Published: December 13, 2023

Corporate governance and financial reporting quality of construction companies in Nigeria

Emmanuel John Kaka (1)
(1) Department of Accounting, Federal University Gashua, Yobe State, Nigeria
127-141
240

Loyalty in the post-pandemic landscape: Unraveling how behavioral intentions shape m-banking loyalty

Muhammad Ikhlash (1), Jihan Hana Huwaida (2), Faishal Asmu'i (3)
(1) Department of Management and Business, Politeknik Negeri Batam, Batam, Indonesia ,
(2) Department of Management and Business, Politeknik Negeri Batam, Batam, Indonesia ,
(3) Department of Accounting, Universitas Nahdlatul Ulama Cirebon, Cirebon, Indonesia
142-154
199

The effect of intellectual capital on financial performance in non-cyclical consumer sector companies listed in IDX

Randa Matthew Iroth (1), Novi Swandari Budiarso (2), Sintje Rondonuwu (3)
(1) Department of Accounting, Universitas Sam Ratulangi, Manado, Indonesia ,
(2) Department of Accounting, Universitas Sam Ratulangi, Manado, Indonesia ,
(3) Department of Accounting, Universitas Sam Ratulangi, Manado, Indonesia
155-162
285

The impact of whistle-blowing on the effectiveness of forensic audits and investigative audits in fraud detection: A multigroup analysis of gender and experience

Dekar Urumsah (1), Mislya Rahmida (2), Rizki Hamdani (3), Seto Satriyo Bayu Aji (4)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Master Program in Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(3) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(4) Business Economy & Management Doctoral Degree Program, Masaryk University, Brno, Czech Republic
163-179
282

Financial performance of Indonesia’s consumer goods companies before and during the Covid-19 Pandemic

Ahada Nur Fauziya (1), Iki Khayatul Jamilah (2), Budi Tiara Novitasari (3), Reny Lia Riantika (4)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(3) University of Malaya, Kuala Lumpur, Malaysia ,
(4) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
180-190
148