Spillover Effect of foreign direct investment on Domestic Firms: Aggregate and Disaggregate Analysis - Ubaya Repository
ICBESS2017
The 4thlntemationalConferenceon Business,Economicsand SocialSciences
Poweredby lndonesiaCollegeof EconomicsJakarta(STEI)
Interdisciplinary
Research
in thefieldsof
Business,
Economics
andSocialScience
TowardGlobalFutureCompetitiveness
TentremHotelYogyakarta
9- 10August2017
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The4th TCBESS
20ll - PROCEEDING
TentremHotelYogyakarta,
August9 - 10,2017
INDEX
FOREWORDS
WELCOMESPEECHS
PATRONS
PROGRAM
PRESENTATION
SLIDES
KNOWLEDGEAND AWARENESSOF THE PRTVATEPERSONSTAXPAYER
COMPLIANCERATE TAX PAYERSAT PERFORMINGTHE OBLIGATION
OFTAXATION (StudyCase: Tax PayersIn Rawamangun
JakartaTimur)
Merliyana,
EnungSiti Saodah,
TomyPrasetya....
EFFECTOF COMPETENCEAND INDEPENDENCE
INTERNALAUDITOR AND
COMPETENCE
HR THE QUALITY OF.FTNANCIAL
REPORTINGTHE PROVINCIAL
GOVERNMENT/ MUNICIPAL GOVERNMENTDKI JAKARTA
NelliNovyarni& ImeldaAprileny
THEPATTERNOF COOPERATIONBETWEENTHE NON-OIL EXPORTERSAND
SMALLAND MEDIUM ENTERPRISES
IN BUSINESSSHOES
ZaidarZainuddin& EmivarniMNur
THEEFFECTOF INDUSTRIALTYPE,PROFITABILITY,
AND PUBLICSHAREHOLD
(EmpiricalStudyof Companies
ONISLAMICSOCIALREPORTING
DISCLOSURES
Listedin List of SyariahSecurities
Periode2013-2016)
UunSunarsih
& Dahlifah
...............
THEEFFECTOF WORK EXPERIENCE
AND GENDEROF AUDIT JUDGMENT
(EmpiricalStudyat DKI JakartaPublicAccountant
Firm)
W i w iI d a w a ...............
ti
PROBLEM
TREEANALYSISOF COCONUTSUGARQUALITY PENETRATE
INTERNATIONALMARKET AND MODERNMARKET
Suliyanto,
WeniNovandari,Suwaryo
THEEFFECTOF CURRENTAND DEFERRED
TAX EXPENSETO EARNINGS
MANAGEMENT
AT A MANUFACTURINGCOMPANYLISTEDON THE
EXCHANGE
INDONESIASECURITIES
FOR20IO-20I4PERIOD
IrenMeita,Zahrotul
Hayati& AgusMunandar.
...................
ENTREPREN
EURIAL COMPETENCY
DEVELOPMENT
WITH TRAININGPROGRAM
FORENTREPRENEUR
SMALL SCALEINDUSTRYSANJAICRACKERS
IN BUKITTINGGICITY
SriUlfaSentos,
Ariusni,AlponSatrianto
THEROLEOF CORPORATE
AND ENVIRONMENTALCOMMITTEES
GOVERNANCE
IN GREENHOUSE
GASDISCLOSURE
Daniel
TH Manurung,
R WediRusmawan
Kusumah,
Bachtiar
Asikin,IrmaSuryani............
The4'ntcBESS
2017
The 4th ICBESS2017- PROCEEDING
TentremHotel Yogyakarta,August9 - 10,2017
TI{E OPPORTUNITIESTO HAVE OWN HOME IN BANDA ACEH CITY
Yasrizal
PRICE FORMATION AROUND CUM DATE DTVIDENDANNOUNCEMENT:
EMPIRICAL EVIDENCE IN INDONESIAN STOCK EXCHANGE
IgnatiusRoni Setyawan
.............
Budi Frensidy,keneJosephine,
RISK OF STOCKPRICERISK AND STOCKRETURNFROM SHARESTHAT IS LISTED
ON THE INDONESIA STOCKEXCHANGE
Eko Budi Santoso
PROJECTBASED LEARNING AND INNOVATION IN ENTREPRENEURSHIP
EDUCATION
OscariusYudhi Ari Wrjaya & Wirawan ED Radianto.
DO DISTANCE OR TRAVELING TIME TO CENTRAL BUSINESSDISTRICT
HAS EFFECTON RESIDENTIAL LAND?RICE IN URBAN AREA?
Suparmono,Daxsono,Jhony Sarungu,GunturRiyanto
SPLLOVER EFFECTSOF FOREIGNDIRECT INIVESTMENTON DOMESTICFIRMS:
AGGREGATE AND DISAGREGATE ANALYSN
Suyanto....
THE EFFECT OF Sz,E, FIRM AGE, GROWTH, AUDIT REPUTATION, OWNERSHIP
AND FINANCIAL RATIO ON INTELLECTUAL CAPITAL DISCLOSURE
YesicaDelvia & Nico Alexander
DO FINANCIAL RATIOS.FIRM CHARACTERISTICSAND CORPORATE
GOVERNANCEAFFECTFIRM PERFORMANCE?
Jenny,Silvy Christina.
BUITDING CONCEPTOF CORPORATESOCIAL RESPONSIBILITYREPORTING
THROUGH ISLAMIC PERSPECTIVEON SHARIA BANK
Rimi GuslianaMais, Eko GanisS, Aulia FuadRahman,Aji Dedi Mulawannan
THE ROLE OF PERCETVEDORGANZATIONAL SUPPORTIN THE RELATIONSHIP
BETWEEN JOB INSECURITY AND ORGANZATIONAL CITZENSHIP BEHAVIOUR
Anna Partina,Mugi Harsono,Sri Hunik Runing,Tulus Haryono
VIOLATIONS OF FINANCIAL REGULATION, LEVERAGE AND FINANCIAL
PERFORMANCEON CORPORATESOCIAL RESPONSIBITITYDISCLOSURE
(StudyOn Non-FinancialCompaniesListedIn IndonesiaStockExchange)
Rika Lidyah,Titin Hartini, Mismiwati
IN INDONESIA
TAX ON COOPERATTVES
Kus Tri Andyarini
2017
The4n tcBESS
The4th ICBESS2017- PROCEEDING
TentremHotel Yogyakarta,August9 - 10,2017
IWESTIGATION OF INTELLECTUAL CAPITAL IMPACT AND FIRM SZE
TO ISLAMIC SOCIALREPORTINGWITH PROFITABILITYAS MEDIATION
ON SHARIA BANKS IN INDONESIA
Dinnul Alfian Akbar
22
BANK INTERNAL FACTORSAND PROFITDISTRIBUTIONMANAGEMENT
OFSYARIAH BANKS IN INDONESIA
Mismiwati
23
POLICYINTEGRATION: POLICY-MAKING PERSPECTIVES
AND INSTITUTIONAL
CHALLENGESON FORESTRYSECTORIN INDONESIA
YogiSuwarno...............
