstract Technology has played an important role in improving the efficiency, security, and convenience of banking services. Banks need the transformation of traditional service mechanisms towards digital. Today^s customers expect simplicity in how, when and where they can get financial services that suit their wishes, because nowadays most people rely on their mobile devices for everyday tasks. Online and Mobile banking is one of the most effective tools to meet the high expectations of customers in this era of digitalization. This paper aims to explore the antecedent^s study about the customer loyalty in the use of m-banking and the fluence of sharia law in increasing customer loyalty of m-banking adoption. This paper presents a systematic literature review of 30 research articles. The result shows that the higher the standard of service, the more elevated the level of user satisfaction will be, resulting in an augmentation in loyalty. In the end, this literature review will provide new research opportunities in the digital banking sector, especially in Islamic banking. Keywords: M-banking- Customer loyalty- Satisfaction- Sharia- Service Quality- Islamic Banking Share Link | Plain Format | Corresponding Author (Nur Shabrina Meutia)

6	Audit	ABS-135
Audit rotation and tax avoidance: comparison mandatory vs voluntary of audit firm rotation regulations in Indonesia Fitria Magdalena Suprapto (a*), Dian Agustia (b) (a)(b) Airlangga University Abstract This paper examines the effect of audit rotation on tax avoidance. This study also examines whether changes in rotational policy between mandatory and voluntary have different effects. This research was conducted in Indonesia, which applied audit firm and audit partner rotation, but in 2015 audit firm rotation was abolished. This study uses 2,022 observations from 393 companies listed on the IDX for the period 2010-2019. The results show that audit partner and audit firm rotation do not have a significant relationship to tax avoidance, but when the audit firm rotation regulations are mandatory and voluntary, the rotation has a significant relationship to tax avoidance. Audit firm^s mandatory rotation is able to increase the company^s effective tax rate (ETR), while voluntary audit firm rotation shows that companies generally reduce ETR. Audit partner rotation during the audit firm^s voluntary rotation shows a negative and significant relationship, while a positive and significant relationship with tax avoidance is shown when auditing the firm^s mandatory rotation. Although the regulation on audit partner rotation is required in each regulation, it has a different effect on tax avoidance actions because the audit partner is still in the same audit firm. The findings of this study assist audit practitioners and regulators in understanding the impact of rotation on tax avoidance. Keywords: audit firm rotation- audit partner rotation- audit firm rotation mandatory- audit firm rotation voluntary- tax avoidance Share Link | Plain Format | Corresponding Author (Fitria Magdalena Suprapto)

7	Audit	ABS-227
THE INFLUENCE OF AUDITORS^ COMPETENCE AND PROFESSIONAL ATTITUDE TOWARDS AUDIT QUALITY FOR THE GOVERNMENT^S INTERNAL SUPERVISION APPARATUS AT THE KENDARI CITY INSPECTORATE Nasrullah Dali1, Erwin Hadisantoso2, Audi Aulia3, Komang Cindy4,dan Muhammad Fachmi Idris5 Halu Oleo University Abstract ABSTRACT This study aims to determine and analyze the effect of competence and professional auditor attitudes on audit quality for government internal supervisory apparatus at the Inspectorate of Kendari City. The populations in this study were Government Internal Supervisory Apparatus at the Inspectorate of Kendari City, consisting of 45 people. This study uses a census sampling technique to select respondents. The sample in this study were 45 auditors. Methods of data collection using a questionnaire. Data analysis used descriptive analysis method and multiple linear analysis. The results of this study indicate that (1) Competence has an effect on audit quality for Government Internal Supervisory Apparatus at the Inspectorate of Kendari City. (2) Professional Auditor Attitudes has an effect on audit quality for Government Internal Supervisory Apparatus at the Inspectorate of Kendari City. (3) Competence and Professional Auditor Attitudes simultaneously have an effect on audit quality for Government Internal Supervisory Apparatus at the Inspectorate of Kendari City. Keywords: Keywords: Competence, Professional Auditors Attitudes, Audit Quality, Government Internal Supervisory Apparatus Share Link | Plain Format | Corresponding Author (Erwin Hadisantoso)

8	Audit	ABS-233
The Influence Of Auditors Competence And Professional Attitude Towards Audit Quality For The Government^s Internal Supervision Apparatus At The Kendari City Inspectorate Nasrullah Dali (a), Erwin Hadisantoso (b), Audi Aulia (c), Komang Cindy (d), dan Muhammad Fachmi Idris (e) Department of Accounting, Faculty of Economics and Business, Halu Oleo University Abstract This study aims to determine and analyze the effect of competence and professional auditor attitudes on audit quality for government internal supervisory apparatus at the Inspectorate of Kendari City. The populations in this study were Government Internal Supervisory Apparatus at the Inspectorate of Kendari City, consisting of 45 people. This study uses a census sampling technique to select respondents. The sample in this study were 45 auditors. Methods of data collection using a questionnaire. Data analysis used descriptive analysis method and multiple linear analysis with the help of IBM SPSS Statistics version 26. The results of this study indicate that (1) Competence has an effect on audit quality for Government Internal Supervisory Apparatus at the Inspectorate of Kendari City. (2) Professional Auditor Attitudes has an effect on audit quality for Government Internal Supervisory Apparatus at the Inspectorate of Kendari City. (3) Competence and Professional Auditor Attitudes simultaneously have an effect on audit quality for Government Internal Supervisory Apparatus at the Inspectorate of Kendari City. Keywords: Competence- Professional Auditors Attitudesn- Audit Quality- Government Internal Supervisory Apparatus Share Link | Plain Format | Corresponding Author (Erwin Hadisantoso)

