Published: December 29, 2022

Articles

Analyzing the determining factors of funding speed on equity crowdfunding

10.20885/jaai.vol26.iss2.art1
Ike Arisanti (1), Tri Wahyu Oktavendi (2)
(1) Faculty of Economics and Business, Universitas Muhammadiyah Malang, Malang, Indonesia ,
(2) Faculty of Economics and Business, Universitas Muhammadiyah Malang, Malang, Indonesia
111-118
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636

The effects of Environmental, Social, and Governance (ESG) scores on firm values in ASEAN member countries

10.20885/jaai.vol26.iss2.art2
Paulina Inggita Prabawati (1), Isna Putri Rahmawati (2)
(1) Accounting Department, Universitas Sebelas Maret, Surakarta, Indonesia ,
(2) Accounting Department, Universitas Sebelas Maret, Surakarta, Indonesia
119-129
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2850

Fundamental aspects of leverage, profitability and financial distress as mediating variables that influence firm value

10.20885/jaai.vol26.iss2.art3
Sri Hermuningsih (1), Hadri Kusuma (2), Teguh Erawati (3), Anisya Dewi Rahmawati (4)
(1) Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia ,
(2) Accounting Department, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(3) Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia ,
(4) Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia
130-144
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1243

Auditor of personality and performance throughout the period of the pandemic

10.20885/jaai.vol26.iss2.art4
Budiandru Budiandru (1)
(1) Universitas Muhammadiyah Prof. Dr. Hamka, Jakarta, Indonesia
145-156
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668

The exploratory study on performance of Village-Owned Enterprises (BUMDes) in Small Regency Bengkulu

10.20885/jaai.vol26.iss2.art5
Dri Asmawanti (1), Vika Fitranita (2), Ratu Eva Febriani (3)
(1) Department of Accounting, Universitas Bengkulu, Bengkulu, Indonesia ,
(2) Department of Accounting, Universitas Bengkulu, Bengkulu, Indonesia ,
(3) Department of Accounting, Universitas Bengkulu, Bengkulu, Indonesia
157-168
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503

Assessing factors influencing people's intention to continuously use e-government systems

10.20885/jaai.vol26.iss2.art6
Arief Rahman (1), Panji Randilla Apriama Pangendra (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
169-177
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403

Gender, religiosity, and fraud: The role of unethical behavior as mediation

10.20885/jaai.vol26.iss2.art7
Yesi Mutia Basri (1), Sabrina Ardhya Putri Rahmola (2), Hariadi (3)
(1) Department of Accounting, Universitas Riau, Pekanbaru, Indonesia ,
(2) Department of Accounting, Universitas Riau, Pekanbaru, Indonesia ,
(3) Department of Accounting, Universitas Riau, Pekanbaru, Indonesia
178-190
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591

An enigmatic term of ‘bean-counter’: A changing phenomenon in Indonesia’s accountant

10.20885/jaai.vol26.iss2.art8
Marko S Hermawan (1), Ayuphita Tiara Silalahi (2)
(1) Department of Management, BINUS Business School, Jakarta, Indonesia ,
(2) Department of Management, BINUS Business School, Jakarta, Indonesia
191-202
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272

Auditor characteristics on tax avoidance by non-financial companies: Evidence from the Indonesia Stock Exchange

10.20885/jaai.vol26.iss2.art9
Rafli Prastiatry Zain (1), Nurmadi Harsa Sumarta (2), Prihatnolo Gandhi Amidjaya (3)
(1) Accounting Department, Universitas Sebelas Maret, Surakarta, Indonesia ,
(2) Accounting Department, Universitas Sebelas Maret, Surakarta, Indonesia ,
(3) Faculty of Economics and Business, Universiti Malaysia Sarawak, Malaysia
203-210
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605

Influence of experience and professional skepticism on audit judgement of government external auditors

10.20885/jaai.vol26.iss2.art10
Sumartono Sumartono (1), Yana Ermawati (2), Tania Meliana Rorong (3)
(1) Department of Accounting, Universitas Yapis Papua, Jayapura, Indonesia ,
(2) Department of Accounting, Universitas Yapis Papua, Jayapura, Indonesia ,
(3) Department of Accounting, Universitas Yapis Papua, Jayapura, Indonesia
211-223
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958