Published: June 23, 2025

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

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
457

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

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
232

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

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
219

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

Ramadona Simbolon (1)
(1) Accounting Department, Universitas Islam Sumatera Utara, Medan, Indonesia
40-52
207

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

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
169

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

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
149

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

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
244

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

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
217

Using Artificial Intelligence can increase academic fraud in Generation Z

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
106

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

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
114

Religiosity and tax: A systematic review

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
103

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

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
161

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

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
30