Published: February 26, 2026

Articles

Effects of regional information and internal control systems on financial report quality and fraud prevention

10.20885/jca.vol8.iss1.art1
Afidhiena Raisyan Nisa (1), Diana Zuhroh (2), Diyah Sukanti Cahyaningsih (3)
(1) Department of Accounting, Universitas Merdeka, Malang, Malang, Indonesia ,
(2) Department of Accounting, Universitas Merdeka, Malang, Malang, Indonesia ,
(3) Department of Accounting, Universitas Merdeka, Malang, Malang, Indonesia
1-12
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187

Exploring the drivers of firm value in the transportation and logistics industry

10.20885/jca.vol8.iss1.art2
Maya Febrianty Lautania (1), Aura Maghfira Marpaung (2), Nuraini A Nuraini A (3), Adhisyahfitri Evalina Ikhsan (4)
(1) Department of Accounting, University Syiah Kuala, Banda Aceh, Indonesia ,
(2) Department of Accounting, University Syiah Kuala, Banda Aceh, Indonesia ,
(3) Department of Accounting, University Syiah Kuala, Banda Aceh, Indonesia ,
(4) Department of Accounting, University Syiah Kuala, Banda Aceh, Indonesia
13-24
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131

The effect of ESG on financial performance of energy sector companies in Indonesia and Malaysia during 2020–2023

10.20885/jca.vol8.iss1.art3
Ajeng Tita Nawangsari (1), Bima Rafly Fachrezzi (2), Auliyatul Masruroh (3)
(1) Department of Accounting, UIN Sunan Ampel, Surabaya, Indonesia ,
(2) Department of Accounting, UIN Sunan Ampel, Surabaya, Indonesia ,
(3) Department of Accounting, UIN Sunan Ampel, Surabaya, Indonesia
25-42
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334

Determinants of audit quality: A study of auditors at the supreme audit agency of the Republic of Indonesia

10.20885/jca.vol8.iss1.art4
Nadhilah Riswina Hilda (1), Marfuah Marfuah (2), Masetah Ahmad Tarmizi (3)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(3) Faculty of Accountancy, Universiti Teknologi MARA, Perak, Malaysia
43-57
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141

Beyond formal compliance: Evaluation of the whistleblowing system implementation at PT XYZ

10.20885/jca.vol8.iss1.art5
Wildan El Firdausy (1), Desi Adhariani (2), Rachman Untung Budiman (3), Arman Hendiyanto (4), Helen Riyani Tanzil (5)
(1) Department of Accounting, Faculty of Economic and Business, Universitas Indonesia, Indonesia ,
(2) Department of Accounting, Faculty of Economic and Business, Universitas Indonesia, Indonesia ,
(3) Department of Accounting, Faculty of Economic and Business, Universitas Indonesia, Indonesia ,
(4) Department of Accounting, Faculty of Economic and Business, Universitas Indonesia, Indonesia ,
(5) Department of Accounting, Faculty of Economic and Business, Universitas Indonesia, Indonesia
58-73
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107

Audit fee and digital transformation: Managerial ownership impact on sustainability

10.20885/jca.vol8.iss1.art6
Rachmad Satrio Adianto (1), Siti Choiriah (2)
(1) Department of Accounting, Universitas Mercu Buana Jakarta, Jakarta, Indonesia ,
(2) Department of Accounting, Universitas Mercu Buana Jakarta, Jakarta, Indonesia
74-85
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134

Reframing accounting disclosure in Indonesia towards IFRS S1 and S2 adoption

10.20885/jca.vol8.iss1.art7
Ahmad Zaki (1)
(1) Accounting Department, Universitas Gadjah Mada, Yogyakarta, Indonesia
86-101
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197

Taxpayer perceptions of the Coretax System: A TAM–ISSM approach

10.20885/jca.vol8.iss1.art8
Hari Tri Wibowo (1), Dina Mariani (2)
(1) Universitas Bima Sakapenta, Tegal, Indonesia ,
(2) Universitas Bima Sakapenta, Tegal, Indonesia
102-125
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223

Determinants of environmental, social, and governance (ESG) disclosure in Indonesian banking sector

10.20885/jca.vol8.iss1.art9
Anis Silvia (1), Siti Nur Hadiyati (2)
(1) Department of Accounting, Universitas Swadaya Gunung Jati, Cirebon, Indonesia ,
(2) Department of Accounting, Universitas Swadaya Gunung Jati, Cirebon, Indonesia
126-140
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181

Job commitment as a mediator between perceived internal corporate social responsibility and deviant behaviour: The moderating effect of gender

Juanda Surya (1), Fitriani Prastiawati (2)
(1) Accounting Department, Universitas Syiah Kuala, Banda Aceh, Indonesia ,
(2) Universitas Islam Negeri Ar-Raniry, Banda Aceh, Indonesia