24
THEEFFECTOF COMPETENCE,MOTIVATION AND QUALITY ASSURANCE
TOWARDTHE AUDIT QUALITY (Studyat The Auditorsof The DirectorateGeneralof
Customs
And Excise)
FauziRachman,
Wiwi Idawati
25
THEINFLUENCEOF PARENT'SPERCEPTIONON THEIR INTERESTTO SEND
THEIRCHILDRENTO PAUD
Lilik Trianah& Diah Pranitasari
26
THEINFLUENCEOF COMPENSATION,ORGANZATIONAL COMMITMENT
AND CAREERPATH TO JOB PERFORMANCEEMPLOYEES
Sulaefi
27
EVALUATIONOF LOCAL GOVERNMENTINNOVATION PROGRAM (Analysis
Of FreeHealthServiceProgram(P2km)In BandarLampung)
SimonSumanjoyo
Hutagalung
28
THEIMPLEMENTATIONOF DESIGNTHINKING METHOD ON 'HAPPY RAINBOW'
STARTUP BUSINESS
WawanKurniawan,TeddySiswanto,RatnaShofiat,Hartini
29
STRESS
OR HAPPINESS?UNDERSTANDINGEMOTION AT WORK ON FEMALE
CORRECTIONAL
OFFICERSIN JAVA, INDONESIA
Anggun
Resdasari
Prasetyo,
UnikaPrihatsanti,kaZenitaRatnaningsih
..............
30
TIIEEFFECTOF BRAND LOVE ON BRAND TRUST,BRAND LOYALTY AND
WORDOFMOUTH (A CaseStudy:Go-Jek(OnlineTaxi Motorbike)In Jakarta)
VitaBriliana
................
31
TTIEEFFECTS
OF INTELLECTUALDISCLOSURES
CAPITAL,DEBT TO
ASSETS
RATIO,DEBT EQUITY RATIO,COMPAI$YSIZEAND ASSETSTURNOVER
ONCOMPANYPROFITABILITY (EmpiricalStudyon ManufacturingCompaniesListedon
Indonesia
StockExchangePeriod20ll - 201,5)
DianaSupriati,
R Kananto,
AsivaKusriananda
...............
32
The 4thtcBESS
2017
xt
The4th ICBESS2017- PROCEEDING
TentremHotel Yogyakarta,August9 - 10,2017
FACTORSTHAT EFFECTTHE STOCKRETURNOF MANUFACTURING COMPANIES
AT THE INDONESIA STOCKEXCHANGE
AgathaMarwati,lndra Arifin Djashan....
33
CAREERMANAGEMENT AND EMPLOYEEWORK PERFORMANCE:
CASE INDEPARTMENTOF AGRICULTURECIANJUR
Meita Pragiwani,MohammadBennyAlexandri
34
EFFECTOF JOB SATISFACTIONAND ORGANZATIONAL COMMITMENT ON
TURNOVER INTENTION
ChristinaCaturWidayati,Nico Alexander,Titin Maryati
35
EFFECTOF AUDIT COMMITTEE CHARACTERISTICSAND BOARD OF DIRECTORS'
COMPENSATIONAGAINST RISK MANAGEMENT COMMITTEE EXISTENCE
R Wedi RusmawanKusumah,BachtiarAsikin, DanielTH Manurung,
AndinaNur Fathonah.............
36
DEVELOPMENTOF ECONOMIC.LEGAL. AND POLITICAL FRAMEWORK
TO IMPROVE PUBLIC SERVICEQUALITY IN INDONESIA
A Rina Herawati
37
ANALYSIS OF MUTUAL FUND'S PERSISTENCEIN INDONESIA
Mohammad Benny Alexandri, Meita Pragiwani, Joko Bagio Santoso
38
THE INFLUENCESOF TAX, BONUSMECHANISM, FOREIGNOWNERSHIP,
LEVERAGEAND COMPANY SZE THROUGHCOMPANY DECISION
ON TRANSFERPRICING(EmpiricalStudyon RegisteredManufacturingCompany
In IndonesiaStockExchangeYear 2012-2015)
Sulistyowati& R Kananto
39
THE PAST RISK AND RETURN AS THE SIGNALS OF THE FUTURE INDEX AND
RETURN ON SHARIA STOCKIN INDONESIA
Muhammad Anhar
40
INTERNATIONALZATION OF HIGHER EDUCATION THROUGHTHE ROLE OF
CULTURAL INTELLIGENCEMANAGEMENT AMONG FOREIGNSTUDENT
Nury Ariani Wulansari,DestiRanihusna,Siti Ridloah,WhisnuElianto...
4l
ANALYSIS OF FACTORSINFLUENCING THE VALUE OF BANKING COMPANMS
REGISTEREDIN BEI
FlourienNurulCh & LiesZulfiati................
42
ANALYSIS OF INDONESIANRICE PRICETRANSMISSIONAND IT'S IMPLICATIONS
AhmadMuslim.....
43
INTERDEPENDENCYBETWEENINTERNATIONALZATION AND FIRMS'
PERFORMANCE
DellaMeilody& DeddyMarciano..
The4thtcBEss2017
xil
44
The4th ICBESS2017- PROCEEDING
TentremHotelYogyakarta,
August9 - 10,2017
THEANALYSISOF WELFARELEVEL FAMILY DRIVERONLINE OJEKIN JAKARTA
YusufMaksudi& AdeMu1vati...............
45
JJ
t4
ANALYSISOF FINANCTALPERFORMANCE
OF STATEOWNEDBANK
AND PRIVATEBANK THAT GO PUBLIC
Subekti
SinggihHadi& LinaNoersanti............
