Vol 25, No 1

January 2024

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

Table of Contents

Articles

The influence of islamic capital market literacy toward intention to invest in islamic capital market: Does risk perception mediate the relationship?
Mohamad Bastomi, Dwiyani Sudaryanti
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1-24
Determinants of state property management: Moderating role of internal control system
Christian Dewabrata, Amrie Firmansyah
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25-47
Standardized corporate social responsibility disclosure, assurance, and real earnings management: evidence from developing countries
Eko Budi Santoso, Basuki Basuki, Isnalita Isnalita
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48-74
Environmental accounting in public sector: systematic literature review
Evi Rahmawati, Ietje Nazaruddin, Harjanti Widiastuti, Hafiez Sofyani, Arif Wahyu Nur Kholid
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75-90
Do organizational justice and leadership trust improve village-owned enterprises performance? organizational learning as mediating
Yesi Mutia Basri, Salsa Diva Anatasya, Hariadi Yasni, Taufeni Taufik, Atiton Martwo Putra, Ika Lutviana, Rafina Dewi, Damara Putri Hestia Indra Praja
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91-111
Do others comprehensive income, profit, and equity attributable impact external audit fee?
Marhaendra Kusuma, Sri Luayyi
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112-136
Information technology and higher education institutions (HEI) performance: the mediating role of organizational capability
Evi Marlina, Nadia Faturrahmi Lawita
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137-151
Is the hybrid method more adequate for measuring operational risk?
Lena Farsiah, Euis Amalia, Desmadi Saharuddin, Lukman Lukman
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152-171
Crowdfunding from the perspective of young people
Ignatius Novianto Hariwibowo
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172-192
Does intellectual capital efficiency improve islamic banking performance? The moderating effect of islamic governance
Nasirwan Nasirwan, M. Arsyadi Ridha, Dian Juliani
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193-209
Determinant of earnings management practices in manufacturing companies
Firnanda Kasih Mulia, Driana Leniwati, Agung Prasetyo Nugroho Wicaksono
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210-230
Sharia stock investment decisions: Sharia stock literacy and risk factors and their relations with behavioral bias
Ibna Kamilia Fiel Afroh, Achmad Hasan Hafidzi
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231-248
Implementation of the Altman z-score model in predicting bankruptcy at PT. Garuda Indonesia, Tbk.
Eva Sriwiyanti, Djuli Sjafei Purba, Dendi Wahyudi, Wico Jontarudi Tarigan, Resna Napitu
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249-268
The influence of islamic banking digital service quality on intention to continue using islamic banking: a case of Indonesia
Nadia Rahma, Hafiez Sofyani
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269-288
The effect of COVID-19 and CEO tenure on environmental and social disclosure scores
Adrian Teja
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289-310
Voluntary disclosure with the International Integrated Reporting Council (IIRC) framework and value relevance
Asri Pangestika Lutfiani, Khoirul Fatah, Fadli Hudaya
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311-327
Determinants of tax compliance behavior among central Java SMEs: The mediating role of intention to comply
Hikmah Hikmah, Andalan Tri Ratnawati, Susetyo Darmanto
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328-347
Investigating the moderating role of past behavior in the relationship between risk aversion and investment choice in the Tehran stock market
Hamid Alvari Chenari, Kazem Haroonkolaee
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348-368
Herding behavior, information type, and overconfidence bias: an experimental study on novice investors’ investment decisions
Etik Kresnawati, Lina Sofia, Evy Rahman Utami
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369-386
Antecedents of perceived usefulness on the use of electronic hospital management information systems
Adinda Adia Putri, Oscar Jayanagara, Dwi Julianingsih
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387-412