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Jurnal Akuntansi dan Auditing Indonesia
ISSN 1410-2420 · Universitas Islam Indonesia · 440 artikel di indeks
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Artikel Jurnal
Digital tax transformation and compliance behaviour: The moderating role of social norms in Indonesian corporate tax system
This study examines whether digital tax transformation improves corporate tax compliance and whether social norms condition that effect. The Indonesian setting is relevant because firms have faced a broader digitalisation of tax administration alongside mandatory e-invoicing under PER-03/PJ/2022…
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Artikel Jurnal
New fraud diamond theory: Why people commit fraudulent financial statements?
This study examines the determinants of fraudulent financial statements in Indonesia’s non-bank financial industry by integrating the New Fraud Diamond Theory with Agency Theory. Specifically, it investigates the roles of financial targets, nature of industry, earnings management, and changes in…
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Artikel Jurnal
Determinants of personal accounting applications adoption: A perspective of the centennial generation
This study aims to identify the factors influencing the intention to use a personal accounting application by employing the Technology Acceptance Model (TAM) and the Diffusion of Innovation (DOI) theory. The sampling methods were purposive and convenient, focusing on individuals from the Centennial…
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Artikel Jurnal
How does corporate governance influence the corporate SDG reporting?
This research examines corporate governance in relation reporting of Sustainable Development Goals (SDGs), with institutional ownership as a moderating variable. The sample for this empirical research comprises 71 manufacturing companies listed on the Indonesia Stock Exchange for over seven year…
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Artikel Jurnal
Environmental education and ecological sensitivity shaping economics students behavior in Indonesia
This study investigates the effect of environmental education and ecological sensitivity across different institutional types to environmental behavior among economics and business students in Indonesia. Using a quantitative approach, data were collected through a 35-item questionnaire administered…
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Artikel Jurnal
Determining greenwashing in global ESG research: A bibliometric analysis of themes, trends, and regional focus
This study aims to explore global research trends on greenwashing in the context of ESG practices using a bibliometric approach. By examining co-occurrence of keywords and the geographical origin of publications, this research identifies how greenwashing is conceptualized and studied across…
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Artikel Jurnal
Related-party transactions, profitability, and tax avoidance: Evidence from Indonesia’s VAT reform
This study aims to analyze the effects of related party transactions and profitability on tax avoidance as a form of corporate tax management. High profitability may provide firms with greater opportunities to engage in tax management practices, whereas transactions with related parties may create…
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Artikel Jurnal
Green accounting and firm value: The moderating role of external assurance in Indonesia
This study examines the effect of green accounting on firm value and the moderating role of external assurance in energy sector firms listed on the Indonesia Stock Exchange during 2017–2023. Using a quantitative approach, panel data regression with a Random Effect Model and robust standard errors…
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Artikel Jurnal
Work-family conflict and ethical orientation as predictors of auditor turnover intention: The mediating role of job satisfaction
The present research investigates the influence of Work-Family conflict and ethical orientation on auditors’ turnover intentions, while also examining the mediating role of job satisfaction. Employing a quantitative methodology, the study surveyed 90 married auditors affiliated with public…
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Artikel Jurnal
Symbolic compliance or substantive transparency? Sustainability reporting, corporate attributes, and financial reporting quality in Indonesia
This study investigates the effect of sustainability reporting on financial reporting quality in Indonesian manufacturing companies during 2022–2024. Using 375 firm-year observations from 125 listed firms, this study applies panel data regression with the Random Effects Model (REM). The results…
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Artikel Jurnal
A Mixed-Method Analysis of Fraud Awareness, Fraud Literacy, Public Service Motivation, Professional Scepticism, and Corruption
This study examines whether fraud awareness and fraud literacy reduce corrupt behaviour in public institutions and whether public service motivation and professional scepticism condition these relationships. Drawing on Social Exchange Theory, the study adopts an explanatory sequential mixed-method…
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Artikel Jurnal
Digital transformation in accounting: Emerging technologies, ethics, and regulation
Over the past two decades, numerous studies have explored the intersection of technology and accounting. However, research that specifically examines digital transformation in accounting particularly concerning emerging technologies, ethical risks, and regulatory challenges remains fragmented…
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Artikel Jurnal
Revisiting the last four decades of discussion on artificial intelligence in accounting literature: Assessing past and guiding for future research
This study explores the collection of research articles on AI in an accounting context, particularly on publications covering business, management, and accounting. We analyzed nearly 40 years of research history, attempting to identify relevant publications from the earliest to most recent in the…
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Artikel Jurnal
CSR moderation in the relationship between green investment, CEO gender, environmental cost, and firm value
This study examines the impact of green investment, CEO gender leadership, and environmental expenses on business value, with corporate social responsibility (CSR) serving as a moderating factor. A quantitative methodology was used, with panel data from 11 industrial sector firms listed on the…
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Artikel Jurnal
Islamic accountants and the quest for professionalization in Indonesia: Opportunities, challenges, and institutional legitimacy
This study investigates the professionalization of Islamic accountants in Indonesia, an under-researched area in the Islamic accounting and accounting profession literature. Although Islamic finance has increased the demand for Sharia-compliant reporting and specialized accounting expertise, the…
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Artikel Jurnal
Green innovation and firm value: Does founder leadership really matter?
This study examines the effect of green innovation on firm value and investigates whether CEO founders moderate this relationship. Using purposive sampling, the study analyzes 1,730 firm-year observations from 346 non-financial firms listed on the Indonesia Stock Exchange (IDX) during the 2019–2023…
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Artikel Jurnal
Board gender diversity, financial performance, ESG and audit committee: Capturing ‘glass cliff’ phenomenon in emerging market
This study investigates the effect of board gender diversity on financial performance, using ESG performance and audit committee expertise as moderating variables. Utilizing a purposive sampling approach, a sample of 31 firms from the technology, healthcare, and energy sectors listed on the…
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Artikel Jurnal
Enhancing auditors' ability to detect fraud: The influence of brainstorming, integrity, and ethical code implementation
The increasing incidence of fraud, particularly corruption, underscores the crucial role of auditors in effectively detecting fraudulent activities. This study aims to the influence of brainstorming, integrity, and ethics code implementation on auditors' ability to detect fraud within the Financial…
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Artikel Jurnal
The influence of green board, board size, ROA, and leverage ratio on green innovation
This study examines the influence of the green board committee, board size, return on assets, and debt ratio on green innovation in 79 Indonesian companies listed on the stock exchange. Data analysis used multiple linear regression using STATA and showed that green board committees and larger board…
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Artikel Jurnal
The role of sustainable growth rate in mediating liquidity, profitability, and company size on financial performance
Financial performance has a very strategic importance for the company. This study aims to examine the effect of liquidity, profitability and company size on Sustainable Growth Rate, and the effect of the Sustainable Growth Rate on financial performance for companies. The data used in this study…