The purpose of this study is to examine the effect of a modified audit opinion on the debt contract (interest spread, loan size, covenant, collateral, and loan maturity). Samples of this study are credit facilities obtained by listed firms in 2013-2016 with total observations of 660. Results of this study show that in general there is limited effect of modified audit opinion on debt contract. We do not find type of modified audit opinion causes higher interest rates. Modified audit opinion has significant effect on reducing the number of financial covenants. We only find evidence that material uncertainties type of modified audit opinion causes higher general covenant. We also only find evidence of the effect of modified audit opinion on loan maturity for going concern opinion type. Modified audit opinion does not affect loan size and the possibility of the need collateral in the debt contract. The insignificant results of modified audit opinion on debt contracts maybe due to lenders in Indonesia still use soft information (relationship lending) rather than hard information.

This study aims to examine the effect of managerial ability on financial reporting quality. The samples of this study are listed banks in the Indonesia Stock Exchange during the period of 2010 to 2016. with total observations are 210 firm-years. Managerial ability is measured using Data Envelopment Analysis (DEA). Earnings persistence and earnings predictability are used to measure financial reporting quality. By using panel data regression, the results show that managerial ability has a negative effect on financial reporting quality, for both measures. This may be due to when the manager has higher ability, he/she tends to be opportunistic and take actions (such as opportunistic earnings management) and thus earnings become less persistent as well as less predictable (low financial reporting quality).

The background of this research is based on 2019 election issues that spread massively in social media. From these issues comes the polarization and divides into two opposing sides. However, users are basically not presented with balanced information as a result of the recommendation system on social media. This research is expected to enrich the study of social media impact, especially on study of recommendation system with context in Indonesia. This thesis examines the recommendation system designed by social media operators tends to be uniform or aligned with the user's political views only. The phenomenon is The Filter Bubbles where the information circulating on our social media is filtered only in accordance with the user's own views. Polarization becomes an effect that can be influenced by the recommendation system because the acceptance of information from the user after going through a personalized curation system raises uniform news. This research uses quantitative approach with experiment method. The results of this study indicate that the recommendation system makes the polarization position of users more extreme. This is marked by increasingly persistent opinions and political views held by previous users.

In this research, we analysis the impact of ASEAN’s rice trade barrier, through tariff and non-tariff measures (NTMs), on Indonesian food (rice) security. To assess whether tariff and NTMs of rice across countries in ASEAN region, Gravity Model and Global Trade Analysis Project (GTAP) Model were applied. All data came from World Bank, Comtrade, World Integrated Trade Solution (WITS), Centre d'Études Prospectives et d'Informations Internationales (CEPII), International Labor Organization (ILO), and GTAPAgg version 9.0. The result of NTMs calculation from Gravity Model and also data of ASEAN Trade in Goods Agreement (ATIGA) schedule as agreement were injected to GTAP Model, to examine the impact of ASEAN’s rice trade barrier on Indonesian food (rice) security. A standard GTAP Model was aggregated by 19 sectors and 16 countries/regions. This research showed that (a) imposing ASEAN’s rice trade barrier lead to negative effect on Indonesian food (rice) security, (b) comparing between ASEAN’s rice NTMs and ATIGA, previous one has higher negative effect on Indonesia food (rice) security, and (c) there is trade-off between ASEAN’s rice trade barrier and trade liberalization policy. The government should be careful to impose rice trade barrier as temporary policy to boost rice domestic production.

The focus of this research is in the area of strategic leadership in government institution. The objective this study is to examine influence of strategic leadership toward executive influence on innovation in government institution. The research adopted quantitative approach. The result of this research provide evidence to the correlation between strategic leadership and executive influence on innovation. The main conclusion of this study also confirmed previous research that says strategic leadership are able to play an important role in influencing executive influence on innovation in government institution. This study recommends executives of government institution to improve their strategic leadership in order to achieve the maximum effect of innovation in their organization.

Although many studies already report on materialism or sexual appeal in advertising, this study tried to examine the direct effect and combination effect between materialism and sexual appeal to young consumers in Indonesia and France. The experimental research results showed a significant direct effect and interactions effect between sexual appeal and materialism, as well as between sexual appeal and the countries in this study. It is quite surprising to find, that the effect of high sexual appeal is greater among high materialism young consumers in Indonesia, a more religious country, compared to young consumer in more liberal France. This study explains why this kind of anomaly could happen.

Brand Jealousy is one of the most important constructs in marketing yet it gains little attention from researchers. Previous research showed that this variable is the predictor of behavioral intention such as intention to buy a product. This research investigated whether brand jealousy affected conspicuous consumption. This research also found out the role of materialism in the relationship between brand jealousy and conspicuous consumption. Using regression analysis, this study revealed the positive and significant effect of brand jealousy on conspicuous consumption. On the other hand, moderation analysis showed that materialism did not moderate the relationship between brand jealousy and conspicuous consumption. The result of this research is expected to give a guideline for marketers in designing their marketing strategy.

This research empirically tests the impact of five brand personality dimensions (sincerity, excitement, competence, sophistication and ruggedness) on brand love, store brand loyalty and positive word of mouth. We focused on online retailers in Indonesia. The proposed model is tested using structural equation modeling (SEM) from 398 collected respondents. +WOM is important to reduce marketing costs. The purpose of this study is to analyze whether the five dimensions of brand personality and brand love have a positive impact on store brand loyalty and positive word of mouth. The results demonstrated that three of five dimensions of brand personality namely ‘sincerity’, ‘competence’ and ‘sophistication’ have a positive impact on brand love and a mediated through store brand loyalty path to positive word of mouth. The effect of two dimensions brand personality on +WOM because brand love. So, this finding reinforces the importance of the brand love and brand personality construct to retail business.

This paper discusses some major contributors to offshore Information Technology (IT) outsourcing risks and examines some key risk mitigation strategies. Offshore IT outsourcing risks emanating from service provider IT capabilities in terms of their communication networks and human resource assets quality and cultural climate are examined using literature drawn from the areas of resource-based theory and culture theory particulary the transaction cost economies. The role of service recipient risk mitigation strategies including strong contract construction and intelligence gathering in moderating the impact of risk drivers on offshore outsourcing risks is discussed. The role of some key service provider policies and practices including policies regarding employees’ acceptable use of client information, practices that seek to increase employee retention, and policies that do not allow employees to work on projects for multiple corporations that are competitors with each other in reducing offshore outsourcing risk is also examined.

The banking sector is increasingly involved in environmental protection and management initiatives by introducing green banking practice. Green banking is very much in line with the principles of Islamic banks that underlie its practice on Islamic values, which among other things prohibit humans from making damage on earth. The purpose of this study is to determine the green banking practice in Indonesia’s Islamic Banks from 2014-2017 using environmental risk index. Environmental risk index uses 44 variables which are grouped into ten thematic vectors that relate to different aspects of environmental risk management. This study reveals that the green banking practice in Indonesia’s Islamic Banks is still quite low. In average, Indonesia’s Islamic Banks excellent in water management, paper management, employee involvement in environmental commitment and collaboration with NGOs while in terms of carbon neutrality, waste management, environmental due diligence, ESG specific funds, environmental training and involvement in initiatives recognized environment still needs improvement. The finding of this study provide a significant contribution in green banking practice of Indonesia’s Islamic Banks. They can find out how much green banking practice has so far been running and in what ways they need improvements to achieve the maximum Environmental Risk Index score.