9	Audit (colloquium)	ABS-50
Tekanan Anggaran Waktu dan Perilaku Reduksi Kualitas Audit: Pengujian Peran Mediasi Exhaustion, Cynicism, dan Professional Inefficacy Ni Nyoman Sri Rahayu Damayanti (a) (a) Program Doktor Ilmu Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga, Surabaya, Indonesia ni.nyoman.sri-2021[at]feb.unair.ac.id Abstract Penelitian ini bertujuan untuk menelusuri peran tekanan anggaran waktu pada exhaustion, cynicism, professional inefficacy, dan perilaku reduksi kualitas audit. Tekanan anggaran waktu akan mengarahkan auditor pada kondisi burnout. Pada penelitian ini, burnout dipandang sebagai konstruk multidimensi yang terdiri dari exhaustion, cynicism, dan professional inefficacy. Kondisi burnout yang dialami auditor cenderung mengarahkan mereka pada perilaku yang dapat mereduksi kualitas audit. Perilaku ini dimanifestasikan dengan berbagai tindakan yang dapat mengurangi efektifitas bukti audit, sehingga bukti audit menjadi tidak memadai baik dari segi kuantitas dan kualitas. Kondisi tersebut membuat informasi yang dituangkan pada kertas kerja menjadi tidak handal. Ketidakhandalan informasi dapat meningkatkan kecenderungan pemberian opini audit yang keliru. Theory of Planned Behavior dan Job Demand Resources digunakan untuk menjelaskan hubungan antar konstruk. Penelitian ini menggunakan metode survei. Populasi penelitian adalah auditor junior dan senior yang bekerja di Kantor Akuntan Publik di Provinsi Jawa Timur yang terlibat dalam pelaksanaan audit atas laporan keuangan dengan pengalaman audit minimal selama 2 tahun. Teknik pengambilan sampel yang digunakan adalah probability sampling. Model pengukuran dan struktural diuji dengan SEM-PLS dengan melibatkan variabel kontrol gender dan pengalaman kerja. Analisis berikutnya adalah robustness checks pada model pengukuran dan struktural. Keywords: tekanan anggaran waktu, exhaustion, cynicism, professional inefficacy, perilaku reduksi kualitas audit. Share Link | Plain Format | Corresponding Author (Ni Nyoman Sri Rahayu Damayanti)

10	Audit (colloquium)	ABS-86
PERAN KARAKTERISTIK AUDITOR DAN KOMBINASI KEAHLIAN KEUANGAN & INDUSTRI KOMITE AUDIT PADA PENGARUH PENGUNGKAPAN KEY AUDIT MATTERS TERHADAP KUALITAS AUDIT: BUKTI AWAL ADOPSI SA 701 DI INDONESIA Widya Ais Sahla Universitas Airlangga Abstract Penelitian ini bertujuan untuk menguji peran karakteristik auditor dan kombinasi keahlian Keuangan & Industri Komite Audit sebagai determinan dalam pengungkapan Key Audit Matters (KAMs) di Indonesia. Penelitian ini juga berupaya menguji hubungan antara pengungkapan KAMs dan kualitas audit dalam konteks adopsi awal Standar Audit (SA) 701 di Indonesia. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan data sekunder. Data diperoleh dari laporan tahunan perusahaan yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2022 dan juga dari database OSIRIS. Sampel penelitian mencakup perusahaan-perusahaan yang telah mengadopsi SA 701 untuk melihat bagaimana adopsi standar ini memengaruhi praktik pengungkapan KAMs dan kualitas audit. Penelitian ini diharapkan akan memberikan kontribusi bagi banyak pihak yang bersinggungan dengan penerapan KAMs misalnya auditor eksternal, pengguna laporan audit, pemegang saham, manajemen perusahaan serta regulator. Selain itu, penelitian ini juga diharapkan menjadi pioner dan pijakan awal penelitian empiris selanjutnya dengan topik KAMs di Indonesia. Keywords: Key Audit Matters, Karakteristik Auditor, Keahlian Keuangan & Industri Komite Audit, Kualitas Audit, SA 701. Share Link | Plain Format | Corresponding Author (Widya Ais Sahla)

