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Jurnal Akuntansi dan Auditing Indonesia

1997 - 2022

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 26, issue 1, 2022

Barriers to effective corporate governance principles in state-owned enterprises in Zimbabwe pp. 1-10 Downloads
Job Dubihlela and Henry Mukono
Corporate social responsibility disclosure before and during the Covid-19 pandemic pp. 11-22 Downloads
Cahyaningsih Cahyaningsih and Asty Septyaweni
Director experience, management compensation and tax avoidance pp. 23-32 Downloads
Sri Asih and Doddy Setiawan
Board of commissioners and corporate governance disclosure in Sharia-compliant companies in Indonesia pp. 33-40 Downloads
Peni Nugraheni, Syed Musa Alhabshi and Romzie Rosman
Earnings management, board of directors, and earnings persistence: Indonesian evidence pp. 41-53 Downloads
Wing Wahyu Winarno, Krismiaji Krismiaji, Handayani Handayani and Maria Purwantini
Governance structure and the tendency to do financial statements fraud pp. 54-64 Downloads
Agung Nur Probohudono, Anju Theresia Lubis, Ertambang Nahartyo and Siti Arifah
Fintech adoption: Its determinants and organizational benefits in Indonesia pp. 88-101 Downloads
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 Downloads
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

Volume 25, issue 2, 2021

The impact on auditors of non-compliance with laws and regulations pp. 107-114 Downloads
Shagaran Rathnasamy and Vishad Mahabeer
Determinants of financial statements integrity pp. 115-124 Downloads
Reni Yendrawati and Mohammad Farid Hidayat
Corporate governance and earnings management: Does gender matter? pp. 125-135 Downloads
Ria Karina
Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers’ opinions pp. 136-151 Downloads
Panggah Tri Wicaksono, Christine Tjen and Vitria Indriani
Continuous monitoring and continuous auditing implementation in Indonesian Higher Education pp. 152-160 Downloads
Yusar Sagara and Faisal Akbar
Managerial ownership and firm value: The role of corporate social responsibility pp. 161-169 Downloads
Luluk M. Ifada, Khoirul Fuad and Lisa Kartikasari
Analysis of PSM after implementation of CbCR policy in Indonesia pp. 170-182 Downloads
Adang Hendrawan, Ifti Khori Royhan, Arfah Habib Saragih and Milla Sepliana Setyowati
Determinants of going concern audit opinion: An empirical study in Indonesia pp. 183-193 Downloads
Arief Bahtiar, Neni Meidawati, Primanita Setyono, Novika Rahma Putri and Rizki Hamdani
The Influence of the BOD`s characteristics toward corporate social responsibility: Study non financial and financial firms in Indonesia pp. 194-208 Downloads
Muhammad Taufik
Accrual earnings management: Evidence from IPOs firms in Indonesia pp. 209-218 Downloads

Volume 25, issue 1, 2021

Mandatory audit firm rotation: A student perspective An assessment of the perceived impact on auditor independence pp. 1-11 Downloads
Msizi Gwala and Bomi Cyril Nomlala
Is there any interaction between real earnings management and accrual-based earnings management? pp. 12-23 Downloads
Vogy Gautama Buanaputra
Insolvency and financial health prediction model for the listed companies on the Indonesia Stock Exchange pp. 24-32 Downloads
Khaira Amalia Fachrudin
An analysis on fraud tendency of village government officials pp. 33-44 Downloads
Herlina Rahmawati Dewi, Mahmudi Mahmudi and Rafiq Maulana
Determining factors of earnings management based on accrual model pp. 45-53 Downloads
Soliyah Wulandari and Asep Dadan Suganda
The role of government auditing in controlling the level of corruption in Indonesia pp. 54-64 Downloads
Anggreni Dian Kurniawati and Yohanes Mario Pratama
Good corporate governance, ethnic CEO and audit fees for manufacturing companies listed on the Indonesia stock exchange (IDX) pp. 65-75 Downloads
Umi Kalsum, Luk Luk Fuadah and Rika Henda Safitri
Islamic Corporate Social Responsibility (ICSR) disclosure and Islamic Banks (IBs) performance: The application of stakeholder theory from Islamic perspective pp. 76-86 Downloads
Ichsan Setiyo Budi
Digital natives and mobile payment: Do individual affective responses influence technology adoption and recommendation intention? pp. 87-97 Downloads
Sigit Pamungkas and Triana Linggasari
Revealing the potential of fraud in the financial management of village-owned enterprise pp. 98-105 Downloads
Aprina Nugrahesthy Sulistya Hapsari, Intiyas Utami and Yohanes Yakobus Werang Kean

