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61	ABS-144	Financial Management and Accounting
Is overconfidance and hearding in Ponzi scheme investors influenced by demographic factors? Maya Sari, Nugraha Universitas Pendidikan Indonesia Abstract This study aims to investigate the impact of demographic factors on investment biases by analyzing the relationship between gender, age marital status, education, employment, length of employment and income levels with herding and overconfidence. Analysis of data gathered from 187 Ponzi Scheme Investors who collected by questionnaire led to the identification demographic characteristic that influences investment biases. By using multiple regressions with dummy variable, we find the significant demographics factors influencing the investment biases. The lengths of employment and income level are positively related to herding and overconfidence, while gender, age, marital status and employment are negatively related. In addition, The Education is positively related to herding, but it is negatively related to overconfidence. These results are important for improve the financial education program for society according to their demographic profile. Keywords: Demographics, ponzy scheme, herding, overconfidence PermaLink | Plain Format | Corresponding Author (Maya Sari)

62	ABS-147	Financial Management and Accounting
CORPORATE GOVERNANCE, CASH HOLDINGS AND FIRM VALUE in Emerging markets: Evidence from Indonesia Indri Ayu Lestari, Nugraha Indonesia University of Education Abstract This study aims to analyzing the influence of corporate governance on cash holdings and firm value in emerging market. This study was a test of three models hypothesis of agency problem, which are flexibility hypothesis, spending hyphothesis and shareholder hypothesis. The research was conducted to 365 non-financial companies listed in Indonesia Stock Exchange 2010-2017. The research variables included (1) independent variables are the size of the board of directors, independent commissioners and managerial commissioners; (2) there are two kinds of dependent variables. The first dependent variable is cash holding proxyed with the natural logarithm of the total cash at year-end closing. The second dependent variable is firm value proxied with Tobins Q calculation. And (3) the Family Pyramid as a moderation variables and control variables are leverage, net working capital, sales growth and capital spending. Keywords: Corporate Governance, Cash Holdings, Firm Value. PermaLink | Plain Format | Corresponding Author (indri ayu lestari)

63	ABS-151	Financial Management and Accounting
THE EFFECT OF RISK, GROWTH, FIRM SIZE, CAPITAL STRUCTURE, AND EARNING PERSISTENCE ON EARNINGS RESPONSE COEFFICIENT Zahroh Naimah; Arsiduiyana Talitha Rahma Faculty of Economic and Bussines, Universitas Airlangga, Surabaya, Indonesia Abstract This study aims to obtain empirical evidence of the relationship of risk, growth, firm size, capital structure, and earnings persistence to earnings response coefficient. This research used datas of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014 and 2015. Hypothesis testing in this research using multiple linear regression model. The results of this study found that the risk associated negatively and significant on earnings response coefficient, growth is associated negatively but not significant to earnings response coefficient, firm size associated negatively and significant to earnings response coefficient, capital structure associated positive but not significant to earnings response coefficient, and earnings persistence associated positively and significant to earnings response coefficient. Keywords: risk, growth, firm size, capital structure, earning persistence, earnings response coefficient PermaLink | Plain Format | Corresponding Author (Zahroh Naimah)

64	ABS-152	Financial Management and Accounting
SHARIA MICRO FINANCIAL INSTITUTION AS AN OPTION TO SOCIETY INVESTMENT DECISION IN DISRUPTIVE ERA Andi Primafira Bumandava Eka ; Nugraha University Indonesian of Education Post Graduate School - Doctoral in Management Andi.primafira[at]upi.edu Abstract Islamic or Sharia Microfinance Institutions had have been popping up In Indonesia. Since its registered and overseen financial activities at the Financial Services Authority (OJK), the community felt secure and comfortable to conduct financial transactions, especially for Muslim communities, in disruptive era, due to the impact of globalization in response to rapidly changing business and economic environment (dynamic). The purpose of this study was to measure the factors that influence the investment decisions of the community in Islamic microfinance institutions in Indonesia, with funding placement activities, financing and receipt of funds that affect the financial performance of Islamic MFIs. The methodology used in this research was using quantitative method, analyzing secondary data on fund placement, financing and receiving fund by measuring its influence to financial performance of Islamic MFI, and in making decision to invest in accordance with sharia principles, giving an idea to investor that would make a financial investment. The expected results of this study would answer the factors that influence significantly in making investment decisions on the Sharia MFI in accordance with Islamic financial principles. The limitations of this study were conducted only on a registered list group of Islamic MFIs investors and investors who were willing to make investment decisions on Islamic MFIs, whose implications were expected to develop the potential emergence of Islamic MFIs in Indonesia as one of the financial institutions that could provide benefits for social welfare. Keywords: Islamic Financial, Sharia Investment Decision, Sharia Investor Behavioral, Islamic Micro Financial Institution Keywords: Keywords: Islamic Financial, Sharia Investment Decision, Sharia Investor Behavioral, Islamic Micro Financial Institution PermaLink | Plain Format | Corresponding Author (Andi Primafira Bumandava Eka)

