Vol 22, No 3: September 2021

For this edition, all authors are coming from Indonesia.

Published: 2021-11-14

Articles

The Evaluation of Performance Indicators Development: A Study on Indonesian Financial Transaction Report and Analysis Center (PPATK)

Dedy Kurniawan, Rusdi Akbar

426-459
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Measuring Impact of the Accrual Accounting Implementation on Fiscal Transparency Quality: A Mixed Methods Study in Indonesia

Donny Maha Putra, Wiwit Apit Sulistyowati

460-481
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Do Corporate Social Responsibility and Investor Protection Limit Earnings Management? Evidence from Indonesia and Malaysia

Muliati Muliati, Arung Gihna Mayapada, Abdul Pattawe

482-499
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Islamic Financial Literacy and Financial Behavior: The Case of Muhammadiyah Community in Medan City

Ade Gunawan, Asmuni Asmuni, Saparuddin Siregar

500-516
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The Role of Islamic Corporate Governance and Risk toward Islamic Banks Performance: Evidence from Indonesia

Emile Satia Darma, Akhsyim Afandi

517-538
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The Role of Organization Strategy and Management Accounting Innovations on Cost Performance: The Case of Higher Education Institutions

Evi Marlina, Bambang Tjahjadi

539-554
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A Critical Review of Statement of Government Accounting Standard (SGAS) Regarding Accounting for Investment

Irwan Taufiq Ritonga

555-564
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An Analysis of the Scope Variations in Intellectual Capital Disclosure: Perspectives of Indonesian State Universities

Ahmad Juanda, Setu Setyawan, Dwi Irawan, Lia Candra Inata

565-580
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Disclosure of Corporate Social Responsibility, Company Performance, and Corporate Reputation as the Mediating Role: Indonesian Context

Wuryan Andayani

581-601
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The Effect of Board and Ownership Structure on the Possibility of Financial Distress

Joanne Jovita Jodjana, Sherin Nathaniel, Rinaningsih Rinaningsih, Titin Pranoto

602-624
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Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia

Erni Suryandari Fathmaningrum, Gupita Anggarani

625-646
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