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
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244

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
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108

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
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143

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
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188

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
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71

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
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350

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
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277

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
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117

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
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73

Digital transformation in accounting: Emerging technologies, ethics, and regulation

10.20885/jaai.vol30.iss1.art10
Amalia Sudirman (1)
(1) Faculty of Economics, Universitas Negeri Yogyakarta, Yogyakarta, Indonesia
112-128
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113

Islamic accountants and the quest for professionalization in Indonesia: Opportunities, challenges, and institutional legitimacy

10.20885/jaai.vol30.iss1.art11
Aviandi Okta Maulana (1)
(1) Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
129-140
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53

Revisiting the last four decades of discussion on artificial intelligence in accounting literature: Assessing past and guiding for future research

10.20885/jaai.vol30.iss1.art12
Sigit Pamungkas (1), Dhiona Ayu Nani (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Teknokrat Indonesia, Lampung, Indonesia
141-154
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103

CSR moderation in the relationship between green investment, CEO gender, environmental cost, and firm value

10.20885/jaai.vol30.iss1.art13
Hendra Galuh Febrianto (1), Andry Priharta (2), Luqman Hakim (3), Amalia Indah Fitriana (4), Ahmad Fariz bin Ali (5)
(1) Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia & Faculty of Economics and Business, Universitas Muhammadiyah Jakarta, Indonesia ,
(2) Faculty of Economics and Business, Universitas Muhammadiyah Jakarta, Indonesia ,
(3) Faculty of Economics and Business, Universitas Muhammadiyah Jakarta, Indonesia ,
(4) Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia ,
(5) Universiti Teknologi Malaysia, Johor, Malaysia
155-166
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91

The role of tax literacy on MSME tax compliance: The mediating effect of public trust and the moderating role of Kalosara

10.20885/jaai.vol30.iss1.art14
Abdul Rachman Rika (1), Agus Ismaya Hasanudin (2), Tri Lestari (3), Wulan Retnowati (4)
(1) Halu Oleo University, Kendari, Indonesia ,
(2) Sultan Ageng Tirtayasa University, Banten, Indonesia ,
(3) Sultan Ageng Tirtayasa University, Banten, Indonesia ,
(4) Sultan Ageng Tirtayasa University, Banten, Indonesia
167-179
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57

Corporate governance mechanism and Corporate Social Responsibility disclosure: evidence from emerging market

10.20885/jaai.vol30.iss1.art15
Peni Nugraheni (1), Annisa Balqis Budhiani (2), Nurul Nazlia Jamil (3)
(1) Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia ,
(2) Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia ,
(3) Universiti Sains Islam Malaysia, Negeri Sembilan, Malaysia
180-189
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54

Tax avoidance, capital structure, and firm value: The moderating role of profitability in LQ45 companies post-pandemic

10.20885/jaai.vol30.iss1.art16
Atika Purnamasari (1), Petty Aprilia Sari (2), Husin Husin (3), Yohanes August Goenawan (4)
(1) Department of Accounting, Institut Putra Perdana Indonesia, Tangerang, Indonesia ,
(2) Department of Accounting, Institut Putra Perdana Indonesia, Tangerang, Indonesia ,
(3) Department of Accounting, Institut Putra Perdana Indonesia, Tangerang, Indonesia ,
(4) Department of Accounting, Institut Putra Perdana Indonesia, Tangerang, Indonesia
190-204
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76

A mixed-method analysis of fraud awareness, fraud literacy, public service motivation, professional scepticism, and corruption

10.20885/jaai.vol30.iss1.art17
Ach Maulidi (1)
(1) Department of Accounting, University of Surabaya, Surabaya, Indonesia
205-223
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66

Board gender diversity, financial performance, ESG and audit committee: Capturing ‘glass cliff’ phenomenon in emerging market

10.20885/jaai.vol30.iss1.art18
Alfa Lailatin Nikmah (1), Tito IM. Rahman Hakim (2), Hendra Sanjaya Kusno (3)
(1) Faculty of Economics and Business, University of Trunojoyo Madura, Bangkalan, Indonesia ,
(2) Faculty of Economics and Business, University of Trunojoyo Madura, Bangkalan, Indonesia ,
(3) Faculty of Economics and Business, Politeknik Negeri Balikpapan, Balikpapan, Indonesia
224-238
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61

Green innovation and firm value: Does founder leadership really matter?

10.20885/jaai.vol30.iss1.art19
Paulina Sutrisno (1), Naflah Rahmatunnisa (2)
(1) Department of Accounting, Trisakti School of Management, Jakarta, Indonesia ,
(2) Department of Accounting, Trisakti School of Management, Jakarta, Indonesia
239-253
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25

Symbolic compliance or substantive transparency? Sustainability reporting, corporate attributes, and financial reporting quality in Indonesia

10.20885/jaai.vol30.iss1.art20
Yuliani Almalita (1), Almaida Dwi Kusuma (2)
(1) Sekolah Tinggi Ilmu Ekomomi Trisakti, Jakarta, Indonesia ,
(2) Sekolah Tinggi Ilmu Ekomomi Trisakti, Jakarta, Indonesia
254-268
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72