11	Audit (colloquium)	ABS-120
Peran Audit Internal Dalam Memediasi Pengaruh Penggunaan dan Kepatuhan Standar Terhadap Nilai Tambah Audit Internal Hartaty Universitas Airlangga Abstract Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan dan kepatuhan standar Institute of Internal Auditors terhadap nilai tambah audit internal dengan mediasi peran audit internal pada manajemen risiko dan tata kelola organisasi. Data diperoleh dari Survei Praktisi Audit Internal Global (Common Body of Knowledge/CBOK) 2015 dengan menggunakan tanggapan dari sampel 2.969 CAE di regional Asia-Pasifik. Penelitian ini dirancang sebagai penelitian kuantitatif dengan menggunakan model persamaan struktural kuadrat terkecil parsial untuk menguji hipotesis Keywords: penggunaan dan kepatuhan standar IIA, nilai tambah IA, manajemen risiko, tata kelola organisasi Share Link | Plain Format | Corresponding Author (Hartaty -)

12	Audit (colloquium)	ABS-134
Peran Karakteristik Auditor dan Kombinasi Keahlian Keuangan & Industri Komite Audit pada Pengaruh Pengungkapan Key Audit Matters Terhadap Kualitas Audit: Bukti Awal Adopsi SA 701 di Indonesia Widya Ais Sahla, Mohammad Nasih, Devi S Kalanjati Universitas Airlangga Abstract Penelitian ini bertujuan untuk menguji peran karakteristik auditor dan kombinasi keahlian Keuangan & Industri Komite Audit sebagai determinan dalam pengungkapan Key Audit Matters (KAMs) di Indonesia. Penelitian ini juga berupaya menguji hubungan antara pengungkapan KAMs dan kualitas audit dalam konteks adopsi awal Standar Audit (SA) 701 di Indonesia. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan data sekunder. Data diperoleh dari laporan tahunan perusahaan yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2022 dan juga dari database OSIRIS. Sampel penelitian mencakup perusahaan-perusahaan yang telah mengadopsi SA 701 untuk melihat bagaimana adopsi standar ini memengaruhi praktik pengungkapan KAMs dan kualitas audit. Penelitian ini diharapkan akan memberikan kontribusi bagi banyak pihak yang bersinggungan dengan penerapan KAMs misalnya auditor eksternal, pengguna laporan audit, pemegang saham, manajemen perusahaan serta regulator. Selain itu, penelitian ini juga diharapkan menjadi pioner dan pijakan awal penelitian empiris selanjutnya dengan topik KAMs di Indonesia. Keywords: Key Audit Matters, Karakteristik Auditor, Keahlian Keuangan & Industri Komite Audit, Kualitas Audit, SA 701. Share Link | Plain Format | Corresponding Author (Widya Ais Sahla)

13	Corporate governance	ABS-10
ESG, Firm Value and It^s Life Cycle: Evidence from South East AsiaPlease Just Try to Submit This Sample Abstract Areta Xaviera(a), Erna Widiastuty(b), Rahmat Febrianto(b*) a) Student of Magister Science in Accounting, Faculty of Economics and Business, Andalas University b) Faculty of Economics and Business, Andalas University *rahmatfebrianto[at]eb.unand.ac.id Abstract Our study investigates the effect of ESG performance on the firm value according to the its position in the life cycle. Previous studies are either test the relationship of those three variables in a single country or ignore the effect of company^s life cycle. We extend those studies by testing all three factors in five South East Asian (SEA) countries. This investigation also differs from other studies since we correlate those variables with future firm value. Samples are non-financial companies listed in the five countries^ stock exchanges, from 2013 to 2022. They are chosen based on the availability of ESG scores provided by Thomson Reuters Eikon. The final 1.080 firm-year samples are tested both in a single test, and we also run the test on single country. Our test results indicate that ESG performance relates to next year^s firm value of SEA companies. Moreover, by testing each country, we find that only Indonesian and Singaporean companies show a positive relationship of ESG performance and firm value. Thailand, on the other hand, shows negative relationship, and Malaysian and Philippines show no relationship. Next we divide samples into their respective position in life cycle. For the whole samples, the ESG only relates to firm value if the company is in mature state. All other states show insignificant results. When we test this in each country, mature Malaysian companies show a positive relationship, while growth ones show a negative relationship- growth Thailand firms show a positive association, while mature firms show the opposite sign. Indonesian, Philippines, and Singaporean companies show no relationship between ESG performance and firm value. Finally, we also test each component of ESG performance, i.e. environment, social, and governance and relate them with firm value. Similar to previous results, the relationships are mixed. Our results confirm the idea that the effect of ESG-related performance may not be reflected in the current year^s firm value. The impact may be realized in the future. Secondly, the results support previous study that test the different impact of company^s life cycle to the relationship between ESG activity and firm performance. While we classify company into its position in the life cycle, we do not consider firm strategy, financial condition, and other fundamental factors that may have impact on the relationship between ESG performance and firm value. This may be the agenda for future studies. Keywords: ESG: life cycle- firm value- South East Asian Share Link | Plain Format | Corresponding Author (Erna Widiastuty)

