Vol 22, No 3: September 2021

For this edition, all authors are coming from Indonesia.

Table of Contents

Articles

The Evaluation of Performance Indicators Development: A Study on Indonesian Financial Transaction Report and Analysis Center (PPATK)
Dedy Kurniawan, Rusdi Akbar
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426-459
Measuring Impact of the Accrual Accounting Implementation on Fiscal Transparency Quality: A Mixed Methods Study in Indonesia
Donny Maha Putra, Wiwit Apit Sulistyowati
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460-481
Do Corporate Social Responsibility and Investor Protection Limit Earnings Management? Evidence from Indonesia and Malaysia
Muliati Muliati, Arung Gihna Mayapada, Abdul Pattawe
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482-499
Islamic Financial Literacy and Financial Behavior: The Case of Muhammadiyah Community in Medan City
Ade Gunawan, Asmuni Asmuni, Saparuddin Siregar
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500-516
The Role of Islamic Corporate Governance and Risk toward Islamic Banks Performance: Evidence from Indonesia
Emile Satia Darma, Akhsyim Afandi
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517-538
The Role of Organization Strategy and Management Accounting Innovations on Cost Performance: The Case of Higher Education Institutions
Evi Marlina, Bambang Tjahjadi
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539-554
A Critical Review of Statement of Government Accounting Standard (SGAS) Regarding Accounting for Investment
Irwan Taufiq Ritonga
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555-564
An Analysis of the Scope Variations in Intellectual Capital Disclosure: Perspectives of Indonesian State Universities
Ahmad Juanda, Setu Setyawan, Dwi Irawan, Lia Candra Inata
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565-580
Disclosure of Corporate Social Responsibility, Company Performance, and Corporate Reputation as the Mediating Role: Indonesian Context
Wuryan Andayani
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581-601
The Effect of Board and Ownership Structure on the Possibility of Financial Distress
Joanne Jovita Jodjana, Sherin Nathaniel, Rinaningsih Rinaningsih, Titin Pranoto
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602-624
Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia
Erni Suryandari Fathmaningrum, Gupita Anggarani
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625-646