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Jurnal Akuntansi dan Auditing Indonesia

1997 - 2020

From Universitas Islam Indonesia, Department of Accounting
Contact information at EDIRC.

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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 and social disclosure on firm value with financial performance as intervening variable 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 sampai 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

Volume 22, issue 2, 2018

DETERMINANTS OF TRANSFER PRICING DECISIONS IN INDONESIA MANUFACTURING COMPANIES pp. 81-93 Downloads
Anisa Susanti and Amrie Firmansyah
FINANCIAL CHARACTERISTICS, HUMAN DEVELOPMENT INDEX, AND PERFORMANCE: A STUDY OF LOCAL GOVERNMENTS IN INDONESIA pp. 94-104 Downloads
Dany Adi Saputra, Lina Nur Ardila, Purnama Siddi and Bambang Sutopo
MAPPING THE RESULTS OF MANAGEMENT ACCOUNTING RESEARCH IN INDONESIA pp. 105-117 Downloads
Ratnaningrum Ratnaningrum, Lyna Latifah, Suyanto Suyanto and Y. Anni Aryani
A CLAWBACK COMPENSATION SCHEME AND ITS EFFECT ON METHOD OPTIONS FOR EARNINGS MANAGEMENT pp. 118-124 Downloads
Ratna Candra Sari and Mahfud Sholihin
THE INFLUENCE OF ERP SIMULATION ON ENTERPRISE SYSTEM LEARNING OUTCOME pp. 125-136 Downloads
Primanita Setyono and Heidar Arnandiansyah
SHARIA SUPERVISORY BOARD AND SOCIAL PERFORMANCE OF INDONESIAN ISLAMIC BANKS pp. 137-147 Downloads
Peni Nugraheni

Volume 22, issue 1, 2018

CORPORATE GOVERNANCE, ACCOUNTING INFORMATION QUALITY, AND COST OF EQUITY CAPITAL AN INDONESIA’ EVIDENCE pp. 1-11 Downloads
Krismiaji Krismiaji and Atmadi Raharja
DAMPAK PENGGUNAAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK: PERAN PERILAKU WAJIB PAJAK SEBAGAI VARIABEL MEDIASI pp. 12-24 Downloads
Doddy Setiawan, Bobby Kurniawan and Payamta Payamta
FAKTOR-FAKTOR PENENTU TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI pp. 25-35 Downloads
Ayu Chairina Laksmi and Raidho Satria Febrian
DIRECT AND MODERATING EFFECTS OF ORGANIZATIONAL FACTORS ON SYSTEM USAGE IN COLLEGES: A RESOURCE-BASED PERSPECTIVE pp. 36-45 Downloads
Faridiah Aghadiati Fajri and Nurisqi Amalia
PENGARUH MODERASI KONEKSI POLITIK TERHADAP KEPEMILIKAN KELUARGA DAN AGRESIVITAS PAJAK pp. 46-60 Downloads
Widya Hidayati and Vera Diyanty
MANIPULASI AKTIVITAS RIIL PADA PERUSAHAAN MANUFAKTUR: STUDI EMPIRIS DI BURSA EFEK INDONESIA pp. 62-69 Downloads
Noor Endah Cahyawati and Nurtyas Mei Setiana
THE CAUSES AND CONSEQUENCE OF RESTATEMENTS IN INDONESIA pp. 70-80 Downloads
Sansaloni Butar Butar

Volume 21, issue 2, 2017

STRUKTUR MODAL DAN KEBERLANGSUNGAN LEMBAGA KEUANGAN MIKRO pp. 81-94 Downloads
Indayani Indayani and Imam Ghozali
INTERNAL AUDIT ROLE ON INFORMATION ASYMMETRY AND REAL EARNINGS MANAGEMENT pp. 95-104 Downloads
Jasman Jasman and Muhammad Nuryatno Amin
AKUNTABILITAS DAN KINERJA INSTANSI PEMERINTAH: SEMU ATAU NYATA? pp. 105-117 Downloads
Muhammad Ahyaruddin and Rusdi Akbar
DETERMINAN KEBIJAKAN DIVIDEN DI INDONESIA: GOOD CORPORATE GOVERNANCE (GCG) SEBAGAI VARIABEL INTERVENING pp. 119-129 Downloads
Abriyani Puspaningsih and Rizqi Gusti Pratiwi
DETERMINAN SALDO KAS AKHIR TAHUN PADA PEMERINTAH DAERAH DI ACEH pp. 130-140 Downloads
Syukriy Abdullah and Neza Muthia
PENENTU TRANSPARANSI PEMERINTAH DAERAH: SEBUAH STUDI PADA PEMERINTAH DAERAH DI INDONESIA pp. 141-156 Downloads
Muhtar Muhtar, Deni Ariyanto Putro and Sutaryo Sutaryo
MOTIVASI MELAKUKAN FRAUD DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA pp. 157-166 Downloads
Prapti Antarwiyati and Raras Ega Purnomo

