Editor-in-Chief
Sofik Handoyo, Department of Accounting, Faculty of Economics and Business, Universitas Padjadjaran, Indonesia
Section Editors
- Devianti Yunita Harahap, Department of Accounting, Faculty of Economics and Business, Universitas Padjadjaran, Indonesia
- Sri Mulyani, Department of Accounting, Faculty of Economics and Business, Universitas Padjadjaran, Indonesia
- Dedik Nur Triyanto, Telkom University, Indonesia
- Zaldy Adrianto, Accounting, Faculty of Economics and Business, Universitas Padjadjaran, Indonesia
- Adhi Alfian, Accounting, Faculty of Economics and Business, Universitas Padjadjaran, Indonesia
- Ivan Yudianto, Tax Administration, Faculty of Economics and Business, Universitas Padjadjaran, Indonesia
Journal of Accounting Auditing and Business (JAAB) is published by the Faculty of Economics and Business, Universitas Padjadjaran. JAAB provides opportunities for academicians, professionals, and university students to publish their articles. Journal of Accounting Auditing and Business (JAAB) accepts articles in accounting, auditing, and business-related subjects, as well as any research methodology that meets the standards established for publication in the journal.
The journal covers fields of study including Financial Accounting, Auditing, Management Accounting, Public Sector Accounting, Information Systems, Taxation, Finance, Business, and Management.
Journal of Accounting Auditing and Business (JAAB) is an electronic journal (Online ISSN: 2614-3844). The journal was previously managed using the Open Journal Systems (OJS) platform and has now migrated to the Digital Commons platform (DOI: https://doi.org/10.24198/jaab). JAAB has been indexed in Sinta, Google Scholar, Crossref, Garuda, and Neliti.Recent Content
Analysis of the determinants of cash holdings and the implications for local government spending effectiveness in West Java
Ismail Marzuki Randos and Nia Suciyati
The determinants of internal fraud using the fraud hexagon framework: a study of the banking sector listed on the Indonesia Stock Exchange
Annisa Zikria, Srihadi Winarningsih, and Faoziah Ulfah Fatmawati
Audit expectation gap factors and stakeholders’ confidence in Nigerian quoted firms
Abdul-Azeez Adeniyi Alao, Okikijesu Olaide Olaniyan, and Olumayowa Ayorinde Jacob
Determinants of forward-looking information disclosures among nonfinancial firms in an emerging economy
Ikponmwosa Michael Igbinovia and Oluwaseun Joy Rapheal
The influence of family ownership, family involvement, and founder generation on dividend policy: evidence from non-cyclical consumer family firms in Indonesia (2019–2023)
Matteo Firdaus, Dini Rosdini, and Runita Arum Kanti
Analysis of the Impact of Transfer Funds and Local Revenue on Government Capital Expenditure in Regencies/Cities in West Java: Testing the Existence of the Flypaper Effect
Maulani Dwi Asmarawati and Ismail Marzuki Randos
The Influence of Internal Control Systems, Whistleblowing Systems, and Organizational Culture on Fraud Prevention at PT Triana Harvestindo Nusantara
Linda Linda, Farah Latifah Nurfauziah, and Sri Suharti
The effect of environmental, social, and governance (ESG) performance and capital structure on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2019–2023 period
Aliea Yenemia Putri, Citra Sukmadilaga, and Adisti Gilang Cempaka
The Influence of Underwriter Reputation and Firm Age on IPO Pricing Decision: A Study on Companies Conducting IPOs on the Indonesia Stock Exchange in 2021–2024
Daniel Nathan and Prima Yusi Sari
An Effective Whistleblowing System Model for Regional Inspectorates: A Qualitative Study in Fraud Prevention
Asep Muhyidin, Farah Latifah Nurfauziah, and Sri Suharti
Market Anomalies in Stock Returns: A Comparative Analysis of Kompas 100 Index Companies and Investor33 Index
Dayanti Dayanti, Nofryanti Nofryanti, and Iin Rosini
The influence of board gender diversity, cultural background, expertise, and experience on product responsibility performance and its implications for company growth: A study in 5 ASEAN countries
Najla Bamumin and Sofik Handoyo
Analysis of smart governance in tax digitalization in Bandung city (a case study of e-Satria application)
Regina Fauzia Adisa and Sri Mulyani
Sustainability reporting quality: The effect of good corporate governance, gender diversity, and company age
Azhura Nawwaf Amatullah, Harry Suharman, and Faoziah Ulfah Fatmawati
The effect of working capital management and capital structure on firm value through profitability as a mediating variable in manufacturing companies during the COVID-19 pandemic
Dinda Puspita Sari, Prima Yusi Sari, and Adisti Gilang Cempaka
