Published: December 10, 2025

Articles

The role of institutional quality in moderating tax revenue, revenue-sharing funds from natural resources, and government expenditure on inclusive economic growth

10.20885/jaai.vol29.iss2.art1
Meliza Meliza (1), Akhmad Samsul Ulum (2)
(1) Faculty of Economics and Business, Universitas Pekalongan, Pekalongan, Indonesia ,
(2) Faculty of Economics and Business, Universitas Pekalongan, Pekalongan, Indonesia
195-206
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353

The role of cognitive psychology, internal conditions, and technology utilization in shaping accounting behavior of SMEs

10.20885/jaai.vol29.iss2.art2
Rini Ridhawati (1), Adhitya Bayu Suryantara (2), Nurabiah Nurabiah (3), Eni Indriani (4)
(1) Department of Accounting, University of Mataram, Mataram, Indonesia ,
(2) Department of Accounting, University of Mataram, Mataram, Indonesia ,
(3) Department of Accounting, University of Mataram, Mataram, Indonesia ,
(4) Department of Accounting, University of Mataram, Mataram, Indonesia
207-218
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244

ESG performance and dividend policy: The moderating role of family ownership in Indonesia

10.20885/jaai.vol29.iss2.art3
Ni Komang Wahyu Trisna Prahbawati (1), Isnalita Isnalita (2)
(1) Department of Accounting, Faculty of Economy and Business, Universitas Airlangga, Surabaya, Indonesia ,
(2) Department of Accounting, Faculty of Economy and Business, Universitas Airlangga, Surabaya, Indonesia
219-233
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216

Sentiment analysis of Indonesia’s new digital Tax Administration System (Coretax)

10.20885/jaai.vol29.iss2.art4
Shelvi Shelvi (1), Adinda Oktaviani Rachdian (2), Gandhi Pawitan (3), Diana Sari (4)
(1) Center for Business Studies, Parahyangan Catholic University, Bandung, Indonesia ,
(2) Center for Business Studies, Parahyangan Catholic University, Bandung, Indonesia ,
(3) Center for Business Studies, Parahyangan Catholic University, Bandung, Indonesia ,
(4) Center for Business Studies, Parahyangan Catholic University, Bandung, Indonesia
234-245
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350

The nexus of stakeholder engagement and sustainability performance: A Systematic literature review and research agenda

10.20885/jaai.vol29.iss2.art5
Nina Nursida (1), Rona Naula Oktaviani (2), Ataina Hudayati (3)
(1) Department of Accounting, Islamic University of Riau, Pekanbaru, Indonesia ,
(2) Department of Accounting, Islamic University of Riau, Pekanbaru, Indonesia ,
(3) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
246-260
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337

Audit fees, audit quality, and auditor performance: Insights from Indonesian professionalism

10.20885/jaai.vol29.iss2.art6
Sigit Handoyo (1), Ninditya Wahyu Febriani (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
261-273
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361

Beyond compliance: How financial reporting practices shape tax behavior among growing MSME’S

10.20885/jaai.vol29.iss2.art7
Nur Zeina Maya Sari (1), Tanty Sondari (2), R. Nana Hadiana (3)
(1) Department of Accounting, Universitas Langlang Buana, Bandung, Indonesia ,
(2) Department of Accounting, Universitas Langlang Buana, Bandung, Indonesia ,
(3) Department of Accounting, Universitas Langlang Buana, Bandung, Indonesia
274-285
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168

The effect of ESG performance on firm value: financial performance as a mediating variable

10.20885/jaai.vol29.iss2.art8
Dzulhijah Alkayyis Rayis (1), Ahmad Juanda (2), Agung Prasetyo Nugroho Wicaksono (3)
(1) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Malang, Malang, Indonesia ,
(2) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Malang, Malang, Indonesia ,
(3) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Malang, Malang, Indonesia
286-297
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490

Exploring behavioral drivers of tax compliance: The mediating role of attitude and moral value

10.20885/jaai.vol29.iss2.art9
Oktavianti Oktavianti (1), Tibrani Tibrani (2), Jayana Salesti (3)
(1) Postgraduate School of Management, Universitas Riau Kepulauan, Batam, Indonesia ,
(2) Department of Digital Business, Faculty of Economy and Business, Universitas Riau Kepulauan, Batam, Indonesia ,
(3) Department of Digital Business, Faculty of Economy and Business, Universitas Riau Kepulauan, Batam, Indonesia
298-308
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196

The influence of internal factors, national culture and artificial intelligence on audit technology usage with IT governance as a mediator

10.20885/jaai.vol29.iss2.art10
Recky Syahnal El Natsir (1), Arta Moro Sundjaja (2)
(1) Department of Accounting, Bina Nusantara University, Jakarta, Indonesia ,
(2) Department of Accounting, Bina Nusantara University, Jakarta, Indonesia
309-319
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135

Government performance accountability: The role of IT, internal control, performance-based budgeting, and organizational commitment

10.20885/jaai.vol29.iss2.art11
Ayu Septiana Putri (1)
(1) Department of Accounting, Universitas Pamulang, Banten, Indonesia
320-333
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241

The relationship between carbon emissions intensity and sustainable growth rate: The moderating role of media exposure

10.20885/jaai.vol29.iss2.art12
Muhamad Tohir Amrullah (1), Martdian Ratna Sari (2)
(1) Sekolah Tinggi Manajemen PPM, Jakarta, Indonesia ,
(2) Sekolah Tinggi Manajemen PPM, Jakarta, Indonesia
334-341
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186

ESG, Audit Quality, and Political Connections on Firm Value: The Mediating Role of Leverage and Profitability

10.20885/jaai.vol29.iss2.art13
Jumi Restuningsih (1), Gusni Gusni (2)
(1) Postgraduate School, Widyatama University, Bandung, Indonesia ,
(2) Postgraduate School, Widyatama University, Bandung, Indonesia
342-362
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319

The influence of green board, board size, ROA, and leverage ratio on green innovation

10.20885/jaai.vol29.iss2.art14
Cahya Umi Hamamah (1), Ahmad Juanda (2)
(1) Department of Accounting, Faculty of Economics and Business, University of Muhammadiyah Malang, Malang, Indonesia ,
(2) Department of Accounting, Faculty of Economics and Business, University of Muhammadiyah Malang, Malang, Indonesia
363-378
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114

Enhancing auditors' ability to detect fraud: The influence of brainstorming, integrity, and ethical code implementation

10.20885/jaai.vol29.iss2.art15
Irwansyah Irwansyah (1)
(1) Department of Accounting, Faculty of Economics and Business, University of Bengkulu, Indonesia
379-389
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127