46
TNTELLECTUAL
CAPITAL INFLUENCEON FINANCIAL PERFORMANCEBANKING
OnoTarsono,FarisFaruqi,Ayuni Fauziyah
47
i5
THEANALYSISOF REPUTATION,INFRASTRUCTURE
CAPABILITY,TECHNICAL
CAPABILITY,AND INNOVATIONCAPABILITY OF HIGHEREDUCATION
TNSTITUTIONS
TO STUDENTSATISFACTION
SitiNurjanah& BasukiToto Rahmanto
48
THEINFLUENCEOF ORGANIZATIONALCULTUREAND JOB TRAINING ON
THEPERFORMANCE
OF PT BINTANG TOEDJOEEMPLOYEESWITH JOB
SATISFACTION
AS MEDIATINGVARIABLE
49
AgnesiaJuliana& Ferryal Abadi
CORPORATE
GOVERNANCE.TAX AVOIDANCEAND COSTOF DEBT
WennyMaulidina& Lies Zulfrati
..
MANAGEMENTOF CHILD-FRIENDLYINTEGRATEDPUBLICSPACE(RPTRA)
ASA SPACEFORCHILD DEVELOPMENTAND COMMUNITY INTERACTION
(CaseStudyIn RptraBahari,SouthJakartaAdministrative
City)
Hamidah
R Susilatun
& HildaRifani.......
50
5l
EFFECT
OF PROFITABILITY,LIQUIDITY,AND SIZEOF COMPANY
ONACCEPTANCEOF AUDITOR'SGOTNGCONCERNOPINION
52
Arief Wicaksono& Faris Faruqi
MODERATING
EFFECTOF USEFULNESS
MANAGEMENTACCOUNTINGSYSTEM
ONTHE RELATIONSHIPBETWEENTNNOVATIONAND FIRM PERFORMANCE:
EVIDENCE
FROMBANDUNGDISTRICT.WESTJAVA. INDONESIA
Muhammad
Dahlan
53
THEEFFECTOF CORPORATEGOVERNANCEAND ASYMMETRY INFORMATION
oN EARNTNGQUALTTYrN MANUFACTURINGCOMPANIESFROM 20lt-2015
M a y aM u s t i k a . . . . . . . . . . . . .
........-.........
..
54
THEEFFECTIVENESS
OF THE MANAGEMENTOF THE PROCUREMENT
OF GOODS
ORSERVICES
IN THE PROVTNCIAL
GOVERNMENTOF NORTHSULAWESI
Novrabella
Clarashinta
Pakasi.......
55
ANALYSISOF GOVERNMENTACCOUNTABILITYPERFORMANCE
ONSUPERVISION
AND SERVICES
OFFICEAT THE CUSTOMSOF MATARAM
I NvomanTantri Phala
The4'ntcBEss2017
xut
-,/r
The4th ICBESS2017- PROCEEDING
TentremHotel Yogyakarta,August9 - 10,2017
BPKH GOOD GOVERNANCESOLUTIONHAJJ FUND AT MINISTRY OF RELIGIOUS
REPUBLICOF INDONESIA
NursanitaNasution
57
CORPORATESOCIAL RESPONSIBILITYAND FINANCIAL PERFORMACEIN
INDONESIA ISLAMIC BANK
FarisFaruqi................
58
COMPANIES'FINANCIAL PERFORMANCEAND MACROECONOMICSCONDITION.
HOW THEY RELATE TO SHAREPRICECASE STUDY COMPANIES
IN CONSUMPTIONSECTORIN IDX
Doddi Prastuti& PristinaHermastutiSetianingrum
59
PARTICIPATIONOF MIGRANTS IN MINANGKABAU DEVELOPMENT
Musril Zahai
THE DETERMINANTSOF INTELLECTUAL CAPITAL DISCLOSURE
Herri Sugandi& kwanto Handojo
6l
THE EFFECTOF CAR, NPL, LDR, BOPO,TOTAL ASSET,BI RATE AND EXCHANGE
RATE TOWARD ROA OF BANKS LISTED IN INDONESIA STOCKEXCHANGE
DURING 20II-2016
MuhammadIkhsan
62
THE EFFECTOF IMPLEMENTATION INTERNAL CONTROLSYSTEM
AND FINANCIAL ACCOUNTABILITY TOWARDSQUALITY OF FINANCIAL
STATEMENTSGOVERNMENTOF BEKASI CITY (Surveyat regionalwork units (PD)
Governmentof BekasiCity)
Lia Eleonora,Wiwi Idawati
THE EFFECTOF INTERNAL AND EXTERNAL MECHANISM TO CORPORATE
SOCIAL RESPONSIBILITYDISCLOSURE
Astrid Rudyanto,RyanRinaldi Senjaya
ATTACHMENT AND BULLYING AMONG ADOLESCENTSIN SEMARANG.
INDONESIA
Erin RatnaKustanti
VILLAGE FUND MANAGEMENT IN PERSPEKTTVE
HABERMAS CRITICAL THEORY
Maruhun,ThatokAsmony,Lilik Handaj
ani....................
......
THE INFLUENCEOF ADMINISTRATION OF REGIONAL-OWNEDPROPERTY
TOWARD QUALITY OF GOVERNMENTFINANCIAL REPORT
OF WESTNUSA TENGGARAPROVINCE
KarinaGaluhMentari,Akram, ThatokAsmony....
EFFECTOF QUALITY OF FINANCIAL REPORTINGTO ASIMETRY INFORMATION
ON MANUFACTURING COMPANY IN BEI
Siti Almurni& Hendrawati............
CAPITAL MARKET INTEGRATIONOF ASEAN-5 STOCKMARKET
Imron HR & Jusuf Hariyanto
The4thtcBESs
2017
xiv
67
The4th ICBESS2017- PROCEEDING
TentremHotelYogyakarta,
August9 - 10,2017
IMPLEMENTATION
OF QUALITY CONTROLIN WOMENFOOTWEARPRODUCTION
PROCESS
Agatha
RintaSuhardi
& Kiki RizkiAmalia..............
INTEPRETIF
STUDIESABOUTTHE IMPLEMENTATIONOF THE GREENBANKTNG
IN CREDITLENDINGAT BNI KCU MATARAM
Amri,Lilik Handajani,
7l
Hermanto
..........
