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 1 (2022)
Volume 26, Number : 1
June 27, 2022
Current Issue

Current Issue

Vol 26, No 2 (2022)

Published: December 29, 2022

Articles

Analyzing the determining factors of funding speed on equity crowdfunding

10.20885/jaai.vol26.iss2.art1
Ike Arisanti (1), Tri Wahyu Oktavendi (2)
(1) Faculty of Economics and Business, Universitas Muhammadiyah Malang, Malang, Indonesia ,
(2) Faculty of Economics and Business, Universitas Muhammadiyah Malang, Malang, Indonesia
111-118
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326

The effects of Environmental, Social, and Governance (ESG) scores on firm values in ASEAN member countries

10.20885/jaai.vol26.iss2.art2
Paulina Inggita Prabawati (1), Isna Putri Rahmawati (2)
(1) Accounting Department, Universitas Sebelas Maret, Surakarta, Indonesia ,
(2) Accounting Department, Universitas Sebelas Maret, Surakarta, Indonesia
119-129
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548

Fundamental aspects of leverage, profitability and financial distress as mediating variables that influence firm value

10.20885/jaai.vol26.iss2.art3
Sri Hermuningsih (1), Hadri Kusuma (2), Teguh Erawati (3), Anisya Dewi Rahmawati (4)
(1) Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia ,
(2) Accounting Department, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(3) Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia ,
(4) Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia
130-144
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355

Auditor of personality and performance throughout the period of the pandemic

10.20885/jaai.vol26.iss2.art4
Budiandru Budiandru (1)
(1) Universitas Muhammadiyah Prof. Dr. Hamka, Jakarta, Indonesia
145-156
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258

The exploratory study on performance of Village-Owned Enterprises (BUMDes) in Small Regency Bengkulu

10.20885/jaai.vol26.iss2.art5
Dri Asmawanti (1), Vika Fitranita (2), Ratu Eva Febriani (3)
(1) Department of Accounting, Universitas Bengkulu, Bengkulu, Indonesia ,
(2) Department of Accounting, Universitas Bengkulu, Bengkulu, Indonesia ,
(3) Department of Accounting, Universitas Bengkulu, Bengkulu, Indonesia
157-168
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163

Assessing factors influencing people's intention to continuously use e-government systems

10.20885/jaai.vol26.iss2.art6
Arief Rahman (1), Panji Randilla Apriama Pangendra (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
169-177
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161

Gender, religiosity, and fraud: The role of unethical behavior as mediation

10.20885/jaai.vol26.iss2.art7
Yesi Mutia Basri (1), Sabrina Ardhya Putri Rahmola (2), Hariadi (3)
(1) Department of Accounting, Universitas Riau, Pekanbaru, Indonesia ,
(2) Department of Accounting, Universitas Riau, Pekanbaru, Indonesia ,
(3) Department of Accounting, Universitas Riau, Pekanbaru, Indonesia
178-190
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98

An enigmatic term of ‘bean-counter’: A changing phenomenon in Indonesia’s accountant

10.20885/jaai.vol26.iss2.art8
Marko S Hermawan (1), Ayuphita Tiara Silalahi (2)
(1) Department of Management, BINUS Business School, Jakarta, Indonesia ,
(2) Department of Management, BINUS Business School, Jakarta, Indonesia
191-202
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55

Auditor characteristics on tax avoidance by non-financial companies: Evidence from the Indonesia Stock Exchange

10.20885/jaai.vol26.iss2.art9
Rafli Prastiatry Zain (1), Nurmadi Harsa Sumarta (2), Prihatnolo Gandhi Amidjaya (3)
(1) Accounting Department, Universitas Sebelas Maret, Surakarta, Indonesia ,
(2) Accounting Department, Universitas Sebelas Maret, Surakarta, Indonesia ,
(3) Faculty of Economics and Business, Universiti Malaysia Sarawak, Malaysia
203-210
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64

Influence of experience and professional skepticism on audit judgement of government external auditors

10.20885/jaai.vol26.iss2.art10
Sumartono Sumartono (1), Yana Ermawati (2), Tania Meliana Rorong (3)
(1) Department of Accounting, Universitas Yapis Papua, Jayapura, Indonesia ,
(2) Department of Accounting, Universitas Yapis Papua, Jayapura, Indonesia ,
(3) Department of Accounting, Universitas Yapis Papua, Jayapura, Indonesia
211-223
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44
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