Vol. 3 No. 2 (2021)

Author geographical coverage: Indonesia, Philippines, Kuwait, Nigeria, Malaysia
Published: 2021-11-24

Articles

  • Financial distress as a moderating variable of the influence of audit opinion and public accounting firm size on voluntary auditor switching

    Choirul Huda, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Ratno Agriyanto, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Herwening Sindu Lestari, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Bill Pangayow, College of Business Administration and Accountancy, Philippines Christian University, Philippines
    155-176
    DOI: https://doi.org/10.21580/jiafr.2021.3.2.8609
    Abstract View: 2074 PDF Download: 901

  • Analysis of the influence of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia

    Dea Feby Septiani, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Imam Yahya, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Setyo Budi Hartono, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Tri Widyastuti Ningsih, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Fiina Ishmatul Maula, Kuwait University, Kuwait
    177-200
    DOI: https://doi.org/10.21580/jiafr.2021.3.2.8615
    Abstract View: 1784 PDF Download: 855

  • The role of the sharia supervisory board in the relationship of third-party fund and profits

    Fajria Zakiyah, STEI SEBI Depok, Indonesia
    Prayogo Prasojoharto, STEI SEBI Depok, Indonesia
    Sepky Mardian, STEI SEBI Depok, Indonesia
    201-218
    DOI: https://doi.org/10.21580/jiafr.2021.3.2.9554
    Abstract View: 1314 PDF Download: 639

  • Ownership structure and loan quality of deposit money banks in Nigeria

    Daniya Adeiza Abdulazeez, Department of Entrepreneurship and Business Studies, Federal University of Technology Minna, Nigeria
    219-240
    DOI: https://doi.org/10.21580/jiafr.2021.3.2.9351
    Abstract View: 1094 PDF Download: 465

  • The effect of sharia share selection based on financial ratio and corporate governance mechanism on the quality of company profit

    Nida Ulya Sofana, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Faris Shalahuddin Zakiy, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Muchammad Fauzi, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Singgih Muheramtohadi, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Najim Nur Fauziah, Institute of Islamic Banking and Finance, International Islamic University Malaysia, Malaysia
    241-272
    DOI: https://doi.org/10.21580/jiafr.2021.3.2.8671
    Abstract View: 1443 PDF Download: 758

  • The role of religiosity on the relationship between task complexity, experience and audit judgement

    Intan Bunga Pertiwi, Institut Agama Islam Negeri Salatiga, Indonesia
    Taufikur Rahman, Institut Agama Islam Negeri Salatiga, Indonesia
    273-292
    DOI: https://doi.org/10.21580/jiafr.2021.3.2.8673
    Abstract View: 1134 PDF Download: 590

  • The role of social assistance program on management accounting practice

    Mira Fajrin Sholichatun, Universitas Islam Sultan Agung Semarang, Indonesia
    Hani Werdi Apriyanti, Universitas Islam Sultan Agung Semarang, Indonesia
    293-313
    DOI: https://doi.org/10.21580/jiafr.2021.3.2.8889
    Abstract View: 1255 PDF Download: 561