Vol 22, No 2: May 2021

For this edition, the authors are coming from Indonesia, Vietnam, and Ghana.

Table of Contents

Articles

The Influence of Enterprise Resource Planning (ERP) Implementation System on Company Performance Mediated by Organizational Capabilities
Defriko Gusma Putra, Rita Rahayu, Anne Putri
PDF
221-241
Internal or External Financing: New Evidence on Investor Reaction in Indonesian Manufacturing Firms
Rifki Fikasari, Yustrida Bernawati
PDF
242-253
The Mediation Role of Productivity in the Effect of Islamic Corporate Governance on Islamic Corporate Social Responsibility Disclosure
Ichsan Setiyo Budi
PDF
254-275
The Effect of Intellectual Capital and Good Corporate Governance on Company Value Mediated by Competitive Advantage
Selvia Roos Ana, Agung Budi Sulistiyo, Whedy Prasetyo
PDF
276-295
Income Diversification and Financial Performance: The Mediating Effect of Banks’ Size, Ownership Structure, and the Financial Crisis in Vietnam
Phan Gia Quyen, Nguyen Tran Thai Ha, Susilo Nur Aji Cokro Darsono, Tran Dang Thanh Minh
PDF
296-309
Comparative Study of Financial Reporting Act: The Case Study of Indonesia
Michelle Claudia, Lindawati Gani, Rafika Yuniasih
PDF
310-341
Analysis of COVID-19 Impact on Micro, Small, and Medium Enterprises (MSMEs) Credit Distribution in East Java Banks
Evita Hayatun Nufus, Idah Zuhroh, Muhammad Sri Wahyudi Suliswanto
PDF
342-360
The Implications of Organizational Slack-Resources Heterogeneity toward CSR Expenditures
Kadek Weda Noveadjani Tista, Aulia Fuad Rahman, Arum Prastiwi
PDF
361-374
Does Sustainable Banking Disclosure Affect Bank Efficiency? Evidence from Indonesia
Wihelmina Dea Kosasih, ‪Aulia Fuad Rahman, Arum Prastiwi
PDF
375-391
The Effect of Ownership Structures on Audit Fees of Listed Firms in Ghana
Alhassan Musah, Bismark Okyere, Eric Agyapong Boakye
PDF
392-409
Moderating Role of Financial Policies on the Relationship between Tax Aggressiveness and Cash Holding
Setu Setyawan, Dhaniel Syam, Ahmad Juanda
PDF
410-425