14	Corporate governance	ABS-39
Impact of Free Cash Flow, Meetings Board of Commissioner and Existence Board of Commissioner on Earnings Management of State Owned Company in Indonesia Nastiti Rizky Shiyammurti(a*) , Bambang Tjahjadi(b) Department of Accounting Airlangga University Jl. Airlangga No.4 - 6, Airlangga, Kec. Gubeng, Kota SBY, Jawa Timur 60115, Indonesia Abstract This study aims to determine the effect of Free Cash Flow (FCF) and Existence of Board of Commissionaire on firm value as proxied by the discretionary accruals in BUMN companies listed on the Indonesia Stock Exchange (IDX). The population in this study is a BUMN Companies listed on the Indonesia Stock Exchange (IDX) with a sample obtained using the Purposive Sampling method as many as 20 companies and a 6-year observation period (2016-2021) so that there are 120 observations. This study uses panel data regression analysis using Eviews version 9. Based on the results of data analysis, free cash flow has no effect on earnings management. meetings of the board of commissioners have no effect on earnings management, and existence the board of commissioners have no effect on earnings management.. Furthermore, the results of the study indicate that the Free Cash Flow (FCF), Meetings of Board of Commissionaire, and Existence Board of Commissionaire variables simultaneously have a significant effect earnings management. This is indicated by the calculated F value of 3.201742 with a significance value of 0.000035. The coefficient of determination (adjusted R2) is 0.298515 or 29.85% while the remaining 70.15% is influenced by other factors not discussed in this study. Keywords: Free Cash Flow- Meetings Board of Commissionaire- Existence Board of Commissionaire- Return on Asset- Earnings Management Share Link | Plain Format | Corresponding Author (Nastiti Rizky Shiyammurti)

15	Corporate governance	ABS-47
CORPORATE GOVERNANCE TOWARD 5.0 Case Study From BUMN Companies In Indonesia Ade Manggala Hardianto (a), Raden Irna Afriani(b), Rika Kartika(b*) a) Doctor in Accounting, Faculty of Economics and Business Universitas Bina Bangsa Banten email ade.manggala[at]binabangsa.ac.id b) Faculty of Economics and Business Universitas Bina Bangsa Banten, irnaafriani.binabangsa[at]gmail.com, rikakartika.binabangsa[at]gmail.com Abstract The role of the board of directors must be based on the potential and role that leads to financial performance and the ratio of independent directors has a positive relationship with corporate financial reporting. The board of change commissioners who are too ^easy to come and easy to go^ can worsen the company^s performance conditions and increase the risks faced by the company and the dual role of the board of commissioners can be a serious problem for the company to maintain its position as a board of commissioners. The purpose of this research is to determine the role of the board of directors in facing the challenges of Indonesian state-owned enterprises in the future. Research methodology used is the quantitative correlation between independent and dependent variables with or not using variable control. The study also involved Nine financial ratios to reflect a broader range of corporate conditions.Sample and data, this study used secondary data of financial statements and annual disclosures of state enterprises in Indonesia in 2009 - 2016.The results showed that First, H1 is accepted that skill with or without control variables correlated to Return On Asset and Fixed Asset Turnover. Secondly, H2 is accepted that tenure with or without control variable is not correlated to financial performance. Third, H3 board size with control variable is not correlated to financial performance whereas without control variable correlate to net profit margin and cash ratio. Originality of the research, this study provided an idea of a new board performance director to anticipate bankruptcy indications of firms characterized by ROA and Fixed Asset Turnover. Keywords: Transparency, A New Board Performance Director, independent director, global change Financial Performance Share Link | Plain Format | Corresponding Author (ade manggala Hardianto)

16	Corporate governance	ABS-177
Family Control and Corporate Performance: The Role of Independent Commissioners in Reducing Agency Problems Rosmiati Jafar, Basuki Basuki, Windijarto Windijarto, Rahmat Setiawan Universitas Airlangga Abstract This research analyses the effect of family control on corporate performance with the proportion of independent commissioners as a moderating variable. The sample of this research is manufacturing sector companies listed on the Indonesia Stock Exchange for the 2012-2018 period with 477 observations. This research found that family control has a significant negative effect on corporate performance. The other result found that the proportion of independent commissioners significantly weakens the negative effect of family control on corporate performance. Keywords: Family Control, Corporate Performance, Independent Commissioners, Agency Problems, Corporate Governance, Family Business Share Link | Plain Format | Corresponding Author (Rosmiati Jafar)