65	ABS-153	Financial Management and Accounting
Accounting Information and Environmental Information on Investor Decision: An Experimental Study Ardianto, Farhanah Faculty of Economic and Business, Airlangga University Jalan Airlangga no 4-6, Surabaya 60286, Indonesia Abstract This study aimed to examine the effect of accounting information, environmental information and the interaction between accounting information and environmental information to investor decisions. The method of this research is experimental research method with 2x3 factorial designs (between-subject). This study used analysis of variants of two-way (ANOVA Two-Way) with analysis of covariance (ANCOVA) as an additional analysis to estimate the value of confounding variables that could potentially affect investor decision. This study used undergraduate students of Accounting Faculty of Economics and Business, Airlangga University, for research subject with amount 86 students. The results of this research showed that accounting information and environmental information have an effect on investor decision. While interaction between accounting information and environmental information does not have effect on investor decision. Keywords: Accounting Information, Environmental Information, Investors Decision PermaLink | Plain Format | Corresponding Author (Ardianto Ardianto)

66	ABS-154	Financial Management and Accounting
Determinants of Capital Structure of Sharia Banks In Indonesia Dodi (a*), Meta Arief (b) a) Business Management, Indonesia University of Education Jalan Dr Setiabudi 229, Bandung 40154, Indonesia *dodi26[at]student.upi.edu b) Business Management, Indonesia University of Education Jalan Dr Setiabudi 229, Bandung 40154, Indonesia Abstract This study aims to analyze the factors that influence the capital structure sharia banking in Indonesia during the period 2011-2017. The research method used in this study is the explanatory method. We use secondary data obtained from the Indonesian Central Bank and Sharia Bank annual reports and then analyze the data using multiple linear regressions. The results showed that company size, earning volatility have a positive effect on capital structure while Profitability, tangibility and growth opportunity has a negative effect on capital structure. Keywords: Capital Structure; Earning Volatility; Growth Opportunity; Profitability; Size; Sharia Banking; Tangibility PermaLink | Plain Format | Corresponding Author (Dodi Dodi)

67	ABS-155	Financial Management and Accounting
THE EFFECT RETURN ON INVESTMENT ON NET INCOME IN PT JAMKRIDA JABAR PERIOD 2012-2016 Sugiyanto & Dr. H. Memen Kustiawan, SE, M.Si Universitas Pendidikan Indonesia Abstract THE EFFECT RETURN ON INVESTMENT ON NET INCOME IN PT JAMKRIDA JABAR PERIOD 2012-2016 Sugiyanto & Dr. H. Memen Kustiawan, SE, M.Si DIM_A MANAJEMEN KEUANGAN UNIVERSITAS PENDIDIDAK INDONESIA Sugianto@upi.edu Abstract This research aimed to determine how much of the influence ROI (return on investment) to net income at PT Jamkrida Jabar. The research method used is descriptive method with quantitative approach. The data collection technique used is observations, interviews, and literature study. The analysis technique used is data normality test, correlation coefficient analysis pearson product moment, coefficient of determination, simple linier regression analysis, and hypothesis test using spss 20.0. With result correlation pearson product moment of 0,890 with significance level of 0,043 which means very strong and positive influence, the value of determination coefficient of 0,793 which means the influence of ROI (Return On Investment) to net income of 79,3% while 21,7% influenced by other factors not examined. The problem which were found from research conducted such as: the use of investment funds that are still not maximally that is deposits, deposit interest in 2017 has decreased from the previous year, and the development of a relatively low of ROI (Return On Investment). The suggestions from the writer are :more investment activity in re-extension apart from deposits, the selections of deposit investment is done in futures,and more considering investment in real sector that is fixed asset. Keywords : Return On Investment, Net Income Keywords: Return on investment, Net income PermaLink | Plain Format | Corresponding Author (sugiyanto ikhsan)

68	ABS-157	Financial Management and Accounting
Quality Between Net Income and Total Comprehensive Income in The Application of IFRS: An Empirical Study Amalia Rizki and Octarina Dwi Megayanti Universitas Airlangga Abstract This study aims to investigate the quality of total comprehensive income relative to net income, prepared in accordance with International Financial Reporting Standards (IFRS) for listed companies in Indonesia Stock Exchange during 2011-2014. In order to compare the quality of the net income and the total comprehensive income, this study focus on two earnings attributes including value relevance and predictive value. This research used the combination of time series and cross sectional data. While test of this research used Ordinary Least Squares (OLS) and multiple linear regression. The findings indicated that net income is more value relevant than total comprehensive income in explains the market value and stock return of the entity. Also, net income is more predictive than total comprehensive income in predicting the future operating cash flow and future income. Keywords: earnings quality, value relevance, predictive value, IFRS regulation, net income, total comprehensive income PermaLink | Plain Format | Corresponding Author (Amalia Rizki)