THEEFFECTOF THE COMMODITYPRICEON SHARIAHSTOCKMARKETS
VOLATILITYIN DEVELOPEDAND DEVELOPINGCOUNTRIES
DianSuryaSampurna
& RidwanMaronrong
THEINFLUENCEOF INDEPENDENCE,
EXPERIENCE,
DUE PROFESSIONAL
CARE,
ANDACCOUNTABILITYOF THE QUALITY OF AUDIT (EmpiricalStudyOn Regional
PublicAccountingFirm In CentralJakartaandEastJakarta).....
73
KartikaDamayantiKautsar& Rini Ratnaningsih
ACCOUNTING
CONSERVATISM,
EARNINGMANAGEMENTAFTERIFRS
CONVERGENCE
RifathiSyadzli& MuhamadSafiq
74
AUDITOF NICKEL ORE PRODUCTIONPT INTEGRATECHNOLOGYNUSANTARAA CASESTUDY
M H a sbSi a l e h ........
75
STRATEGY
FORINCREASINGADDEDVALUE BY SEAWEEDPROCESSING
AND
MARKETTNG
BUSINESS
(A CaseStudyin WestMalukuTenggara-Indonesia)
StenlyJacobus
Ferdinandus,
AgustinaRisambessy,
RajaBonanDolok Sormin
76
CAREERINTERESTAS AN ACCOUNTANTLECTURERWITH COMPENSATION
ASA MODERATINGVARIABLE
EmaLovita
MANAGERIALBEHAVIORTNFINANCIAL PERFORMANCEON DIVIDEND POLICY
(Studyon SubSectorTobacco,FoodandBeverage
listedon Indonesian
StockExchange)
TitaDeitiana
& FhikaAstaliPohan
78
SOCIALCAPITALON TNDIGENOUS
PEOPLE: THE COMMUNITYWAYS TO LIFE
WITHINGLOBALCHANGING
Nandang
Mulyana,HettyKrisnani,RisnaResnawaty
CONSUMER
IN DECIDINGTHE PURCHASEOF SPECSSPORTS
CONSIDERATION
SHOES
THROUGHBRAND IMAGE,PRODUCTDESIGNAND PRICEPERCEPTION
SriWidyastuti,
BayuRetnoW, AchsanulQosasi
CORPORATE
GOVERNANCE
AND ITS ROLETNTHE EFFECTOF ISLAMIC SOCIAL
(ISR)ON THE FIRM VALUE
REPORTING
S a l i Mu
s sta
A n i...........
8l
The 4'ntcBESS
2017
.i
The4th ICBESS2017- PROCEEDING
TentremHotel Yogyakarta,August9 - 10,2017
PROFESSIONALISMAND INSPECTORATEAUDITOR'SPEMORMANCE :
AN ANALYSIS OF GENDERPERSPECTryE
Lailah Fujianti
82
THE EFFECTOF ISLAMIC FINANCIAL RATIO OF PROFITABILITY
Dahlifah& Uun Sunarsih
ISLAMIC MANAGEMENT AND ITS ROLE IN DEVELOPING
ORGANZATIONAL ETHICS
Mohd Fuad Mohd Salleh. Astri Yulia
THE RISK OF CLIENT AND THE AUDIT PLANNING: INFLUENCEOF ACCEPTANCE
OF AUDIT (Studyat PublicAccountingOffice in Jakarta,Indonesia)
Tigor Sitorus,DebySuryani.....
85
INFLUENCE OF STRENGTHENINGINSTITUTIONAL AND PRODUCTIONSMEs
BASED ON GREENECONOMY IT'S IMPACT ON PERFORMANCE
Sriyono,Sigit Hermawan,Sarwendah
fiia*i
THE IMPACT OF WORKING SATISFACTIONFACTORSON THE EMPLOYEE
PERFORMANCEIN PT PETROLINDOSATRIAPUTRAJAKARTA
AgusArijanto..............
LABOR ABSORPTIONON INDONESIANINDUSTRYSECTOR
RamaChandra,Sumitro,GinanjarSyamsuar
THE WORD FRAMING EFFECTS,MORAL DILEMMA AND DECISIONMAKING:
CONCEPTUALPAPER
DeasyAriyantiRahayuningsih...........
87
..
88
89
THE IMPACT OF STRATEGICMANAGEMENT PRACTICESON FIRM PERFORMANCE
(A StudyOf IndonesianConstructionCompany)
FajarSasongko...........
..
90
THE EFFECTOF TECHNOLOGYCAPABILITY,KNOWLEDGECAPABILITY AND
ENTREPRENEURORIENTATIONON SMEsSUSTAINABLECOMPETITTVE
ADVANTAGE
Nur EndahRetnoWurvandari
9l
DETERMINANTSOF REVALUATION ASSET
T i o l i naE vi ............
..................
92
ANALYSING THE ROLE OF ACCOUNT REPRESENTATTVE
TOWARD
THE OBEDIENCEOF TAXPAYERS
T i o l i n aE vi ............
93
THE INFLUENCEOF TIME BUDGET PRESSUREON AUDIT QUALITY
AND AUDITOR DYSFUNCTIONALBEHAVIOR AS INTERVENINGVARIABLE
Arief Wicaksono,
FarisFaruqi,GiselaSybilBeatrys...............
94
The4'nlcBESs
2017
xvt
The4th ICBESS2017- PROCEEDING
TentremHotelYogyakarta,August9 - I0,2017
EFFECTOF TRAINING AND JOB PERFORMANCEON JOB SATISFACTIONIN PT
GARUDAINDONESIATRAINING CENTER
MuhammadNashar,Ryani Dhyan Parashakti,Hilda SonaFauziah
95
EFFECTOF PROFITABILITY,LIQUIDITY, LEVERAGE,REPUTATIONAUDITORS,
FOREIGNOWNERSHIP,PUBLIC OWNERSHIPAND LISTING AGE ON USE
OFTHE WEBSITETO PUBLISHACCOUNTING INFORMATION
ImamSubaweh
& Sri Supadmini.............
96
MINANGLANGUAGE LEARNING THROUGHFOLKLORE
Erni Hastuti,RezaChandra,Teddy Oswan
97
The4'ntcBESS
2017
wu
Ihe4thICBESS2OI7. PRoCEEDING
Tenhem
Hotel- Yogyakarta,August 09 - 10,2017
I
The 4thlntemationalConferenceon Business,Economicsand SocialSciences
Poweredby lndonesiaCollegeof EconomicsJakarta(STEI)
Interdisciplinary
Research
in thefieldsof
Business,
Economics
andSocialScience
TowardGlobalFutureCompetitiveness
TentremHotelYogyakarta
9- 10August2017
'1 -1rr
--\
1
Co - Host:
.-.
