Journal Description

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

Vol 25, No 1 (2021)
Volume 25, Number : 1
May 27, 2021
Current Issue

Vol 25, No 2 (2021)

Published: December 22, 2021

The impact on auditors of non-compliance with laws and regulations

Shagaran Rathnasamy (1), Vishad Mahabeer (2)
(1) School of Accounting, Economics and Finance, Faculty of Law and Management Studies, University of KwaZulu-Natal, Pietermaritzburg Campus, South Africa ,
(2) School of Accounting, Economics and Finance, Faculty of Law and Management Studies, University of KwaZulu-Natal, Pietermaritzburg Campus, South Africa
107-114
401

Determinants of financial statements integrity

Reni Yendrawati (1), Mohammad Farid Hidayat (2)
(1) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
115-124
253

Corporate governance and earnings management: Does gender matter?

Ria Karina (1)
(1) Accounting Study Program, Universitas Internasional Batam, Batam City, Indonesia
125-135
227

Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers’ opinions

Panggah Tri Wicaksono (1), Christine Tjen (2), Vitria Indriani (3)
(1) Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Jakarta, Indonesia ,
(2) Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Jakarta, Indonesia ,
(3) Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Jakarta, Indonesia
136-151
227

Continuous monitoring and continuous auditing implementation in Indonesian Higher Education

Yusar Sagara (1), Faisal Akbar (2)
(1) Faculty of Economics and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta, South Tangerang, Indonesia ,
(2) Faculty of Economics and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta, South Tangerang, Indonesia
152-160
183

Managerial ownership and firm value: The role of corporate social responsibility

Luluk M. Ifada (1), Khoirul Fuad (2), Lisa Kartikasari (3)
(1) Department of Accounting, Universitas Islam Sultan Agung, Semarang, Indonesia ,
(2) Department of Accounting, Universitas Islam Sultan Agung, Semarang, Indonesia ,
(3) Department of Accounting, Universitas Islam Sultan Agung, Semarang, Indonesia
161-169
245

Analysis of PSM after implementation of CbCR policy in Indonesia

Adang Hendrawan (1), Ifti Khori Royhan (2), Arfah Habib Saragih (3), Milla Sepliana Setyowati (4)
(1) Department of Fiscal Administrative Science, Universitas Indonesia, Jakarta, Indonesia ,
(2) Department of Fiscal Administrative Science, Universitas Indonesia, Jakarta, Indonesia ,
(3) Department of Fiscal Administrative Science, Universitas Indonesia, Jakarta, Indonesia ,
(4) Department of Fiscal Administrative Science, Universitas Indonesia, Jakarta, Indonesia
170-182
108

Determinants of going concern audit opinion: An empirical study in Indonesia

Arief Bahtiar (1), Neni Meidawati (2), Primanita Setyono (3), Novika Rahma Putri (4), Rizki Hamdani (5)
(1) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(3) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(4) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(5) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
183-193
233

The Influence of the BOD`s characteristics toward corporate social responsibility: Study non financial and financial firms in Indonesia

Muhammad Taufik (1)
(1) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia
194-208
157

Accrual earnings management: Evidence from IPOs firms in Indonesia

Januri (1)
(1) Department of Accounting, Universitas Muhammadiyah Sumatera Utara, Medan, Indonesia
209-218
73
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