69	ABS-158	Financial Management and Accounting
Analysis The Impact of Tax Amnesty Policy 2016 To The Abnormal Return and Trading Volume Activity in Banking Companies Listed in Indonesia Stock Exchange Yani Permatasari; Novita Ardiyanti Universitas Airlangga Abstract Purpose: This research aims to demonstrate the empirical evidence of the effect of the tax amnesty policy applied in Indonesia to abnormal return and trading volume activity in the banking companies listed in Indonesia Stock Exchange during 2016-2017 divided into three different periods. Methods: Event Study of Tax Amnesty Policy method was used in this study begins from July 1st 2016 until December 31st 2017. The samples used in this research consists of 35 banking companies listed in Indonesia Stock Exchange. The first hypothesis test using wilcoxon signed rank test. The dependent variables are abnormal return and trading volume activity of the stock. The independent variable is the Tax Amnesty Policy information published. Result: The result of this study showed that variable of tax amnesty policy gives trading volume activity significant effect in the first period rather than in the latter period. Meanwhile, tax amnesty policy applied has no significant effect to the abnormal return. Keywords: Event Study, Abnormal Return, Trading Volume Activity PermaLink | Plain Format | Corresponding Author (Yani Permatasari)

70	ABS-160	Financial Management and Accounting
Tick Size Change and Market Liquidation in Indonesia Stock Exchange Wisudanto Mas Soeroto, Tika Widiastuti, Lily Cania Universitas Airlangga Abstract ABSTRACT: One thing that Indonesia Stock Exchange (IDX) do in other to compete between a member of World Federation of Exchange (WFE) is changing the tick size. Become a five tick size in price group hopes to increase the liquidity. This research using bid-ask spread, and depth estimated using stock volume in closing price before and after new tick size policy applied in each price group. We use the non parametric-test to examine the mean difference in two related samples. Increase in the tick size leads to increases in the spread. Bid depth and ask depth also increased, however, ask depth did not show any difference. Therefore, to eliminate the ambiguity this study using depth to relative spread ratio that resulted in the more broad spread. IDX need to consider a tick size that can increase liquidity in each stock price group, becomes more attractive for investors. Keywords: bid-ask spread, market depth, tick size, market liquidity PermaLink | Plain Format | Corresponding Author (Wisudanto Mas Soeroto)

71	ABS-171	Financial Management and Accounting
Comparison Model Business, Stabilization, And Finance Performance Of Sharia Commercial Bank And Conventional Commercial Bank In Indonesia In 2012-2016 Dina Fitrisia Septiarini (a*) , Yanani Mutiara Dewi (b) a) Department of Sharia Economics-Faculty of Economics and Business-Airlangga University, Jl. Airlangga No. 4 - 6 , Surabaya 60115, Indonesia b) College Student of Islamic Economics Program-Faculty of Economics and Business-Airlangga University, Jl. Airlangga No. 4 - 6, Surabaya 60115, Indonesia Abstract The aim of study was determine the difference in business model, banking stability, and financial performance of Islamic banks and conventional banks around period 2012-2016. This study used quantitative research method. This research used three Islamic banks and six conventional banks which have commercial banking business model type as a sample, the analyzed by comparative analysis test using Independent Sample t-test and Mann Whitney test. The comparative analysis result in business model showed that there are differences in secondary banking, that is fee based income, while there showed no differences in primary banking, that are third-party fund ratio and financing to deposit ratio. There was showed no difference in banking stability measured using z-score. There was no difference in financial performance measured using net profit margin. Keywords: business model, banking stability, financial performance, commercial banking PermaLink | Plain Format | Corresponding Author (Dina Fitrisia Septiarini)

