Jurnal Akuntansi dan Auditing Indonesia

1997 - 2024

Current editor(s): Ana Yuliani

From Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia
Bibliographic data for series maintained by Ana Yuliani ().

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Volume 28, issue 2, 2024

Intellectual capital disclosure in public university and the determinants pp. 104-112

Afifah Mawa and Doddy Setiawan

Corporate governance structure, firm characteristics and voluntary disclosure: The case of Indonesian sharia compliant companies pp. 113-121

Peni Nugraheni, Rahardianto Muhammad Eko and Nor Izzati Mohd Aziz

Determinants of audit quality during the Covid-19 pandemic pp. 122-130

Abriyani Puspaningsih and Irena Safira Larasati

Are masculine-faced CEOs linked to higher stock price risks? Evidence from Indonesia

Raden Roro Widya Ningtyas Soeprajitno, Rahayu Putri Agustina, Izzul Islam Noor Mustain and Indra Wijaya Kusuma

The moderating role of autonomy in the relationship between advisory services, risk management, and integrity system: Indonesia evidence

Ranto Partomuan Sihombing and Monica Palupi Murniati

Volume 28, issue 1, 2024

Independence and objectivity of internal auditors within provincial governance systems pp. 1-10

Awonke Geqeza and Jobo Dubihlela

Directors tenure diversity and corporate sustainability performance: The non-linear evidence from Indonesia public listed companies pp. 11-25

Ardianto Ardianto, Suham Cahyono and Iman Harymawan

te Social Responsibility (CSR) and Good Corporate Governance (GCG) Influence on Corporate Financial Performance pp. 26-35

Reni Yendrawati and Amalia Kinanti

Politically connected audit committees and ESG reporting pp. 36-44

Kusharyanti, Sri Astuti and Marita

Moderation of tax attitudes on the relationship of knowledge and tax incentives on sustainable MSMEs performance pp. 45-53

Diana Sari and Ahmad Johan

Value relevance of fair value hierarchy pp. 54-62

Mursalam Salim

The impact of it governance on audit outcomes and footnote readability for public companies in Indonesia pp. 63-76

Indah Wulan Utama and Nadia Anridho

An effect of environmental disclosure on financial performance of manufacturing companies in Indonesia and Singapore pp. 77-85

Noor Endah Cahyawati and Almas Azizah

The influence of performance measurement systems and supervisor trustworthiness on knowledge sharing pp. 86-94

Taufiq Taufiq and Mahfud Sholihin

Fraud Threats: How Organization Improves the Anti-Fraud Teams’ Quality? (Study from Indonesian Local Government Rural Bank)

Kharisma Fatmalina Fajri and Hendi Yogi Prabowo

Volume 27, issue 2, 2023

Investor response to the implementation of IFRS 9 in Indonesian banking companies pp. 119-128

Amrie Firmansyah, Lestari Kurniawati, Desrir Miftah and Tjahjo Winarto

Auditor characteristics and audit report lag: A research from the Indonesian Stock Exchange pp. 129-137

Finka Febrianingrum, Fahri Ali Ahzar, Sayekti Endah Retno Meilani, Fitri Laela Wijayati and Wahyu Pramesti

The importance of liquidity to improve the quality earnings of company pp. 138-147

Teguh Erawati, Hadri Kusuma, Titi Swantari and Reni Listyawati

Does labour social responsibility disclosure affect financial performance? Evidence from Indonesia pp. 148-159

Esa Anesti Putri Muhardini, Iman Harymawan, Mohammad Nasih and Akmalia Mohamad Ariff

Analysis of the factors affecting taxpayer compliance pp. 160-171

Neni Meidawati and Nanindyas Dewi Waluristyaningtyas

Audit judgment through time budget pressure, quality of sleep, and ego depletion pp. 172-181

Andi Ina Yustina, Elisha Princess Christin Natalia Aritonang and Hajanirina Andrianantenaina

Adoption of a combined assurance framework in South Africa’s provincial government departments: A compliance case study pp. 182-197

Jobo Dubihlela and Henoacia Solomon

Carbon tax: A bibliometric analysis for future research in Indonesia pp. 198-207

Umi Sulistiyanti and Falikhatun Falikhatun

How do board characteristics influence the ESG disclosure in Indonesia? pp. 208-218

Tiyas Kurnia Sari and Nadhira Fitriani

Examining belief adjusment model and framing effect on the audit materiality level decision making pp. 219-229

Febriyani Sarwindah, Luciana Spica Almilia and Nurul Mustafida

Volume 27, issue 1, 2023

Determining factors of sustainability report using the institutional isomorphism theory approach pp. 1-10

Tri Siwi Nugrahani, Hadri Kusuma, Johan Arifin and Rifqi Muhammad

The power of sharing the case of Sederhana (SA) restaurants in Indonesia pp. 11-20

Muhammad Akhyar Adnan

Earnings persistence determinants in Indonesia’s consumer goods companies pp. 21-32