17	Corporate governance	ABS-193
A Study on the Existence Woman Board of Commissioners, Family Business, and Firm Performance Nanik Ermawati Airlangga University Surabaya Abstract Purpose : The primary goal of this study is to look at the impact of having a woman board of commissioners (WBoC) on firm performance (FP). Additionally, this research looks at the moderating effect of family business (FB) on the impact of having WBoC on FP. Design/methodology/approach : From 2017 through 2021, this research employed unbalanced panel data with a sample of all businesses registered on the Indonesia Stock Exchange. This research used a total of 1,957 observations. The data was analyzed using moderated regression analysis using panel data. Findings : The findings of the tests revealed that WBoC had a lower impact on Tobins^Q (TQ) and ROA. Empirical research suggests that FB strengthen WBoC by lowering ROA and TQ. Originality : Moreover, it is critical to understand how FB help women establish leadership, obtain recognition, achieve agency, and be empowered. Research limitations/implications : In Indonesia, the minimal share of female commissioners was just 13% on average. Practical implications : This study also serves as a guidance for shareholders in selecting a competent female board of directors to drive corporate success. Keywords: the existence woman board of commissioners, family business, return on assets (ROA), tobins^q (TQ), firm performance (FP), Indonesia Stock Exchange Share Link | Plain Format | Corresponding Author (Nanik Ermawati)

18	Corporate governance	ABS-226
STEM DIRECTORS AND INVESTMENT EFFICIENCY Amalia Rizki*, Sri Ningsih, Wulandari Fitri Ekasari, Fiona Vista Putri Universitas Airlangga Abstract This research attempts to find out the relationship between STEM directors and investment efficiency. STEM directors, graduated in the fields of science, technology, engineering, and mathematics (STEM), are highly valued by the labor market for their superior technological creativity and innovation, which may generate significant benefits for long-term economic growth This research uses ordinary least squares with fixed effects, coarsened exact matching, and Heckman two-stage regression on a sample of 1.006 firm-year observations from 2016 to 2021. The result of our analysis is that there is a positive relationship between STEM CEO and investment efficiency. These OLS results are consistent with our robustness analysis using Coarsened Exact Matching (CEM) and Heckman Two-Stage Regression. By understanding this relationship, companies can gain valuable insights into how to maximize investment efficiency through leveraging the expertise and abilities of STEM directors. Keywords: STEM directors- investment efficiency- governance- left right brain theory Share Link | Plain Format | Corresponding Author (Amalia Rizki)

19	Corporate governance (colloquium)	ABS-72
Please Just Try to Submit This Sample Abstract Please Just Try to Submit This Sample Abstract Please Just Try to Submit This Sample Abstract You Can Edit It Again Later Abstract Please Just Try to Submit This Sample Abstract You Can Edit It Again Later Keywords: Please Just Try to Submit This Sample Abstract Share Link | Plain Format | Corresponding Author (Uji coba)

20	Corporate governance (colloquium)	ABS-109
KEPATUHAN SYARIAH TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI INTERVENING Renny Wulandari (a), Prof. Dr. Muslich Anshori S.E.,M.Sc.,Ak (b), Dr. Alfa Rahmiati S.E.,M.M.,Ak (c) Fakultas Ekonomi dan Bisnis Universitas Airlangga Abstract Investasi saham syariah menjadi populer beberapa tahun terakhir. Namun proses screening belum menambahkan keterkaitan kepatuhan perusahaan dengan lingkungan, keterkaitan hal ini diharapkan dapat meningkatkan nilai perusahaan. Untuk itu penelitian ini bertujuan untuk menguji pengaruh kepatuhan syariah terhadap nilai perusahaan yang dimediasi oleh good corporate governance. Model Regresi linier digunakan untuk menguji pengaruh tersebut dengan sampel perusahaan terindeks saham syariah yang terdaftar di Bursa Efek Indonesia Tahun 2012 - 2019. Untuk menguji efek dari mediasi penelitian ini menggunakan PROCESS Hayes. Keywords: Kepatuhan Syariah- Corporate Governance- Nilai Perusahaan Share Link | Plain Format | Corresponding Author (Renny Wulandari)

21	Corporate governance (colloquium)	ABS-213
KESENJANGAN HARAPAN PADA AUDIT DI SEKTOR PUBLIK: BUKTI EMPIRIS DARI PROVINSI PAPUA Please Just Try to Submit This Sample Abstract Universitas Airlangga Abstract ABSTRAK Audit mengenai laporan keuangan sektor publik menjadi fokus perhatian saat ini karena instansi pemerintah dinilai tidak transparan kepada masyarakat mengenai kondisi keuangan yang sebenarnya (Halim, n.d.). Sering terjadinya penyalahgunaan dana di dalam instansi sektor publik sehingga dibutuhkan aturan dan standar yang ketat dalam audit yang independen terhadap pemeriksaan laporan keuangan instansi pemerintahan. Penelitian ini dilakukan untuk menyelidiki adanya audit expectation gap antara auditor eksternal pemerintah dengan pengguna laporan keuangan atas laporan audit di provinsi Papua. Metode pengambilan sampel menggunakan purposive sampling dengan alat pengambilan sampel berupa kuesioner yang tersebar di empat kategori responden populasi dalam penelitian ini adalah auditor eksternal sektor publik yang diwakili oleh BPK, pengguna laporan keuangan yang diwakili oleh DPR, Pemerintah Daerah (Pemda), dan Masyarakat (Mahasiswa Akuntansi, KAP) yang ada di Kota dan Kabupaten Jayapura. Keywords: Please Just Try to Submit This Sample Abstract Share Link | Plain Format | Corresponding Author (Ramasoyan Arung Lamba)