72	ABS-173	Financial Management and Accounting
THE IMPACT OF OWNERSHIP STRUCTURE ON THE FINANCIAL PERFORMANCE AND RISK TAKING OF BANKS (Some Evidence from Indonesia) Dewi Asri Rosalina, Nugraha Universitas Pendidikan Indonesia Abstract This study aims to examine the effect of ownership structure on financial performance and risk taking of banks in Indonesia. The structure of bank ownership is divided into three categories, namely state-owned banks, foreign-owned banks, and private-owned domestic banks. Bank performance is measured by Return On Assets (ROA) and Return on Equity (ROE). Bank risk taking is measured by the Z-Score value. This research uses five control variables, namely loan to deposit ratio, equity to total asset ratio, bank size, inflation, and GDP. The study was conducted on 84 commercial banks in Indonesia. Data analysis techniques used are descriptive statistics, panel regression testing with common effect modeling, classical assumption test and hypothesis test The results show that: first, government ownership negatively affects the profitability of banks and negatively affects bank risk-taking. Second, foreign ownership positively affects bank profitability and also positively affects risk-taking. The results also found that government banks and foreign banks have a better level of profitability compared to domestic private banks. Keywords: ownership structure, financial performance, risk taking, banking, Indonesia PermaLink | Plain Format | Corresponding Author (Dewi Asri Rosalina)

73	ABS-182	Financial Management and Accounting
Industry growth, ownership structure, and capital structure in Indonesia Iman Harymawan, Avelina Arianto, Yuanita Intan Paramitasari Universitas Airlangga Abstract The purpose of this study is to analyze whether industry classification has an effect on capital structure and whether foreign ownership structure has more influence on capital structure than domestic ownership structure. This study uses 524 companies listed on the Indonesia Stock Exchange for three periods from 2014 to 2016 and using the Ordinary Least Square (OLS) regression method to test the hypotheses. This study found that industry classification has an effect on capital structure. Companies that are classified as high (low) growth industry have a positive (negative) and significant association on capital structure. Furthermore, firm with foreign ownership structure has significantly higher capital structure than domestic ownership. The findings from this study indicates that firms with foreign ownership and firms in high growth industries are more attractive to debt holder in Indonesia. Keywords: Industry classification, industry growth, foreign ownership, capital structure PermaLink | Plain Format | Corresponding Author (Iman Harymawan)

74	ABS-190	Financial Management and Accounting
CAPITAL STRUCTURE, INVESTMENT OPPORTUNITY AND FIRM VALUE Arieska Suwandhayani, SM and Noorlaily Fitdiarini, SE., MBA Faculty of Economy and Business, Airlangga University Abstract This research aims to examine the impact of capital structure and investment opportunity set on firm value of 25 consumer goods companies listed in Indonesian Stock Exchange during 2009-2012. Capital structure proxies in this research were debt to equity ratio, debt to assets ratio and long term debt to assets ratio. Investment opportunity set proxies in this research were market to book value of assets, market to book value of equity, capital expenditure to book value of assets and firm value proxies in this research were price to book value and price earning ratio. The empirical result of Partial Least Square showed that both capital structure and investment opportunity set had positive significantly impact on firm value. All indicators on capital structure variables proved to be valid for measuring capital structure while capital expenditure to book value of assets and price earning ratio were not valid used in measuring each variables. This findings showed that funding policies and investment opportunity set of firm profoundly influenced the way the firm was viewed by investors and creditors. Keywords: capital structure, investment opportunity, firm value PermaLink | Plain Format | Corresponding Author (Noorlaily Fitdiarini)

75	ABS-194	Financial Management and Accounting
Factors Affecting the Financial Performance of Commercial Banks in Indonesia Rini Kurniawati, Ikaputera Waspada Universitas Pendidikan Indonesia Abstract ABSTRACT Banking plays an important role to drive the wheels of the economy and national development, so it can be said that banking is the artery of the financial system. As a business entity engaged in financial services, trust of all parties, especially customers is very important because with good performance banks will easily gain the trust of the customers. The purpose of this research is to know the influence of Capital Adequacy Ratio (CAR) factor , Operating Efficiency Ratio (OER) or BOPO (Operational Cost and Operating Income), Net Interest Margin (NIM), Loan to Deposit Ratio ( LDR ) and Non Performing Loan (NPL) on the financial performance of banks as measured by Return On Assets (ROA). The object of this study are commercial banks listed on the Indonesia Stock Exchange (IDX) period 2013-2017. Data collection techniques used by purposive sampling, then a decent sample used as many as 35 banks in accordance with the criteria that have been selected. The results showed that Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan to Deposit Ratio ( LDR ) have positive influence on Return On Assets (ROA) while Operating Efficiency Ratio (OER) or BOPO (Operating Cost and Operating Income) and Non Performing Loan (NPL) has a negative effect on Return On Assets (ROA). Keywords: Banking, Financial Ratios, Financial Performance. PermaLink | Plain Format | Corresponding Author (rini kurniawati)

76	ABS-197	Financial Management and Accounting
ANALYSIS THE EFFECT OF ECONOMIC VALUE ADDED (EVA), MARKET VALUE ADDED (MVA) TO THE STOCK RETURN ON CIGARETTE INDUSTRY COMPANY LISTED IN LQ 45 OF INDONESIA STOCK EXCHANGE Achmad Nawawi Universitas Pendidikan Bandung Abstract Keywords: EVA, MVA, stock return PermaLink | Plain Format | Corresponding Author (ACHMAD NAWAWI)

