15 articles in this issue
Puspa Kusuma Pertiwi,Puji Wibowo
Research aims: This study aims to analyze the effect of audit findings and audit recommendation follow-up on the quality of public services through the quality of financial reports.Design/Methodology/Approach: This study employed cross-sectional regressio... see more
Muhammad Adlin Saputra,Caraka Hadi
Research aims: This study investigates investor learning style in acquiring knowledge moderated by Information and Communications Technology (ICT).Design/Methodology/Approach: This study performed an online survey method, comprising 263 convergent-type an... see more
Widyantono Arif,Amiruddin Amiruddin,Darmawati Darmawati,Muhammad Irdam Ferdiansah
Research aims: This study aims to determine the effect of intellectual capital on market performance with profitability as a mediating variable and the Maqashid Sharia Index (MSI) as a moderating variable in an empirical study of Indonesian Islamic banks.... see more
Amalia Siti Khodijah
Research aims: This study aims to investigate the effect of environmental, social, and governance (ESG) performance on foreign investment through corporate reputation.Design/Methodology/Approach: This study’s population was all non-financial companies lis... see more
Citra Dhistia Murti
Research aims: This study evaluates articles dealing with environmental cost accounting to learn a valuable lesson. Design/Methodology/Approach: This study used the review procedure by Hoque (2014) with several analyzes employed in the prior research by A... see more
Hafiez Sofyani,Rizal Yaya,Harjanti Widiastuti
Research aims: This study investigates how corruption increased in the Indonesian village governments following village governance reform by ratifying the New Village Law of 2014. Also, the current research identifies gaps that trigger corruption.Design/M... see more
Dwi Fitri Puspa,Ietje Nazaruddin,Resti Yulistia M,Arie Frinola Minovia
Research aims: This study examines the value relevance of accounting information consisting of earnings information, book values, and operating cash flows after Indonesia uses the full convergence of IFRS Financial Accounting Standards.Design/Methodology/... see more
Barkah Susanto,Naufal Afif,Betari Maharani,Nur Laila Yuliani,Muhammad Ridhwan Ab Aziz
Research aims: This study aims to investigate the effect of gender, framing, and responsibility on investment decision-making. Design/Methodology/Approach: This experimental study used a subject design of 2 x 2 x 2, in which 81 doctoral students participa... see more
Ali Aljadba,Norhaziah Nawai,Nur Hidayah Laili
Research aims: The article aims to describe corporate governance (CG) characteristics and the extent of earnings management (EM) practices in non-financial firms listed on the Palestine Exchange from 2011 to 2018.Design/Methodology/Approach: The study emp... see more
Atika Atika,Evy Rahman Utami,Alex Johanes Simamora
Research aims: While prior study around segment disclosure has mainly focused on firm characteristics, there is little study on whether managerial characteristics are associated with segment disclosure. This study, therefore, aims to examine the effect of... see more
Dinh Phung Tran,Phan Thu Hang Nguyen,Susilo Nur Aji Cokro Darsono
Research aims: This study examines the influence of firm size, firm age, current ratio, and type of audit company on the corporate social responsibility disclosure level and its impact on the financial performance of listed enterprises in Vietnam.Design/M... see more
Masiyah Kholmi,Tri Wahyu Oktavendi
Research aims: This study aims to examine the mediating role of Islamic Motivation on the relationship between Islamic Education and the Intention of Sharia Stock Investment during the COVID-19 Pandemic.Design/Methodology/Approach: This research using pur... see more
Abid Djazuli,Muhammad Ridhwan Ab Aziz,Mister Candera,Darma Yanti
Research aims: This study aims to determine the financial decisions of the millennial generation by considering the Islamic financial literacy variables, reflected by the financial behavioral, knowledge, and attitude variables, and Islamic branding as a m... see more
Muhammad Nur A. Birton,Ari Ermawati,Ektinahati Ektinahati,Muhammad Muttaqin
Research aims: In the massive emerging development of the Islamic financial industry, the role of the internal audit function is in the spotlight as governance is the main issue of this industry’s sustainability. This study, therefore, aims to reveal the ... see more
Iman Teguh,Abdul Halim
Research aims: This study aims to analyze the Pangandaran Regency Government’s performance accountability strengthening, which took place relatively quickly, and identify performance accountability strengthening plans for the coming period.Design/Methodol... see more