Jurnal Akuntansi dan Auditing Indonesia

1Jurnal Akuntansi dan Auditing Indonesia (JAAI) is published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik).

Published twice a year on June and December, JAAI is a media of communication and reply forum for scientific works especially concerning the field of the accounting and auditing studies of developing countries. Papers presented in JAAI are solely authors responsibility. The editorial board may edit without changing the substance of the papers.

Accredited by Ministry of Research, Technology & Higher Education of The Republic Indonesia, Decree No. 36a/E/KPT/2016


Vol 21, No 2 (2017)

Table of Contents

Articles

 
Indayani Indayani(1), Imam Ghozali(2),
(1) Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala, Banda Aceh, Indonesia
(2) Fakultas Ekonomi dan Bisnis, Universitas Diponegoro, Semarang, Indonesia
PDF
81-94
 
Jasman Jasman(1), Muhammad Nuryatno Amin(2),
(1) Faculty of Economics and Business, IKPIA Perbanas, Jakarta, Indonesia
(2) Faculty of Economics and Business, Universitas Trisakti, Jakarta, Indonesia
PDF
95-104
 
Muhammad Ahyaruddin(1), Rusdi Akbar(2),
(1) Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau, Pekanbaru, Indonesia
(2) Fakultas Ekonomika dan Bisnis Universitas, Gadjah Mada, Yogyakarta, Indonesia
PDF
105-117
 
Abriyani Puspaningsih(1), Rizqi Gusti Pratiwi(2),
(1) Program Studi Akuntansi, Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Program Studi Akuntansi, Universitas Islam Indonesia, Yogyakarta, Indonesia
PDF
118-129
 
Syukriy Abdullah(1), Neza Muthia(2),
(1) Program Studi Akuntansi, Universitas Syiah Kuala, Banda Aceh, Indonesia
(2) Program Studi Akuntansi, Universitas Syiah Kuala, Banda Aceh, Indonesia
PDF
130-140
 
Muhtar Muhtar(1), Deni Ariyanto Putro(2), Sutaryo Sutaryo(3),
(1) Program Studi Pendidikan Akuntansi, Universitas Sebelas Maret, Surakarta, Indonesia
(2) Universitas Sebelas Maret dan Kementerian Keuangan Republik Indonesia
(3) Program Studi Akuntansi, Universitas Sebelas Maret, Surakarta, Indonesia
PDF
141-156
 
Prapti Antarwiyati(1), Raras Ega Purnomo(2),
(1) Program Studi Akuntansi, Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Program Studi Akuntansi, Universitas Islam Indonesia, Yogyakarta, Indonesia
PDF
157-166