The 5th Annual Conference on International Accounting Research (AICAR 2018) aims to bring together all scholars, practioners (in corporation, government, social organization, and education institution), researchers, and students in Indonesia and abroad to share and exchange their research findings and experiences especially in the fields of accounting at both the theoretical and practical levels. We hope that all the participants will find the presentations and discussions are interesting and useful in this conference and would further enhance the quality of research.

We would like to take this opportunity to extend our sincere gratitude and apprecation to the Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta, Faculty of Economic and Business Universitas Sam Ratulangi, and Faculty of Social and Politics Sciences Universitas Sam Ratulangi top management, Head of Department, Lecturers and Employees; Co-Hosts: Kalbis Institute, Trisakti School of Management (TSM), Universitas Surabaya (UBAYA); our sponsors for their necessary support to organize this Conference.

We are honored to have Professor Edward Buckingham of the Monash University, Melbourne, Australia; Professor David C Hay of the University of Auckland, New Zealand; Professor Remus Ilies of The National University of Singapore, Singapore; Professor Madhusudan Ghos of Visva-Bharati, Santiniketan , India; and Professor Mohd Fuad Mohd Salleh of the University of Selangor, Malaysia for supporting us in all possible ways.

Thanks are also deserved for reviewers, international committee members, organising committee members, and all other local organizing committee members for their hard work, commitment and contributions to this conference. Profuse thanks to all the presenters, participants, well-wishers and all other people for your invaluable contributions in making this event a great success.

Finally, On behalf of the Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta, Faculty of Economic and Business Universitas Sam Ratulangi, Faculty of Social and Politics Sciences Universitas Sam Ratulangi, committe members, and conference team, we would like to extend heartiest welcome to all all of you, speakers, presenters and participants who come from all corners of the globe to the 5th AICAR. Welcome to Manado, North Sulawesi, Indonesia! I wish you every success in your deliberations and very pleasant stay in Manado.

The Editors
Irvan Noormansyah
Liez Zulfiati
Muhammad Anhar
Ade Gafar Abdullah
Isma Widiaty
Cep Ubad Abdullah