Published: June 1, 2026

Articles

How does corporate governance influence the corporate SDG reporting?

10.20885/jaai.vol30.iss1.art1
Nina Febriana Dosinta (1), Farradesty Cahyaning Tyas (2)
(1) Department of Accounting, Universitas Tanjungpura, Pontianak, Indonesia ,
(2) Department of Accounting, Universitas Tanjungpura, Pontianak, Indonesia
1-14
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238

Environmental education and ecological sensitivity shaping economics students behavior in Indonesia

10.20885/jaai.vol30.iss1.art2
Mila Indriastuti (1), Arief Budi Wardana (2), Dhian Adhetiya Safitra (3), Pardomuan Robinson Sihombing (4)
(1) Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr. Hamka, Jakarta, Indonesia ,
(2) Diploma Program in Taxation, Politeknik Keuangan Negara STAN, Indonesia ,
(3) Diploma Program in Public Asset Management, Politeknik Keuangan Negara STAN, Indonesia ,
(4) Badan Pusat Statistik, Indonesia
15-28
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103

Determining greenwashing in global ESG research: A bibliometric analysis of themes, trends, and regional focus

10.20885/jaai.vol30.iss1.art3
Dianwicaksih Arieftiara (1), Marziana Madah Marzuki (2)
(1) Universitas Pembangunan Nasional “Veteran” Jakarta, Indonesia ,
(2) Universiti Teknologi MARA, Cawangan Kelantan, Malaysia
29-45
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139

New fraud diamond theory: Why people commit fraudulent financial statements?

10.20885/jaai.vol30.iss1.art4
Arief Rahman (1), Jenneka Ika Sarundayang (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
46-54
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182

Determinants of personal accounting applications adoption: A perspective of the centennial generation

10.20885/jaai.vol30.iss1.art5
Selvi Saputri (1), Muamar Nur Kholid (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
55-62
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70

Green accounting and firm value: The moderating role of external assurance in Indonesia

10.20885/jaai.vol30.iss1.art6
Nandina Putri Wiguna (1), Sriwidharmanely (2), Berto Usman (3)
(1) Department of Accounting, Faculty of Economy and Business, Universitas Bengkulu, Bengkulu, Indonesia ,
(2) Department of Accounting, Faculty of Economics and Business, Universitas Bengkulu, Bengkulu, Indonesia ,
(3) Department of Management, Faculty of Economics and Business, Universitas Bengkulu, Bengkulu, Indonesia
63-76
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336

Related-party transactions, profitability, and tax avoidance: Evidence from Indonesia’s VAT reform

10.20885/jaai.vol30.iss1.art7
Desy Miranda Christine Tampubolon (1), Andang Wirawan Setiabudi (2)
(1) Faculty of Business and Social Innovation, Universitas Katolik Indonesia Atma Jaya, Jakarta, Indonesia ,
(2) Faculty of Business and Social Innovation, Universitas Katolik Indonesia Atma Jaya, Jakarta, Indonesia
77-84
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242

Work-family conflict and ethical orientation as predictors of auditor turnover intention: The mediating role of job satisfaction

10.20885/jaai.vol30.iss1.art8
Sri Yuli Ayu Putri (1)
(1) Faculty of Economics, Universitas Bina Insani, Jawa Barat, Indonesia
85-94
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116

Digital tax transformation and compliance behaviour: The moderating role of social norms in Indonesian corporate tax system

10.20885/jaai.vol30.iss1.art9
Sabar Pardamean Lumbantobing (1), Yudhistira Adwimurti (2)
(1) Faculty of Economic & Business, IPWIJA, Jawa Barat, Indonesia ,
(2) Faculty of Economic & Business, Prof. Dr. Moestopo (Beragama) University, Jakarta, Indonesia
95-111
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68

Digital transformation in accounting: Emerging technologies, ethics, and regulation

10.20885/jaai.vol30.iss1.art10
Amalia Sudirman (1)
(1) Faculty of Economics, Universitas Negeri Yogyakarta, Yogyakarta, Indonesia
112-128
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105

Islamic accountants and the quest for professionalization in Indonesia: Opportunities, challenges, and institutional legitimacy

10.20885/jaai.vol30.iss1.art11
Aviandi Okta Maulana (1)
(1) Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
129-140
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53

Revisiting the last four decades of discussion on artificial intelligence in accounting literature: Assessing past and guiding for future research

