Published: June 23, 2025

Articles

Good governance and corruption in local governments: The role of internal control and audit

10.20885/jaai.vol29.iss1.art1
Farhan Shidqi (1), Zef Arfiansyah (2)
(1) Department of Public Sector Accounting, Polytechnic of State Finance STAN, Banten, Indonesia ,
(2) Department of Public Sector Accounting, Polytechnic of State Finance STAN, Banten, Indonesia
1-11
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4613

Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables

10.20885/jaai.vol29.iss1.art2
Teddy Jurnali (1), Ria Karina (2), Khellyn Vaustine (3), Sheila Septiany (4), Nurul Azirah Binti Mohd Wazir (5)
(1) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia ,
(2) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia ,
(3) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia ,
(4) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia ,
(5) Management and Science University, Selangor, Malaysia
12-26
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1482

Does audit quality mediate the effect of information technology and competence on internal audit effectiveness?

10.20885/jaai.vol29.iss1.art3
Miryam P. Lonto (1), Aditya Pandowo (2)
(1) Accounting Department, Universitas Negeri Manado, Manado, Indonesia ,
(2) Accounting Department, Universitas Negeri Manado, Manado, Indonesia
27-39
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1716

Governor age and fraud in Indonesia: Examining the roles of transparency, accountability, and integrity

10.20885/jaai.vol29.iss1.art4
Ramadona Simbolon (1)
(1) Accounting Department, Universitas Islam Sumatera Utara, Medan, Indonesia
40-52
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1010

An investigation of antecedents and outcomes of accounting information quality: Evidence from SMEs

10.20885/jaai.vol29.iss1.art5
Ayke Nuraliati (1), Ayi Astuti (2), Tamy Ali Januarty (3), Ahmad Johan (4), Dedi Sudarmadi (5)
(1) Department of Accounting, Universitas Langlangbuana, Bandung, Indonesia ,
(2) Department of Accounting, Universitas Langlangbuana, Bandung, Indonesia ,
(3) Department of Accounting, Universitas Langlangbuana, Bandung, Indonesia ,
(4) Department of Accounting, Universitas Langlangbuana, Bandung, Indonesia ,
(5) Department of Accounting, Universitas Langlangbuana, Bandung, Indonesia
53-63
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877

Audit delay, corporate operational complexity, and Computer-Assisted Audit Techniques (CAATs)

10.20885/jaai.vol29.iss1.art6
Lia Dahlia Iryani (1), Ida Farida (2), Sri Rosanti (3), Syahdatul Maulida (4)
(1) Department of Banking and Finance, Vocational School, Pakuan University, Bogor, Indonesia ,
(2) Department of Accounting, Faculty of Economics and Business, Pakuan University, Bogor, 16129, Indonesia ,
(3) Department of Banking and Finance, Vocational School, Pakuan University, Bogor, 16129, Indonesia ,
(4) Department of Master of Islamic Economics, Faculty of Sharia Economics and Business, Tazkia University, Bogor, Indonesia
64-78
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1438

The impact of audit committee and audit partner tenure on tax avoidance in banking

10.20885/jaai.vol29.iss1.art7
Sari Dewi (1), Joice Halim (2), Supriyanto Supriyanto (3), Handoko Karjantoro (4), Hendi Hendi (5)
(1) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia ,
(2) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia ,
(3) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia ,
(4) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia ,
(5) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia
79-90
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1488

The effect of corporate governance, tax avoidance, and profitability on earnings management

10.20885/jaai.vol29.iss1.art8
Tri Siwi Nugrahani (1), Yuni Purwanti (2), Rifqi Muhammad (3), Evi Grediani (4)
(1) Accounting Department, Faculty of Business and Law, Universitas PGRI Yogyakarta, Yogyakarta, Indonesia ,
(2) Accounting Department, Faculty of Business and Law, Universitas PGRI Yogyakarta, Yogyakarta, Indonesia ,
(3) Accounting Department, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(4) Politeknik YKPN, Yogyakarta, Indonesia
91-101
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1843

Using Artificial Intelligence can increase academic fraud in Generation Z

10.20885/jaai.vol29.iss1.art9
Kazia Laturette (1), Adelia Syahrani (2), Louisa Octavica (3)
(1) Department of Accounting, Universitas Ciputra, Surabaya, Indonesia ,
(2) Department of Accounting, Universitas Ciputra, Surabaya, Indonesia ,
(3) Department of Accounting, Universitas Ciputra, Surabaya, Indonesia
102-118
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1421

The development of fraud prevention policies in the public sector: A bibliometric analysis

10.20885/jaai.vol29.iss1.art10
Serah Novarida Mabel (1), Payamta Payamta (2), Jaka Winarna (3)
(1) Master of Accounting Study Program, Universitas Sebelas Maret, Surakarta, Indonesia ,
(2) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia ,
(3) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia
119-133
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1367

Religiosity and tax: A systematic review

10.20885/jaai.vol29.iss1.art11
Galih Wicaksono (1), Wahyu Widarjo (2)
(1) Taxation Study Program, Universitas Jember, Jember, Indonesia ,
(2) Accounting Study Program, Universitas Sebelas Maret, Surakarta, Indonesia
134-147
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940

Innovation as a strategic moderator in the link between corporate governance, interest coverage ratio, and financial distress

10.20885/jaai.vol29.iss1.art12
Nurdian Susilowati (1), Nurhalizah Nurhalizah (2)
(1) Department of Accounting Education, Universitas Negeri Semarang, Semarang, Indonesia ,
(2) Department of Accounting Education, Universitas Negeri Semarang, Semarang, Indonesia
148-158
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667

The role of sustainable growth rate in mediating liquidity, profitability, and company size on financial performance

10.20885/jaai.vol29.iss1.art13
Teguh Erawati (1), Hadri Kusuma (2), Stefania Dai Suban (3), Fuadhillah Kirana Putri (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
159-171
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1282

Financial sustainability research: A bibliometric analysis of global scholarly output

10.20885/jaai.vol29.iss1.art14
Muhammad Rifqi Arif Munandar (1), Setianingtyas Honggowati (2), Farah Ordina Ardha Sukma (3)
(1) Department of Accounting, Faculty of Economics and Business, Sebelas Maret University, Surakarta, Indonesia ,
(2) Department of Accounting, Faculty of Economics and Business, Sebelas Maret University, Surakarta, Indonesia ,
(3) Department of Accounting, Faculty of Economics and Business, Sebelas Maret University, Surakarta, Indonesia
172-182
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515

Corporate Social Responsibility disclosure: A study on audit committee, audit quality, and company size

10.20885/jaai.vol29.iss1.art15
Yurik Prastika Rahayu (1), Reni Yendrawati (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
183-193
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896