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 25, issue 2, 2021

The impact on auditors of non-compliance with laws and regulations pp. 107-114

Shagaran Rathnasamy and Vishad Mahabeer

Determinants of financial statements integrity pp. 115-124

Reni Yendrawati and Mohammad Farid Hidayat

Corporate governance and earnings management: Does gender matter? pp. 125-135

Ria Karina

Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers’ opinions pp. 136-151

Panggah Tri Wicaksono, Christine Tjen and Vitria Indriani

Continuous monitoring and continuous auditing implementation in Indonesian Higher Education pp. 152-160

Yusar Sagara and Faisal Akbar

Managerial ownership and firm value: The role of corporate social responsibility pp. 161-169

Luluk M. Ifada, Khoirul Fuad and Lisa Kartikasari

Analysis of PSM after implementation of CbCR policy in Indonesia pp. 170-182

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

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

Muhammad Taufik

Accrual earnings management: Evidence from IPOs firms in Indonesia pp. 209-218

Januri

Volume 25, issue 1, 2021

Mandatory audit firm rotation: A student perspective An assessment of the perceived impact on auditor independence pp. 1-11

Msizi Gwala and Bomi Cyril Nomlala

Is there any interaction between real earnings management and accrual-based earnings management? pp. 12-23

Vogy Gautama Buanaputra

Insolvency and financial health prediction model for the listed companies on the Indonesia Stock Exchange pp. 24-32

Khaira Amalia Fachrudin

An analysis on fraud tendency of village government officials pp. 33-44

Herlina Rahmawati Dewi, Mahmudi Mahmudi and Rafiq Maulana

Determining factors of earnings management based on accrual model pp. 45-53

Soliyah Wulandari and Asep Dadan Suganda

The role of government auditing in controlling the level of corruption in Indonesia pp. 54-64

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

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

Ichsan Setiyo Budi

Digital natives and mobile payment: Do individual affective responses influence technology adoption and recommendation intention? pp. 87-97

Sigit Pamungkas and Triana Linggasari

Revealing the potential of fraud in the financial management of village-owned enterprise pp. 98-105

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

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

Maria R.U.D. Tambunan

Auditor’s specialization and audit fee in military-connected firms pp. 97-108

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

Yuni Nustini and Fariz Zhafiri

On change management for enterprise accounting system: iterative content analysis for success factors pp. 119-129

Hamzah Ritchi and Ade Laide Debora

Managing social and environmental activities: toward sustainability of companies pp. 130-138

Peni Nugraheni, Arum Indrasari, Noradiva Hamzah and Ruhanita Maelah

Reconstruction from the aspects of Islamic law in corporate zakat accounting pp. 139-147

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

Rizki Hamdani, Yunan Najamuddin, Padma Dwi Haryanto and Muamar Nur Kholid

Determinants of non-performing loans in state-owned banks pp. 159-166

Renno Prawira and Sudarso Kaderi Wiryono

Determinants of intention to use e-wallet using TRAM model pp. 167-178

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

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

Johan Arifin and Toni Hartadi

The effect of environmental, social disclosure, and financial performance on firm value pp. 22-32

Muslichah Muslichah

Accrual earning management and future performance: Evidence from family firm in Indonesia pp. 33-42

Edy Suprianto and Doddy Setiawan

Trust in leadership and incentives: Experimental study of whistleblowing intention pp. 43-54

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

Laras Dwi Novlina, Mirna Indriani and Indayani Indayani

Volume 23, issue 2, 2019

Empirical evidence of IFRS studies in Indonesia pp. 65-77

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

Nurkholis Nurkholis and Ninda Ayu Wiranti

Determinants analysis of earnings response coefficient: Empirical study in Indonesia pp. 90-98

Sintya Puspita Dewi and Abriyani Puspaningsih

CEO overconfidence, tax avoidance, and education foundation pp. 99-105

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

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

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

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

Christan RA Setyobudi and Dyah Setyaningrum

The factors that influence audit quality by earnings surprise benchmark pp. 21-29

Vina Aqmarina and Reni Yendrawati

Accounting graduates’ competences pp. 30-38

Ika Prayanthi and Melinda Lydia Nelwan

The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat pp. 39-51

Mohammad Fahmi Ikhwandha and Ataina Hudayati

The effect of escalation of commitment and project risk in resources allocation decision pp. 52-63

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

Anisa Susanti and Amrie Firmansyah

Financial characteristics, human development index, and performance: a study of local governments in Indonesia pp. 94-104

Dany Adi Saputra, Lina Nur Ardila, Purnama Siddi and Bambang Sutopo

Mapping the results of management accounting research in Indonesia pp. 105-117

Ratnaningrum Ratnaningrum, Lyna Latifah, Suyanto Suyanto, Y. Anni Aryani and Doddy Setiawan

A clawback compensation scheme and its effect on method options for earnings management pp. 118-124

Ratna Candra Sari and Mahfud Sholihin

The influence of ERP simulation on enterprise system learning outcome pp. 125-136

Primanita Setyono and Heidar Arnandiansyah

Sharia supervisory board and social performance of Indonesian Islamic banks pp. 137-147

Peni Nugraheni

Volume 22, issue 1, 2018

Corporate governance, accounting information quality, and cost of equity capital an Indonesia’ evidence pp. 1-11

Krismiaji Krismiaji and Atmadi Raharja

Dampak penggunaan e-filling terhadap kepatuhan wajib pajak: peran perilaku wajib pajak sebagai variabel mediasi pp. 12-24

Doddy Setiawan, Bobby Kurniawan and Payamta Payamta

Faktor-faktor penentu tingkat pemahaman mahasiswa akuntansi pp. 25-35

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

Faridiah Aghadiati Fajri and Nurisqi Amalia

Pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak pp. 46-60

Widya Hidayati and Vera Diyanty

Manipulasi aktivitas riil pada perusahaan manufaktur: studi empiris di Bursa Efek Indonesia pp. 61-69

Noor Endah Cahyawati and Nurtyas Mei Setiana

The causes and consequence of restatements in Indonesia pp. 70-80

Sansaloni Butar Butar