Hnt.ed
@$w
Etltl
E
U
Un|mhghry
.A
STEI II\DOI\IESIA
U
.r41"
.E
?
raadffi
\-/
UrF6b.
Olll
Arsur
rES'F
#
.4.
w
Unffias&y.
./.
"\SBNI
alq ui
J&d
Ctul|6PdF
Y kALBIS l.slrtUte
---;*ffi-
ffit
zldAffi
wd{.&@
Gton$croup
tE rt
-GI
N.h.lU.|vnlty
Sponsored by
h..0C*c.
bB|rd
udmltrffi
mr*
IU
^4nffi;hu
-4.
UI{TIR
The4th TCBESS
20ll - PROCEEDING
TentremHotelYogyakarta,
August9 - 10,2017
INDEX
FOREWORDS
WELCOMESPEECHS
PATRONS
PROGRAM
PRESENTATION
SLIDES
KNOWLEDGEAND AWARENESSOF THE PRTVATEPERSONSTAXPAYER
COMPLIANCERATE TAX PAYERSAT PERFORMINGTHE OBLIGATION
OFTAXATION (StudyCase: Tax PayersIn Rawamangun
JakartaTimur)
Merliyana,
EnungSiti Saodah,
TomyPrasetya....
EFFECTOF COMPETENCEAND INDEPENDENCE
INTERNALAUDITOR AND
COMPETENCE
HR THE QUALITY OF.FTNANCIAL
REPORTINGTHE PROVINCIAL
GOVERNMENT/ MUNICIPAL GOVERNMENTDKI JAKARTA
NelliNovyarni& ImeldaAprileny
THEPATTERNOF COOPERATIONBETWEENTHE NON-OIL EXPORTERSAND
SMALLAND MEDIUM ENTERPRISES
IN BUSINESSSHOES
ZaidarZainuddin& EmivarniMNur
THEEFFECTOF INDUSTRIALTYPE,PROFITABILITY,
AND PUBLICSHAREHOLD
(EmpiricalStudyof Companies
ONISLAMICSOCIALREPORTING
DISCLOSURES
Listedin List of SyariahSecurities
Periode2013-2016)
UunSunarsih
& Dahlifah
...............
THEEFFECTOF WORK EXPERIENCE
AND GENDEROF AUDIT JUDGMENT
(EmpiricalStudyat DKI JakartaPublicAccountant
Firm)
W i w iI d a w a ...............
ti
PROBLEM
TREEANALYSISOF COCONUTSUGARQUALITY PENETRATE
INTERNATIONALMARKET AND MODERNMARKET
Suliyanto,
WeniNovandari,Suwaryo
THEEFFECTOF CURRENTAND DEFERRED
TAX EXPENSETO EARNINGS
MANAGEMENT
AT A MANUFACTURINGCOMPANYLISTEDON THE
EXCHANGE
INDONESIASECURITIES
FOR20IO-20I4PERIOD
IrenMeita,Zahrotul
Hayati& AgusMunandar.
...................
ENTREPREN
EURIAL COMPETENCY
DEVELOPMENT
WITH TRAININGPROGRAM
FORENTREPRENEUR
SMALL SCALEINDUSTRYSANJAICRACKERS
IN BUKITTINGGICITY
SriUlfaSentos,
Ariusni,AlponSatrianto
THEROLEOF CORPORATE
AND ENVIRONMENTALCOMMITTEES
GOVERNANCE
IN GREENHOUSE
GASDISCLOSURE
Daniel
TH Manurung,
R WediRusmawan
Kusumah,
Bachtiar
Asikin,IrmaSuryani............
The4'ntcBESS
2017
The 4th ICBESS2017- PROCEEDING
TentremHotel Yogyakarta,August9 - 10,2017
TI{E OPPORTUNITIESTO HAVE OWN HOME IN BANDA ACEH CITY
Yasrizal
PRICE FORMATION AROUND CUM DATE DTVIDENDANNOUNCEMENT:
EMPIRICAL EVIDENCE IN INDONESIAN STOCK EXCHANGE
IgnatiusRoni Setyawan
.............
Budi Frensidy,keneJosephine,
RISK OF STOCKPRICERISK AND STOCKRETURNFROM SHARESTHAT IS LISTED
ON THE INDONESIA STOCKEXCHANGE
Eko Budi Santoso
PROJECTBASED LEARNING AND INNOVATION IN ENTREPRENEURSHIP
EDUCATION
OscariusYudhi Ari Wrjaya & Wirawan ED Radianto.
DO DISTANCE OR TRAVELING TIME TO CENTRAL BUSINESSDISTRICT
HAS EFFECTON RESIDENTIAL LAND?RICE IN URBAN AREA?
Suparmono,Daxsono,Jhony Sarungu,GunturRiyanto
SPLLOVER EFFECTSOF FOREIGNDIRECT INIVESTMENTON DOMESTICFIRMS:
AGGREGATE AND DISAGREGATE ANALYSN
Suyanto....
THE EFFECT OF Sz,E, FIRM AGE, GROWTH, AUDIT REPUTATION, OWNERSHIP
AND FINANCIAL RATIO ON INTELLECTUAL CAPITAL DISCLOSURE
YesicaDelvia & Nico Alexander
DO FINANCIAL RATIOS.FIRM CHARACTERISTICSAND CORPORATE
GOVERNANCEAFFECTFIRM PERFORMANCE?
Jenny,Silvy Christina.
