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 22, No 2 (2018) In Press

Table of Contents


Anisa Susanti(1), Amrie Firmansyah(2),
(1) Polytechnic of State Finance STAN
(2) Polytechnic of State Finance STAN
Dany Adi Saputra(1), Lina Nur Ardila(2), Purnama Siddi(3), Bambang Sutopo(4),
(1) Universitas Sebelas Maret
(2) Universitas Sebelas Maret, Surakarta, Indonesia
(3) Universitas Sebelas Maret, Surakarta, Indonesia
(4) Universitas Sebelas Maret, Surakarta, Indonesia
Farid Handoko(1),
(1) Pusat Pendidikan dan Pelatihan Pengawasan, Badan Pengawasan Keuangan dan Pembangunan