22	Development economics	ABS-9
Regional Economy, Resources, and Accountability of Local Government Yuniarto Hadiwibowo (a*), Akhmad Priharjanto (b*), Fadlil Usman (c*), Ernest Rakinaung (d*) a,b,c) Polytechnic of State Finance STAN d) Ministry of Internal Affairs Abstract Purpose - This paper aims to analyze the relationships between regional economy, resources, and accountability of local government. Indonesia underwent substantial fiscal decentralization since 2001. Some regions performed better than other regions. This paper relates the performance of regions with their resources and accountability. The resources comprise physical resources, human resources, and financial resources. This paper also estimates the impacts of Covid-19 crisis to the economy. The focus is Papua region, because Papua regions relatively have less income than other regions in Indonesia. Design/methodology/approach - We estimate the relationships between regional economy, resources, and accountability of local government. We includes 42 municipalities in Papua regions from 2013 to 2021. We use panel methods with Common Effects Model (CEM), Fixed Effects Model (FEM), Random Effects Model (REM), and Generalized Estimating Equation (GEE) to estimate the relationships. Findings - Physical resources, human resources, and financial resources contribute to regional economy. Aaccountability are also important to support the growth. Covid-19 slowed down the economy. Practical implications - The result implies that government should put more effort into resources accumulation. Physical resource may be developed by local government itself or provided by central government. Human resources development should be conducted more rapidly. Local governments should increased their capacity to collect local own-source revenue. Local government should maintain its accountability to gain public confidence. Originality/value - This study provides proof on the importance of accountability on economic growth. The analysis includes the impact of Covid-19 Pandemic on the regional economy. Keywords: regional economy- human development index- accountability- audit opinion- COVID-19 Share Link | Plain Format | Corresponding Author (Yuniarto Hadiwibowo)

23	Development economics	ABS-20
Does fiscal capacity and governance matter in finance-growth nexus? Evidence from high and middle-income countries Bhanu Pratap Singh(a*) and (b)Yadwanada Neog a) Economics Section Mahila Mahavidyalaya (MMV) Banaras Hindu University Varanasi (U.P.)-221005 INDIA *Email: bpsingheco[at]bhu.ac.in & b) Department of Economics & Finance BITS Pilani K.K. Birla Goa Campus Goa- 403726, INDIA Abstract The current study investigates the role of fiscal capacity and governance in the finance-growth nexus in a large sample of high and middle-income countries from 2002 to 2017. The panel fixed effect regressions are applied to estimate finance^s linear and threshold effects on economic growth. Estimation results based on threshold regression confirm that the too-much-finance-is-bad hypothesis is not valid in high-income countries. In contrast, the tipping point beyond which finance negatively affects economic growth is found in middle-income countries. Furthermore, complementarity between bank and market finance is only found in high-income countries. In addition, the level of economic development, trade openness, and human capital significantly affect the finance-growth nexus. Finally, fiscal capacity and governance are found vital in determining the finance-growth nexus, but its effect varies with the level of economic development. Keywords: Financial development- economic growth- governance- fiscal capacity- threshold regression Share Link | Plain Format | Corresponding Author (Bhanu Pratap Singh)

24	Development economics	ABS-48
Analysis of the Effect of Government Spending on the Quality of Islamic Human Resources from the Maqasyid Sharia Perspective: Empirical Evidence in OIC Developing Countries Sukran Airlangga University Abstract The purpose of this study is to examine the impact of government spending on education and health on enhancing the quality of Islamic human resources in developing nations that are members of the OIC under maqasyid sharia. This study employs panel data and spans eight emerging nations (upper middle-income countries) from 2011 to 2020. The panel data model employed is the random effect model. The findings reveal that the variable of government spending on education does not affect the growth of Islamic human resource quality. Government health investment has a considerable beneficial impact on the development of human resources in OIC emerging nations. When examined concurrently, government investment in education and health has a considerable beneficial effect on Islamic human resource development. Thus, long-term and coordinated investment in these two areas can bring significant rewards in terms of boosting Islamic human resource quality. According to maqasyid sharia, government expenditure in these two areas can assist individuals in achieving goals such as defending religion, soul, mind, children, and property in order to attain Falah. Keywords: Education Spending, Health Spending, Islamic Human Resources, Maqasyid Sharia Share Link | Plain Format | Corresponding Author (Sukran Sukran)