BUITDING CONCEPTOF CORPORATESOCIAL RESPONSIBILITYREPORTING
THROUGH ISLAMIC PERSPECTIVEON SHARIA BANK
Rimi GuslianaMais, Eko GanisS, Aulia FuadRahman,Aji Dedi Mulawannan
THE ROLE OF PERCETVEDORGANZATIONAL SUPPORTIN THE RELATIONSHIP
BETWEEN JOB INSECURITY AND ORGANZATIONAL CITZENSHIP BEHAVIOUR
Anna Partina,Mugi Harsono,Sri Hunik Runing,Tulus Haryono
VIOLATIONS OF FINANCIAL REGULATION, LEVERAGE AND FINANCIAL
PERFORMANCEON CORPORATESOCIAL RESPONSIBITITYDISCLOSURE
(StudyOn Non-FinancialCompaniesListedIn IndonesiaStockExchange)
Rika Lidyah,Titin Hartini, Mismiwati
IN INDONESIA
TAX ON COOPERATTVES
Kus Tri Andyarini
2017
The4n tcBESS
The4th ICBESS2017- PROCEEDING
TentremHotel Yogyakarta,August9 - 10,2017
IWESTIGATION OF INTELLECTUAL CAPITAL IMPACT AND FIRM SZE
TO ISLAMIC SOCIALREPORTINGWITH PROFITABILITYAS MEDIATION
ON SHARIA BANKS IN INDONESIA
Dinnul Alfian Akbar
22
BANK INTERNAL FACTORSAND PROFITDISTRIBUTIONMANAGEMENT
OFSYARIAH BANKS IN INDONESIA
Mismiwati
23
POLICYINTEGRATION: POLICY-MAKING PERSPECTIVES
AND INSTITUTIONAL
CHALLENGESON FORESTRYSECTORIN INDONESIA
YogiSuwarno...............
24
THEEFFECTOF COMPETENCE,MOTIVATION AND QUALITY ASSURANCE
TOWARDTHE AUDIT QUALITY (Studyat The Auditorsof The DirectorateGeneralof
Customs
And Excise)
FauziRachman,
Wiwi Idawati
25
THEINFLUENCEOF PARENT'SPERCEPTIONON THEIR INTERESTTO SEND
THEIRCHILDRENTO PAUD
Lilik Trianah& Diah Pranitasari
26
THEINFLUENCEOF COMPENSATION,ORGANZATIONAL COMMITMENT
AND CAREERPATH TO JOB PERFORMANCEEMPLOYEES
Sulaefi
27
EVALUATIONOF LOCAL GOVERNMENTINNOVATION PROGRAM (Analysis
Of FreeHealthServiceProgram(P2km)In BandarLampung)
SimonSumanjoyo
Hutagalung
28
THEIMPLEMENTATIONOF DESIGNTHINKING METHOD ON 'HAPPY RAINBOW'
STARTUP BUSINESS
WawanKurniawan,TeddySiswanto,RatnaShofiat,Hartini
29
STRESS
OR HAPPINESS?UNDERSTANDINGEMOTION AT WORK ON FEMALE
CORRECTIONAL
OFFICERSIN JAVA, INDONESIA
Anggun
Resdasari
Prasetyo,
UnikaPrihatsanti,kaZenitaRatnaningsih
..............
30
TIIEEFFECTOF BRAND LOVE ON BRAND TRUST,BRAND LOYALTY AND
WORDOFMOUTH (A CaseStudy:Go-Jek(OnlineTaxi Motorbike)In Jakarta)
VitaBriliana
................
31
TTIEEFFECTS
OF INTELLECTUALDISCLOSURES
CAPITAL,DEBT TO
ASSETS
RATIO,DEBT EQUITY RATIO,COMPAI$YSIZEAND ASSETSTURNOVER
ONCOMPANYPROFITABILITY (EmpiricalStudyon ManufacturingCompaniesListedon
Indonesia
StockExchangePeriod20ll - 201,5)
DianaSupriati,
R Kananto,
AsivaKusriananda
...............
32
The 4thtcBESS
2017
xt
The4th ICBESS2017- PROCEEDING
TentremHotel Yogyakarta,August9 - 10,2017
FACTORSTHAT EFFECTTHE STOCKRETURNOF MANUFACTURING COMPANIES
AT THE INDONESIA STOCKEXCHANGE
AgathaMarwati,lndra Arifin Djashan....
33
CAREERMANAGEMENT AND EMPLOYEEWORK PERFORMANCE:
CASE INDEPARTMENTOF AGRICULTURECIANJUR
Meita Pragiwani,MohammadBennyAlexandri
34
EFFECTOF JOB SATISFACTIONAND ORGANZATIONAL COMMITMENT ON
TURNOVER INTENTION
ChristinaCaturWidayati,Nico Alexander,Titin Maryati
35
EFFECTOF AUDIT COMMITTEE CHARACTERISTICSAND BOARD OF DIRECTORS'
COMPENSATIONAGAINST RISK MANAGEMENT COMMITTEE EXISTENCE
R Wedi RusmawanKusumah,BachtiarAsikin, DanielTH Manurung,
AndinaNur Fathonah.............
36
DEVELOPMENTOF ECONOMIC.LEGAL. AND POLITICAL FRAMEWORK
TO IMPROVE PUBLIC SERVICEQUALITY IN INDONESIA
A Rina Herawati
37
ANALYSIS OF MUTUAL FUND'S PERSISTENCEIN INDONESIA
Mohammad Benny Alexandri, Meita Pragiwani, Joko Bagio Santoso
38
THE INFLUENCESOF TAX, BONUSMECHANISM, FOREIGNOWNERSHIP,
LEVERAGEAND COMPANY SZE THROUGHCOMPANY DECISION
ON TRANSFERPRICING(EmpiricalStudyon RegisteredManufacturingCompany
In IndonesiaStockExchangeYear 2012-2015)
Sulistyowati& R Kananto
39
THE PAST RISK AND RETURN AS THE SIGNALS OF THE FUTURE INDEX AND
RETURN ON SHARIA STOCKIN INDONESIA
Muhammad Anhar
40
INTERNATIONALZATION OF HIGHER EDUCATION THROUGHTHE ROLE OF
CULTURAL INTELLIGENCEMANAGEMENT AMONG FOREIGNSTUDENT
Nury Ariani Wulansari,DestiRanihusna,Siti Ridloah,WhisnuElianto...
4l
ANALYSIS OF FACTORSINFLUENCING THE VALUE OF BANKING COMPANMS
REGISTEREDIN BEI
FlourienNurulCh & LiesZulfiati................
42
ANALYSIS OF INDONESIANRICE PRICETRANSMISSIONAND IT'S IMPLICATIONS
AhmadMuslim.....
43
INTERDEPENDENCYBETWEENINTERNATIONALZATION AND FIRMS'
PERFORMANCE
DellaMeilody& DeddyMarciano..
The4thtcBEss2017
xil
44
The4th ICBESS2017- PROCEEDING
TentremHotelYogyakarta,
August9 - 10,2017
THEANALYSISOF WELFARELEVEL FAMILY DRIVERONLINE OJEKIN JAKARTA
YusufMaksudi& AdeMu1vati...............