77	ABS-202	Financial Management and Accounting
INVESTMENT EXPERIENCE TO EXPECTED RETURN: A RISK BEHAVIOUR CONSEQUENCES Fitri Ismiyanti and Putu Anom Mahadwartha Faculty of Economics and Business, Airlangga University Faculty of Business and Economics, University of Surabaya Abstract Decision-making for financial products requires scientific justification because it involves uncertainty in returns and financial risks. This study aims to examine the effect of investment experience on risk propensity, risk propensity to risk perception, risk perception to return expectation and investment experience to return expectation. Past investment experience acts as an anchor of benchmarks and the basis of individual decision making in investment. Risk propensity and risk perception are risk behaviours that show a persons attitude and behaviour based on previous investment experience. While the return expectation of the financial products reflects the decision of individual investors on the chosen investment opportunities. This study expects to discover how the influence of past investment experience on variable risk propensity; risk propensity to risk perception; and the effect of investment experience on return expectation. Participants are investors and traders of financial instruments in the capital market. This study uses Structural Equation Modelling (AMOS) to test the hypothesis. The result showed that investment experience has positive effect on risk propensity of investors. Higher investment experience will increase the awareness of investors toward risk. Risk propensity has negative effect on risk perception, therefore will support the investors perception toward reducing risk mechanism. Risk perception has positive effect on return expectation, while investment perception has insignificant effect on return expectation. The result showed that investment perception has indirect effect to return expectation through risk perception. Keywords: investment experience, risk propensity, risk perception, return expectation PermaLink | Plain Format | Corresponding Author (Fitri Ismiyanti)

78	ABS-209	Financial Management and Accounting
NEW PUBLIC MANAGEMENT (NPM) MODELAS RULE APPLICATION OF PERFORMANCE-BASED BUDGET (ABK) (EMPIRICAL STUDY AT SKPD OF SIGI REGENCY) Sudirman, Sugianto, and Rahmi Syafitri Accounting Department Tadulako of University Abstract This study aims to develop a model of New Public Management (NPM) Against Performance-Based Budgeting Performance (ABK). Specific target of this research, is formed a model of New Public Management which can improve performance of local government apparatus especially in Sigi Regency. In the long run, the target of this research is to improve service to the community by applying performance budgeting so that transparent and accountable governance (Good and Clean Governance) can be realized. The results of this study indicate that the coefficient value of all the dependent variable (X) to the independent variable (Y) has a positive effect on Performance Accountability. This provides an empirical evidence that the variables of performance evaluation, budget implementation, budget planning and budget accountability lead to performance accountability. Conversion of Performance Accountability by can be interpreted that variants on Performance Accountability can be explained by the Budget Planning, Budget Implementation, Budget Accountability, and Performance Evaluations. Keywords: New Public Management, performance budgeting, Good and Clean Governance. PermaLink | Plain Format | Corresponding Author (Sudirman Sudirman)

79	ABS-210	Financial Management and Accounting
EFFECT OF INFORMATION ASYMMETRY AND BUDGET TARGETS CLARITY BETWEEN BUDGET PARTICIPATION AND BUDGETARY SLACK Nurhayati Haris, Sudirman, and Ernawaty Usman Accounting Departement Tadulako of University Abstract This study aims to examine (1) the effect of budgetary participation on budgetary slack, (2) Influence of Information Asymmetry on Budgetary Slack. (3) The Influence of Clarity of Budget Objective on Budgetary Slack., (4) Information Asymmetry as an independent variable, moderation variable or quasi moderation variable to the Budgetary Slack.. and (5) Clarity of Budget Objectives as independent variables, moderation variables or quasi moderation variables to Budgetary Slack. The specific and long-term targets of this research are to find the rules of budgetary participation in budgeting in the form of policies for public sector organizations and serve as basic concepts for public sector organizations, especially the Regional Device Work Unit (SKPD) in Palu City in a participatory budget-based budgeting policy organizational goals as well as enrich the treasury of science in the field of Management Accounting and behavioural Accounting Keywords: Budgetary Slack, Information Asymmetry, Clarity of Budget. PermaLink | Plain Format | Corresponding Author (Nurhayati Haris)

