Published: June 1, 2026

Articles

How does corporate governance influence the corporate SDG reporting?

10.20885/jaai.vol30.iss1.art1
Nina Febriana Dosinta (1), Farradesty Cahyaning Tyas (2)
(1) Department of Accounting, Universitas Tanjungpura, Pontianak, Indonesia ,
(2) Department of Accounting, Universitas Tanjungpura, Pontianak, Indonesia
1-14
Full text PDF
78

Environmental education and ecological sensitivity shaping economics students behavior in Indonesia

10.20885/jaai.vol30.iss1.art2
Mila Indriastuti (1), Arief Budi Wardana (2), Dhian Adhetiya Safitra (3), Pardomuan Robinson Sihombing (4)
(1) Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr. Hamka, Jakarta, Indonesia ,
(2) Diploma Program in Taxation, Politeknik Keuangan Negara STAN, Indonesia ,
(3) Diploma Program in Public Asset Management, Politeknik Keuangan Negara STAN, Indonesia ,
(4) Badan Pusat Statistik, Indonesia
15-28
Full text PDF
30

Determining greenwashing in global ESG research: A bibliometric analysis of themes, trends, and regional focus

10.20885/jaai.vol30.iss1.art3
Dianwicaksih Arieftiara (1), Marziana Madah Marzuki (2)
(1) Universitas Pembangunan Nasional “Veteran” Jakarta, Indonesia ,
(2) Universiti Teknologi MARA, Cawangan Kelantan, Malaysia
29-45
Full text PDF
56

New fraud diamond theory: Why people commit fraudulent financial statements?

10.20885/jaai.vol30.iss1.art4
Arief Rahman (1), Jenneka Ika Sarundayang (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
46-54
Full text PDF
32

Determinants of personal accounting applications adoption: A perspective of the centennial generation

10.20885/jaai.vol30.iss1.art5
Selvi Saputri (1), Muamar Nur Kholid (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
55-62
Full text PDF
24

Green accounting and firm value: The moderating role of external assurance in Indonesia

10.20885/jaai.vol30.iss1.art6
Nandina Putri Wiguna (1), Sriwidharmanely (2), Berto Usman (3)
(1) Department of Accounting, Faculty of Economy and Business, Universitas Bengkulu, Bengkulu, Indonesia ,
(2) Department of Accounting, Faculty of Economics and Business, Universitas Bengkulu, Bengkulu, Indonesia ,
(3) Department of Management, Faculty of Economics and Business, Universitas Bengkulu, Bengkulu, Indonesia
63-76
Full text PDF
126

Related-party transactions, profitability, and tax avoidance: Evidence from Indonesia’s VAT reform

10.20885/jaai.vol30.iss1.art7
Desy Miranda Christine Tampubolon (1), Andang Wirawan Setiabudi (2)
(1) Faculty of Business and Social Innovation, Universitas Katolik Indonesia Atma Jaya, Jakarta, Indonesia ,
(2) Faculty of Business and Social Innovation, Universitas Katolik Indonesia Atma Jaya, Jakarta, Indonesia
77-84
Full text PDF
44

Work-family conflict and ethical orientation as predictors of auditor turnover intention: The mediating role of job satisfaction

10.20885/jaai.vol30.iss1.art8
Sri Yuli Ayu Putri (1)
(1) Faculty of Economics, Universitas Bina Insani, Jawa Barat, Indonesia
85-94
Full text PDF
52

Digital tax transformation and compliance behaviour: The moderating role of social norms in Indonesian corporate tax system

10.20885/jaai.vol30.iss1.art9
Sabar Pardamean Lumbantobing (1), Yudhistira Adwimurti (2)
(1) Faculty of Economic & Business, IPWIJA, Jawa Barat, Indonesia ,
(2) Faculty of Economic & Business, Prof. Dr. Moestopo (Beragama) University, Jakarta, Indonesia
95-111
Full text PDF
0