Vol. 24 No. 2: May 2023

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

Published: 2023-01-05

Articles

Is it possible to achieve a "fit" of management control practices and strategies in Indonesia's reformed public hospitals?

Nurkholis Nurkholis, Endang Mardiati, Nurul Fachriyah, Made Aristia Prayudi, Nanda Widaninggar

272-291
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Stock liquidity and stock returns: the moderating role of financial constraints

Veronika Daniar Febrianti, Siti Saadah

292-305
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Determinants of strategic management accounting implementation in Higher Education Institutions (HEIs) in Indonesia

Evi Marlina, Adriyanti Agustina Putri, Linda Hetri Suriyanti

306-322
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The impact of thin capitalization rule on tax avoidance in Indonesia

Muhammad Rheza Ramadhan

323-335
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The role of IT mindfulness in digital technostress and intention to use fintech in Indonesia

Santi Putriani, Sinta Putriana

336-354
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Islamic bank spin-off: a systematic literature review

Mahmud Yusuf, Muhamad Rahmani Abduh, Hafiez Sofyani

355-384
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Exploring three sides of whistleblowing

Yokhebed Widhianingtyas, Aprina Nugrahesthy Sulistya Hapsari

385-407
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Bliss effect of taxpayers in adopting blockchain technology

Yenni Mangoting, Priscilla Amanda Setiawan, Elizabeth Nuralim

408-426
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Lecturers’ financial wellness: The role of religiosity, financial literacy, behavior, and stress with gender as the moderating variable

Susnaningsih Muat, Khairil Henry

427-449
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The role of the village government performance and transparency in influencing village public trust

Muhammad Husni, Ratna Ayu Damayanti, Aini Indrijawati

450-461
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Is information transparency important for funders? A case study of sharia P2P lending companies in Indonesia

Yuri Oktaviani, Miranti Kartika Dewi

462-486
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Analysis of local government accounting disclosure based on international public sector accounting standards (IPSAS)

Ahmad Juanda, Setu Setyawan, Lia Candra Inata

487-501
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Value relevance of IFRS 9 adoption: A case study of Indonesian banking companies

Amrie Firmansyah, Lestari Kurniawati, Desrir Miftah, Tjahjo Winarto

502-518
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Do dividends still matter? The role of investment opportunities on the ability of dividends to predict future earnings

Sila Ninin Wisnantiasri

519-532
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The effect of real earnings management, fraud, and earnings informativeness, as the moderating variable, on investment efficiency

Giovani Priscilia, Estralita Trisnawati

534-556
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Does employee trust matter? Measuring the effect of work engagement on turnover intention in the banking sector

Nazaruddin Malik

557-568
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The influence of Indonesia’s macroeconomic factors: Inflation and interest rate on large-cap cryptocurrency herding behavior

Muhamad Rizky Ramadhan, Wita Juwita Ermawati, Anna Fariyanti

569-586
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Does the income of the chief executive officer affect the quality of corporate financial statements? An evidence from industrial firms in Vietnam

Quyen Thuc Doan, Tran Thi Nguyet Nga, Le Thi Men, Susilo Nur Aji Cokro Darsono

587-599
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Ensemble learning with imbalanced data handling in the early detection of capital markets

Putri Auliana Rifqi Mukhlashin, Anwar Fitrianto, Agus M Soleh, Wan Zuki Azman Wan Muhamad

600-617
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The effect of intellectual capital on market performance with bank efficiency as a mediation variable

Siti Rachmah, Bambang Subroto, Imam Subekti

618-632
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