25	Development economics	ABS-51
Spatial Econometric Analysis of Regional Income Convergence Dynamics and Determinants in Indonesia: a Literature Review Moh. Nur Khaqiqi Department of Master of Economics Science, Faculty of Economics and Business, Airlangga University Jl. Airlangga 4-6 Surabaya info[at]feb.unair.ac.id Abstract This study aims to assess the effectiveness of spatial econometric analysis in understanding income convergence and regional economic growth in Indonesia. It employs a systematic literature review method and spatial econometric techniques to analyze regional income convergence. The findings suggest a trend of income convergence, with lower-income regions growing faster than higher-income ones, although the degree of convergence varies. Economic interdependence among regions and spillover effects contribute to this convergence. Key factors influencing income convergence include investment levels, human resource quality, infrastructure, market access, and regional policies. To promote inclusive economic growth, policy strategies should focus on equalizing investment, enhancing human resources, improving infrastructure, and developing local economic sectors across all regions in Indonesia. Keywords: Spatial econometrics, regional income convergence, regional inequality, & spillover effects. Share Link | Plain Format | Corresponding Author (Moh. Nur Khaqiqi)

26	Development economics	ABS-57
Analysis of the Employment Probability of Senior High Vocational School Graduates in Indonesia Noa Yokogawa Master^s student of Graduate School of International Cooperation Studies (GSICS) Kobe University, Japan Abstract Vocational education is a form of education that helps participants to be ready to work, which is expected to contribute to economic growth and reduce unemployment. In recent decades, the Indonesian government has encouraged vocational education and has expanded senior high vocational schools to realize sustainable economic growth. However, the unemployment rate of graduates from those schools is the highest compared to other education levels. Previous studies examining the employment probability of gratitude from vocational schools have mixed results. Although most studies showed a higher employment probability of graduates from vocational schools than those who graduated from general schools, some studies found no difference between them. Hence, the study aims to clarify how much senior high vocational school graduates gain the probabilities in the context of Indonesia. Moreover, the study analyzed the probability by gender and province to estimate gender differences and regional diversity. Several studies pointed out that the vocational education system in Indonesia does not correspond to regional differences in the labor market demand. Therefore, it is necessary to consider differences in the operational efficiency among provinces to get a clear picture of vocational education in Indonesia. The study utilized the Indonesia Family Life Survey (IFLS) 5 data that was fielded between late October 2014 and the end of April 2015. We performed a probit analysis considering a binary outcome variable and reported the results together with the marginal effect results. Our finding implies that graduates from senior high vocational schools have a slightly higher probability of employment than those from senior high general schools. However, regarding males, there were no statistically significant differences between the employment probability of senior high general schools and senior high vocational schools. From the perspective of regional differences, while South Sumatra and Central Java showed a quite higher employment probability of senior high vocational school graduates than senior high general school graduates, West Jawa showed a contradicting result. These results provide insights into academic accumulation by measuring the effectiveness of vocational education in Indonesia and clarifying gender differences and interprovincial differences. Keywords: Vocational Education- Employment Probability- Probit Model Share Link | Plain Format | Corresponding Author (Noa Yokogawa)

27	Development economics	ABS-66
The Determinants of The Brain Drain Phenomenon in Educational Migration Activities Made Dwi Setyadhi Mustika, Ni Nyoman Yuliarmi Faculty of Economic and Business, Universitas Udayana Abstract During this time, the main reason someone migrates is related to the motivation to get a better job. However, the other reason that can not be ignored is the expectation to get the opportunity of having a higher level of education. A phenomenon that occurs following the educational migration is many educational migrants did not return to their origins after finishing their studies, and would choose to work in the destinations. This phenomenon is known as brain drain, which refers to the condition where the educational migrants did not return to their origins after fisnishing their studies in the destinations. This study covers educational migration activities between regions in Indonesia, so the term used to describe this condition is the domestic brain drain. This study aimed to analyze the determinant of the brain drain phenomenon in educational migration activities. By using panel data of the Indonesian Family Life Survey (IFLS) wave 5, which were processed using the Logistic Regression Model method, the result suggested that about 49.08 percent of educational migrants in Indonesia chose not to return to their origins after finishing their studies. They decided to work in the destination or in other areas outside the area of their origins. Their decisions were significantly affected by the amount of salary/income, marital status, location of parents^ residence, health facilities, sex, age, age square, province of the origin, and geographical. Partially, marital status, the residence of the parents, age square, and geographical, have a negative impact to migrant^s decision. Meanwhile, health facilities, sex, and age have a positive impact to migrant^s decision. Keywords: Educational Migration, Brain Drain, IFLS Share Link | Plain Format | Corresponding Author (Made Dwi Setyadhi Mustika)

