Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
Conference Chair
Dr. Herman Karamoy, SE, MSi, Ak, CA
Universitas Sam Ratulangi, Indonesia
Conference Co-Chair
Dr. Lies Zulfiati, MSi, Ak, CA
STIE Indonesia, Jakarta, Indonesia
Advisory Board
Prof. Nikos Kartalis
Technological Educational Institute of Western Macedonia, Greece
Charika Channuntapipat, Ph.D
University of Birmingham, UK
Dr. Noriza Mohd Jamal
Universiti Teknologi Malaysia, Malaysia
Dr. Dayana Jalaludin
Universiti Sains Malaysia, Malaysia
Dr. Huai Zhang
Nanyang Technological University, Singapore
Dr. Akrum Helfaya
Keele University, UK
Dr. Hao Quach
University of Lincoln, UK
Dr. Radiah Othman
Massey University, New Zealand
Dr. Khaled. A. Elnakhat
University of Benghazi, Libya
Scientific Committee
Prof. Dr. P. Kindangen SE, SU, MA
Universitas Sam Ratulangi, Indonesia
Dr. Juli J. Sondakh, Ak, CPA, M.Si
Universitas Sam Ratulangi, Indonesia
Dr. Wiwi Idawati
STIE Indonesia, Jakarta, Indonesia
Dr. M. Safiq
STIE Indonesia, Jakarta, Indonesia
Dr. Sarifudin H
STIE Indonesia, Jakarta, Indonesia
Joan V. Mangindaan, SE, M.Bus (Acc), PhD
Universitas Sam Ratulangi, Indonesia
Steering Committee
Prof. Dr. Ir. Ellen Joan Kumaat, DEA
Universitas Sam Ratulangi, Indonesia
Agustian Burda, BSBA, MBA
STIE Indonesia, Jakarta, Indonesia
Drs. Ridwan Maronrong, M.Sc
STIE Indonesia, Jakarta, Indonesia
Prof. David Paul Saerang, PhD
Universitas Sam Ratulangi, Indonesia
Organizing Committee
Irvan Noormansyah, BA(Hons), MA, PhD
STIE Indonesia, Jakarta, Indonesia
Drs. Jusuf Hariyanto, M.Sc
STIE Indonesia, Jakarta, Indonesia
Gatot Prabantoro, SE., MM.
STIE Indonesia, Jakarta, Indonesia
Erna Lovita, SE., M.Si, Ak., CA
STIE Indonesia, Jakarta, Indonesia