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:
   
 

    

 

Announcements

Notice of APC Adjustment Effective July 10, 2025

2025-07-14

Dear Authors and Academic Partners,

We would like to inform you that starting from July 10, 2025, there will be an adjustment to the Article Processing Charge (APC) for article publication in our journal.

The APC, previously set at IDR 2,000,000, and USD 150 will be adjusted to:
 IDR 2,500,000 or USD 175

Vol 28, No 2 (2024)
Volume 28, Number : 2
December 19, 2024

Current Issue

Vol 29, No 1 (2025)

Published: June 23, 2025

Articles

Good governance and corruption in local governments: The role of internal control and audit

10.20885/jaai.vol29.iss1.art1
Farhan Shidqi (1), Zef Arfiansyah (2)
(1) Department of Public Sector Accounting, Polytechnic of State Finance STAN, Banten, Indonesia ,
(2) Department of Public Sector Accounting, Polytechnic of State Finance STAN, Banten, Indonesia
1-11
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453

Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables

10.20885/jaai.vol29.iss1.art2
Teddy Jurnali (1), Ria Karina (2), Khellyn Vaustine (3), Sheila Septiany (4), Nurul Azirah Binti Mohd Wazir (5)
(1) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia ,
(2) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia ,
(3) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia ,
(4) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia ,
(5) Management and Science University, Selangor, Malaysia
12-26
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230

Does audit quality mediate the effect of information technology and competence on internal audit effectiveness?

10.20885/jaai.vol29.iss1.art3
Miryam P. Lonto (1), Aditya Pandowo (2)
(1) Accounting Department, Universitas Negeri Manado, Manado, Indonesia ,
(2) Accounting Department, Universitas Negeri Manado, Manado, Indonesia
27-39
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215

Governor age and fraud in Indonesia: Examining the roles of transparency, accountability, and integrity

10.20885/jaai.vol29.iss1.art4
Ramadona Simbolon (1)
(1) Accounting Department, Universitas Islam Sumatera Utara, Medan, Indonesia
40-52
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205

An investigation of antecedents and outcomes of accounting information quality: Evidence from SMEs

10.20885/jaai.vol29.iss1.art5
Ayke Nuraliati (1), Ayi Astuti (2), Tamy Ali Januarty (3), Ahmad Johan (4), Dedi Sudarmadi (5)
(1) Department of Accounting, Universitas Langlangbuana, Bandung, Indonesia ,
(2) Department of Accounting, Universitas Langlangbuana, Bandung, Indonesia ,
(3) Department of Accounting, Universitas Langlangbuana, Bandung, Indonesia ,
(4) Department of Accounting, Universitas Langlangbuana, Bandung, Indonesia ,
(5) Department of Accounting, Universitas Langlangbuana, Bandung, Indonesia
53-63
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162

Audit delay, corporate operational complexity, and Computer-Assisted Audit Techniques (CAATs)

10.20885/jaai.vol29.iss1.art6
Lia Dahlia Iryani (1), Ida Farida (2), Sri Rosanti (3), Syahdatul Maulida (4)
(1) Department of Banking and Finance, Vocational School, Pakuan University, Bogor, Indonesia ,
(2) Department of Accounting, Faculty of Economics and Business, Pakuan University, Bogor, 16129, Indonesia ,
(3) Department of Banking and Finance, Vocational School, Pakuan University, Bogor, 16129, Indonesia ,
(4) Department of Master of Islamic Economics, Faculty of Sharia Economics and Business, Tazkia University, Bogor, Indonesia
64-78
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144

The impact of audit committee and audit partner tenure on tax avoidance in banking

10.20885/jaai.vol29.iss1.art7
Sari Dewi (1), Joice Halim (2), Supriyanto Supriyanto (3), Handoko Karjantoro (4), Hendi Hendi (5)
(1) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia ,
(2) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia ,
(3) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia ,
(4) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia ,
(5) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia
79-90
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242

The effect of corporate governance, tax avoidance, and profitability on earnings management

10.20885/jaai.vol29.iss1.art8
Tri Siwi Nugrahani (1), Yuni Purwanti (2), Rifqi Muhammad (3), Evi Grediani (4)
(1) Accounting Department, Faculty of Business and Law, Universitas PGRI Yogyakarta, Yogyakarta, Indonesia ,
(2) Accounting Department, Faculty of Business and Law, Universitas PGRI Yogyakarta, Yogyakarta, Indonesia ,
(3) Accounting Department, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(4) Politeknik YKPN, Yogyakarta, Indonesia
91-101
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214

Using Artificial Intelligence can increase academic fraud in Generation Z

10.20885/jaai.vol29.iss1.art9
Kazia Laturette (1), Adelia Syahrani (2), Louisa Octavica (3)
(1) Department of Accounting, Universitas Ciputra, Surabaya, Indonesia ,
(2) Department of Accounting, Universitas Ciputra, Surabaya, Indonesia ,
(3) Department of Accounting, Universitas Ciputra, Surabaya, Indonesia
102-118
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103

The development of fraud prevention policies in the public sector: A bibliometric analysis

10.20885/jaai.vol29.iss1.art10
Serah Novarida Mabel (1), Payamta Payamta (2), Jaka Winarna (3)
(1) Master of Accounting Study Program, Universitas Sebelas Maret, Surakarta, Indonesia ,
(2) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia ,
(3) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia
119-133
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110

Religiosity and tax: A systematic review

10.20885/jaai.vol29.iss1.art11
Galih Wicaksono (1), Wahyu Widarjo (2)
(1) Taxation Study Program, Universitas Jember, Jember, Indonesia ,
(2) Accounting Study Program, Universitas Sebelas Maret, Surakarta, Indonesia
134-147
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100

Innovation as a strategic moderator in the link between corporate governance, interest coverage ratio, and financial distress

10.20885/jaai.vol29.iss1.art12
Nurdian Susilowati (1), Nurhalizah Nurhalizah (2)
(1) Department of Accounting Education, Universitas Negeri Semarang, Semarang, Indonesia ,
(2) Department of Accounting Education, Universitas Negeri Semarang, Semarang, Indonesia
148-158
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159

The role of sustainable growth rate in mediating liquidity, profitability, and company size on financial performance

10.20885/jaai.vol29.iss1.art13
Teguh Erawati (1), Hadri Kusuma (2), Stefania Dai Suban (3), Fuadhillah Kirana Putri (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
159-171
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26
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