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

View Vol. 2 No. 1 (2025): October 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)

DOI: https://doi.org/10.65440/jaa.v2i1
Published: 30-10-2025

Articles

  • Determinants of Audit Delay: Evidance from Profitability, Leverage, Firm Size, and Audit Committe

    Nabila Fary Adiyana
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    R Taufik Hidayat
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Keri Boru Hotang
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    1 - 16
    DOI: https://doi.org/10.65440/y58jfn81
    Abstract View: 83, PDF Download: 76

  • The Influence of Debt Covenants, Managerial Ownership, Political Costs, and Litigation Risk on Accounting Conservatism

    Steviana Roosma
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Eliana Eliana
    Sekolah Tinggi Ilmu Ekonomi Sabang, Aceh, Indonesia,
    Dhaniel Hutagalung
    Universitas Insan Pembangunan Indonesia, Banten, Indonesia,
    17 - 31
    DOI: https://doi.org/10.65440/jaa.v2i1.140
    Abstract View: 52, PDF Download: 54

  • The Effect Of Liquidity, Asset Management, Sales Growth, And Good Corporate Governance On Company Value In The Automotive And Components Subsector Periode 2017 – 2024

    Theresia Aulia Pasaribu
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Ramses Pakpahan
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia ,
    32 - 47
    DOI: https://doi.org/10.65440/jaa.v2i1.141
    Abstract View: 39, PDF Download: 42

  • The Effect of Professional Skepticism, Auditor Experience, and the Application of Ethical Rules on Fraud Detection

    Rivaldo Martua
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Rifkiansyah Al Hafidz
    Universitas Negeri Semarang, Semarang, Indonesia,
    Grace Angelica
    Universitas Gunadharma, Jakarta, Indonesia,
    48 - 58
    DOI: https://doi.org/10.65440/jaa.v2i1.95
    Abstract View: 56, PDF Download: 58

  • The Effect of Capital Expenditure, Growth Opportunity, Investment Opportunity Set and Dividend Policy on Firm Value

    Pradhika Karina Putri
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Shella Segara
    Universitas Islam Indonesia. Sleman, Indonesia,
    59 - 72
    DOI: https://doi.org/10.65440/jaa.v1i1.159
    Abstract View: 35, PDF Download: 9