45
JJ
t4
ANALYSISOF FINANCTALPERFORMANCE
OF STATEOWNEDBANK
AND PRIVATEBANK THAT GO PUBLIC
Subekti
SinggihHadi& LinaNoersanti............
46
TNTELLECTUAL
CAPITAL INFLUENCEON FINANCIAL PERFORMANCEBANKING
OnoTarsono,FarisFaruqi,Ayuni Fauziyah
47
i5
THEANALYSISOF REPUTATION,INFRASTRUCTURE
CAPABILITY,TECHNICAL
CAPABILITY,AND INNOVATIONCAPABILITY OF HIGHEREDUCATION
TNSTITUTIONS
TO STUDENTSATISFACTION
SitiNurjanah& BasukiToto Rahmanto
48
THEINFLUENCEOF ORGANIZATIONALCULTUREAND JOB TRAINING ON
THEPERFORMANCE
OF PT BINTANG TOEDJOEEMPLOYEESWITH JOB
SATISFACTION
AS MEDIATINGVARIABLE
49
AgnesiaJuliana& Ferryal Abadi
CORPORATE
GOVERNANCE.TAX AVOIDANCEAND COSTOF DEBT
WennyMaulidina& Lies Zulfrati
..
MANAGEMENTOF CHILD-FRIENDLYINTEGRATEDPUBLICSPACE(RPTRA)
ASA SPACEFORCHILD DEVELOPMENTAND COMMUNITY INTERACTION
(CaseStudyIn RptraBahari,SouthJakartaAdministrative
City)
Hamidah
R Susilatun
& HildaRifani.......
50
5l
EFFECT
OF PROFITABILITY,LIQUIDITY,AND SIZEOF COMPANY
ONACCEPTANCEOF AUDITOR'SGOTNGCONCERNOPINION
52
Arief Wicaksono& Faris Faruqi
MODERATING
EFFECTOF USEFULNESS
MANAGEMENTACCOUNTINGSYSTEM
ONTHE RELATIONSHIPBETWEENTNNOVATIONAND FIRM PERFORMANCE:
EVIDENCE
FROMBANDUNGDISTRICT.WESTJAVA. INDONESIA
Muhammad
Dahlan
53
THEEFFECTOF CORPORATEGOVERNANCEAND ASYMMETRY INFORMATION
oN EARNTNGQUALTTYrN MANUFACTURINGCOMPANIESFROM 20lt-2015
M a y aM u s t i k a . . . . . . . . . . . . .
........-.........
..
54
THEEFFECTIVENESS
OF THE MANAGEMENTOF THE PROCUREMENT
OF GOODS
ORSERVICES
IN THE PROVTNCIAL
GOVERNMENTOF NORTHSULAWESI
Novrabella
Clarashinta
Pakasi.......
55
ANALYSISOF GOVERNMENTACCOUNTABILITYPERFORMANCE
ONSUPERVISION
AND SERVICES
OFFICEAT THE CUSTOMSOF MATARAM
I NvomanTantri Phala
The4'ntcBEss2017
xut
-,/r
The4th ICBESS2017- PROCEEDING
TentremHotel Yogyakarta,August9 - 10,2017
BPKH GOOD GOVERNANCESOLUTIONHAJJ FUND AT MINISTRY OF RELIGIOUS
REPUBLICOF INDONESIA
NursanitaNasution
57
CORPORATESOCIAL RESPONSIBILITYAND FINANCIAL PERFORMACEIN
INDONESIA ISLAMIC BANK
FarisFaruqi................
58
COMPANIES'FINANCIAL PERFORMANCEAND MACROECONOMICSCONDITION.
HOW THEY RELATE TO SHAREPRICECASE STUDY COMPANIES
IN CONSUMPTIONSECTORIN IDX
Doddi Prastuti& PristinaHermastutiSetianingrum
59
PARTICIPATIONOF MIGRANTS IN MINANGKABAU DEVELOPMENT
Musril Zahai
THE DETERMINANTSOF INTELLECTUAL CAPITAL DISCLOSURE
Herri Sugandi& kwanto Handojo
6l
THE EFFECTOF CAR, NPL, LDR, BOPO,TOTAL ASSET,BI RATE AND EXCHANGE
RATE TOWARD ROA OF BANKS LISTED IN INDONESIA STOCKEXCHANGE
DURING 20II-2016
MuhammadIkhsan
62
THE EFFECTOF IMPLEMENTATION INTERNAL CONTROLSYSTEM
AND FINANCIAL ACCOUNTABILITY TOWARDSQUALITY OF FINANCIAL
STATEMENTSGOVERNMENTOF BEKASI CITY (Surveyat regionalwork units (PD)
Governmentof BekasiCity)
Lia Eleonora,Wiwi Idawati
THE EFFECTOF INTERNAL AND EXTERNAL MECHANISM TO CORPORATE
SOCIAL RESPONSIBILITYDISCLOSURE
Astrid Rudyanto,RyanRinaldi Senjaya
ATTACHMENT AND BULLYING AMONG ADOLESCENTSIN SEMARANG.
INDONESIA
Erin RatnaKustanti
VILLAGE FUND MANAGEMENT IN PERSPEKTTVE
HABERMAS CRITICAL THEORY
Maruhun,ThatokAsmony,Lilik Handaj
ani....................
......
THE INFLUENCEOF ADMINISTRATION OF REGIONAL-OWNEDPROPERTY
TOWARD QUALITY OF GOVERNMENTFINANCIAL REPORT
OF WESTNUSA TENGGARAPROVINCE
KarinaGaluhMentari,Akram, ThatokAsmony....
EFFECTOF QUALITY OF FINANCIAL REPORTINGTO ASIMETRY INFORMATION
ON MANUFACTURING COMPANY IN BEI
Siti Almurni& Hendrawati............
CAPITAL MARKET INTEGRATIONOF ASEAN-5 STOCKMARKET
Imron HR & Jusuf Hariyanto
The4thtcBESs
2017
xiv
67
The4th ICBESS2017- PROCEEDING
TentremHotelYogyakarta,
August9 - 10,2017
IMPLEMENTATION
OF QUALITY CONTROLIN WOMENFOOTWEARPRODUCTION
PROCESS
Agatha
RintaSuhardi
& Kiki RizkiAmalia..............
INTEPRETIF
STUDIESABOUTTHE IMPLEMENTATIONOF THE GREENBANKTNG
IN CREDITLENDINGAT BNI KCU MATARAM
Amri,Lilik Handajani,
7l
Hermanto
..........
