Vol. 27 No. 3 (2023) July 2023

Dublin Core

Title

Vol. 27 No. 3 (2023) July 2023

Subject

Akuntansi

Collection Items

Digital Technology and CSR Disclosure on Firm Value Moderated by <br /><br /> Financial Flexibility and Firm Size
This study aimed to examine the effect of digital technology and corporate social responsibility (CSR)
disclosure on firm value moderated by financial flexibility and firm size. The data collected quali
tatively from company websites were analyzed…

Banks&#039; Core Deposits and Net Interest Margin: Do Size and <br /><br /> Ownership Structure Matter?
Banks’ core deposits and net interest margins play important roles in the banks’ value creation
process. This study examines the effects of bank size and ownership structure on banks’ core deposits
and net interest margins. The mediating role of…

Corporate Sustainability and Digitalization: Is It a Bank Performance <br /><br /> Boosters?
The company's financial performance remains a contemporary issue and is of concern to
stakeholders and investors. In terms of achieving the company's performance, the bank's management
will carefully consider management decision. Thus,…

Board Diversity Index on Performance of Indonesian Manufacturing <br /><br /> Companies: Moderating Role of Family Ownership
This study investigates the relationship between performance in Indonesian family-owned
manufacturing firms and their board diversity and ownership. Previous studies about firm
performance in Indonesia only focus on the individual diversity…

Effect of Macroprudential Policy on Banks’ Profitability in ASEAN <br /><br /> Before and During Covid-19
Regulators introduced macroprudential policies to ensure financial stability, but during the Covid-19
pandemic, many countries relaxed these policies to boost credit growth and the economy. This
research examines the impact of these policies on…

Corporate Social Responsibility (CSR) Disclosure on the Application <br /><br /> of Conservatism: The Role of Foreign Ownership as a Moderating <br /><br /> Variable
This research aimed to determine what factors affect manufacturing companies' application of accounting conservatism. In addition, this study examines two factors: the effect of CSR disclosure on
the application of conservatism in manufacturing…

: The Role of Literacy and Government Support in Improving <br /><br /> MSME Performance Through Digital Financial Services Adoption and <br /><br /> Financial Inclusion
This study aims to identify the role of financial literacy, digital literacy, and government support
mediated by digital financial services adoption and financial inclusion in influencing the financial
performance of MSMEs in Central Java. The…

: Determinants of Efficiency: Asset Diversification, Risk, Bank Size, <br /><br /> and Liquidity
Banking plays an important role in the economy both micro and macro. In addition, it is crucial for a
country to have a strong and robust banking system. To realize a strong and robust banking banks need
to maintain their efficiency. Therefore,…

Governance Systems and CEO Tenure on ESG Disclosure Scores in <br /><br /> The Banking Industry
This study aims to understand the effect of governance systems, i.e., Anglo-Saxon and Continental,
and CEO tenure on ESG (Environmental, Social, and Governance) and each pillar, i.e., E, S, and G
disclosure scores. The sample is banking stock in…

The Moderating Effect of Income Diversification on Intellectual <br /><br /> Capital and Company Performance in Indonesian Banking<br /><br /> Eko Wahyuningtias, Pristin Prima Sari, Ratih Kusumawardhani
This research investigates the impact of intellectual capital on company performance, with a focus on
the moderating role of revenue diversification. Utilizing data from 38 banks listed on the Indonesia
Stock Exchange, linear regression and…
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