10.20885/jaai.vol30.iss1.art12
Sigit Pamungkas (1), Dhiona Ayu Nani (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Teknokrat Indonesia, Lampung, Indonesia
141-154
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97

CSR moderation in the relationship between green investment, CEO gender, environmental cost, and firm value

10.20885/jaai.vol30.iss1.art13
Hendra Galuh Febrianto (1), Andry Priharta (2), Luqman Hakim (3), Amalia Indah Fitriana (4), Ahmad Fariz bin Ali (5)
(1) Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia & Faculty of Economics and Business, Universitas Muhammadiyah Jakarta, Indonesia ,
(2) Faculty of Economics and Business, Universitas Muhammadiyah Jakarta, Indonesia ,
(3) Faculty of Economics and Business, Universitas Muhammadiyah Jakarta, Indonesia ,
(4) Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia ,
(5) Universiti Teknologi Malaysia, Johor, Malaysia
155-166
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87

The role of tax literacy on MSME tax compliance: The mediating effect of public trust and the moderating role of Kalosara

10.20885/jaai.vol30.iss1.art14
Abdul Rachman Rika (1), Agus Ismaya Hasanudin (2), Tri Lestari (3), Wulan Retnowati (4)
(1) Halu Oleo University, Kendari, Indonesia ,
(2) Sultan Ageng Tirtayasa University, Banten, Indonesia ,
(3) Sultan Ageng Tirtayasa University, Banten, Indonesia ,
(4) Sultan Ageng Tirtayasa University, Banten, Indonesia
167-179
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53

Corporate governance mechanism and Corporate Social Responsibility disclosure: evidence from emerging market

10.20885/jaai.vol30.iss1.art15
Peni Nugraheni (1), Annisa Balqis Budhiani (2), Nurul Nazlia Jamil (3)
(1) Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia ,
(2) Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia ,
(3) Universiti Sains Islam Malaysia, Negeri Sembilan, Malaysia
180-189
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54

Tax avoidance, capital structure, and firm value: The moderating role of profitability in LQ45 companies post-pandemic

10.20885/jaai.vol30.iss1.art16
Atika Purnamasari (1), Petty Aprilia Sari (2), Husin Husin (3), Yohanes August Goenawan (4)
(1) Department of Accounting, Institut Putra Perdana Indonesia, Tangerang, Indonesia ,
(2) Department of Accounting, Institut Putra Perdana Indonesia, Tangerang, Indonesia ,
(3) Department of Accounting, Institut Putra Perdana Indonesia, Tangerang, Indonesia ,
(4) Department of Accounting, Institut Putra Perdana Indonesia, Tangerang, Indonesia
190-204
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70

A mixed-method analysis of fraud awareness, fraud literacy, public service motivation, professional scepticism, and corruption

10.20885/jaai.vol30.iss1.art17
Ach Maulidi (1)
(1) Department of Accounting, University of Surabaya, Surabaya, Indonesia
205-223
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65

Board gender diversity, financial performance, ESG and audit committee: Capturing ‘glass cliff’ phenomenon in emerging market

10.20885/jaai.vol30.iss1.art18
Alfa Lailatin Nikmah (1), Tito IM. Rahman Hakim (2), Hendra Sanjaya Kusno (3)
(1) Faculty of Economics and Business, University of Trunojoyo Madura, Bangkalan, Indonesia ,
(2) Faculty of Economics and Business, University of Trunojoyo Madura, Bangkalan, Indonesia ,
(3) Faculty of Economics and Business, Politeknik Negeri Balikpapan, Balikpapan, Indonesia
224-238
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57

Green innovation and firm value: Does founder leadership really matter?

Paulina Sutrisno (1), Naflah Rahmatunnisa (2)
(1) Department of Accounting, Trisakti School of Management, Jakarta, Indonesia ,
(2) Department of Accounting, Trisakti School of Management, Jakarta, Indonesia

Symbolic compliance or substantive transparency? Sustainability reporting, corporate attributes, and financial reporting quality in Indonesia

Yuliani Almalita (1), Almaida Dwi Kusuma (2)
(1) Sekolah Tinggi Ilmu Ekomomi Trisakti, Jakarta, Indonesia ,
(2) Sekolah Tinggi Ilmu Ekomomi Trisakti, Jakarta, Indonesia