Hanum Paramaratri, Christina Tri Setyorini and Irianing Suparlinah

Determinants of green organizational identity and its impact on green competitive strategy pp. 33-47

Desak Nyoman Sri Werastuti Desak, Rumanintya Lisaria Putri, Mayasari Mayasari, Rizka Wahyuni Amelia, Purwanti, Eko Wahyono, Sriyono, Juliana Carolina Kilmanun, A. Nururrochman Hidayatulloh and Agung Sutoto

Individual taxpayer’s compliance during Covid-19 pandemic pp. 48-55

Umi Sulistiyanti and Pratidina Evi Damayanti

Assessing determinant of firm value: Indonesia conventional bank analysis pp. 56-72

Febrina Rahmi, Muhammmad Arfan and Mulia Saputra

The impact of profitability, leverage, managerial ownership, and dividend payout ratio on income smoothing pp. 73-81

Suwaldiman Suwaldiman and Rifda Nafiesah Lubis

Financial distress and earnings management before and during the Covid-19 pandemic pp. 82-92

Novy Fajriati, Ersa Tri Wahyuni and Dini Rosdini

Does accountant CFO matter to auditor? pp. 93-107

Gabriella Handoyo, Yani Permatasari, Nadia Anridho, Khairul Anuar Kamarudin and Agnes Aurora Ngelo

Internal control weaknesses: Its relationship with local government characteristics and follow-up on audit results pp. 108-117

Dwi Nurmala Sari and Dewi Darmastuti

Volume 26, issue 2, 2022

Analyzing the determining factors of funding speed on equity crowdfunding pp. 111-118

Ike Arisanti and Tri Wahyu Oktavendi

The effects of Environmental, Social, and Governance (ESG) scores on firm values in ASEAN member countries pp. 119-129

Paulina Inggita Prabawati and Isna Putri Rahmawati

Fundamental aspects of leverage, profitability and financial distress as mediating variables that influence firm value pp. 130-144

Sri Hermuningsih, Hadri Kusuma, Teguh Erawati and Anisya Dewi Rahmawati

Auditor of personality and performance throughout the period of the pandemic pp. 145-156

Budiandru Budiandru

The exploratory study on performance of Village-Owned Enterprises (BUMDes) in Small Regency Bengkulu pp. 157-168

Dri Asmawanti, Vika Fitranita and Ratu Eva Febriani

Assessing factors influencing people's intention to continuously use e-government systems pp. 169-177

Arief Rahman and Panji Randilla Apriama Pangendra

Gender, religiosity, and fraud: The role of unethical behavior as mediation pp. 178-190

Yesi Mutia Basri, Sabrina Ardhya Putri Rahmola and Hariadi

An enigmatic term of ‘bean-counter’: A changing phenomenon in Indonesia’s accountant pp. 191-202

Marko S Hermawan and Ayuphita Tiara Silalahi

Auditor characteristics on tax avoidance by non-financial companies: Evidence from the Indonesia Stock Exchange pp. 203-210

Rafli Prastiatry Zain, Nurmadi Harsa Sumarta and Prihatnolo Gandhi Amidjaya

Influence of experience and professional skepticism on audit judgement of government external auditors pp. 211-223

Sumartono Sumartono, Yana Ermawati and Tania Meliana Rorong

Volume 26, issue 1, 2022

Barriers to effective corporate governance principles in state-owned enterprises in Zimbabwe pp. 1-10

Job Dubihlela and Henry Mukono

Corporate social responsibility disclosure before and during the Covid-19 pandemic pp. 11-22

Cahyaningsih Cahyaningsih and Asty Septyaweni

Director experience, management compensation and tax avoidance pp. 23-32

Sri Asih and Doddy Setiawan

Board of commissioners and corporate governance disclosure in Sharia-compliant companies in Indonesia pp. 33-40

Peni Nugraheni, Syed Musa Alhabshi and Romzie Rosman

Earnings management, board of directors, and earnings persistence: Indonesian evidence pp. 41-53

Wing Wahyu Winarno, Krismiaji Krismiaji, Handayani Handayani and Maria Purwantini

Governance structure and the tendency to do financial statements fraud pp. 54-64

Agung Nur Probohudono, Anju Theresia Lubis, Ertambang Nahartyo and Siti Arifah

Fintech adoption: Its determinants and organizational benefits in Indonesia pp. 88-101

Dekar Urumsah, Rintan Falah Ispridevi, Aris Nurherwening and Wirawan Hardinto

Influence of Corporate Social Responsibility Disclosure on financial performance of manufacturing companies listed on Indonesia Stock Exchange pp. 102-109

Ayu Chairina Laksmi and Adella Puspita Hasri

The practicality of forensic auditing techniques to detect non-government orgnaisations’ financial statement fraud in South Africa using a proactive approach

Jean Damascene Mvunabandi, Bomi Cyril Nomlala and Harold Patrick