80	ABS-226	Financial Management and Accounting
Effect of profitability, liquidity and solvability on Islamic Stock Prices Jakarta Islamic Index Masrizal, Tika Widiastuti, Imron Mawardi, Wisudanto Universitas Airlangga Abstract This study aims to analyze effect of profitability, liquidity and solvability ratios on Islamic Stock Prices listed in Jakarta Islamic Index. The research uses quantitative approach with regression analysis using panel data in eviews to help us reach the goal. As for sampling, purposive sampling method give us the sample of 8 companies listed as consistent issuers recorded in JII from 2009-2016. The empirical results show that, independent variables consisting of return on equity, current ratio, debt to equity ratio simultaneously influence the stock prices with a significance rate and determination coefficient of 87.8607%. Current ratio shows no significant influence on stock prices, while return on equity and debt to equity ratio influence the dependent variable significantly. Keywords: financial ratios, JII, Stock Price PermaLink | Plain Format | Corresponding Author (Masrizal Rizal)

81	ABS-227	Financial Management and Accounting
EVALUATION OF FORENSIC AUDITOR ROLE AS CORRUPTION ERADICATOR Agus Widodo Mardijuwono (a), Farah Daniyah (b*) Airlangga University Abstract This study contains the evaluation of the role of forensic auditors in implementing their roles, namely to eradicate corruption by using forensic audit procedures. Seeing the growing corruption crime rate, this research examines the effectiveness of the role of forensic auditors, especially at BPK & BPKP Representative of East Java region. This research uses a qualitative research method of case study by using primary data. The results show that the role of forensic auditors is to find evidence for cases in court, as well as to prevent corruption, but prevention is limited to internal agencies only. Forensic auditors still cannot cause deterrent effects for corruptors because they are beyond the control of the forensic auditor. Forensic auditors cannot impose criminal penalties on corruptors. The effectiveness indicator of the presence of forensic auditors in combating fraud is the realization that exceeds the planned target. Keywords: Forensic Auditor, Forensic Audit, Fraud, Corruption, BPK, BPKP PermaLink | Plain Format | Corresponding Author (Agus Widodo Mardijuwono)

82	ABS-232	Financial Management and Accounting
Measuring Efficiency of Islamic Banks: Evidence from Indonesia Mohamad Fany Alfarisi; Syukri Lukman Faculty of Economics Universitas Andalas Padang, West Sumatera, Indonesia Abstract The present study investigates the efficiency of Islamic banks in Indonesia particularly for the period of 2014-2015. To meet that objective, the data envelopment analysis (DEA) particularly input-oriented, variable return to scale (VRS) has been employed. Additionally, twelve full-fledge Islamic commercial banks are included as the sample of the study. Having analysed using the DEA model, we find the average technical efficiency score of Islamic banks in 2014 is 0.843. In this regard, the inefficiency of Islamic banks is attributed equally to pure technical efficiency and scale efficiency. Moreover the average technical efficiency score of Islamic banks for the year of 2015 is 0.832 which is lower than the previous year. The inefficiency of Islamic banks in 2015 is mainly contributed by the scale inefficiency. Moreover, the results suggest a declining of Islamic banks productivity during the period of study. Keywords: Islamic bank; efficiency; Indonesia PermaLink | Plain Format | Corresponding Author (Mohamad Fany Alfarisi)

83	ABS-233	Financial Management and Accounting
Finance Accountability Looking at it Concept of Good Corporate Governance Point of View with Organization Performance Dini Nur Fakhriani Universitas Pendidikan Indonesia Abstract Good Corporate Governance (GCG) is a system used to direct and control the companys business activities. To reach Good Corporate Governance, one thing that should fulfill is transparency and accountability in a whole activities. A tertiary educational institution as non profit organization, should have otonomy and bigger responsibility in educational management, to get mission and organization goal, and to reach Good Corporate Governance, one of the efforts is through the finance accountability. In finance accountability application, we will have a justification report about trustworthy and reliable finance managing of the organization. The purpose of this research is to find the correlation between a finance accountability looking at it concept of Good Corporate Governance point of view with organization performance. The method used in the research is quantitative and data analysis using nonparametric statistic. The study found that there is positive correlation between variables which being observed. It mean that correlation between a finance accountability looking at it concept of Good Corporate Governance point of view has a positive correlation with organization performance. If a finance accountability looking at it concept of Good Corporate Governance point of view is implemented correctly, will increase organization performance. Keywords: Good Corporate Governance (GCG), finance accountability, organization performance PermaLink | Plain Format | Corresponding Author (Dini Nur Fakhriani)

