Journal of Contemporary Accounting

2019 - 2024

Current editor(s): Ana Yuliani

From Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
Bibliographic data for series maintained by Ana Yuliani ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 6, issue 2, 2024

New learning method with ERP business simulation game: What can we learn? pp. 69-82

Muhammad Fadhly Rizky Octavio and Falikhatun

Determinants of accounting fraud in Paser regency regional apparatus pp. 113-125

Wahyudin Nor, Wulan Purnamasari and Dewi Lesmanawati

Factors affecting regional government capital participation in Aceh Regional Banks pp. 126-137

Mugtafillah Rm, Indayani Indayani and Fifi Yusmita

Analysis of Social Engineering Prevention Socialization Patterns Through Websites and Twitter

Rahmadani Ningtyas Sekar Putri and Hendi Yogi Prabowo Hendi

The Role of Sustainable Competitive Advantage on Sustainable Finance and Bank Profitability

Riyan Harbi Valdiansyah

Volume 6, issue 1, 2024

The effect of independence and gender of BOD, managerial and institutional ownership, and ownership concentration on tax aggressiveness pp. 1-10

Dea Tiara Monalisa Butar-Butar, Lidia Yunita and Sari Dewi

Are market competition, customer concentration and company diversification associated with firm value? pp. 11-26

Amrie Firmansyah, Irfan Fauzi, Muchamad Izaaz Hannun, Dani Kharismawan Prakosa and Adhitya Jati Purwaka

Corporate governance and Islamic social reporting: Indonesia Islamic banking development roadmap era pp. 27-41

Nina Febriana Dosinta and Khristina Yunita

The impact of bank’s diversity and inclusion index on profitability: evidence from Indonesia and Malaysia pp. 42-52

Yunice Karina Tumewang, Faaza Fakhrunnas and Kinanthi Putri Ardiami

Analysis of factors affecting company value with EPS as a moderation variable pp. 53-67

Heliani Heliani, Vina Herdina and Taofik Muhammad Gumelar

Volume 5, issue 3, 2023

Corporate governance and financial reporting quality of construction companies in Nigeria pp. 127-141

Emmanuel John Kaka

Loyalty in the post-pandemic landscape: Unraveling how behavioral intentions shape m-banking loyalty pp. 142-154

Muhammad Ikhlash, Jihan Hana Huwaida and Faishal Asmu'i

The effect of intellectual capital on financial performance in non-cyclical consumer sector companies listed in IDX pp. 155-162

Randa Matthew Iroth, Novi Swandari Budiarso and Sintje Rondonuwu

The impact of whistle-blowing on the effectiveness of forensic audits and investigative audits in fraud detection: A multigroup analysis of gender and experience pp. 163-179

Dekar Urumsah, Mislya Rahmida, Rizki Hamdani and Seto Satriyo Bayu Aji

Financial performance of Indonesia’s consumer goods companies before and during the Covid-19 Pandemic pp. 180-190

Ahada Nur Fauziya, Iki Khayatul Jamilah, Budi Tiara Novitasari and Reny Lia Riantika

Volume 5, issue 2, 2023

Peer pressure and self-statement mechanism to mitigate management behavior in budgetary slack: An experimental approach pp. 59-70

Apriwandi Apriwandi and Debbie Christine

The influence of financial technology & literacy on MSMEs sustainability with financial inclusion as a mediating variable pp. 71-82

Noor Endah Cahyawati, Kacahya Hanugrah Nantungga and Yunice Karina Tumewang

Critical success factors of ERP implementation at retail franchise company in Indonesia pp. 83-96

Fitriati Akmila, Imam Nur Fadilah and Herlina Rahmawati Dewi

How is financial reporting fraud with the fraud hexagon approach before and during Covid-19 pandemic? pp. 97-114

Dedik Nur Triyanto, Mirza Aulia Nur Fajri and Dhian Wahyuni

The influence of modernization of tax administration and organizational culture on tax revenues through taxpayer motivation pp. 115-125

Nurhidayah, Wahyuddin S, Zul Rachmat and Amriadi

Volume 5, issue 1, 2023

Determinants of quality of the financial statements of Gunung Kidul Regency Government pp. 12-27

Marfuah Marfuah, Eliza Nur Istiqomah, Chivalrind Ghanevi Ayuntari and Priyono Puji Prasetyo

Accounting information system performance in hospital: A case study pp. 28-36

Rofiqah Niyati Rahayu and Muhamad Rifandi

The effect of profitability, liquidity, and capital structure toward stock returns: A study on plantation companies listed in IDX pp. 37-46

Yoel Silver, Christina Tri Setyorini and Umi Pratiwi

The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi pp. 47-58

Riski Hernando, Fitrini Mansur and Eko Prasetyo

Identification of the integrity index in local governments in Java

Intiyas Utami, Gideon Felix Gunawan, Gracella Theotama, Aprina Nugrahesthy Sulistya Hapsari and Natasia Alinsari

Volume 4, issue 3, 2022

The effects of corporate governance on operational risk disclosure in Indonesian Islamic Banking pp. 139-150

