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


      see all issue

Skip Navigation Links.

Volume 21 Number Vol 21, No 2: May 2020 (IN PROGRESS) Year 2020

11 articles in this issue 

Erlinda Nur Khasanah,Mahfud Sholihin

Research aims: This study aimed to examine the role of a code of ethics and clawback incentive schemes to mitigate earnings management intention. This study also examined the effect of personal value on the relationship between the code of ethics and ince... see more

Pags. 195 - 216  

Parwoto Parwoto,Abdul Halim

Research aims: This study aims to examine the influence of organizational and political factors on the development of performance measurement systems (PMS) based on its development purpose and identify the phenomenon of institutional isomorphism.Design/Me... see more

Pags. 217 - 239  

Dody Hapsoro,Zaki Naufal Falih

Research aims: The purpose of this study is to examine carbon emission disclosure in moderating the effect of firm size, profitability, and liquidity on the firm value.Design/Methodology/Approach: The sample used in this study was firms engaged in the oil... see more

Pags. 240 - 257  

Hafiez Sofyani,Muhamad Fandi Indra Santo Simali,Taufik Najda,Mohammed Saleh Al-maghrebi

Research aims: This study aims to examine the influence of budgetary participation and environmental uncertainty on the managerial performance of the village government. In addition, it examines the budgetary participation as an intervening variable.Desig... see more

Pags. 258 - 276  

Firda Ayu Amalia,Eny Suprapti

Research aims: This research aimed to empirically prove the difference of the extent of Corporate Social Responsibility (CSR) disclosure towards tax avoidance.Design/Methodology/Approach: 38 companies listed in Indonesia Stock Exchange (IDX) in 2017 were ... see more

Pags. 277 - 288  

Ilham Maulana Saud,Eka Asterina,Gisti Fairuz Trisha

Research aims: To analyze the effect of local taxes, regional retribution, special allocation fund, and area size on the allocation of capital expenditure with economic growth as a moderating variable in the regency/city Governments in Indonesia from 2016... see more

Pags. 289 - 311  

Nur Restu Amalia Salam,Syaiful Ali

Research aims: This study aims to identify the factors that influence the Indonesian local government employees to adopt cloud computing.Design/Methodology/Approach: A Unified Theory of Acceptance and Use of Technology (UTAUT) theory were employed to iden... see more

Pags. 312 - 333  

Gerrinko Giffari Wurintara,Hamidah Hamidah

Research aims: Sloan (1996) finds that investors mispriced the stock. They could not detect differences in earnings persistence. Such a phenomenon is called an accrual anomaly. This study aims to find out the existence of accrual anomalies in the Indonesi... see more

Pags. 334 - 345  

Abdul Hafiz Tanjung

Research aims: This research was conducted and aimed to examine the tendencies to abuse the power of incumbent candidates in making budget of grant expenditure and social aid expenditure to support their political interests in the local election on Februa... see more

Pags. 346 - 361  

Indah Cahyani Gobel,Ahmad Juanda,Ihyaul Ulum,Mudrifah Mudrifah

Research aims: This study aims to how intellectual capital (IC) disclosure has been carried out by Indonesian higher education institutions (HEI). In addition, this study examines the determinants of IC disclosure, namely age, size and accreditation statu... see more

Pags. 362 - 382  

Wahyono Wahyono,Eskasari Putri,Bayu Tri Cahya

Research aims: The purpose of this study is to analyze the effect of corporate governance strength, company size, profitability, company age, and industry type on Islamic social reports of Indonesian Companies that are listed in Jakarta Islamic Index.Desi... see more

Pags. 383 - 400