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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 ().

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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 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
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 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

Volume 1, issue 3, 2019

Effectiveness testing of reporting systems and organizational responses toward whistleblowing intentions pp. 131-144 Downloads
Frandyo Izak Muskita, Intiyas Utami and Aprina Nugrahesthy Sulistya Hapsari
Do dissemination and risks increase the willingness to disclose assets? pp. 145-152 Downloads
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 Downloads
Astrid Faradisty, Eka Hariyani and Meilda Wiguna
Altman model for measuring financial distress: Comparative analysis between sharia and conventional insurance companies pp. 161-172 Downloads
Yuni Nustini and Ahmad Rijal Amiruddin
The Influence of corporate governance, audit quality, and ownership, on financial instrument disclosure in Indonesia pp. 173-187 Downloads
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 Downloads
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 Downloads
Sri Suranta, Bandi Bandi, Halim Dedy Perdana and Muhammad Syafiqurrahman
Facts, causes and corruption prevention: Evidence in Indonesian ministries pp. 95-106 Downloads
Anisa Arismaya and Intiyas Utami
Performance improvement through internal control, experience and individual rank pp. 107-119 Downloads
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 Downloads
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 Downloads
Afuan Fajrian Putra and Amir Hakim bin Osman
The factors of financial report transparency in the regional government pp. 11-25 Downloads
Sumartono Sumartono and Muhammad Ridhwansyah Pasolo
Factors influencing the compliance of taxpayers pp. 26-37 Downloads
Neni Meidawati and Muhammad Nurul Azmi
The role of risk management and good governance to detect fraud financial reporting pp. 38-46 Downloads
Kunti Sunaryo, Sri Astuti and Zuhrohtun Zuhrohtun
The influence of accounting students’ perception of public accounting profession: A study from Indonesia pp. 47-63 Downloads
Ayu Chairina Laksmi and Savero Izkha Al Hafis
Page updated 2023-01-26