Prof. Dr. Gagaring Pagalung, SE., MS., Ak., CA., CMA., CSRA

Education Background :

  • 1987, Bachelors of Accounting Unhas Hasanuddin University, Makassar, South Sulawesi, Indonesia
  • 1993, Magister of Science in Accounting, Gadjah Mada University,Yogyakarta,Indonesia
  • 1993, Accountant (Reg. Neg. 10818), Government of Department of Education and Culture, Republic of Indonesia
  • 1993, An Advanced Practical Course of Study in Local Government Finance, Institute of Local Government Studies, Birmingham University, Birmingham, UK
  • 1997, Visiting Program of Marine Management Program at Dalhausi University, Halifax, Canada
  • 2006, Ph.D in Accounting and Finance, Gadjah Mada University, Yogyakarta, Indonesia
  • 2009, Professor of Financial Accounting Theory, Faculty of Economics and Business, Hasanuddin University,

Professional Certification :

  • 1988 – present, Akuntan, Registered 10818 and RNA 17187
  • 2013 – present, Chartered Accountant (CA) of Indonesia, a member of International Federation of Accountants (IFAC)
  • 2016 – present, Chartered of Sustainability Reporting Assurer (CSRA)
  • 2017 – present, Chartered of Management Accounting (CMA) Australia

Membership of Professional Organization :

  • 1988 – present, Member, Indonesian Institute of Economics (ISEI)
  • 1995 – present, Member, Institute of Indonesia Chartered Accountants (IAI)
  • 1995 – 2006, Member of American Accounting Association (AAA)
  • 2006 – 2015, Member of Asian Academic Accounting Association (AAAA)
  • 2007 – present, Reviewer of Accreditation of Higher Education, Board of National Accreditation (BAN-PT), Republic of Indonesia
  • 2013 – present, Member of Asia-Pacific Management Accounting Association (APMAA)
  • 2013 - present, Peer Review Committee (PRC), The Alliance on Business Education and Scholarship for Tomorrow, a 21st century organization (ABEST 21)
  • 2015 - present, Leader, Institute of Indonesia Chartered Accountants (IAI), Sulawesi South Province
  • 2015 - present, Board of National Leader, Institute of Indonesia Chartered Accountants (DPN-IAI)
  • 2015 – 2017, Board of National Leader, Association of Faculty of Economics and Business Indonesia (DPN-AFEBI)
  • 2017 - present, Board of Trustees (Auditor), The Alliance on Business Education and Scholarship for Tomorrow, a 21st century organization (ABEST21)

Work and Consulting Experiences :

  • 1988 – present, Lecturer of Accounting Department, Faculty of Economics and Business, Hasanuddin University, South Sulawesi, Indonesia
  • 1994 – 1995, Head of Accounting Laboratory, Faculty of Economics and Business, Hasanuddin University
  • 1995 – 2000, Head of Accounting Department, Faculty of Economics and Business, Hasanuddin University
  • 1995 – 2000, Financial Controller of Center for Development of Local Finance and Economics (PPKED), Hasanuddin University, Indonesia
  • 1994 – present, Lecturer of Magister of Local Finance Government, Magister of Management, Magister of Accounting, and Doctoral Program of Economics, Hasanuddin University
  • 2002 – present, Consulting of Local Government Finance in Local Govermental in Indonesia
  • 2005 – 2010, Service Provider and Consulting of, Local Governance Support Program (LGSP) – USAID for Local Government of provinces of Nangro Aceh Darussalam, West Sumatra, West Papua dan South Sulawesi
  • 2007 – 2011, Consulting of Public Expenditure Analysis and Capacity Harmonization (PEACH) of The World Bank for Provinces of Nangro Aceh Darussalam, Gorontalo, and Papua
  • 2007 – present, Audit Committee of PT. Semen Tonasa
  • 2008 – present, Consulting of Local Government Enterprise of South Sulawesi
  • 2008 – present, Service Provider and Trainer of Training and Education for Auditors of Supreme Audit Agency (BPK) Republic of Indonesia, Education and Training in South Sulawesi Area
  • 2008 – present, Head of Magister of Accounting, Faculty of Economics and Business, Hasanuddin University
  • 2009 – present, Member of Planning and Development of Hasanuddin University
  • 2011 – present, Head of Strengthening of Governmental institution, Board of Local Research (Dewan Riset Daerah), Province of South Sulawesi
  • 2011 – present, Visiting Professor of Cenderawasih University, Mulawarman University, and Sam Ratulangi University.
  • 2011 – present, Ph.D External Examiner, for Brawijaya University, Mulawarman University, and Sam Ratulangi University.
  • 2013, Ph.D External Examiner of Victoria University, Melbourne, Australia

