Published: June 25, 2024

Articles

Independence and objectivity of internal auditors within provincial governance systems

10.20885/jaai.vol28.iss1.art1
Awonke Geqeza (1), Jobo Dubihlela (2)
(1) Cape Peninsula University of Technology, Internal Auditing & FIS - School of Accounting Sciences Cape Town, Republic of South Africa ,
(2) University of KwaZulu-Natal, Durban, Republic of South Africa
1-10
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283

Directors tenure diversity and corporate sustainability performance: The non-linear evidence from Indonesia public listed companies

10.20885/jaai.vol28.iss1.art2
Ardianto Ardianto (1), Suham Cahyono (2), Iman Harymawan (3)
(1) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia ,
(2) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia ,
(3) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia
11-25
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135

te Social Responsibility (CSR) and Good Corporate Governance (GCG) Influence on Corporate Financial Performance

10.20885/jaai.vol28.iss1.art3
Reni Yendrawati (1), Amalia Kinanti (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
26-35
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282

Politically connected audit committees and ESG reporting

10.20885/jaai.vol28.iss1.art4
Kusharyanti (1), Sri Astuti (2), Marita (3)
(1) Department of Accounting, UPN “Veteran”, Yogyakarta, Indonesia ,
(2) Department of Accounting, UPN “Veteran”, Yogyakarta, Indonesia ,
(3) Department of Accounting, UPN “Veteran”, Yogyakarta, Indonesia
36-44
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186

Moderation of tax attitudes on the relationship of knowledge and tax incentives on sustainable MSMEs performance

10.20885/jaai.vol28.iss1.art5
Diana Sari (1), Ahmad Johan (2)
(1) Department of Accounting, Universitas Widyatama, Bandung, Indonesia ,
(2) Department of Management, Universitas Langlang Buana, Bandung, Indonesia
45-53
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191

Value relevance of fair value hierarchy

10.20885/jaai.vol28.iss1.art6
Mursalam Salim (1)
(1) Department of Accounting, Universitas Yapis Papua, Papua, Indonesia
54-62
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47

The impact of it governance on audit outcomes and footnote readability for public companies in Indonesia

10.20885/jaai.vol28.iss1.art7
Indah Wulan Utama (1), Nadia Anridho (2)
(1) Department of Accounting, Airlangga University, Surabaya, Indonesia ,
(2) Department of Accounting, Airlangga University, Surabaya, Indonesia
63-76
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210

An effect of environmental disclosure on financial performance of manufacturing companies in Indonesia and Singapore

10.20885/jaai.vol28.iss1.art8
Noor Endah Cahyawati (1), Almas Azizah (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
77-85
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109

The influence of performance measurement systems and supervisor trustworthiness on knowledge sharing

10.20885/jaai.vol28.iss1.art9
Taufiq Taufiq (1), Mahfud Sholihin (2)
(1) Inspectorate, Badan Riset dan Inovasi Nasional, Indonesia ,
(2) Department of Accounting, Universitas Gadjah Mada, Yogyakarta, Indonesia
86-94
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144

Fraud threats: How organization improves the anti-fraud team quality?

10.20885/jaai.vol28.iss1.art10
Kharisma Fatmalina Fajri (1), Hendi Yogi Prabowo (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
95-103
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53