Published: May 27, 2021

Articles

Mandatory audit firm rotation: A student perspective An assessment of the perceived impact on auditor independence

10.20885/jaai.vol25.iss1.art1
Msizi Gwala (1), Bomi Cyril Nomlala (2)
(1) College of Law & Management Studies, University of KwaZulu-Natal, South Africa ,
(2) College of Law & Management Studies, University of KwaZulu-Natal, South Africa
1-11
PDF
2176

Is there any interaction between real earnings management and accrual-based earnings management?

10.20885/jaai.vol25.iss1.art2
Vogy Gautama Buanaputra (1)
(1) Department of Accounting, Universitas Gadjah Mada, Yogyakarta, Indonesia
12-23
PDF
1546

Insolvency and financial health prediction model for the listed companies on the Indonesia Stock Exchange

10.20885/jaai.vol25.iss1.art3
Khaira Amalia Fachrudin (1)
(1) Faculty of Economics and Business, Universitas Sumatera Utara, Medan, Indonesia
24-32
PDF
1255

An analysis on fraud tendency of village government officials

10.20885/jaai.vol25.iss1.art4
Herlina Rahmawati Dewi (1), Mahmudi Mahmudi (2), Rafiq Maulana (3)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(3) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
33-44
PDF
1767

Determining factors of earnings management based on accrual model

10.20885/jaai.vol25.iss1.art5
Soliyah Wulandari (1), Asep Dadan Suganda (2)
(1) Faculty of Islamic Economics and Business, Universitas Islam Negeri Sultan Maulana Hasanuddin, Banten, Indonesia ,
(2) Faculty of Islamic Economics and Business, Universitas Islam Negeri Sultan Maulana Hasanuddin, Banten, Indonesia
45-53
PDF
2284

The role of government auditing in controlling the level of corruption in Indonesia

10.20885/jaai.vol25.iss1.art6
Anggreni Dian Kurniawati (1), Yohanes Mario Pratama (2)
(1) Faculty of Business and Economics, Universitas Atma Jaya, Yogyakarta, Indonesia ,
(2) Faculty of Business and Economics, Universitas Atma Jaya, Yogyakarta, Indonesia
54-64
PDF
2823

Good corporate governance, ethnic CEO and audit fees for manufacturing companies listed on the Indonesia stock exchange (IDX)

10.20885/jaai.vol25.iss1.art7
Umi Kalsum (1), Luk Luk Fuadah (2), Rika Henda Safitri (3)
(1) Accounting Department, Universitas Sriwijaya, Palembang, Indonesia ,
(2) Accounting Department, Universitas Sriwijaya, Palembang, Indonesia ,
(3) Accounting Department, Universitas Sriwijaya, Palembang, Indonesia
65-75
PDF
2170

Islamic Corporate Social Responsibility (ICSR) disclosure and Islamic Banks (IBs) performance: The application of stakeholder theory from Islamic perspective

10.20885/jaai.vol25.iss1.art8
Ichsan Setiyo Budi (1)
(1) Faculty of Economics and Business, Universitas Pembangunan Nasional "Veteran" Yogyakarta, Yogyakarta, Indonesia
76-86
PDF
2157

Digital natives and mobile payment: Do individual affective responses influence technology adoption and recommendation intention?

10.20885/jaai.vol25.iss1.art9
Sigit Pamungkas (1), Triana Linggasari (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
87-97
PDF
954

Revealing the potential of fraud in the financial management of village-owned enterprise

10.20885/jaai.vol25.iss1.art10
Aprina Nugrahesthy Sulistya Hapsari (1), Intiyas Utami (2), Yohanes Yakobus Werang Kean (3)
(1) Accounting Department, Universitas Kristen Satya Wacana, Salatiga, Indonesia ,
(2) Accounting Department, Universitas Kristen Satya Wacana, Salatiga, Indonesia ,
(3) History Education Department, Universitas Flores, Flores, Indonesia
98-105
PDF
1307