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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 ().

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Volume 6, issue 1, 2024

Corporate governance and Islamic social reporting: Indonesia Islamic Banking development roadmap era
Nina Febriana Dosinta and Khristina Yunita
The effect of independence and gender of BOD, managerial and institutional ownership, and ownership concentration on tax aggressiveness
Dea Tiara Monalisa Butar-Butar, Lidia Yunita and Sari Dewi
Are market competition, customer concentration and company diversification associated with firm value?
Amrie Firmansyah, Irfan Fauzi, Muchamad Izaaz Hannun, Dani Kharismawan Prakosa and Adhitya Jati Purwaka

Volume 5, issue 3, 2023

Corporate governance and financial reporting quality of construction companies in Nigeria pp. 127-141 Downloads
Emmanuel John Kaka
Loyalty in the post-pandemic landscape: Unraveling how behavioral intentions shape m-banking loyalty pp. 142-154 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Apriwandi Apriwandi and Debbie Christine
The influence of financial technology & literacy on MSMEs sustainability with financial inclusion as a mediating variable pp. 71-82 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Marfuah Marfuah, Eliza Nur Istiqomah, Chivalrind Ghanevi Ayuntari and Priyono Puji Prasetyo
Accounting information system performance in hospital: A case study pp. 28-36 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Ni Komang Apriliani Selumbung and I Putu Sugiartha Sanjaya
The influence of game-based learning on business literacy pp. 159-168 Downloads
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 Downloads
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 Downloads
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 Downloads
Riska Aditya Rahma and Amrie Firmansyah
Board diversity and financial reporting quality: does firm size matter? pp. 80-94 Downloads
Celina Tan and Muhammad Taufiik
The determinant factors influencing accounting students’ interest in tax career pp. 95-105 Downloads
Umi Sulistiyanti, Sheila Kurniawan and Arif Fajar Wibisono
Does financial performance follow firm life cycle? Evidence from Indonesian firms pp. 106-115 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Umi Rizeki Hidayati, Wahyudin Nor and Lili Safrida
Fintech lending fraud prevention strategy: A case study pp. 37-52 Downloads
Bachrudin K Una and Hendi Yogi Prabowo
Determinant of the level of sharia compliance of Islamic banks in Indonesia pp. 53-64 Downloads
Muhammad Adib Hasani and Rifqi Muhammad

Volume 3, issue 3, 2021

Fraud detection in the procurement of goods and services pp. 113-129 Downloads
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 Downloads
Arief Rahman and Yeni Ratnawati
Impact of ownerships and control on internet financial reporting pp. 139-149 Downloads
Gregorius Gunawan and I Putu Sugiartha Sanjaya
The influence of internal audit, motivation, and work environment on employee performance pp. 150-161 Downloads
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 Downloads
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 Downloads
Isti Rahayu and Galang Prasetyatama
An analysis of performance measurement system used in Indonesia local government pp. 64-76 Downloads
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 Downloads
Febry Pamungkas Tri Widodo, Agung Praptapa, Irianing Suparlinah and Christina Tri Setyorini
Factors affecting the control of budget abuse pp. 88-97 Downloads
Agnes Eka Saraswati and Hari Setiyawati
The success of go-pay financial technology service adoption pp. 98-111 Downloads
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 Downloads
Ricardo Samuel Manihuruk, Dianwicaksih Arieftiara and Munasiron Miftah
Transparency and accountability mechanisms for disaster management funds: A case study pp. 12-24 Downloads
Ina Liswanty and Hendi Yogi Prabowo
Decision of choosing study programs based on students’ perceptions of accounting study programs in Batam pp. 25-32 Downloads
Firdaus Hamta, Muhammad Ikhlash, Mustaqim Syuaib and Cahyo Budi Santoso
How strong is the integrity disclosure in Indonesian Province website? pp. 33-44 Downloads
Maria Hellenikapoulos and Intiyas Utami
Fraud risk and trust on the intention to buy of e-commerce pp. 45-52 Downloads
Dewi Anggun Puspitarini, Prawira Aros Purnama and Isti Riana Dewi

Volume 2, issue 3, 2020

An investigation of the link between indirect tax, oil receipt, debt on foreign reserves in Nigeria pp. 119-128 Downloads
Emmanuel John Kaka and Abdullahi Bala Ado
Profitability, capital intensity and tax avoidance in Indonesia: The effect board of commissioners' competencies pp. 129-140 Downloads
Yoseph Togu Marsahala, Dianwicaksih Arieftiara and Noegrahini Lastiningsih
The relationships among love of money and unethical behaviour pp. 141-150 Downloads
Farieza Rahman
Testing the role of independent supervisory board characteristics on the relationship between earnings management and quality of corporate social reporting disclosure pp. 151-164 Downloads
La-Dibba Aulia Widyaniandhita and Mahfud Solihin
Determinants of tax avoidance: Evidence from Indonesian mining industry pp. 165-174 Downloads
Umi Sulistiyanti and Aristianto Dwi Saputra

Volume 2, issue 2, 2020

Free cash flow, ownership structure, and capital structure: Impact on agency cost pp. 63-71 Downloads
Yoga Khomaini Aditya, Husnah Nur Laela Ermaya and Ratna Hindria Dyah Pita Sari
Comparative analysis of Z-score, Springate, and Zmijewski models in predicting financial distress conditions pp. 72-80 Downloads
Reni Yendrawati and Nafil Adiwafi
The effect of e-local tax return usage towards local tax compliance pp. 81-96 Downloads
Hari Tri Wibowo
Factors influencing unethical behaviour in banking industry pp. 97-107 Downloads
Analisa Analisa
The influence of ownership structure on transfer pricing pp. 108-118 Downloads
Wiwid Aprilianingrum Purnamasari

Volume 2, issue 1, 2020

Corporate risk-taking behaviour: Corporate governance perspective pp. 1-12 Downloads
Aryestantya Fikri Dewanta and Johan Arifin
Factors influencing readiness of local governments in implementing government regulation in government of Riau province pp. 13-23 Downloads
Nur Azlina, Ahrun Naza and Julita Julita
Determinants of corporate social responsibility disclosure in Indonesian manufacturing companies pp. 24-34 Downloads
Neni Meidawati and Annisa Aulia
Factors that affect audit quality pp. 35-48 Downloads
Ramadhani Calocha and Eliada Herwiyanti
The effect of sunk cost, framing effect, and educational background on the escalation of commitment pp. 49-61 Downloads
Astria Wulan Permatasari, Laeli Budiarti and Kiky Srirejeki
Page updated 2024-02-27