Volume 24, issue 2, 2020

Analysis on the success factors in determining sales value of taxable object pp. 67-84 Downloads
Agustinus Imam Saputra and Irwan Taufiq Ritonga
A note to transfer pricing audit performance by Indonesia’s tax administration based on tax court decision 2015-2019 on manufacturing industry pp. 85-96 Downloads
Maria R.U.D. Tambunan
Auditor’s specialization and audit fee in military-connected firms pp. 97-108 Downloads
Almira Zuniga Setiadi and Iman Harymawan
An investigation on factors influencing the intention to use e-money: A case study in Pontianak, Indonesia pp. 109-118 Downloads
Yuni Nustini and Fariz Zhafiri
On change management for enterprise accounting system: iterative content analysis for success factors pp. 119-129 Downloads
Hamzah Ritchi and Ade Laide Debora
Managing social and environmental activities: toward sustainability of companies pp. 130-138 Downloads
Peni Nugraheni, Arum Indrasari, Noradiva Hamzah and Ruhanita Maelah
Reconstruction from the aspects of Islamic law in corporate zakat accounting pp. 139-147 Downloads
Irfan Irfan, Muhyarsyah Muhyarsyah, Arif Pratama Marpaung and Ina Liswanty
A comparative study on CSR disclosure between Indonesian Islamic banks and conventional banks: the application of GRI and ISR indexes pp. 148-158 Downloads
Rizki Hamdani, Yunan Najamuddin, Padma Dwi Haryanto and Muamar Nur Kholid
Determinants of non-performing loans in state-owned banks pp. 159-166 Downloads
Renno Prawira and Sudarso Kaderi Wiryono
Determinants of intention to use e-wallet using TRAM model pp. 167-178 Downloads
Maulidyati Aisyah and Ivana Mutia Eszi

Volume 24, issue 1, 2020

Does CSRD moderate the effect of financial performance on stock return? Evidence of Indonesian mining companies pp. 1-10 Downloads
Dody Hapsoro, Crescentiano Agung Wicaksono and Theodora Anindita Primaretka
The implementation of probity audit to prevent fraud in public procurement of goods and services for government agencies pp. 11-21 Downloads
Johan Arifin and Toni Hartadi
The effect of environmental, social disclosure, and financial performance on firm value pp. 22-32 Downloads
Muslichah Muslichah
Accrual earning management and future performance: Evidence from family firm in Indonesia pp. 33-42 Downloads
Edy Suprianto and Doddy Setiawan
Trust in leadership and incentives: Experimental study of whistleblowing intention pp. 43-54 Downloads
Ema Yulianing Tyas and Intiyas Utami
The effect of organizational commitment and Cost management knowledge on the relationship between budget participation and managerial performance pp. 55-66 Downloads
Laras Dwi Novlina, Mirna Indriani and Indayani Indayani

Volume 23, issue 2, 2019

Empirical evidence of IFRS studies in Indonesia pp. 65-77 Downloads
Dwi Ernawati and Y. Anni Aryani
Comprehensive performance measurement systems, mental model development, organizational justice, and employee performance: A study in Sharia Banks pp. 78-89 Downloads
Nurkholis Nurkholis and Ninda Ayu Wiranti
Determinants analysis of earnings response coefficient: Empirical study in Indonesia pp. 90-98 Downloads
Sintya Puspita Dewi and Abriyani Puspaningsih
CEO overconfidence, tax avoidance, and education foundation pp. 99-105 Downloads
Kurnia Indah Sumunar, Luluul Jannah and Darlin Aulia
Does the characteristics of regional government and complexity affect on the disclosure regional financial statements? pp. 106-116 Downloads
Pancawati Hardiningsih, Indira Januarti, Ceacilia Srimindarti and Rachmawati Meita Oktaviani
The influences of audit fees, competence, independence, auditor ethics, and time budget pressure on audit quality pp. 117-128 Downloads
Neni Meidawati and Arden Assidiqi

Volume 23, issue 1, 2019

The analysis of the factor that causes fraudulent financial reporting with fraud diamond pp. 1-10 Downloads
Ni Komang Astri Yulistyawati, I Made Sadha Suardikha and I Putu Sudana
E-government and corruption perception index: a cross-country study pp. 11-20 Downloads
Christan RA Setyobudi and Dyah Setyaningrum
The factors that influence audit quality by earnings surprise benchmark pp. 21-29 Downloads
Vina Aqmarina and Reni Yendrawati
Accounting graduates’ competences pp. 30-38 Downloads
Ika Prayanthi and Melinda Lydia Nelwan
The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat pp. 39-51 Downloads
Mohammad Fahmi Ikhwandha and Ataina Hudayati
The effect of escalation of commitment and project risk in resources allocation decision pp. 52-63 Downloads
Astrid Febriana Loru Ngara Ledewara and Intiyas Utami
Page updated 2022-09-18