Jurnal Akuntansi dan Auditing Indonesia

1

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


Journal Homepage Image


Vol 25, No 2 (2021)

Table of Contents

Articles

 
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
PDF
107-114
 
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
PDF
115-124
 
Ria Karina(1),
(1) Accounting Study Program, Universitas Internasional Batam, Batam City, Indonesia
PDF
125-135
 
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
PDF
136-151
 
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
PDF
152-160
 
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
PDF
161-169
 
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
PDF
170-182
 
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
PDF
183-193
 
Muhammad Taufik(1),
(1) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia
PDF
194-208
 
Accrual earnings management: Evidence from IPOs firms in Indonesia
Januri Januri(1),
(1) Department of Accounting, Universitas Muhammadiyah Sumatera Utara, Medan, Indonesia