Lia Yuanisa, Ataina Hudayati and Nawal Kasim

The effect of corporate social responsibility disclosure on the company’s financial performance with environmental uncertainty as a moderating variable pp. 151-158

Ni Komang Apriliani Selumbung and I Putu Sugiartha Sanjaya

The influence of game-based learning on business literacy pp. 159-168

Isti Rahayu, Gilang Fakhri Listyawan, Primanita Setyono and Noor Endah Cahyawati

The effect of financial stability, financial targets and rationalization on financial statements fraud pp. 169-178

Meihendri, Yunilma, Dandes Rifa, Nurhuda, Irda and Siti Maharani Tasrif

The effect of CSR disclosure on tax avoidance through earnings management: Indonesian evidence pp. 179-192

Rahma Maulida Wanda Azahra and Sri Handayani

Volume 4, issue 2, 2022

Does independent commissioner have a role in the relationship between sustainability disclosure, debt policy, and tax avoidance? pp. 65-79

Riska Aditya Rahma and Amrie Firmansyah

Board diversity and financial reporting quality: does firm size matter? pp. 80-94

Celina Tan and Muhammad Taufiik

The determinant factors influencing accounting students’ interest in tax career pp. 95-105

Umi Sulistiyanti, Sheila Kurniawan and Arif Fajar Wibisono

Does financial performance follow firm life cycle? Evidence from Indonesian firms pp. 106-115

M Kemal Al Rasyid, Poppy Nurmayanti and Hariadi

Can forensic and investigation audit and whistleblowing detect fraud during the Covid-19 pandemic? pp. 116-137

Muh. Syahru Ramadhan and Mulyati

Volume 4, issue 1, 2022

Carbon emission disclosure in Indonesia: Viewed from the aspect of board of directors, managerial ownership, and audit committee pp. 1-9

Rifqi Nadhif Hafidh Simamora, Safrida and Sri Elviani

Investigating the students’ behavior towards the temptation to do academic misconduct in higher education: The moderation of religiosity pp. 10-22

Rizki Hamdani, Dede Iskandar Siregar, Arif Pratama Marpaung, Raniyah Aulihati Gonggo and Umi Sulistiyanti

Students’ perceptions of the accounting department on the factors affecting accountants’ ethical behavior pp. 23-36

Umi Rizeki Hidayati, Wahyudin Nor and Lili Safrida

Fintech lending fraud prevention strategy: A case study pp. 37-52

Bachrudin K Una and Hendi Yogi Prabowo

Determinant of the level of sharia compliance of Islamic banks in Indonesia pp. 53-64

Muhammad Adib Hasani and Rifqi Muhammad

Volume 3, issue 3, 2021

Fraud detection in the procurement of goods and services pp. 113-129

Muh. Syahru Ramadhan and Chairul Adhim

Justifying enterprise resource planning (ERP) investment: A case study using technology, organization, and environment (TOE) framework pp. 130-138

Arief Rahman and Yeni Ratnawati

Impact of ownerships and control on internet financial reporting pp. 139-149

Gregorius Gunawan and I Putu Sugiartha Sanjaya

The influence of internal audit, motivation, and work environment on employee performance pp. 150-161

Arief Bahtiar, Ridho Gemilang Putra, Neni Meidawati and Abriyani Puspaningsih

The effects of environmental performance, financial leverage, and institutional ownership on firm value: a study on manufacturing firms in Indonesia pp. 162-168

Martha Arfazil, Mulia Saputra and Indayani

Volume 3, issue 2, 2021

Determinants of the intention to continue using e–wallet during the covid–19 pandemic pp. 53-63

Isti Rahayu and Galang Prasetyatama

An analysis of performance measurement system used in Indonesia local government pp. 64-76

Ridho Bayu Murti, Mahmudi Mahmudi and Ahada Nurfauziya

The effect of company size, institutional ownership, profitability and leverage on dividends payout ratio pp. 77-87

Febry Pamungkas Tri Widodo, Agung Praptapa, Irianing Suparlinah and Christina Tri Setyorini

Factors affecting the control of budget abuse pp. 88-97

Agnes Eka Saraswati and Hari Setiyawati

The success of go-pay financial technology service adoption pp. 98-111

Aris Nurherwening, Aulia Wulan Dari, Dekar Urumsah and Hari Tri Wibowo

Volume 3, issue 1, 2021

Tax avoidance in the Indonesian manufacturing industry pp. 1-11

Ricardo Samuel Manihuruk, Dianwicaksih Arieftiara and Munasiron Miftah

Transparency and accountability mechanisms for disaster management funds: A case study pp. 12-24

Ina Liswanty and Hendi Yogi Prabowo

Decision of choosing study programs based on students’ perceptions of accounting study programs in Batam pp. 25-32

Firdaus Hamta, Muhammad Ikhlash, Mustaqim Syuaib and Cahyo Budi Santoso

How strong is the integrity disclosure in Indonesian Province website? pp. 33-44

Maria Hellenikapoulos and Intiyas Utami

Fraud risk and trust on the intention to buy of e-commerce pp. 45-52

Dewi Anggun Puspitarini, Prawira Aros Purnama and Isti Riana Dewi