Archives

  • January 2026
    Vol. 2 No. 2 (2026)

    We are pleased to announce the publication of the Journal of Accounting and Auditing (JAA) Volume 2, Number 2, January 2026 edition. This issue marks our continued commitment to disseminating high-quality research in the fields of accounting, auditing, and finance that are relevant to today's evolving business landscape.

    This edition features 10 research articles covering a wide range of contemporary issues, including auditor performance, firm value in the property sector, and critical topics such as Green Intellectual Capital, Islamic Corporate Governance, and carbon emission disclosure. These diverse topics reflect the dynamic nature of accounting science, which is increasingly integrated with Environmental, Social, and Governance (ESG) issues as well as Sharia principles.

    The successful publication of this issue is a result of the active contribution of researchers from various regions across Indonesia. We are honored to collaborate with 10 institutions represented in this edition: Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Universitas Terbuka (Jakarta & Tangerang), Universitas Jendral Achmad Yani, Cimahi, Universitas Sriwijaya, Palembang, Institut Bisnis dan Komunikasi Swadaya Jakarta Timur , Institut Al Fithrah Institute, Surabaya, Politeknik Negeri Jakarta, Depok, Universitas Islam Sunan Gunung Djati, Bandung, University of Balikpapan, Balikpapan, Universitas Bina Sarana Informatika, Bekasi

    We extend our deepest gratitude to the authors for their dedicated research and to the peer reviewers for ensuring the scientific quality of every published article. We hope the articles in this volume provide new insights and make a meaningful contribution to the development of accounting practice and theory in Indonesia and beyond.

    Enjoy your reading.

    Editor in Chief, Journal of Accounting and Auditing (JAA)

  • October 2025
    Vol. 2 No. 1 (2025)

    We are pleased to announce the publication of the Journal of Accounting and Auditing (JAA), Volume 2, Number 1, October 2025 edition. This issue underscores our sustained commitment to the dissemination of rigorous research in the fields of accounting, auditing, and corporate governance, particularly as they intersect with contemporary business dynamics and evolving market complexities.

    The October 2025 edition is distinguished by its extensive and inclusive scholarly collaboration. It reflects a robust synergy among various higher education institutions across Indonesia, demonstrating a resilient research culture that spans the geographical breadth of the archipelago—from the western regions to the central heartlands.

    We wish to extend our formal appreciation to the contributing authors whose institutional affiliations represent a significant geographical plurality, including: Bekasi: Consistently represented by scholars from Sekolah Tinggi Ilmu Ekonomi Tri Bhakti; Aceh: Through contributions from Sekolah Tinggi Ilmu Ekonomi Sabang; Banten: Represented by Universitas Insan Pembangunan Indonesia; Semarang: Research insights from Universitas Negeri Semarang; Jakarta: Represented by Universitas Gunadharma; Sleman/Yogyakarta: Through the scholarly work of Universitas Islam Indonesia.

    This institutional diversity enriches the scientific discourse presented in this volume. The manuscripts comprise a wide range of analytical inquiries, including empirical studies on audit delay determinants, accounting conservatism, firm valuation within the automotive subsector, fraud detection mechanisms, as well as the impact of dividend policies and investment opportunities on corporate value.

    We express our profound gratitude to the authors for their intellectual contributions and to the peer reviewers for their meticulous evaluations, which ensure that the manuscripts adhere to high standards of methodological rigor and academic integrity.

    Ultimately, we anticipate that the findings published in this issue will offer valuable theoretical and practical insights for practitioners, academics, and students alike, serving as a catalyst for future innovative research.

    Editor-in-Chief Journal of Accounting and Auditing (JAA)

  • July 2025
    Vol. 1 No. 4 (2025)

    We are pleased to present the Journal of Accounting and Auditing Vol. 1, Issue 4 (July 2025), featuring a collection of recent scholarly works in the fields of accounting and auditing. This edition includes five selected articles that explore key factors influencing audit judgment, audit quality, and fraud detection, with in-depth empirical approaches relevant to current professional practices.

    Contributors from various universities across Indonesia offer diverse perspectives drawn from both academic and practical backgrounds. The topics covered include professional ethics, time pressure, professional skepticism, religiosity, and task complexity in auditing, along with several moderating variables that enrich the analysis. These studies reflect the real-world dynamics and challenges faced by auditors in fulfilling their responsibilities.

    We hope this journal serves as a valuable source of knowledge for academics, students, and practitioners seeking to deepen their understanding and improve research quality in the field of accounting and auditing. Happy reading, and may this edition inspire future research and better practices.

  • April 2025
    Vol. 1 No. 3 (2025)

    We express our gratitude for the publication of the Journal of Accounting and Audit, Volume 1 Number 3 of 2025 (April Edition). This edition contains a number of scientific articles discussing current topics in the fields of accounting and auditing, written by authors from various educational institutions in Indonesia. Each article offers a valuable academic contribution, both in terms of theory and practice, and involves a research approach that is relevant to the dynamics of the accounting world.   The topics discussed include the influence of internal control and human resource competence on fraud prevention, the complexity of auditors' tasks and experience in audit decision making, and the role of professional ethics and organizational commitment in improving auditor performance. Last but not least, this edition also presents case studies of fraud behavior in certain companies.   We hope that this publication can be a useful reference for academics, practitioners, and researchers in broadening their horizons and supporting the development of science in the field of accounting. Happy reading and hopefully useful.

  • January 2025
    Vol. 1 No. 2 (2025)

    This Volume 1 Number 2 Year 2025 Publication contains scientific articles with various accounting and auditing topics and different affiliations. Enjoy reading and citing the articles contained in our publication in this edition. In this issue, we are proud to present articles resulting from the research of authors affiliated with six esteemed universities in Indonesia. Their participation reflects the importance of inter-university collaboration in advancing knowledge in the fields of accounting and auditing

  • October 2024
    Vol. 1 No. 1 (2024)

    This Volume 1 Number 1 Year 2024 Publication contains scientific articles with various accounting and auditing topics and different affiliations. Enjoy reading and citing the articles contained in our publication in this edition.