Vol 24, No 2

May 2023

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

Table of Contents

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
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272-291
Stock liquidity and stock returns: the moderating role of financial constraints
Veronika Daniar Febrianti, Siti Saadah
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292-305
Determinants of strategic management accounting implementation in Higher Education Institutions (HEIs) in Indonesia
Evi Marlina, Adriyanti Agustina Putri, Linda Hetri Suriyanti
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306-322
The impact of thin capitalization rule on tax avoidance in Indonesia
Muhammad Rheza Ramadhan
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323-335
The role of IT mindfulness in digital technostress and intention to use fintech in Indonesia
Santi Putriani, Sinta Putriana
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336-354
Islamic bank spin-off: a systematic literature review
Mahmud Yusuf, Muhamad Rahmani Abduh, Hafiez Sofyani
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355-384
Exploring three sides of whistleblowing
Yokhebed Widhianingtyas, Aprina Nugrahesthy Sulistya Hapsari
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385-407
Bliss effect of taxpayers in adopting blockchain technology
Yenni Mangoting, Priscilla Amanda Setiawan, Elizabeth Nuralim
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408-426
Lecturers’ financial wellness: The role of religiosity, financial literacy, behavior, and stress with gender as the moderating variable
Susnaningsih Muat, Khairil Henry
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427-449
The role of the village government performance and transparency in influencing village public trust
Muhammad Husni, Ratna Ayu Damayanti, Aini Indrijawati
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450-461
Is information transparency important for funders? A case study of sharia P2P lending companies in Indonesia
Yuri Oktaviani, Miranti Kartika Dewi
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462-486
Analysis of local government accounting disclosure based on international public sector accounting standards (IPSAS)
Ahmad Juanda, Setu Setyawan, Lia Candra Inata
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487-501
Value relevance of IFRS 9 adoption: A case study of Indonesian banking companies
Amrie Firmansyah, Lestari Kurniawati, Desrir Miftah, Tjahjo Winarto
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502-518
Do dividends still matter? The role of investment opportunities on the ability of dividends to predict future earnings
Sila Ninin Wisnantiasri
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519-532
The effect of real earnings management, fraud, and earnings informativeness, as the moderating variable, on investment efficiency
Giovani Priscilia, Estralita Trisnawati
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534-556
Does employee trust matter? Measuring the effect of work engagement on turnover intention in the banking sector
Nazaruddin Malik
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557-568
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
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569-586
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
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587-599
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
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600-617
The effect of intellectual capital on market performance with bank efficiency as a mediation variable
Siti Rachmah, Bambang Subroto, Imam Subekti
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618-632