84	ABS-243	Financial Management and Accounting
RELATION OF THE POWER OF INCOME TAX INCOME SYSTEM WITHSELF-ASSESSMENT IN DISTRICT BADUNG BALI Ni Luh Putu Suastini1, Gede Wirata2, I Wayan Astawa3 Faculty of Social and Political Sciences Ngurah Rai University Abstract This article aims to analyze and describe the practice on income tax collection system with self-assessment in Badung regency, Bali. Badung regency is a tourism area and one of the highest earning districts. Self-assessment System is a taxation system that gives trust to Taxpayers to fulfill and carry out their own obligations and taxation rights know as 5M. The question of power is not a matter of ownership, in the context of who controls, who or who is strong while others are weak. The power is scattered, everywhere, immanent in every social relationship. Often the state becomes a very autonomous institution and ignores the various needs of society. State relations with society are not always harmonious and complementary, between state and society standing in opposite positions. The relationship created is the desire to subdue each other. Discourse theory of knowledge and qualitative methods will be used in solving problems. Keywords: Power Relation, Self Assessment System PermaLink | Plain Format | Corresponding Author (Ni Luh Putu Suastini)

85	ABS-249	Financial Management and Accounting
Greed, Parental Influence and Adolescent Financial Behaviour Lazhora Wenatri, Sari Surya, Maruf Andalas University Abstract This study aims to investigate the relationship between personal attitude which is reflected by level of greed, and the individual background based on parental influence on adolescent financial behaviour with financial knowledge and financial attitude as mediation variables. This study used quantitative approach and data was obtained by distributing questionnaires to 240 high school students in Padang City. Hypothesis were tested with Structural Equation Modelling using AMOS 22.0. The results shows that (1) greed has no significant effects on financial behaviour but has significant effects on adolescents financial attitude, (2) parental influence has significant effects financial behaviour, but no significant effect on financial knowledge and financial attitude, (3) financial knowledge has no significant effect on financial attitude, and (4) financial attitude has no significant effect on high school adolescent financial behaviour in Padang City. Based on the context of this study, financial behaviour of adolescent is mainly influence by parental influence. In addition, it can be concluded that parents have weak role in development of financial awareness and attitude. Adolescent in Padang city are strongly depended on parents in financial decision and greedy is not reflected in their behaviour. Implication of this research should be the concerned of stakeholders such as financial institutions, because financial personality traits and behaviour during adolescence will last until they were adults and will also affect a persons financial decisions in the rest of his life. Keywords: greed, parental influence, financial behavior, financial knowledge, financial attitude, adolescent PermaLink | Plain Format | Corresponding Author (Maruf Maruf)

86	ABS-256	Green Business
Stakeholder Salience and adoption of environmental strategy in the hotel industry in Indonesia Maruf School of Management, Andalas University, Padang, West Sumatra Abstract Environmental strategies as organization actions to minimize negative effects of business activities toward natural environment have been discussed as one of important factors for business sustainability. It is also mentioned as social responsibility of the firm and important factor in managing relationship with stakeholders. However, to what extent environmental strategy has been adapted in relation to business sustainability, social responsibility and stakeholders management in hotel industry in Indonesia is still open for further investigation. Based on stakeholders salience theory, this study aims at measuring the predicted relationships in the stakeholder management model between stakeholders salience, strategic response and adoption of an environmental strategy. Quantitative data collected from seventy one hotel managers all across Indonesia with self-administered questionnaire. The relationship model were analysed with partial least square. The results show that among three stakeholders salience attributes, stakeholder power and legitimacy does not influence stakeholder salience. Only stakeholder urgency that positively influence stakeholder salience. Stakeholder salience positively influence strategic response. Furthermore, stakeholder salience is positively related to hotels strategic response and then influence environmental issue integration and environmental strategy responsiveness. These results imply that this model can be used to explain relationship between stakeholder salience with adoption of environmental strategy. study the finding suggests that the connection between stakeholders attributes, stakeholder salience, strategic response and adoption of environmental strategy is low to medium strong. This means, when hotels have a minimum environmental performance it might be to fulfill government regulations. While if hotels have highly integrated and proactive adoption of environmental strategy this might be come from company own awareness about the important of being environmental friendly Keywords: Stakeholder Salience, Environmental strategy, Hotel, Indonesia PermaLink | Plain Format | Corresponding Author (Maruf Maruf)

