Vol 5, No 1 (2022)

International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February 2022

International Journal of Accounting & Finance in Asia Pasific (IJAFAP) is an academic and peer-reviewed publication on Accounting & Finance scope which is published from Indonesia. The aims of the IJAFAP is to feature narrative, theoretical and empirically-based research articles that relevant to accounting and finance. IJAFAP publish any theoretical, conceptual, and empirical articles dealing with issues in all areas of finance and accounting. The Journal is particularly interested in original articles that deal with current issue in financial decision making and their impact on valuation. Articles with an international/global perspective are especially welcome.

Table of Contents

Articles

The Effect of Financial Distress, Audit Committee, Auditor Switching, and Industry Types on Audit Delay in the Covid-19 Pandemic of Companies Listed on the Indonesian Stock Exchange’s KOMPAS100 Index
Kezia Cicilia Sumajow, Lintje Kalangi, Priscillia Weku
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1-11
The Effect of Good Corporate Governance Mechanism and Firm Size on Firm Value in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period
Widyo Nugroho, Septia Hairunissa Budiman
PDF
12-23
Do You Have a Digital Wallet? A Study of E-Wallet during the COVID-19 Pandemic
Daisy Mui Hung Kee, Kah Huey Lai, Jia Ching Lee, Khang Jie Lee, Jia Long Lee, Idderena Yosanti, Dwi Nita Aryani
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24-38
Factors Influencing Consumer Buying Behavior in Uniqlo Retail Store
Merry C. N. Rumagit, Aarti Sharma, Antonette Angelle, Daisy Mui Hung Kee, Annie Ke Ching Nik, Azman bin Bachotan, Shiqi Bian, Christovel Pelealu
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39-52
A Research on Tesco's Consumer Purchasing Behavior towards E-Commerce during the Pandemic Period
A.A. Gde Satia Utama, Monica Verma, Jing Yi Ng, Daisy Mui Hung Kee, Chun Shuen Nga, Nik Nadia Izzati, Yu Xuan Ng, Fadhilah Khoiruwnia
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53-63
The Meaning of Roles in The Perspective of Internal Auditors Gorontalo
Ayu Rakhma Wuryandini, Lukman Pakaya, Siti Pratiwi Husain
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64-73
The Effect of Savings Growth, Deposits, Credit, Credit Interest Rate and Cash Turnover on Profit Growth in Savings and Loans Cooperative in North Denpasar Year 2017 – 2019
Putu Kepramareni, Sagung Oka Pradnyawati, Ni Made Dwika Sari, Yura Karlinda Wiasa Putri
PDF
74-83
Have You Touched? A Case Study of Touch N Go E-Wallet
Daisy Mui Hung Kee, An Long Ow, Zhe Jian Ooi, Pavithara Sathiaseelan, Kuan Pang, Sathyan KA, Sahana Madhan
PDF
84-94
Do Institutional and Banking Cost Affect Investment in ASEAN?
Asfi Manzilati, Silvi Asna Prestianawati, Tsumma Lazuardini Imamia
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95-103
Irrational Choice of Bankers: Wealth or Welfare?
Aminullah Achmad Muttaqin, Iswan Noor, Silvi Asna Prestianawati
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104-114