Jurnal Akuntansi dan Auditing Indonesia (JAAI)
Jurnal yang diterbitkan oleh Universitas Islam Indonesia dan IAI-KAPd
Jurnal Akuntansi dan Auditing Indonesia (JAAI)
Jurnal Akuntansi dan Auditing Indonesia (JAAI; English: Indonesian Journal of Accounting and Auditing) is published by the Accounting Department at the Faculty of Economics, Islamic University of Indonesia in collaboration with IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik). The journal is published twice a year in June and December and focuses on the fields of accounting and auditing, particularly in developing countries.
Bidang: Keuangan, Perbankan, Akuntansi & Ekonometrika
Akreditasi: Terakreditasi Jurnal Nasional (Grade 2) oleh Ristekdikti dengan SK No. 36a/E/KPT/2016.
Artikel
1–20 dari 175 hasil.
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This study decribes and analyzes the rhetorical changes of CSR disclosures of PT Aneka Tambang which relates to the company's environmental conducts in response to institutional pressures.Using a case...
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This study aims to analyze whether musharakah financing applications implemented by Islamic banks in Indonesia have met the requirements of Sharia standards as stipulated in the National Sharia Counci...
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Implementasi Indonesia National Single Window (INSW): suatu Pendekatan Business Intelligence System (BIS) DownloadThis research aims to analyze the factors influencing the implementation of Indonesia National Single Window (INSW) in Directorate of Customs and Excise by Business Intelligence System (BIS) approach....
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Pengaruh Efektivitas Dewan Komisaris, Komite Audit dan Kepemilikan Institusional terhadap Efisiensi Investasi DownloadThis study aims to determine the effect of the effectiveness of the board of commissioners, audit committee, and institutional ownership on the efficiency of corporate investment. In addition to that,...
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This research is an empirical research that aims to determine the effect of fraud diamond toward financial statement fraud on the public companies LQ-45 listed in Indonesia Stock Exchange (IDX) from 2...
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This study aims to investigate the impact of implementation of Enterprise Resource Planning (ERP) system toward company's financial performance. The company's financial performance is measured by the...
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This paper is an empirical research investigating the impact of business strategy toward causality relationship between corporate leverage and its financial performance. Sample used in this study are ...
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Determinan Kebijakan Dividen di Indonesia: Good Corporate Governance (GCG) sebagai Variabel Intervening DownloadThe purpose of this study is to investigate the factors that determine the dividend policy. This study also aims to prove the effect of profitabiliy, liquidity, leverage, and growth on dividend policy...
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This research aims to analyze factors driving the accountability and performance of government as well as exploring qualitatively about accountability and performance of government agencies. In partic...
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This research aims to analyze the factors that motivate a person to perform fraud. These factors include, organizational justice, internal control, compliance compensation, and information asymmetry. ...
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We analysed transparency in 394 local government in Indonesia during 2012-2015 period using sociodemography, fiscal, institutional, and economy factors. Transparency is assessed from the result of tra...
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This research examines the effect of the government size, rebudgeting, previous year cash balance, and budget absorption on end-year cash balance of local governments in Aceh for 2013-2015 periods. Se...
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This study purpose to test the theory of capital structure (grants, equity, profits, savings, deposits, lingkage, subordinated loans and quasy capital) and its effect on sustainability in microfinance...
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Journal article Jurnal Akuntansi dan Auditing Indonesia • 2017This study aims to investigate the effect of information asymmetry toward real earnings management which are moderated by quality of internal audit function. The research design is quantitative method...
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The aim of this study is to examine the relationship between accountability pressure, audit judgment performance, and effort in the Audit Board of the Republic of Indonesia central (BPK RI Central). T...
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Islamic Corporate Social Responsibility Disclosure, Reputasi, Dan Kinerja Keuangan: Studi Pada Bank Syariah Di Indonesia DownloadStudy ini menguji pengaruh pengungkapan Islamic Corporate Social Responsibility (ICSR) terhadap reputasi korporasi, serta kinerja keuangan Perusahaan yang diproxi dengan Return on Asset (ROA) dan Retu...
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Anteseden Dan Konsekuensi Keberhasilan Implementasi Performance-based Budgeting Pada Pemerintah Daerah DownloadTujuan penelitian ini adalah untuk menganalisis dan mendapatkan bukti empiris tentang anteseden dan konsekuensi keberhasilan penganggaran berbasis kinerja Pemerintah Daerah. Hipotesis penelitian ini a...
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Kecurangan sedang menjadi isu yang menonjol karena dampak kerugian yang luar biasa. Para pelaku kecurangan tanpa ragu untuk melakukannya dengan mengorbankan moral dan etika. Penelitian ini bertujuan u...
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Tujuan penelitian ini untuk menguji pengaruh asimetri informasi dan analyst coverage terhadap konservatisma akuntansi. Pendekatan net assets measures digunakan untuk mengukur konservatisma akuntansi. ...
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This study aims to measure the transparency of local financial management in Indonesia by focusing on three main stages (aspects) of local financial management, namely the aspects of planning, impleme...
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