Research, Conference, and Publication (selected):

  • 2001, “Toward of Accounting Development of Philosophy of Science Perspective” Journal of Business and Accounting (Jurnal Bisnis dan Akuntansi) STIE Trisakti, April, Volume 3, No.1:
  • 2001, “The Influence of Capital Expenditures on Internal Cash Flow” Journal of Management and Business (Jurnal Manajemen & Bisnis) Program of Magister Management, Syiah Kuala University, Aceh, May, Volume 3, No.2
  • 2003, “Research of Investment Opportunity Set in Accounting and Finance” Journal of Accounting Review and Research (Jurnal Telaah & Riset Akuntansi), Graduate Program, Syiah Kuala University, Aceh, April, Volume 1, No.1
  • 2003, “Review of Empirical Research on Disclosure of Financial Reporting in Indonesia” Business Review (Telaah Bisnis), AMP YKPN, Yogyakarta, Juli, Volume 4, No.1
  • 2003, “Simultaneous Analysis Between Investment Opportunity Set and Financial Leverage of Manufacturing Firms” Journal of Economics (Jurnal Ekonomi STIE Indonesia), Juli-September, No.3/Th.XII/ 22
  • 2003, “The Influence of Advantages and Disadvantages Combination on Investment Opportunity Set” Journal of Indonesian Accounting Research (Jurnal Riset Akuntansi Indonesia, September, Volume 6, No.3
  • 2004, “Transaction Cost, Agency Theory and Stakeholder Theory in Organizational Theory”, Jurnal Bisnis dan Akuntansi STIE Trisakti, Agustus, Volume 6, No.2
  • 2005, “The Influence of Organizational Control Policy on Process and OutcomeNegotiated Transfer Pricing” Journal of Indonesian Accounting Research (Jurnal Riset Akuntansi Indonesia), September, Volume 8, No.3
  • 2006, “ Earnings Quality, Determinant Factors and Economic Consequences”, Presented in Asian Academic Accounting Association (AAAA) Conference, 6th, Sydney, Australia
  • 2009, “The Model of Local Finance Curriculum and the Implication of Local Government Finance”, (Symposium of Accounting) Simposium Nasional Akuntansi XII, Palembang, 4-6 November 2009
  • 2010, “The Implementation of International Financial Reporting Standards (IFRS) in Accounting Education” Seminar on Implementation IFRS in Business Practices of Indonesia, Makassar, 08 May 2010
  • 2010, “Fundamental Analysis of Earnings Quality” Paper Research, Board of Research, Hasanuddin University
  • 2011, “Corporate Governance, Ukuran Perusahaan, dan Leverage terhadap Manajement Laba Perusahaan Manufaktur Indonesia, Jurnal Akuntans & Auditing, November, Volume 8 No.1, pp 1-94
  • 2012, “The Determinant Factors of Earnings Quality and Economic Consequences” Journal of Economy and Finance “EKUITAS” (Jurnal Ekonomi dan Keuangan) STIESIA Surabaya, March, Volume 16 No.1
  • 2013, “The Influence of Culture on Decision Making” The 9th APMAA (Asia- Pacific Management Accounting Association) Conference, November 1st – 4th, 2013, Nagoya University, Japan
  • 2014, The Effect of Effectiveness Mediation of Internal Control Structure on Competences of Human Resources and Audit Opinion in Previous Year toward Quality of Financial Statement, Journal of Research in Business and Management, Volume 2, Issue 11, pp 09-16
  • 2014, Corporate Disclosures as Mediating Variable on Effect of Financial Resources, Capabilities, and Characteristics of Corporate to Environmental Performance, International Journal of Scientific and Technology Research, August, Volume 3, Issue 8
  • 2016, Environmental Management Accounting: Identifying Future Potentials, Asia- Pacific Management Accounting Association Journal, June, Vol. 1 Issues 1
  • 2017, Effect of Accounting Information on Excess Return Using Fama and French Three-Factor Model in Order to Examine Capital Market Reaction Due to Dividend Announcement, Hasanuddin Economics and Business Review, June, Volume 1, No.1, pp.39-55
  • 2017, Dissecting of Accountability Based Values of Sulapa Appa Wisdom, Asian Journal of Applied Science, February, Volume 05, Issues 01