Published: December 19, 2024

Intellectual capital disclosure in public university and the determinants

Afifah Mawa (1), Doddy Setiawan (2)
(1) Department of Accounting, Universitas Sebelas Maret, Surakarta, Indonesia ,
(2) Department of Accounting, Universitas Sebelas Maret, Surakarta, Indonesia
104-112
1379

Corporate governance structure, firm characteristics and voluntary disclosure: The case of Indonesian sharia compliant companies

Peni Nugraheni (1), Rahardianto Muhammad Eko (2), Nor Izzati Mohd Aziz (3)
(1) Department of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia ,
(3) Management and Science University (MSU), Shah Alam, Malaysia
113-121
1331

Determinants of audit quality during the Covid-19 pandemic

Abriyani Puspaningsih (1), Irena Safira Larasati (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
122-130
1628

The moderating role of autonomy in the relationship between advisory services, risk management, and integrity system: Indonesia evidence

Ranto Partomuan Sihombing (1), Monica Palupi Murniati (2)
(1) Department of Accounting, Soegijapranata Catholic University, Semarang, Indonesia ,
(2) Department of Accounting, Soegijapranata Catholic University, Semarang, Indonesia
131-142
1001

Are masculine-faced CEOs linked to higher stock price risks? Evidence from Indonesia

Raden Roro Widya Ningtyas Soeprajitno (1), Rahayu Putri Agustina (2), Izzul Islam Noor Mustain (3), Indra Wijaya Kusuma (4)
(1) Accounting Department, Universitas Gadjah Mada, Yogyakarta, Indonesia ,
(2) Accounting Department, Universitas Gadjah Mada, Yogyakarta, Indonesia ,
(3) Accounting Department, Universitas Gadjah Mada, Yogyakarta, Indonesia ,
(4) Accounting Department, Universitas Gadjah Mada, Yogyakarta, Indonesia
143-152
810

Unveiling drivers and inhibitors in cashless readiness adoption: Evidence from Batam, Indonesia

Muhammad Ikhlash (1), Irsutami (2), Thalia Afifah (3)
(1) Department of Business and Management, Politeknik Negeri Batam, Batam, Indonesia ,
(2) Department of Business and Management, Politeknik Negeri Batam, Batam, Indonesia ,
(3) Department of Business and Management, Politeknik Negeri Batam, Batam, Indonesia
153-163
553

The influence of carbon emission disclosure on financial performance: Do firm characteristics matter?

Lina Lina (1), Firdha Adelia (2)
(1) Department of Accounting, Universitas Pelita Harapan, Tangerang, Indonesia ,
(2) Department of Accounting, Universitas Pelita Harapan, Tangerang, Indonesia
164-177
1387

Disclosure of expectation gaps: Determinants and influence on the level of public trust in privilege funds

Fenny Mufidta (1), Dekar Urumsah (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
178-188
624

Does corporate governance and political connections influence the potential for financial statement fraud?

Ari Singgar Cahyani (1), Johan Arifin (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
189-202
829

The influence disclosure enterprise risk management and intellectual capital to firm value through disclosure of sustainability report as variables intervening

Agnes Karunia Samesta Putri (1), Karsam Karsam (2), Solihin Solihin (3), Devi Kusumawardhani (4)
(1) Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia ,
(2) Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia ,
(3) Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia ,
(4) Universitas Mahakarya Asia, Yogyakarta, Indonesia
203-220
941