Journal title
ISSN: 1411-6227    frecuency : 4   format : Electrónica


      see all issue

Skip Navigation Links.

Volume 22 Number 2:May2021 Year 2021

11 articles in this issue 

Alhassan Musah,Bismark Okyere,Eric Agyapong Boakye

Purpose: The study examined the effect of ownership structures on audit fees of listed firms in Ghana. The study used four indicators to measure ownership structure; managerial ownership, foreign ownership, government ownership and substantial (block) own... see more

Pags. In Product  

Kadek Weda Noveadjani Tista,Aulia Fuad Rahman,Arum Prastiwi

Research aims: The aims of this study is to prove the alleged effect of organizational resource slack on corporate social responsibilities (CSR) expenditures. The types of organizational resource slack examined in this study are financial slack, human res... see more

Pags. In Product  

Wihelmina Dea Kosasih,?Aulia Fuad Rahman,Arum Prastiwi

Research aims: In Indonesia, there are regulatory developments that require companies to implement a sustainable manner in business activities. Based on Financial Service Authority Regulation no. 51/2017 regarding sustainable finance, Bank BUKU 3 and 4 ar... see more

Pags. In Product  

Defriko Gusma Putra,Rita Rahayu,Anne Putri

Research aims: This study aims to examine the effect of Enterprise Resource Planning (ERP) system implementation on company performance with organizational capabilities as a mediating variable.Design/Methodology/Approach: This research is a quantitative s... see more

Pags. 221 - 241  

Rifki Fikasari,Yustrida Bernawati

Research aims: This study aims to examine investor reaction to financing sources due to its pecking order theory hierarchy.Design/Methodology/Approach: This research used a purposive sampling method of manufacturing listed firms on the Indonesia Stock Exc... see more

Pags. 242 - 253  

Ichsan Setiyo Budi

Research aims: This study aims to examine the indirect effect of Islamic Corporate Governance (ICG) on Islamic Corporate Social Responsibility Disclosure (ICSR) with productivity as mediation.Design/Methodology/Approach: This study used secondary data sou... see more

Pags. 254 - 275  

Selvia Roos Ana,Agung Budi Sulistiyo,Whedy Prasetyo

Research aims: This research aims to analyze the effect of intellectual capital and good corporate governance on company value by using competitive advantage as a mediation on companies listed on the Corporate Governance Perception Index from 2014 to 2018... see more

Pags. 276 - 295  

Phan Gia Quyen,Nguyen Tran Thai Ha,Susilo Nur Aji Cokro Darsono,Tran Dang Thanh Minh

Research aims: This study focuses on the correlation between income diversification and financial performance, taking into account banks’ size, type of ownership, and the financial crisis.Design/Methodology/Approach: This study uses financial data of 29 c... see more

Pags. 296 - 309  

Michelle Claudia,Lindawati Gani,Rafika Yuniasih

Research aims: This study evaluates the Indonesian Financial Reporting Bill (hereafter: Bill) and provides a recommendation to the Bill.Design/Methodology/Approach: A comparative study was carried out by comparing the Bill with Financial Reporting Acts an... see more

Pags. 310 - 341  

Evita Hayatun Nufus,Idah Zuhroh,Muhammad Sri Wahyudi Suliswanto

Research aims: The purpose of this study was to determine the credit distribution level used as working capital assistance for Micro, Small, and Medium Enterprises (MSMEs) during the COVID-19 pandemic.Design/Methodology/Approach: This study used a sample ... see more

Pags. 342 - 360