Jurnal Akuntansi dan Auditing Indonesia (JAAI)
Jurnal yang diterbitkan oleh 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 193 hasil.
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The study aims to prove moderating effect of political connection to family ownership and how it affects corporate tax aggressiveness. This research contain all non-financial listed companies on Indon...
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Manipulasi Aktivitas Riil pada Perusahaan Manufaktur: Studi Empiris di Bursa Efek Indonesia DownloadThis study aims to empirically analyze the factors that influence management in manipulating real activities. The research design is a quantitative method using secondary data. The sample used in this...
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Corporate Governance, Accounting Information Quality, and Cost of Equity Capital an Indonesia' Evidence DownloadThe purpose of this paper is to discuss empirical research examining the impact of corporate governance practice (CG) and accounting information quality (AIQ) on the cost of equity capital (COEC) in t...
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Due to the current change and development of accounting in Indonesia, accounting students' performance in terms of high Grade Point Average (GPA) alone is not enough. The students must also be able to...
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Direct and Moderating Effects of Organizational Factors on System USAge in Colleges: a Resource-based Perspective DownloadColleges as a non-profit organization engaged in the educational sector have a crucial role, especially in emerging countries. Significant improvement can be achieved by continuously strengthening the...
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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 ca...
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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 ...
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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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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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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 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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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 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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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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This 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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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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