Journal Description




































Journal Title: Jurnal Akuntansi dan Auditing Indonesia
Initial: JAAI
Frequency: 2 issues every year (June, December)
DOI: Prefix 10.20885 by
ISSN: 2528-6528 (online) | 1410-2420 (print)
Editor-in-Chief: Prof. Dr. Rifqi Muhammad
Managing Editor: Rizki Hamdani
Publisher: Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)

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

Published twice a year in 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 the author's 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. 200/M/KPT/2020

Jurnal Akuntansi dan Auditing Indonesia (JAAI) is currently indexed in:
   
 

    

 
Vol 27, No 1 (2023)
Volume 27, Number : 1
June 28, 2023
Current Issue

Vol 27, No 2 (2023)

Published: December 20, 2023

Investor response to the implementation of IFRS 9 in Indonesian banking companies

Amrie Firmansyah (1), Lestari Kurniawati (2), Desrir Miftah (3), Tjahjo Winarto (4)
(1) Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta, Indonesia ,
(2) Polytechnic of State Finance STAN, Tangerang Selatan, Indonesia ,
(3) Sultan Syarif Kasim State Islamic University, Riau, Indonesia ,
(4) Polytechnic of State Finance STAN, Tangerang Selatan, Indonesia
119-128
311

Auditor characteristics and audit report lag: A research from the Indonesian Stock Exchange

Finka Febrianingrum (1), Fahri Ali Ahzar (2), Sayekti Endah Retno Meilani (3), Fitri Laela Wijayati (4), Wahyu Pramesti (5)
(1) Departement of Sharia Accounting, UIN Raden Mas Said, Surakarta, Indonesia ,
(2) Departement of Sharia Accounting, UIN Raden Mas Said, Surakarta, Indonesia ,
(3) Departement of Sharia Accounting, UIN Raden Mas Said, Surakarta, Indonesia ,
(4) Departement of Sharia Accounting, UIN Raden Mas Said, Surakarta, Indonesia ,
(5) Departement of Sharia Accounting, UIN Raden Mas Said, Surakarta, Indonesia
129-137
506

The importance of liquidity to improve the quality earnings of company

Teguh Erawati (1), Hadri Kusuma (2), Titi Swantari (3), Reni Listyawati (4)
(1) Department of Accounting, Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(3) Department of Accounting, Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia ,
(4) Department of Accounting, Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia
138-147
256

Does labour social responsibility disclosure affect financial performance? Evidence from Indonesia

Esa Anesti Putri Muhardini (1), Iman Harymawan (2), Mohammad Nasih (3), Akmalia Mohamad Ariff (4)
(1) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia ,
(2) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia ,
(3) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia ,
(4) Universiti Malaysia Terengganu, Terengganu, Malaysia
148-159
164

Analysis of the factors affecting taxpayer compliance

Neni Meidawati (1), Nanindyas Dewi Waluristyaningtyas (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
160-171
277

Audit judgment through time budget pressure, quality of sleep, and ego depletion

Andi Ina Yustina (1), Elisha Princess Christin Natalia Aritonang (2), Hajanirina Andrianantenaina (3)
(1) President University, Bekasi, Indonesia ,
(2) President University, Bekasi, Indonesia ,
(3) President University, Bekasi, Indonesia
172-181
161

Adoption of a combined assurance framework in South Africa’s provincial government departments: A compliance case study

Jobo Dubihlela (1), Henoacia Solomon (2)
(1) University of KwaZulu-Natal, Durban, South Africa ,
(2) Cape Peninsula University of Technology, Cape Town, South Africa
182-197
79

Carbon tax: A bibliometric analysis for future research in Indonesia

Umi Sulistiyanti (1), Falikhatun Falikhatun (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia
198-207
105

How do board characteristics influence the ESG disclosure in Indonesia?

Tiyas Kurnia Sari (1), Nadhira Fitriani (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Gadjah Mada, Yogyakarta, Indonesia
208-218
73

Examining belief adjusment model and framing effect on the audit materiality level decision making

Febriyani Sarwindah (1), Luciana Spica Almilia (2), Nurul Mustafida (3)
(1) Universitas Hayam Wuruk Perbanas Surabaya, Surabaya, Indonesia ,
(2) Universitas Hayam Wuruk Perbanas Surabaya, Surabaya, Indonesia ,
(3) Universitas Hayam Wuruk Perbanas Surabaya, Surabaya, Indonesia
219-229
66
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