Journal Description




































Journal Title: Jurnal Akuntansi dan Auditing Indonesia
Initial: JAAI
Frequency: 2 issues every year (June, December)
DOI: Prefix 10.20885 by
ISSN: 2528-6528 (online) | 1410-2420 (print)
Editor-in-Chief: Prof. Dr. Rifqi Muhammad
Managing Editor: Rizki Hamdani
Publisher: Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)

Jurnal Akuntansi dan Auditing Indonesia (JAAI) is published by Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik).

Published twice a year in June and December, JAAI is a media of communication and reply forum for scientific works especially concerning the field of the accounting and auditing studies of developing countries. Papers presented in JAAI are solely the author's responsibility. The editorial board may edit without changing the substance of the papers.

Accredited by Ministry of Research, Technology & Higher Education of The Republic Indonesia, Decree No. 200/M/KPT/2020

Jurnal Akuntansi dan Auditing Indonesia (JAAI) is currently indexed in:
   
 

    

 
Vol 27, No 2 (2023)
Volume 27, Number : 2
December 20, 2023
Current Issue

Current Issue

Vol 28, No 1 (2024)

Published: June 25, 2024

Articles

Independence and objectivity of internal auditors within provincial governance systems

10.20885/jaai.vol28.iss1.art1
Awonke Geqeza (1), Jobo Dubihlela (2)
(1) Cape Peninsula University of Technology, Internal Auditing & FIS - School of Accounting Sciences Cape Town, Republic of South Africa ,
(2) University of KwaZulu-Natal, Durban, Republic of South Africa
1-10
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506

Directors tenure diversity and corporate sustainability performance: The non-linear evidence from Indonesia public listed companies

10.20885/jaai.vol28.iss1.art2
Ardianto Ardianto (1), Suham Cahyono (2), Iman Harymawan (3)
(1) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia ,
(2) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia ,
(3) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia
11-25
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197

te Social Responsibility (CSR) and Good Corporate Governance (GCG) Influence on Corporate Financial Performance

10.20885/jaai.vol28.iss1.art3
Reni Yendrawati (1), Amalia Kinanti (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
26-35
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509

Politically connected audit committees and ESG reporting

10.20885/jaai.vol28.iss1.art4
Kusharyanti (1), Sri Astuti (2), Marita (3)
(1) Department of Accounting, UPN “Veteran”, Yogyakarta, Indonesia ,
(2) Department of Accounting, UPN “Veteran”, Yogyakarta, Indonesia ,
(3) Department of Accounting, UPN “Veteran”, Yogyakarta, Indonesia
36-44
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291

Moderation of tax attitudes on the relationship of knowledge and tax incentives on sustainable MSMEs performance

10.20885/jaai.vol28.iss1.art5
Diana Sari (1), Ahmad Johan (2)
(1) Department of Accounting, Universitas Widyatama, Bandung, Indonesia ,
(2) Department of Management, Universitas Langlang Buana, Bandung, Indonesia
45-53
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286

Value relevance of fair value hierarchy

10.20885/jaai.vol28.iss1.art6
Mursalam Salim (1)
(1) Department of Accounting, Universitas Yapis Papua, Papua, Indonesia
54-62
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127

The impact of it governance on audit outcomes and footnote readability for public companies in Indonesia

10.20885/jaai.vol28.iss1.art7
Indah Wulan Utama (1), Nadia Anridho (2)
(1) Department of Accounting, Airlangga University, Surabaya, Indonesia ,
(2) Department of Accounting, Airlangga University, Surabaya, Indonesia
63-76
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324

An effect of environmental disclosure on financial performance of manufacturing companies in Indonesia and Singapore

10.20885/jaai.vol28.iss1.art8
Noor Endah Cahyawati (1), Almas Azizah (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
77-85
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229

The influence of performance measurement systems and supervisor trustworthiness on knowledge sharing

10.20885/jaai.vol28.iss1.art9
Taufiq Taufiq (1), Mahfud Sholihin (2)
(1) Inspectorate, Badan Riset dan Inovasi Nasional, Indonesia ,
(2) Department of Accounting, Universitas Gadjah Mada, Yogyakarta, Indonesia
86-94
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184

Fraud threats: How organization improves the anti-fraud team quality?

10.20885/jaai.vol28.iss1.art10
Kharisma Fatmalina Fajri (1), Hendi Yogi Prabowo (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
95-103
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196
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