The 6th Annual International Conference on Accounting Research (AICAR 2019) aims to facilitate the academicians, researchers, doctoral students, business consultants and managers (in corporation, government, social organization, education institution), from all over the world to share their papers to be discussed in the conference.

AICAR aims to facilitate the academicians, researchers, doctoral students, business consultants and managers (in corporation, government, social organization, education institution), from all over the world to share their papers to be discussed in the conference.

Being in the era of Industrial Revolution 4.0 will essentially change the approach of how we live, work, and interact to one another more into a digitalization system. Thus, currently all members expect people to collaborate altogether, while stakeholders have to be incorporated and widespread. These include cross nations leaders, academicians, and public society. It is the best interest that the conference will continue to play an essential role in fostering new research talents and advancing future profile of AICAR as prominent international conference in the area of social sciences, especially accounting and finance.

Thanks are 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.

The Editors
Irvan Noormansyah
Lies Zulfiati
Muhammad Anhar
Ade Gafar Abdullah
Isma Widiaty
Cep Ubad Abdullah
Maya Mustika
Erna Lovita
Faris Faruqi
Gatot Prabantoro