Published: December 20, 2023

Articles

Investor response to the implementation of IFRS 9 in Indonesian banking companies

10.20885/jaai.vol27.iss2.art1
Amrie Firmansyah (1), Lestari Kurniawati (2), Desrir Miftah (3), Tjahjo Winarto (4)
(1) Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta, Indonesia ,
(2) Polytechnic of State Finance STAN, Tangerang Selatan, Indonesia ,
(3) Sultan Syarif Kasim State Islamic University, Riau, Indonesia ,
(4) Polytechnic of State Finance STAN, Tangerang Selatan, Indonesia
119-128
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597

Auditor characteristics and audit report lag: A research from the Indonesian Stock Exchange

10.20885/jaai.vol27.iss2.art2
Finka Febrianingrum (1), Fahri Ali Ahzar (2), Sayekti Endah Retno Meilani (3), Fitri Laela Wijayati (4), Wahyu Pramesti (5)
(1) Departement of Sharia Accounting, UIN Raden Mas Said, Surakarta, Indonesia ,
(2) Departement of Sharia Accounting, UIN Raden Mas Said, Surakarta, Indonesia ,
(3) Departement of Sharia Accounting, UIN Raden Mas Said, Surakarta, Indonesia ,
(4) Departement of Sharia Accounting, UIN Raden Mas Said, Surakarta, Indonesia ,
(5) Departement of Sharia Accounting, UIN Raden Mas Said, Surakarta, Indonesia
129-137
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1092

The importance of liquidity to improve the quality earnings of company

10.20885/jaai.vol27.iss2.art3
Teguh Erawati (1), Hadri Kusuma (2), Titi Swantari (3), Reni Listyawati (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
138-147
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610

Does labour social responsibility disclosure affect financial performance? Evidence from Indonesia

10.20885/jaai.vol27.iss2.art4
Esa Anesti Putri Muhardini (1), Iman Harymawan (2), Mohammad Nasih (3), Akmalia Mohamad Ariff (4)
(1) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia ,
(2) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia ,
(3) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia ,
(4) Universiti Malaysia Terengganu, Terengganu, Malaysia
148-159
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356

Analysis of the factors affecting taxpayer compliance

10.20885/jaai.vol27.iss2.art5
Neni Meidawati (1), Nanindyas Dewi Waluristyaningtyas (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
160-171
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588

Audit judgment through time budget pressure, quality of sleep, and ego depletion

10.20885/jaai.vol27.iss2.art6
Andi Ina Yustina (1), Elisha Princess Christin Natalia Aritonang (2), Hajanirina Andrianantenaina (3)
(1) President University, Bekasi, Indonesia ,
(2) President University, Bekasi, Indonesia ,
(3) President University, Bekasi, Indonesia
172-181
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440

Adoption of a combined assurance framework in South Africa’s provincial government departments: A compliance case study

10.20885/jaai.vol27.iss2.art7
Jobo Dubihlela (1), Henoacia Solomon (2)
(1) University of KwaZulu-Natal, Durban, South Africa ,
(2) Cape Peninsula University of Technology, Cape Town, South Africa
182-197
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312

Carbon tax: A bibliometric analysis for future research in Indonesia

10.20885/jaai.vol27.iss2.art8
Umi Sulistiyanti (1), Falikhatun Falikhatun (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia
198-207
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308

How do board characteristics influence the ESG disclosure in Indonesia?

10.20885/jaai.vol27.iss2.art9
Tiyas Kurnia Sari (1), Nadhira Fitriani (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Gadjah Mada, Yogyakarta, Indonesia
208-218
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417

Examining belief adjusment model and framing effect on the audit materiality level decision making

10.20885/jaai.vol27.iss2.art10
Febriyani Sarwindah (1), Luciana Spica Almilia (2), Nurul Mustafida (3)
(1) Universitas Hayam Wuruk Perbanas Surabaya, Surabaya, Indonesia ,
(2) Universitas Hayam Wuruk Perbanas Surabaya, Surabaya, Indonesia ,
(3) Universitas Hayam Wuruk Perbanas Surabaya, Surabaya, Indonesia
219-229
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192