Vol 21, No 2: May 2020

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

Published: 2020-04-19

Articles

Code of Ethics, Clawback Incentive Schemes, and Personal Value to Mitigate Earnings Management Intention

Erlinda Nur Khasanah, Mahfud Sholihin

195-216
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The Effects of Organizational and Political Factors on the Development of Performance Measurement System (PMS) of Local Government Institutions

Parwoto Parwoto, Abdul Halim

217-239
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The Effect of Firm Size, Profitability, and Liquidity on The Firm Value Moderated by Carbon Emission Disclosure

Dody Hapsoro, Zaki Naufal Falih

240-257
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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

258-276
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Does the High or Low of Corporate Social Responsibility Disclosure Affect Tax Avoidance?

Firda Ayu Amalia, Eny Suprapti

277-288
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Factors Affecting Capital Expenditure Allocation: Empirical Evidence from Regency/City Government in Indonesia

Ilham Maulana Saud, Eka Asterina, Gisti Fairuz Trisha

289-311
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Determining Factors of Cloud Computing Adoption: A Study of Indonesian Local Government Employees

Nur Restu Amalia Salam, Syaiful Ali

312-333
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The Existence of Accrual Anomaly Phenomena in Indonesia Capital Market

Gerrinko Giffari Wurintara, Hamidah Hamidah

334-345
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Local Election in 2017 in Indonesia: Test of Tendencies to Abuse Grant Expenditure and Social Aid Expenditure Budget by Incumbent Candidates

Abdul Hafiz Tanjung

346-361
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Determinants of Intellectual Capital Disclosure in Non-Vocational Higher Education in Indonesia

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

362-382
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Corporate Governance Strength, Firm’s Characteristics, and Islamic Social Report: Evidence from Jakarta Islamic Index

Wahyono Wahyono, Eskasari Putri, Bayu Tri Cahya

383-400
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