Jurnal Akuntansi dan Auditing Indonesia

1Jurnal Akuntansi dan Auditing Indonesia (JAAI) is published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik).

Published twice a year on 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 authors 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. 36a/E/KPT/2016

Vol 24, No 1 (2020) IN PRESS

Table of Contents


Dody Hapsoro(1), Crescentiano Agung Wicaksono(2), Theodora Anindita Primaretka(3),
(1) STIE YKPN Yogyakarta, Indonesia
(2) Akademi Akuntansi YKPN, Yogyakarta, Indonesia
(3) STIE YKPN Yogyakarta, Indonesia
Toni Hartadi(1), Johan Arifin(2),
(1) Magister Akuntansi, Fakultas Ekonomi, Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Fakultas Ekonomi, Universitas Islam Indonesia, Yogyakarta, Indonesia
Muslichah Muslichah(1),
(1) STIE Malangkuçeçwara, Malang, Indonesia
Edy Suprianto(1), Doddy Setiawan(2),
(1) Universitas Islam Sultan Agung, Semarang, Indonesia
(2) Universitas Sebelas Maret, Surakarta, Indonesia
Intiyas Utami(1),
(1) Fakultas Ekonomi dan Bisnis, Universitas Kristen Satya Wacana, Salatiga, Indonesia