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 2 (2021)
Volume 25, Number : 2
December 22, 2021
Current Issue

Vol 26, No 1 (2022)

Published: June 27, 2022

Barriers to effective corporate governance principles in state-owned enterprises in Zimbabwe

Job Dubihlela (1), Henry Mukono (2)
(1) Department of Internal Auditing and Financial Information Systems, School of Accounting Sciences, Cape Peninsula University of Technology, Cape Town, South Africa ,
(2) Department of Internal Auditing and Financial Information Systems, School of Accounting Sciences, Cape Peninsula University of Technology, Cape Town, South Africa
1-10
401

Corporate social responsibility disclosure before and during the Covid-19 pandemic

Cahyaningsih Cahyaningsih (1), Asty Septyaweni (2)
(1) Department of Accounting, Telkom University, Bandung, Indonesia ,
(2) Department of Accounting, Telkom University, Bandung, Indonesia
11-22
417

Director experience, management compensation and tax avoidance

Sri Asih (1), Doddy Setiawan (2)
(1) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia ,
(2) Center for Fintech and Banking, Universitas Sebelas Maret, Surakarta, Indonesia
23-32
303

Board of commissioners and corporate governance disclosure in Sharia-compliant companies in Indonesia

Peni Nugraheni (1), Syed Musa Alhabshi (2), Romzie Rosman (3)
(1) Department of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia, and IIUM Institute of Islamic Banking and Finance, International Islamic University Malaysia, Kuala Lumpur, Malaysia ,
(2) IIUM Institute of Islamic Banking and Finance, International Islamic University Malaysia, Kuala Lumpur, Malaysia ,
(3) IIUM Institute of Islamic Banking and Finance, International Islamic University Malaysia, Kuala Lumpur, Malaysia
33-40
201

Earnings management, board of directors, and earnings persistence: Indonesian evidence

Wing Wahyu Winarno (1), Krismiaji Krismiaji (2), Handayani Handayani (3), Maria Purwantini (4)
(1) STIE YKPN, Yogyakarta, Indonesia ,
(2) Politeknik YKPN, Yogyakarta, Indonesia ,
(3) Politeknik YKPN, Yogyakarta, Indonesia ,
(4) Politeknik YKPN, Yogyakarta, Indonesia
41-53
235

Governance structure and the tendency to do financial statements fraud

Agung Nur Probohudono (1), Anju Theresia Lubis (2), Ertambang Nahartyo (3), Siti Arifah (4)
(1) Faculty of Economics and Business, Sebelas Maret University, Surakarta, Indonesia ,
(2) Faculty of Economics and Business, Sebelas Maret University, Surakarta, Indonesia ,
(3) Faculty of Economics and Business, Gadjah Mada University, Yogyakarta, Indonesia ,
(4) Faculty of Economics and Business, Tidar University, Magelang, Indonesia
54-64
409

Perceived trustworthiness of artificial intelligence implementation in Indonesia public sector services: Gen Z and Millennial perspectives

Aviandi Okta Maulana (1), Georgius Chandra Herfanda (2), Faradillah Hasan (3)
(1) Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia ,
(2) Faculty of Economics and Business, Universitas Gadjah Mada ,
(3) Faculty of Economics and Business, Universitas Gadjah Mada
65-75
305

The practicality of forensic auditing techniques to detect non-government orgnaisations’ financial statement fraud in South Africa using a proactive approach

Jean Damascene Mvunabandi (1), Bomi Cyril Nomlala (2), Harold Patrick (3)
(1) School of Accounting, Economics and Finance, University of KwaZulu-Natal, South Africa ,
(2) School of Accounting, Economics and Finance, University of KwaZulu-Natal, South Africa ,
(3) School of Accounting, Economics and Finance, University of KwaZulu-Natal, South Africa
76-87
253

Fintech adoption: Its determinants and organizational benefits in Indonesia

Dekar Urumsah (1), Rintan Falah Ispridevi (2), Aris Nurherwening (3), Wirawan Hardinto (4)
(1) Department of Accounting, Universitas Islam Indonesia, 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
88-101
243

Influence of Corporate Social Responsibility Disclosure on financial performance of manufacturing companies listed on Indonesia Stock Exchange

Ayu Chairina Laksmi (1), Adella Puspita Hasri (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
102-109
245
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