Archives

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

    We are proud to release the latest edition, featuring 10 research articles on contemporary issues such as auditor performance, company value, Green Intellectual Capital, Islamic Corporate Governance, and carbon emissions disclosure. This edition is the result of a collaboration between 10 institutions: 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.

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

    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. We wish to extend our formal appreciation to the contributing authors whose institutional affiliations represent a significant geographical plurality, including:  Sekolah Tinggi Ilmu Ekonomi Tri Bhakti; Sekolah Tinggi Ilmu Ekonomi Sabang; Universitas Insan Pembangunan Indonesia; Universitas Negeri Semarang; Universitas Gunadharma; Universitas Islam Indonesia. 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.

  • July 2025
    Vol. 1 No. 4 (2025)

    We are pleased to present Journal of Accounting and Auditing Vol. 1, No. 4 (July 2025), which compiles five selected scholarly articles resulting from a strategic collaboration between STIE Tri Bhakti Bekasi and various renowned institutions, including Universitas Krisnadwipayana, Universitas Panca Sakti, Universitas Pelita Bangsa, Universitas Terbuka, Institut Bisnis dan Komunikasi Swadaya (IBKS), and STKIP Persis Bandung. Through an in-depth empirical approach, this edition explores crucial factors such as professional ethics, time pressure, skepticism, religiosity, and task complexity that influence audit quality and fraud detection. By combining academic and practical perspectives from contributors from across these universities, we hope this collection of studies will serve as a valuable reference, inspiring further research and improving professional practice standards for academics and practitioners in the accounting field.

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

    We express our gratitude for the publication of the Journal of Accounting and Auditing, Volume 1, Number 3, 2025 (April Edition). This edition presents a series of in-depth studies resulting from academic collaborations across leading institutions, including: Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Universitas Panca Sakti, Universitas Bhayangkara Jakarta Raya, Universitas Negeri Jakarta, serta Universitas Krisnadwipayana. The articles presented explore the complex dynamics in the field of auditing and accounting, from fraud prevention to factors that influence the quality of audit judgment, with the hope of providing theoretical and practical contributions to the development of the accounting profession in Indonesia.

  • 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. This edition presents a series of in-depth research exploring the complexities of fraud detection and auditor behavior, the result of collaborative thinking from academics at Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Universitas Bina Sarana Informatika, Universitas Nusa Cendana, Universitas Islam Negeri Syarif Hidayatullah, Universitas Pelita Bangsa, dan Universitas Terbuka Through these diverse institutional perspectives, the articles in this volume critically examine the influence of information asymmetry, professional skepticism, religiosity, and compliance pressure on the integrity of financial reporting and the quality of audit judgment. We hope this collection of scholarly works will enrich the academic discourse for practitioners and academics in the fields of accounting and auditing more broadly.

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

    This edition presents a series of in-depth studies exploring the dynamics of governance, financial performance, and compliance in the contemporary economic context, compiled through collaborative thinking from various leading academic institutions. The main contribution in this volume comes from researchers at the Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, who examine issues ranging from Islamic Social Reporting to the determinants of capital expenditure and bank stock prices. Furthermore, research perspectives are enriched by studies on financial reporting quality and fraud prevention from the Universitas Terbuka, as well as an in-depth analysis of the justice and religiosity dimensions of tax compliance involving a collaboration with the London School of Public Relation (LSPR) Communication & Business Institute. This diversity of institutions reflects our commitment to providing inclusive and high-quality scientific discourse for academics and practitioners.