Volume 21, issue 1, 2017

PENERAPAN SISTEM ENTERPRISE RESOURCE PLANNING: DAMPAK TERHADAP KINERJA KEUANGAN PERUSAHAAN pp. 1-11 Downloads
Cornelia Endra Kristianti and Didi Achjari
IMPLEMENTASI INDONESIA NATIONAL SINGLE WINDOW (INSW): SUATU PENDEKATAN BUSINESS INTELLIGENCE SYSTEM (BIS) pp. 12-23 Downloads
Muhammad Ibnu Fajar and Arief Rahman
PENGARUH EFEKTIVITAS DEWAN KOMISARIS, KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP EFISIENSI INVESTASI pp. 24-36 Downloads
Alpha Alan Darma Saputra and Ratna Wardhani
STRATEGI BISNIS, LEVERAGE KEUANGAN DAN KINERJA PERUSAHAAN pp. 37-48 Downloads
Krismiaji Krismiaji
DETEKSI FINANCIAL STATEMENT FRAUD: PENGUJIAN DENGAN FRAUD DIAMOND pp. 49-60 Downloads
Merissa Yesiariani and Isti Rahayu
DISSECTING IMPLEMENTATION MUSHARAKAH IN ISLAMIC BANK IN INDONESIA: A CASE STUDY pp. 61-69 Downloads
Inten Meutia and Mohamad Adam
CSR DISCLOSURE — LEGITIMACY DAN PERUBAHAN RETORIKA pp. 70-80 Downloads
Imam Wahyudi

Volume 20, issue 2, 2016

STRATEGI PEMITIGASIAN BIAS PENGUKURAN UMUM DALAM EVALUASI BALANCED SCORECARD DENGAN BALIKAN EKSPLANATORI pp. 69-84 Downloads
Rina Silvia, Intiyas Utami and Usil Sis Sucahyo
APAKAH PENGUNGKAPAN SOSIAL MEMEDIASI HUBUNGAN ANTARA VARIABEL KONTEKSTUAL DAN KINERJA KEUANGAN? BUKTI EMPIRIS PADA BANK SYARIAH pp. 85-98 Downloads
Ratna Yudhiyati and Mahfud Solihin
PENGARUH ASIMETRI INFORMASI DAN ANALYST COVERAGE TERHADAP KONSERVATISME AKUNTANSI pp. 99-109 Downloads
Atik Isniawati, Rahmawati Rahmawati and Agus Budiatmanto
MENGUKUR TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH DI INDONESIA: BERBASIS WEBSITE pp. 110-126 Downloads
Irwan Taufiq Ritonga and Syamsul Syahrir
INTERNAL CONTROLS IN FRAUD PREVENTION EFFORT: A CASE STUDY pp. 127-135 Downloads
Rizki Hamdani and Ahmad Riski Albar
PERUSAHAAN SYARIAH DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: ANALISIS PENGARUH FAKTOR INTERNAL DAN KARAKTERISTIK PERUSAHAAN pp. 136-146 Downloads
Peni Nugraheni and Deasy Permatasari
PENGARUH CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAAN TAMBANG DAN CPO pp. 147-159 Downloads
Amila Dyan Maraya and Reni Yendrawati

Volume 20, issue 1, 2016

HUBUNGAN TEKANAN AKUNTABILITAS, AUDIT JUDGEMENT PERFORMANCE, DAN EFFORT pp. 1-12 Downloads
Muhsin Muhsin
ANTESEDEN DAN KONSEKUENSI KEBERHASILAN IMPLEMENTASI PERFORMANCE-BASED BUDGETING PADA PEMERINTAH DAERAH pp. 13-25 Downloads
Dwi Ratmono and Rita Suryani
INTELLECTUAL CAPITAL DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP MARKET PERFORMANCE PADA PERUSAHAAN PUBLIK INDEKS LQ-45 pp. 27-36 Downloads
Shella Shella and Linda Kusumaning Wedari
ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, REPUTASI, DAN KINERJA KEUANGAN: STUDI PADA BANK SYARIAH DI INDONESIA pp. 38-46 Downloads
Johan Arifin and Eke Ayu Wardani
MELIHAT JAUH KE DALAM: DAMPAK KECERDASAN SPIRITUAL TERHADAP NIAT MELAKUKAN KECURANGAN pp. 48-55 Downloads
Dekar Urumsah, Aditya Pandu Wicaksono and Adhetra Januar Putra Pratama
FINANCIAL REPORT AND PUBLIC ACCOUNTABILITY CULTURE IN INDONESIA pp. 57-67 Downloads
Bambang Setiono and Dody Hapsoro
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