Vol 21, No 2: May 2020

For this edition, the authors are coming from Indonesia, Malaysia, and UK.

Table of Contents

Articles

Code of Ethics, Clawback Incentive Schemes, and Personal Value to Mitigate Earnings Management Intention
Erlinda Nur Khasanah, Mahfud Sholihin
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195-216
The Effects of Organizational and Political Factors on the Development of Performance Measurement System (PMS) of Local Government Institutions
Parwoto Parwoto, Abdul Halim
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217-239
The Effect of Firm Size, Profitability, and Liquidity on The Firm Value Moderated by Carbon Emission Disclosure
Dody Hapsoro, Zaki Naufal Falih
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240-257
The Role of Budgetary Participation and Environmental Uncertainty in Influencing Managerial Performance of Village Government
Hafiez Sofyani, Muhamad Fandi Indra Santo Simali, Taufik Najda, Mohammed Saleh Al-Maghrebi
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258-276
Does the High or Low of Corporate Social Responsibility Disclosure Affect Tax Avoidance?
Firda Ayu Amalia, Eny Suprapti
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277-288
Factors Affecting Capital Expenditure Allocation: Empirical Evidence from Regency/City Government in Indonesia
Ilham Maulana Saud, Eka Asterina, Gisti Fairuz Trisha
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289-311
Determining Factors of Cloud Computing Adoption: A Study of Indonesian Local Government Employees
Nur Restu Amalia Salam, Syaiful Ali
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312-333
The Existence of Accrual Anomaly Phenomena in Indonesia Capital Market
Gerrinko Giffari Wurintara, Hamidah Hamidah
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334-345
Local Election in 2017 in Indonesia: Test of Tendencies to Abuse Grant Expenditure and Social Aid Expenditure Budget by Incumbent Candidates
Abdul Hafiz Tanjung
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346-361
Determinants of Intellectual Capital Disclosure in Non-Vocational Higher Education in Indonesia
Indah Cahyani Gobel, Ahmad Juanda, Ihyaul Ulum, Mudrifah Mudrifah
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362-382
Corporate Governance Strength, Firm’s Characteristics, and Islamic Social Report: Evidence from Jakarta Islamic Index
Wahyono Wahyono, Eskasari Putri, Bayu Tri Cahya
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383-400