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ISSN: 1411-6227    frecuency : 4   format : Electrónica

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Volume 23 Number Vol 23, No 1: January 2022 Year 2022

11 articles in this issue 

Nurma Juwita,Setianingtyas Honggowati

Research aims: This study aims to investigate how the influence of board diversity before and during the COVID-19 pandemic.Design/Methodology/Approach: The researchers used purposive sampling method. The research sample was 70 companies in the pre-pandemi... see more

Pags. 1 - 15  

Titi Laras,Rutha Mathilde Santana,Bambang Jatmiko,Tiyas Puji Utami

Research aims: This study aims to examine the role of career development in mediating the relationship between intellectual capital and organizational culture on employee performance.Design/Methodology/Approach: This study used a proportional stratified r... see more

Pags. 16 - 32  

Evi Rahmawati,Naufal Fadlurrahman,Firda Shofia Azzahra

Research aims: This study examines the effect of corporate governance mechanisms, such as board size, CEO duality, number of the audit committee, board gender, and family ownership, on intellectual capital disclosures.Design/Methodology/Approach: The samp... see more

Pags. 33 - 48  

Nabila Na'ma Aisa

Research aims: This paper discusses the effect of financial literacy and automatic investment technology on intention to invest in the capital market during the early pandemic.Design/Methodology/Approach: The research population was students studying econ... see more

Pags. 49 - 65  

Rita Rahayu,Syahril Ali,Amalda Aulia,Retnoningrum Hidayah

Research aims: This study aims to investigate the relationship between the level of digital financial literacy (DFL) and financial behaviors, namely saving behavior, spending behavior, and investment behavior among the millennial generation in Indonesia.D... see more

Pags. 78 - 94  

Sukmawati Sukmawati,Sri Pujiningsih

Research aims: This study aimed to review the development of IFRS research literature in Indonesia from 2011 to 2020.Design/Methodology/Approach: This study was based on the IFRS research articles from nationally accredited journals. The method in this re... see more

Pags. 95 - 113  

Firman Pribadi,Aldi Abilawa

Research aims: This research aims to determine whether there is a significant difference in the average abnormal return on the Jakarta Islamic Index on the Indonesia Stock Exchange in 2017-2020 before and after the Eid al-Fitr holiday and find out whether... see more

Pags. 114 - 127  

Hoa Thi Nguyen,Susilo Nur Aji Cokro Darsono

Research aims: This study focuses on the correlation between tax revenue, investment, and economic growth, taking into account the non-linear effects of tax revenue.Design/Methodology/Approach: Macro data of nine countries in ASEAN (including Brunei, Camb... see more

Pags. 128 - 146  

Erni Suryandari Fathmaningrum,Tiyas Puji Utami

Research aims: This study aims to determine the effect of herding behavior, accounting information, and information technology on investment decisions through investment interest during the COVID-19 pandemic.Design/Methodology/Approach: Using the purposiv... see more

Pags. 147 - 169  

Adeyemi Adebayo,Barry Ackers

Research aims: This paper undertakes a cross-country comparative analysis of corporate governance of state-owned enterprises (SOEs) in South Africa and Singapore, two countries using two different models for organising SOEs, with specific reference to agr... see more

Pags. 170 - 195