Journal of Contemporary Accounting
2019 - 2022
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.
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Volume 4, issue 3, 2022
- The effects of corporate governance on operational risk disclosure in Indonesian Islamic banking
- Lia Yuanisa, Ataina Hudayati and Nawal Kasim
- The influence of game-based learning on business literacy
- Isti Rahayu, Gilang Fakhri Listyawan, Primanita Setyono and Noor Endah Cahyawati
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
- Can forensic and investigation audit and whistleblowing detect fraud during the Covid-19 pandemic?
- Muh. Syahru Ramadhan
- Does financial performance follow firm life cycle? (Evidence from Indonesian firms)
- M Kemal Al Rasyid, Poppy Nurmayanti and Hariadi Hariadi
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
Volume 2, issue 3, 2020
- An investigation of the link between indirect tax, oil receipt, debt on foreign reserves in Nigeria pp. 119-128

- Emmanuel John Kaka and Abdullahi Bala Ado
- Profitability, capital intensity and tax avoidance in Indonesia: The effect board of commissioners' competencies pp. 129-140

- Yoseph Togu Marsahala, Dianwicaksih Arieftiara and Noegrahini Lastiningsih
- The relationships among love of money and unethical behaviour pp. 141-150

- 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

- La-Dibba Aulia Widyaniandhita and Mahfud Solihin
- Determinants of tax avoidance: Evidence from Indonesian mining industry pp. 165-174

- 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

- 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

- Reni Yendrawati and Nafil Adiwafi
- The effect of e-local tax return usage towards local tax compliance pp. 81-96

- Hari Tri Wibowo
- Factors influencing unethical behaviour in banking industry pp. 97-107

- Analisa Analisa
- The influence of ownership structure on transfer pricing pp. 108-118

- Wiwid Aprilianingrum Purnamasari
Volume 2, issue 1, 2020
- Corporate risk-taking behaviour: Corporate governance perspective pp. 1-12

- Aryestantya Fikri Dewanta and Johan Arifin
- Factors influencing readiness of local governments in implementing government regulation in government of Riau province pp. 13-23

- Nur Azlina, Ahrun Naza and Julita Julita
- Determinants of corporate social responsibility disclosure in Indonesian manufacturing companies pp. 24-34

- Neni Meidawati and Annisa Aulia
- Factors that affect audit quality pp. 35-48

- Ramadhani Calocha and Eliada Herwiyanti
- The effect of sunk cost, framing effect, and educational background on the escalation of commitment pp. 49-61

- Astria Wulan Permatasari, Laeli Budiarti and Kiky Srirejeki
Volume 1, issue 3, 2019
- Effectiveness testing of reporting systems and organizational responses toward whistleblowing intentions pp. 131-144

- Frandyo Izak Muskita, Intiyas Utami and Aprina Nugrahesthy Sulistya Hapsari
- Do dissemination and risks increase the willingness to disclose assets? pp. 145-152

- Isti Rahayu and Shofi Yasmina Ruhin
- The effect of corporate social responsibility, profitability, independent commissioners, sales growth and capital intensity on tax avoidance pp. 153-160

- Astrid Faradisty, Eka Hariyani and Meilda Wiguna
- Altman model for measuring financial distress: Comparative analysis between sharia and conventional insurance companies pp. 161-172

- Yuni Nustini and Ahmad Rijal Amiruddin
- The Influence of corporate governance, audit quality, and ownership, on financial instrument disclosure in Indonesia pp. 173-187

- Agung Nur Probohudono, Bambang Sugiharto and Siti Arifah
Volume 1, issue 2, 2019
- What drives MSME performance? The role of gender, operational aspects, and social environment pp. 65-84

- Made Aristia Prayudi, Diota Prameswari Vijaya and Luh Putu Ekawati
- Regional financial performance and human development index: Study in Central Java and South Kalimantan provinces pp. 85-94

- Sri Suranta, Bandi Bandi, Halim Dedy Perdana and Muhammad Syafiqurrahman
- Facts, causes and corruption prevention: Evidence in Indonesian ministries pp. 95-106

- Anisa Arismaya and Intiyas Utami
- Performance improvement through internal control, experience and individual rank pp. 107-119

- Siti Maria Wardayati, Muhammad Miqdad, Husnul Irfan Efendi and Frisma Novela Arisandy
- Investigating the influence of business intelligence on the quality of decision making in an Indonesian fertilizer company pp. 120-129

- Dekar Urumsah and Heri Ramadhansyah
Volume 1, issue 1, 2019
- Tax compliance of MSME’s taxpayer: Implementation of theory of planned behavior pp. 1-10

- Afuan Fajrian Putra and Amir Hakim bin Osman
- The factors of financial report transparency in the regional government pp. 11-25

- Sumartono Sumartono and Muhammad Ridhwansyah Pasolo
- Factors influencing the compliance of taxpayers pp. 26-37

- Neni Meidawati and Muhammad Nurul Azmi
- The role of risk management and good governance to detect fraud financial reporting pp. 38-46

- Kunti Sunaryo, Sri Astuti and Zuhrohtun Zuhrohtun
- The influence of accounting students’ perception of public accounting profession: A study from Indonesia pp. 47-63

- Ayu Chairina Laksmi and Savero Izkha Al Hafis
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