THEEFFECTOF THE COMMODITYPRICEON SHARIAHSTOCKMARKETS
VOLATILITYIN DEVELOPEDAND DEVELOPINGCOUNTRIES
DianSuryaSampurna
& RidwanMaronrong
THEINFLUENCEOF INDEPENDENCE,
EXPERIENCE,
DUE PROFESSIONAL
CARE,
ANDACCOUNTABILITYOF THE QUALITY OF AUDIT (EmpiricalStudyOn Regional
PublicAccountingFirm In CentralJakartaandEastJakarta).....
73
KartikaDamayantiKautsar& Rini Ratnaningsih
ACCOUNTING
CONSERVATISM,
EARNINGMANAGEMENTAFTERIFRS
CONVERGENCE
RifathiSyadzli& MuhamadSafiq
74
AUDITOF NICKEL ORE PRODUCTIONPT INTEGRATECHNOLOGYNUSANTARAA CASESTUDY
M H a sbSi a l e h ........
75
STRATEGY
FORINCREASINGADDEDVALUE BY SEAWEEDPROCESSING
AND
MARKETTNG
BUSINESS
(A CaseStudyin WestMalukuTenggara-Indonesia)
StenlyJacobus
Ferdinandus,
AgustinaRisambessy,
RajaBonanDolok Sormin
76
CAREERINTERESTAS AN ACCOUNTANTLECTURERWITH COMPENSATION
ASA MODERATINGVARIABLE
EmaLovita
MANAGERIALBEHAVIORTNFINANCIAL PERFORMANCEON DIVIDEND POLICY
(Studyon SubSectorTobacco,FoodandBeverage
listedon Indonesian
StockExchange)
TitaDeitiana
& FhikaAstaliPohan
78
SOCIALCAPITALON TNDIGENOUS
PEOPLE: THE COMMUNITYWAYS TO LIFE
WITHINGLOBALCHANGING
Nandang
Mulyana,HettyKrisnani,RisnaResnawaty
CONSUMER
IN DECIDINGTHE PURCHASEOF SPECSSPORTS
CONSIDERATION
SHOES
THROUGHBRAND IMAGE,PRODUCTDESIGNAND PRICEPERCEPTION
SriWidyastuti,
BayuRetnoW, AchsanulQosasi
CORPORATE
GOVERNANCE
AND ITS ROLETNTHE EFFECTOF ISLAMIC SOCIAL
(ISR)ON THE FIRM VALUE
REPORTING
S a l i Mu
s sta
A n i...........
8l
The 4'ntcBESS
2017
.i
The4th ICBESS2017- PROCEEDING
TentremHotel Yogyakarta,August9 - 10,2017
PROFESSIONALISMAND INSPECTORATEAUDITOR'SPEMORMANCE :
AN ANALYSIS OF GENDERPERSPECTryE
Lailah Fujianti
82
THE EFFECTOF ISLAMIC FINANCIAL RATIO OF PROFITABILITY
Dahlifah& Uun Sunarsih
ISLAMIC MANAGEMENT AND ITS ROLE IN DEVELOPING
ORGANZATIONAL ETHICS
Mohd Fuad Mohd Salleh. Astri Yulia
THE RISK OF CLIENT AND THE AUDIT PLANNING: INFLUENCEOF ACCEPTANCE
OF AUDIT (Studyat PublicAccountingOffice in Jakarta,Indonesia)
Tigor Sitorus,DebySuryani.....
85
INFLUENCE OF STRENGTHENINGINSTITUTIONAL AND PRODUCTIONSMEs
BASED ON GREENECONOMY IT'S IMPACT ON PERFORMANCE
Sriyono,Sigit Hermawan,Sarwendah
fiia*i
THE IMPACT OF WORKING SATISFACTIONFACTORSON THE EMPLOYEE
PERFORMANCEIN PT PETROLINDOSATRIAPUTRAJAKARTA
AgusArijanto..............
LABOR ABSORPTIONON INDONESIANINDUSTRYSECTOR
RamaChandra,Sumitro,GinanjarSyamsuar
THE WORD FRAMING EFFECTS,MORAL DILEMMA AND DECISIONMAKING:
CONCEPTUALPAPER
DeasyAriyantiRahayuningsih...........
87
..
88
89
THE IMPACT OF STRATEGICMANAGEMENT PRACTICESON FIRM PERFORMANCE
(A StudyOf IndonesianConstructionCompany)
FajarSasongko...........
..
90
THE EFFECTOF TECHNOLOGYCAPABILITY,KNOWLEDGECAPABILITY AND
ENTREPRENEURORIENTATIONON SMEsSUSTAINABLECOMPETITTVE
ADVANTAGE
Nur EndahRetnoWurvandari
9l
DETERMINANTSOF REVALUATION ASSET
T i o l i naE vi ............
..................
92
ANALYSING THE ROLE OF ACCOUNT REPRESENTATTVE
TOWARD
THE OBEDIENCEOF TAXPAYERS
T i o l i n aE vi ............
93
THE INFLUENCEOF TIME BUDGET PRESSUREON AUDIT QUALITY
AND AUDITOR DYSFUNCTIONALBEHAVIOR AS INTERVENINGVARIABLE
Arief Wicaksono,
FarisFaruqi,GiselaSybilBeatrys...............
94
The4'nlcBESs
2017
xvt
The4th ICBESS2017- PROCEEDING
TentremHotelYogyakarta,August9 - I0,2017
EFFECTOF TRAINING AND JOB PERFORMANCEON JOB SATISFACTIONIN PT
GARUDAINDONESIATRAINING CENTER
MuhammadNashar,Ryani Dhyan Parashakti,Hilda SonaFauziah
95
EFFECTOF PROFITABILITY,LIQUIDITY, LEVERAGE,REPUTATIONAUDITORS,
FOREIGNOWNERSHIP,PUBLIC OWNERSHIPAND LISTING AGE ON USE
OFTHE WEBSITETO PUBLISHACCOUNTING INFORMATION
ImamSubaweh
& Sri Supadmini.............
96
MINANGLANGUAGE LEARNING THROUGHFOLKLORE
Erni Hastuti,RezaChandra,Teddy Oswan
97
The4'ntcBESS
2017
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Ihe4thICBESS2OI7. PRoCEEDING
Tenhem
Hotel- Yogyakarta,August 09 - 10,2017
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