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 26, No 2 (2022)
Volume 26, Number : 2
December 29, 2022
Current Issue

Current Issue

Vol 27, No 1 (2023)

This issue is an in-press edition for JAAI Vol 27, No 1 (2023)

Published: June 28, 2023

Articles

Determining factors of sustainability report using the institutional isomorphism theory approach

10.20885/jaai.vol27.iss1.art1
Tri Siwi Nugrahani (1), Hadri Kusuma (2), Johan Arifin (3), Rifqi Muhammad (4)
(1) Department of Accounting, Universitas PGRI, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(3) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(4) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
1-10
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259

The power of sharing the case of Sederhana (SA) restaurants in Indonesia

10.20885/jaai.vol27.iss1.art2
Muhammad Akhyar Adnan (1)
(1) Department of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia
11-20
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106

Earnings persistence determinant in Indonesia’s consumer goods companies

Hanum Paramaratri (1), Christina Tri Setyorini (2), Irianing Suparlinah (3)
(1) Accounting Department, Universitas Jenderal Soedirman, Purwokerto, Indonesia ,
(2) Accounting Department, Universitas Jenderal Soedirman, Purwokerto, Indonesia ,
(3) Accounting Department, Universitas Jenderal Soedirman, Purwokerto, Indonesia

Does accountant CFO matter to auditor?

Gabriella Handoyo (1), Yani Permatasari (2), Nadia Anridho (3), Khairul Anuar Kamarudin (4), Agnes Aurora Ngelo (5)
(1) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia ,
(2) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia ,
(3) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia ,
(4) University of Wollongong in Dubai, Dubai, United Arab Emirates ,
(5) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia

Assessing determinant of firm value: Indonesia conventional bank analysis

Febrina Rahmi Rahmi (1), Muhammmad Arfan (2), Mulia Saputra (3)
(1) Universitas Syiah Kuala ,
(2) Universitas Syiah Kuala ,
(3) Universitas Syiah Kuala

Determinants of green organizational identity and its impact on green competitive strategy

Desak Nyoman Sri Werastuti Desak (1)
(1) Universitas Pendidikan Ganesha, Bali, Indonesia

Individual taxpayer’s compliance during covid-19 pandemic

Umi Sulistiyanti (1), Pratidina Evi Damayanti (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia

Financial distress and earnings management before and during COVID-19 pandemic

Novy Fajriati (1), Ersa Tri Wahyuni (2), Dini Rosdini (3)
(1) Universitas Padjadjaran, Bandung, Indonesia ,
(2) Universitas Padjadjaran, Bandung, Indonesia ,
(3) Universitas Padjadjaran, Bandung, Indonesia

The impact of profitability, leverage, managerial ownership, and dividend payout ratio on income smoothing

Suwaldiman Suwaldiman (1), Rifda Nafiesah Lubis (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia

Internal control Weaknesses: Its relationship with local government characteristics and follow-up on audit results

Dwi Nurmala Sari (1), Dewi Darmastuti (2)
(1) Universitas Pembangunan Nasional Veteran Jakarta, Depok, Indonesia ,
(2) Universitas Pembangunan Nasional Veteran Jakarta, Depok, Indonesia
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