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About the Journal

Journal of Accounting and Auditing is a peer-reviewed academic journal that serves as a forum for the dissemination of high-quality research results and innovative ideas in the fields of accounting, auditing, and related disciplines. Published periodically through an open access system, Journal of Accounting and Auditing is committed to advancing the boundaries of knowledge by promoting intellectual rigor and encouraging collaboration between researchers, academics, and practitioners worldwide.

Articles published in Yayasan Az Zukhruf Cendikia are processed entirely online. Submitted articles will be peer-reviewed by qualified National and international Reviewers. Complete information for article submission and other instructions are available in each issue.

Journal of Accounting and Auditing is published annually in October, January, April, July but accepted articles will be queued in the In-Press edition before being published at the specified time.

For more information, submissions, or inquiries, please visit our website or contact us. 

Journal Title : Journal of Accounting and Auditing
Initials : JAA
Frequency : October, January, April, July 
E-ISSN : 3090-2401
Chief Editor : Dr. Yusuf Faisal
DOI Prefix : 10.65440
Publisher : Yayasan Az Zukhruf Cendikia
WhatsApp : +62 8 111 0 543 1
Accreditation : Non Sinta

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Current Issue

Vol. 2 No. 4 (2026): July 2026
View Vol. 2 No. 4 (2026): July 2026

The Vol. 2 No. 4, July (2026) issue of this journal compiles various scholarly contributions that reflect academic collaboration across both domestic and international institutions. Overall, this edition features 7 institutions from Indonesia located across several cities—namely Sekolah Tinggi Ilmu Ekonomi Tri Bhakti (Bekasi), Semarang State University (Semarang, Central Java), Samarinda State Agricultural Polytechnic (Samarinda), Bina Nusantara University (Jakarta), Universitas Pembangunan Nasional Veteran Jawa Timur (Surabaya), Bina Insani University (Bekasi), and Universitas Terbuka (Jakarta)—along with 2 international institutions, which are Zhejiang Normal University from China (1 institution in Jinhua) and Shahid Bahonar University of Kerman from Iran (1 institution in Kerman). The participation of researchers from these diverse domestic and international locations enriches the scope of research analysis, particularly in the fields of finance, accounting, and corporate governance.

 

       

DOI: https://doi.org/10.65440/jaa.v2i4
Published: 01-07-2026

Articles

  • The Effect of Tax Planning, Intellectual Capital, Financial Performance, and Good Corporate Governance (GCG) on Earnings Management.

    Rivaldo Martua
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Rifkiansyah al Hafiz
    Universitas Negeri Semarang, Jawa Tengah, Indoensia,
    387-399
    DOI: https://doi.org/10.65440/jaa.v2i4.193
    Abstract View: 8, PDF Download: 2

  • Factors Influencing Financial Distress In Indonesian Healthcare and Energy Companies

    Bella Dwimare Mamun
    Sekolah Tinggi ilmu Ekonomi Tri Bhakti, Bekasi Indonesia,
    Ibeakamma Ugochinyere
    Zhejiang Normal University, Jinhua, China,
    400-417
    DOI: https://doi.org/10.65440/jaa.v2i4.201
    Abstract View: 5, PDF Download: 5

  • The Effect of Financial Performance, Activity Ratio, Inflation, and Exchanges Rates  On Financial Distress

    Risma Amalia
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Bayhaqi Muhdava
    Politeknik Pertanian Negeri Samarinda , Samarinda, Indonesia,
    Ika Amalia
    Universitas Bina Nusantara , Jakarta, Indonesia,
    418-434
    DOI: https://doi.org/10.65440/jaa.v2i4.198
    Abstract View: 7, PDF Download: 10

  • Financial Health and Operational Risks of Indonesian Energy Corporations:A Post-Pandemic Evaluation

    Hanipah Hanipah
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Maisarah Nabila
    Universitas Pembangunan Nasional Veteran Jawa Timur, Surabaya, Indonesia,
    Mayla Nurwahidiah
    Universitas Bina Insani, Bekasi, Indonesia,
    435-454
    DOI: https://doi.org/10.65440/jaa.v2i4.199
    Abstract View: 3, PDF Download: 0

  • The Influence of Environtmental Disclosure, Hedging Policy, Capital Structure and Profitability on Firm Value

    Florence Nightingale
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Septian Afoan Gunawan
    Universitas Terbuka, Jakarta, Indonesia,
    Zangiabadi
    Shahid Bahonar University of Kerman, Kerman, Iran,
    455-470
    DOI: https://doi.org/10.65440/jaa.v2i4.187
    Abstract View: 3, PDF Download: 1
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