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The Effect of Independence and Integrity on Audit Quality:

Is There A Moderating Role for E-Audit?

Diza Dianeke Budi Prabowo, Dwi Suhartini

Indonesian Export Analysis: Autoregressive Distributed Lag (ARDL) Model Approach Syarifah Labibah, Abd. Jamal, Tauq C. Dawood

Analysis of Pay Later Payment System on Online Shopping in Indonesia

Yeyen Pratika, Salahudin Salahudin, Dicky Wisnu Usdek Riyanto, Titiek Ambarwati The Inuence of Brand Credibility towards Words of Mouth of Fashion Brand Shindy Shindy, Evo Sampetua Hariandja

The Effect of Auditor’s Work Stress on Audit Quality of Listed Companies in Indonesia Cliff Oliver Winoto, Senny Harindahyani

The Islamic Ethical Leadership and Employees’ Ethical Behavior:

The Moderating Role of Ethical Sensitivity

Emma Yulianti, Margono Setiawan, Surachman Surachman, Dodi Wirawan Irawanto The Effect of Customers’ Incivility and Work stress on Job Satisfaction through Burnout Ribut Prasetyo, Dian Ala Purwandari, Tantri Yanuar Rahmat Syah

The Effect of Internal Control Components on Mitigating the Impact of COVID-19 Risks in Healthcare Organizations in Ethiopia

Enyew Mulu Zelie

Maintaining the Performance and Sustainability of MSMEs with E-Commerce:

Research during the Covid-19 Pandemic

Dekeng Setyo Budiarto, Ervana Vivianti, Rani Eka Diansari

Critical Review Zakat as Tax Deduction (Indonesia-Malaysia Comparative Study) Eha Nugraha, Veranda Aga Refmasari, Alif Ilham Akbar Fatriansyah

The Online Shopping Behavior of Indonesian Generation X I Made Sindhu Yoga, Ni Putu Silka Triami

Effects of Sentiment on Impulsive Buying Behavior: Evidence of COVID-19 in Indonesia Ali Mursid

The Effect of Growth and Systematic Risk on the Firm’s Value: Protability as a Mediating Variable Mulyanto Nugroho, Abdul Halik

Volume 23 No. 3, December 2020 - March 2021

Volume 23 No. 2, August - November 2020

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i

Journal of Economics, Business, & Accountancy

Ventura

Accreditation No. 51/E/KPT/2017 Published by:

Center for Research and Community Services (PPPM) Universitas Hayam Wuruk Perbanas

Editor-in-Chief:

Lutfi

Associate (Handling) Editor:

Hadrian Geri Djajadikerta, Abdul Mongid International Editorial Board:

Amine Tarazi, Augusty Ferdinand, Ishaq Bhatti, Irwan Trinugroho, Long Thang Van Nguyen, Luciana Spica Almilia, Md. Aftab Uddin, Mohamed Battour, Mohammad

Reevany Bustami, Nevi Danila, Pawan Adhikari, Rangga Handika, Soni Harsono, Szabolcs Nagy, Tatik Suryani

Language Editor Djuwari

Management & Publishing Team:

Tri Suhartuti, Yunita Setya Tiar, Risky Andriawan Secretariat:

PPPM Universitas Hayam Wuruk Perbanas Jl. Wonorejo Utara No. 16 Surabaya, 60296

Phone: +62 31 5992985, 5947151/52; Fax: +62 31 5992985, 5935937 Email: [email protected]

Published quarterly

(April - July, August - November, and December - March) This journal publication can be viewed in

http://garuda.dikti.go.id http://journal.perbanas.ac.id

Editor receive articles of research, conceptual analysis, and book analysis on Economics, Business and Accountancy. The Articles should be original, not reflecting

the editors's opinion. The authors must be responsible for the content of the articles published in this journal. Editors deserve to receive, decline and edit the articles

without changing the main ideas.

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Ventura

Journal of Economics, Business, & Accountancy

Accreditation No. 51/E/KPT/2017

305 - 319 Indonesian Export Analysis:

Autoregressive Distributed Lag (ARDL) Model Approach Syarifah Labibah, Abd. Jamal, Tauq C. Dawood

Analysis of Pay Later Payment System on Online Shopping in Indonesia

Yeyen Pratika, Salahudin Salahudin, Dicky Wisnu Usdek Riyanto, Titiek Ambarwati

The Inuence of Brand Credibility towards Words of Mouth of Fashion Brand Shindy Shindy, Evo Sampetua Hariandja

The Effect of Auditor’s Work Stress

on Audit Quality of Listed Companies in Indonesia Cliff Oliver Winoto, Senny Harindahyani

The Islamic Ethical Leadership and Employees’ Ethical Behavior:

The Moderating Role of Ethical Sensitivity

Emma Yulianti, Margono Setiawan, Surachman Surachman, Dodi Wirawan Irawanto The Effect of Customers’ Incivility and Work stress

on Job Satisfaction through Burnout

Ribut Prasetyo, Dian Ala Purwandari, Tantri Yanuar Rahmat Syah The Effect of Internal Control Components on Mitigating the Impact of COVID-19 Risks in Healthcare Organizations in Ethiopia

Enyew Mulu Zelie

Maintaining the Performance and Sustainability of MSMEs with E-Commerce:

Research during the Covid-19 Pandemic

Dekeng Setyo Budiarto, Ervana Vivianti, Rani Eka Diansari

320 - 328

329 - 339

340 - 360

361 - 374

375 - 389

390 - 401

402 - 413

414 - 425

ii

The Effect of Independence and Integrity on Audit Quality:

Is There A Moderating Role for E-Audit?

Diza Dianeke Budi Prabowo, Dwi Suhartini

(4)

Critical Review Zakat as Tax Deduction (Indonesia-Malaysia Comparative Study) Eha Nugraha, Veranda Aga Refmasari, Alif Ilham Akbar Fatriansyah

The Online Shopping Behavior of Indonesian Generation X I Made Sindhu Yoga, Ni Putu Silka Triami

Effects of Sentiment on Impulsive Buying Behavior:

Evidence of COVID-19 in Indonesia Ali Mursid

426 - 440

441 - 451

452 - 465 The Effect of Growth and Systematic Risk on the Firm’s Value:

Protability as a Mediating Variable

Mulyanto Nugroho, Abdul Halik 466 - 476

iii

Referensi

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In this study, the use of multiple linear regression analysis was to determine how the influence of the use of celebrity endorsements and product quality on online shopping interest