Author

Tandry Whittleliang Hakki

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Open access Sep 2026

Internal Control, Own-Source Revenue, and Local Government Performance: The Mediating Role of Financial Reporting Quality

This study examines the effects of the Government Internal Control System (SPIP) and local own-source revenue (PAD) on local government performance and evaluates financial reporting quality as a potential mediator. The sample comprises 159 local-government-year observations from 53 district and municipal governments in...

Tandry Whittleliang Hakki, Yulia Yulia, Anastasia Dian Amanda · The Eastasouth Management an... · 0 citations

Open access Aug 2026

Shariah Banking Stock Prices: Expected Return, Risk Level and Macroeconomics Conditions In Indonesia

The present study evaluates how Expected Return (ERT), Risk Level (RLV), alongside Macroeconomic Conditions (MCN) impact the Shariah Banking Stock Price (SBS). The scope focuses specifically on Islamic banking institutions actively listed on the Indonesia Stock Exchange (IDX) between October 2021 and August 2024. All s...

Merna Surjadi, Nasya Lita Natalsya, Tandry Whittleliang Hakki · The Es Accounting And Financ... · 0 citations