Published: December 22, 2021

Articles

The impact on auditors of non-compliance with laws and regulations

10.20885/jaai.vol25.iss2.art1
Shagaran Rathnasamy (1), Vishad Mahabeer (2)
(1) School of Accounting, Economics and Finance, Faculty of Law and Management Studies, University of KwaZulu-Natal, Pietermaritzburg Campus, South Africa ,
(2) School of Accounting, Economics and Finance, Faculty of Law and Management Studies, University of KwaZulu-Natal, Pietermaritzburg Campus, South Africa
107-114
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1649

Determinants of financial statements integrity

10.20885/jaai.vol25.iss2.art2
Reni Yendrawati (1), Mohammad Farid Hidayat (2)
(1) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
115-124
PDF
1346

Corporate governance and earnings management: Does gender matter?

10.20885/jaai.vol25.iss2.art3
Ria Karina (1)
(1) Accounting Study Program, Universitas Internasional Batam, Batam City, Indonesia
125-135
PDF
1084

Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers’ opinions

10.20885/jaai.vol25.iss2.art4
Panggah Tri Wicaksono (1), Christine Tjen (2), Vitria Indriani (3)
(1) Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Jakarta, Indonesia ,
(2) Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Jakarta, Indonesia ,
(3) Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Jakarta, Indonesia
136-151
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1463

Continuous monitoring and continuous auditing implementation in Indonesian Higher Education

10.20885/jaai.vol25.iss2.art5
Yusar Sagara (1), Faisal Akbar (2)
(1) Faculty of Economics and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta, South Tangerang, Indonesia ,
(2) Faculty of Economics and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta, South Tangerang, Indonesia
152-160
PDF
873

Managerial ownership and firm value: The role of corporate social responsibility

10.20885/jaai.vol25.iss2.art6
Luluk M. Ifada (1), Khoirul Fuad (2), Lisa Kartikasari (3)
(1) Department of Accounting, Universitas Islam Sultan Agung, Semarang, Indonesia ,
(2) Department of Accounting, Universitas Islam Sultan Agung, Semarang, Indonesia ,
(3) Department of Accounting, Universitas Islam Sultan Agung, Semarang, Indonesia
161-169
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1671

Analysis of PSM after implementation of CbCR policy in Indonesia

10.20885/jaai.vol25.iss2.art7
Adang Hendrawan (1), Ifti Khori Royhan (2), Arfah Habib Saragih (3), Milla Sepliana Setyowati (4)
(1) Department of Fiscal Administrative Science, Universitas Indonesia, Jakarta, Indonesia ,
(2) Department of Fiscal Administrative Science, Universitas Indonesia, Jakarta, Indonesia ,
(3) Department of Fiscal Administrative Science, Universitas Indonesia, Jakarta, Indonesia ,
(4) Department of Fiscal Administrative Science, Universitas Indonesia, Jakarta, Indonesia
170-182
PDF
484

Determinants of going concern audit opinion: An empirical study in Indonesia

10.20885/jaai.vol25.iss2.art8
Arief Bahtiar (1), Neni Meidawati (2), Primanita Setyono (3), Novika Rahma Putri (4), Rizki Hamdani (5)
(1) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(3) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(4) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(5) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
183-193
PDF
1981

The Influence of the BOD`s characteristics toward corporate social responsibility: Study non financial and financial firms in Indonesia

10.20885/jaai.vol25.iss2.art9
Muhammad Taufik (1)
(1) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia
194-208
PDF
867

Accrual earnings management: Evidence from IPOs firms in Indonesia

10.20885/jaai.vol25.iss2.art10
Januri (1)
(1) Department of Accounting, Universitas Muhammadiyah Sumatera Utara, Medan, Indonesia
209-218
PDF
489