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

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