Published: December 19, 2024

Articles

Intellectual capital disclosure in public university and the determinants

10.20885/jaai.vol28.iss2.art1
Afifah Mawa (1), Doddy Setiawan (2)
(1) Department of Accounting, Universitas Sebelas Maret, Surakarta, Indonesia ,
(2) Department of Accounting, Universitas Sebelas Maret, Surakarta, Indonesia
104-112
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1416

Corporate governance structure, firm characteristics and voluntary disclosure: The case of Indonesian sharia compliant companies

10.20885/jaai.vol28.iss2.art2
Peni Nugraheni (1), Rahardianto Muhammad Eko (2), Nor Izzati Mohd Aziz (3)
(1) Department of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia ,
(3) Management and Science University (MSU), Shah Alam, Malaysia
113-121
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1372

Determinants of audit quality during the Covid-19 pandemic

10.20885/jaai.vol28.iss2.art3
Abriyani Puspaningsih (1), Irena Safira Larasati (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
122-130
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1685

The moderating role of autonomy in the relationship between advisory services, risk management, and integrity system: Indonesia evidence

10.20885/jaai.vol28.iss2.art4
Ranto Partomuan Sihombing (1), Monica Palupi Murniati (2)
(1) Department of Accounting, Soegijapranata Catholic University, Semarang, Indonesia ,
(2) Department of Accounting, Soegijapranata Catholic University, Semarang, Indonesia
131-142
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1037

Are masculine-faced CEOs linked to higher stock price risks? Evidence from Indonesia

10.20885/jaai.vol28.iss2.art5
Raden Roro Widya Ningtyas Soeprajitno (1), Rahayu Putri Agustina (2), Izzul Islam Noor Mustain (3), Indra Wijaya Kusuma (4)
(1) Accounting Department, Universitas Gadjah Mada, Yogyakarta, Indonesia ,
(2) Accounting Department, Universitas Gadjah Mada, Yogyakarta, Indonesia ,
(3) Accounting Department, Universitas Gadjah Mada, Yogyakarta, Indonesia ,
(4) Accounting Department, Universitas Gadjah Mada, Yogyakarta, Indonesia
143-152
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838

Unveiling drivers and inhibitors in cashless readiness adoption: Evidence from Batam, Indonesia

10.20885/jaai.vol28.iss2.art6
Muhammad Ikhlash (1), Irsutami (2), Thalia Afifah (3)
(1) Department of Business and Management, Politeknik Negeri Batam, Batam, Indonesia ,
(2) Department of Business and Management, Politeknik Negeri Batam, Batam, Indonesia ,
(3) Department of Business and Management, Politeknik Negeri Batam, Batam, Indonesia
153-163
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587

The influence of carbon emission disclosure on financial performance: Do firm characteristics matter?

10.20885/jaai.vol28.iss2.art7
Lina Lina (1), Firdha Adelia (2)
(1) Department of Accounting, Universitas Pelita Harapan, Tangerang, Indonesia ,
(2) Department of Accounting, Universitas Pelita Harapan, Tangerang, Indonesia
164-177
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1481

Disclosure of expectation gaps: Determinants and influence on the level of public trust in privilege funds

10.20885/jaai.vol28.iss2.art8
Fenny Mufidta (1), Dekar Urumsah (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
178-188
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660

Does corporate governance and political connections influence the potential for financial statement fraud?

10.20885/jaai.vol28.iss2.art9
Ari Singgar Cahyani (1), Johan Arifin (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
189-202
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880

The influence disclosure enterprise risk management and intellectual capital to firm value through disclosure of sustainability report as variables intervening

10.20885/jaai.vol28.iss2.art10
Agnes Karunia Samesta Putri (1), Karsam Karsam (2), Solihin Solihin (3), Devi Kusumawardhani (4)
(1) Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia ,
(2) Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia ,
(3) Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia ,
(4) Universitas Mahakarya Asia, Yogyakarta, Indonesia
203-220
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979