Do Board of Commissioners and Audit Committee Function Effectively in the CorporaternStrategies? Study of Real Activities in Indonesia -- Sharon Tanasal and Antonius Herusetya..... 1 – 19rnDeterminant of External Audit Fee on Public Corporates in Indonesia -- Maya Indriastuti. ..... 20 – 38rnMoney Laundering Risk in Banks: What Really Affect Front Liners's Task Performance? -- Yusarina Mat Isa, Zuraidah Mohd Sanusi, and Normah Omar........... 39 – 52rnInternal Auditor’s Risk Judgment: The Importance and Objectivity Threats as Sources ofrnImpairment ---- Fazlida Mohd Razali, Jamaliah Said, and Razana Juhaida Joharia...................... 53 – 70rnEthical and Love of Money: Fraud Perception Study Analysis --- Vicky Ferdian and Evita Puspitasari ....... 71 – 65rnThe Middle-Income Trap: Is There a Way Out for Asian Countries? -- Raisal Fahrozi Lubis and Putu Mahardika Adi Saputra ........ 66 – 80rnInfluence of Cognitive Moral and Love of Money on Unethical Behavior and Accounting Fraud Tendency: Pancasila as a Moderating Variable ---- Hasni Yusrianti and Umi Kalsum...... 81 – 101rnThe Analysis of Size, Book to Market Value Ratio and Momentum on Stock Return: A Case Study of Indonesian Mining Companies 2010-2014 -- Felicia Chandra; Neneng Djuaeriah, Mcom........ 102 – 114rnConservatism and Earnings Quality: Comparative Study of Principle-Based vs Rule-Based Accounting Standards --- Bona Doni Gideon and Evita Puspitasari.......... 115 – 131rnAsset Allocation Strategy under Rate of Return, Rate of Inflation and Credit Spread Rate in Finite-Time Horizon -- Nora Amelda Rizal, Sudarso Kaderi Wiryono, and Ahmad Danu Prasetyo ........... 132 – 14rn