Page 7 - SUSTAINABILITY ISSUES & COVID-19

Table of Content

1. Tax Planning in an Involuntary Divestiture ....................................................................................................................................7
2. The Effect Of Female CFO To Indonesian Firm Value: The Role Of The Firm Cash Holding ........................................ 19
3. Evaluation of the Implementation of Rules for Using Book Value in Merger-Case Study on
Subsidiaries of PT Rajawali Nusantara Indonesia (Persero) ................................................................................................... 26
4. Problems in the Revaluation of Assets in Indonesia Central Government ....................................................................... 35
5. Disclosure Response to a Corruption Case of PT Lippo Cikarang Tbk: Legitimacy Crisis of Meikarta
Project ....................................................................................................................................................................................................... 46
6. The effect of Environment, Social, and Governance (ESG) Disclosures on the Cost of Debt:
Evidence from Five ASEAN Countries ........................................................................................................................................... 49
7. The Effect of Corporate Strategies on Capital Structure in ASEAN 5: The Role of CEO Overconfidence ............... 64
8. Improvement of Governance and Allocation of Investment Assets (Case Study on AKM Pension Fund) ............ 76
9. Decision of Willingness to Pay for Green ElectricityL a Contingent Valuation Study in Indonesia & China ......... 89
10. Business Development Strategy of Private Public Accounting Firms in the Industry 4.0 Digital Era –
Case Study in Kap XYZ ........................................................................................................................................................................ 92
11. Improving Sustainbility Performance Based on Management Control System and Capabilities
Perspective .............................................................................................................................................................................................. 95
12. What Next for Sustainable Competitive Advantages in Post Pandemic Outbreak Context ..................................... 98
13. Water Management Accounting Efforts To Reduce Clean Water Crisis ..........................................................................100
14. Green Accounting: How Effective the Nudging Act Employed by Retailers to Reduce or Alternate
Plastice Bag Usage .............................................................................................................................................................................101
15. Analysis of Transfer Pricing Conducted by Company xxx and Its Impacts on the Calculation of
Corporate Income Tax ........................................................................................................................................................................104
16. Accountability and Transparancy in the Transition of Housing Savings Management ............................................108
17. The Impact of Covid-19 on The Sustainability Performance of Indonesian Companies (Empirical Study
On Winner and Loser Sectors Comparison) ...............................................................................................................................111
18. The Ecological Value Based Learning in Green Accounting Education ...........................................................................113
19. Social Media Governance and Organizational Legitimacy ..................................................................................................114
20. De Galesong: Sustainability Accounting and The Dilemma of Coastal Communities ..............................................139
21. Sustainability Officer in Indonesian Listed State-owned Enterprises: From the Investor’s View Point ...............140
22. Social Mapping of The Community Around The Mining of PT Antang Gunung Meratus (Study in Six
Villages in Hulu Sungai Selatan District And Tapin District) ...............................................................................................149
23. Enviromental Performing as Moderating of Mining, Basic and Chemical Companies: Influence of
Company Value on Carbon Emissions Disclosure ...................................................................................................................151
24. The Assessment of Balace Principle Application in Sustainability Reporting Practises ............................................153
25. Sustainability in Higher Education ..............................................................................................................................................156
26. An Analysis of Implementation of ISQC-1 on Quality Control for Sole Proprietorship Public Accounting
Firm – A Case Study of KAP XYZ ....................................................................................................................................................159
27. Commissioners Board Characteristics, Ownership Structure and Sustainability
Development Goals (SDGs) .............................................................................................................................................................174
28. Probability of Firm’s Bribery Behavior: Business Obstacles as a Pressure Element of Fraud Triangle ..................176
29. The Sustainability of Indonesian State-Owned Enterprises ................................................................................................187
30. How Progressive Indonesian Big Companies Are? .................................................................................................................198
31. Sustainability Accounting as a Future Corporate Sustainability Strategy .....................................................................200
32. Analysis of Changes in Stakeholder Engagement Due to the COVID-19 Pandemic on Primary
Stakeholders in Higher Education.................................................................................................................................................203
33. Association among Financial Performance, Environmental Cost and Environmental Disclosure of Mining
And Energy Companies in Indonesia ...........................................................................................................................................210

6 International Conference on Sustainability
(5 Sustainability Practitioner Conference)
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