87	ABS-12	Green Business
AN ANALYSIS ON TENANTS SATISFACTION BASED ON THE PERCEPTION ON THE APPLICATION OF GREEN BUILDING CRITERIA AT OFFICE BUILDING GRAHA MERAH PUTIH JALAN PUTRI HIJAU MEDAN Windu Terkelin Ginting, Khaira Amalia Fachrudin, Dwira Nirfalini Aulia University Of North Sumatera Abstract Green building is a plan and design through the process which is concerned with environment and the use of human resources efficiently in all building life cycle, starting from base, design, construction, occupation, maintenance, renovation, and building changes. There are many factors which influence the satisfaction of tenants who rent office buildings with green building concept, some of them are land appropriateness, conservation and energy efficiency, water conservation, material cycle and sources, health and comfort in rooms, and building environment management. The research used quantitative method which was aimed to analyze the perception on the satisfaction of tenants who rented buildings, viewed from the aspects of land appropriateness, conservation and energy efficiency, water conservation, material cycle and sources, health and comfort in rooms, and building environment management. The data were gathered by using questionnaires and interviews and analyzed by using multiple linear regression analysis. The population was 50 tenants who rented office building, Graha Merah Putih at Jalan Putri Hijau No.1, Medan Barat which consisted Of Bank BNI, Bank HSBC, Coffee Bean, Ericsson, Telkomsel, Indomaret, and Mitratel. The Result of the research showed that the perception on the factors of land appropriateness, conservation and energy efficiency, water conservation, material cycle and sources, health and comfort in rooms, and building environment management simultaneously had the influence on the satisfaction of the tenants who rented office building, Graha Merah Putih at Jalan Putri Hijau No.1 Medan. Keywords: Perception on Satisfaction, Tenant, Green building, Office Building PermaLink | Plain Format | Corresponding Author (Windu Terkelin Ginting)

88	ABS-275	Green Business
INFLUENCE ANALYSIS OF VALUE, KNOWLEDGE, & CONSUMER ATTITUDE OF CONSUMER WILLINGNESS TO PAY MORE FOR GREEN CONSUMERISM PRODUCTS (CASE STUDY OF THE BODY SHOP, BALI) Luh Putu Virra Indah Perdanawati,Ade Maharini Adiandari,Ni Nyoman Sudiyani Faculty of Economy Ngurah Rai University Abstract At this time, the rate of natural damage has reached an alarming rate. Many consumers are beginning to change their shopping patterns toward more green consumerism, such as by buying environmentally green products, even though their prices are relatively higher. This study uses multiple linear regression analysis, to see the affect of independent variable, such as value, knowledge, and attitude to dependent variable willingness to pay more. The result of research stated that simultaneously there is a significant influence between value, knowledge, attitude a consumer to willingness to pay more a consumer for environmentally green products. Keywords: Green Products, Environmentally Protection, Green Consumer Behavior, The Body Shop PermaLink | Plain Format | Corresponding Author (Luh Putu Virra Indah Perdanawati)

89	ABS-22	Green Business
The Impact of Good Corporate Governance on Firm Value with Corporate Social Responsibility as Mediating Variable: Empirical Study in Publicly Listed Mining Companies in the Indonesia Stock Exchange (IDX) bambang tjahjadi, noorlailie soewarno, herly vitus universitas airlangga Abstract Despite numerous studies on the influence of good corporate governance on firm value, reports have not yet shown consistent results. This reason justifies that studies on other factors involved in the relationship between corporate governance and firm value are still needed, especially studies on a specific industry having unique characteristics. This study examines whether corporate social responsibility mediates the influence of good corporate governance on firm value. The mining industry is selected with the consideration that the industry has a major impact on sustainable development and is experiencing a declining trend in performance within the last five years. Using purposive sampling technique, 35 mining companies were selected from the Indonesia Stock Exchange (IDX) for the period of 2013-2015 and resulted 105 observed data. The results indicate the following. Firstly, good corporate governance has a significant effect on firn value. Secondly, good corporate governance has a significant effect on corporate social responsibility. Thirdly, corporate social responsibility does not affect firm value. Lastly, corporate social responsibility does not mediate the influence of corporate governance on firm value. This study contributes to the agency theory and the signaling theory in term of providing empirical evidence on the mining industry in Indonesia. Keywords: good corporate governance, firm value, corporate social responsibility, mining companies PermaLink | Plain Format | Corresponding Author (bambang tjahjadi)

90	ABS-301	Green Business
The Roles of Village Unit Cooperative on Improving Economy of Rural Communities Donald Samuel Slamet Santosa Satya Wacana Christian University Abstract The aim of this research is finding the roles of village unit cooperative (Indonesia: Koperasi Unit Desa) on improving economy of rural communities. The data of this is qualitative research collected by in-depth interview, participative observation and Focus Group Discussion. Data analyzed by componential analysis model (developed by Spradley). This research finding consist of two main roles: direct roles and indirect roles. Direct roles consist of roles in: advising business capital (funding function); advising and distributing raw material and other needed; helping communities to marketing the production; developing business capacity; improving human resources quality; and developing social engagement among communities. Then the indirect roles consist of: reducing unemployment and poverty; and reducing urbanization. Based on research finding, it is recommended to developing village unit cooperative in every small regional community (or village) to improve economy of rural communities. Keywords: roles, village unit cooperative, rural communities PermaLink | Plain Format | Corresponding Author (Donald Samuel Slamet Santosa)

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