28	Development economics	ABS-70
Bank Performance and Economic Growth: The Moderating Role of Digital Financial Inclusion in Developing Countries Sumayyah Abdul Aziz, Lutfi Abdul Razak, Ly Slesman, Muhamad Abduh Universiti Brunei Darussalam Abstract This study investigates the moderating role of Digital Financial Inclusion (DFI) on the relationship between bank performance and economic growth, utilizing data from nine developing countries spanning from 2011 to 2020. A comprehensive DFI index is constructed using Principal Component Analysis (PCA) to capture the nuanced dimensions of digital financial inclusion. A one-step system Generalized Method of Moments (GMM) estimator is employed to mitigate endogeneity issues and dynamic panel bias. The outcomes of our analysis were interesting. Although conventional theories generally anticipate a positive effect of bank performance and DFI on economic growth, our results unexpectedly indicate the opposite. The findings demonstrate a negative relationship between both bank performance and economic growth, and between DFI and economic growth. However, the interaction variable between bank performance and DFI shows a significant positive influence on economic growth. The results underscore the potential synergies between efficient banking and digital finance that could positively impact growth. This implies that while a high return on assets and rapid expansion of digital financial services might individually hinder growth, their interaction with efficient banks leveraging digital services can promote economic growth. Policy interventions should therefore focus on enhancing the synergies between bank performance and DFI, for instance, by promoting responsible banking practices that harmonize profitability with long-term growth objectives and advancing inclusive digital financial services that cater all segments of society. Keywords: Digital Financial Inclusion- Bank Performance- Economic Growth. Share Link | Plain Format | Corresponding Author (Lutfi Abdul Razak)

29	Development economics	ABS-78
The Effect of Population Growth, Macroeconomic Indicators on Economic Growth in OIC Countries Habibullah(a*), Sri Herianingrum (b) Dimas Bagus Wiranatakusuma (c) a) Faculty of Economics and Business, Airlangga university, Jl. Airlangga 4-6, Surabaya 60115, Indonesia *habibullah.economics17[at]gmail.com b)Faculty of Economics and Business, Airlangga university, Jl. Airlangga 4-6, Surabaya 60115, Indonesia c) Faculty of Econimics and Business, Universitas Muhammadiyah Yogyakarta, JL. Brawijaya, Yogyakarta 55183, Indonesia Abstract There are many studies on the effect of population growth on economic growth, but few studies focus on OIC member countries with the highest population. This study aims to examine the effect of population growth, foreign direct investment (FDI), total consumption expenditure, export growth, inflation rate and exchange rate on economic growth in Bangladesh, Pakistan, Egypt, Indonesia and Nigeria. Data is sourced from the World Bank and the official State Bureau of Statistics from 2000 to 2022. This study uses a random effect model to analyze the relationship between variables. The findings show that population growth and inflation have no significant negative effect on economic growth, foreign direct investment, consumption, and exports have a significant positive effect on economic growth. While the exchange rate has no significant positive effect on economic growth. This research contributes to understanding the complex interactions between variables and provides a foundation for informed policy choices to promote sustainable development and economic prosperity. The advantage of this research is the focus on the 5 OIC member countries with the highest population using the latest data. Keywords: Population growth- Economic growth- Macroeconomics- OIC Keywords: Population- Macroeconomics- Organization of Islamic Cooperation- Islamic Economics Share Link | Plain Format | Corresponding Author (Habibullah Habibullah)

30	Development economics	ABS-80
Influence of Household Wealth and Parental Practice on Early-Grade Students Outcomes in Indonesian Primary Schools Kaori Uchiyama Graduate School of International Cooperation Studies, Kobe University Abstract Education is a strong driver for economic development and one of the most effective ways to accumulate human capita. Especially, primary education has been an essential topic for academic researchers and policy-makers. Numerous previous studies show that education at the primary level is the most critical period for building children fundamental academic knowledge. The net enrollment rates for primary education is over 90%. Howver, even though Indonesia has made a significant achievement in enrollments, student outcomes in schools are of concern. PISA 2018 in Indonesia shows that Indonesia scored about 100 points behind the global average in every subject. Therefore, more research address to students academic and non-academic outcomes. Therefore, this study shows the relationship between household wealth, parental practice, and students language skills, mathematical skills, and social-emotional skills. For this research, secondary data from a project named Early Childhood Education and Development (ECED) Impact Evaluation, 2016, Round 4 is used. Sampling included 310 villages in 9 districts of Indonesia. The association between household wealth, parental practice and studentsacademic and non-academic outcomes are quantitively analyzed by Ordinary Least Squares (OLS) Model and Structure Equation Modeling (SEM). This study finds household wealth and parental practice are the predictors of students outcomes. Household wealth is strongly associated with student academic outcomes measured by language and mathematical test scores and it has a moderate association with non-academic outcomes measured by social-emotional skills. On the contrary, parental practice is significantly associated with social-emotional skills, and a moderate association is found with academic outcomes. This study also finds that social-emotional outcomes boost academic outcomes. Keywords: Primary Education, Indonesia, Language Skills, Mathematical Skills, Social-emotional Skills Share Link | Plain Format | Corresponding Author (Kaori Uchiyama)

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