The impact of CSR disclosure, audit committees, independent commissioners, and managerial ownership on corporate value: An empirical study of basic materials sector companies listed on the Indonesian stock exchange
Friska Nabila Dewi and Roebiandini Soemantri
The impact of carbon disclosure on firm value: Examining the role of institutional ownership in the energy sector
Hendra Arie Rachmadhika and Amrie Firmansyah
The impact of intellectual capital on earnings management across the firm life cycle: A study of manufacturing companies listed on the IDX from 2020 to 2023
Ashila Taqiyya Ruzami and Nanny Dewi Tanzil
The effect of company size and inventory intensity on tax aggressiveness with political connections as a moderating variable in agricultural sector companies listed on the BEI for the period 2019-2023
Dewi Amalia Cipta Pratama, Nurul Rusdiansyah, Dania Meida Rosyidah, and Heliani Heliani
The Effect of IT Governance Implementation on Decision-Making Performance (Case Study in PT XYZ)
Annisa Mahri and Zaldy Adrianto
Factors Influencing Turnaround Success in Financially Distressed Tourism, Hotel, and Restaurant Companies Listed on IDX (2020-2023)
Alyaa Rabbani Tresnajaya, Nanny Dewi Tanzil, and Adisti Gilang Cempaka
Analysis of Key Audit Matters Disclosures in Financial Reporting: The First Evidence from Indonesia
Gamal Batara, Jalaluddin Jalaluddin, and M. Rizal Yahya
The Influence of Financial Knowledge and Locus of Control on Personal Financial Management with Demographics as a Moderating Variable (Case Study on Generation Z)
Atang Prakosa and Prima Yusi Sari
Profit and Sustainability Perceptions Related to the Implementation of Blue Accounting in the Fishing Industry in Palabuhanratu
Siti Moozanah, Nurul Rusdiansyah, Dania Meida Rosyidah, and Meutia Riany
The Role of Shariah Supervisory Board in Islamic Social Reporting Disclosure
Inon Listyorini, Ristianawati Dwi Utami, Prasojo Prasojo, and Anisa Siti Amanda
The Influence of Good Corporate Governance on Firm Value with Financial Performance as a Moderation
Arisky Andrinaldo, Indrawati Mara Kesuma, and Randi Alfarizi
Auditor-Firm Conflict: Theoretical Concepts Application and Analysis of the Power Dynamics Involved
idowu Eferakeya
The Effect of Financial Literacy and Locus of Control towards Financial Management behavior among Gen Z as Online Lenders
Wening Restiyanti and Winwin Yadiati
Determinants in Choosing a Career as an Accountant in the Government or Non-Government Sector
Dwi Putri and Sri -. Mulyani
The Influence of Corporate Culture, Work Environment, Leadership Skill on Employee Performance Mediated by Employee Motivation on Fast Food Restaurant in Batam
Muhammad Donal Mon and Teresia Armeta Herman
The Impact of Taxpayer Awareness, Tax Service Quality, Tax Counseling, and Tax Sanctions on Individual Taxpayer Compliance
Agus Sagita Manurung and Kenny Ardillah
The Effect of Gender Diversity, Experience, and Busyness of Directors on Integrated Reporting Disclosure (Study on Companies in India, Japan, and Malaysia)
Tsabita Pharama Husna, Dini Rosdini, and Faoziah Ulfah Fatmawati
Impact of Corporate Governance on Sustainability Reporting: A Study of Deposit Money Banks in Nigeria (2012-2021)
Amarachi Queen Gabriel-Odom, Isaac Monday Ikpor, and Uche Chukwu
Impact of capital Structure on Innovation and Performance of Small and Medium Enterprises in Nigeria: A study of the sector in the North Central States
Sani Alfred Ilemona and Sunday Nwite
Trust, Socioeconomic Factors, and Institutional Dynamics in Africa's Emerging Insurance Market
Nelson Nwani Nkwor and Nnachi Egwu Onuoha
The Effect of Profitability, Capital Intensity, Company Size, Institutional Ownership, and Corporate Social Responsibility on Corporate Tax Avoidance
Monika Kussetya Ciptani and Happy Rizka Valentina Situmorang
Access to finance and its challenge for Micro and Small Scale Enterprise: A case study of Dawuro Zone, Tarcha, Ethiopia
Cherinet Demissie Herano
The Effect of Tax Amnesty, Understanding of Taxation, Tax Sanctions, and Tax Service Quality to Micro, Small, and Medium Enterprises Taxpayer Compliance During Covid-19
Kenny Ardillah and Nabila Maharani Santoso
Determinants of Carbon Emissions Disclosure in Basic And Chemical Industry Companies: A moderating role of Board of Commissioners Size
Nelly Fatmawati Simamora and Sri Mulyani
The Implementation of the Village Financial Information System
Rizki Amalia and Zaldy Adrianto
The Effect of Disclosure of Corporate Social Responsibility, Profit Quality, and Business Risk on Company Value
Cucu Hapita Pitri and Aloysius Harry Mukti
Relationship between Ownership, Capital Structure, and Investment Opportunities with Dividend Policy: A study in Manufacturing Companies
Windi Dwi Asriyani and Prasojo Prasojo
Exploring the Impact of Hexagon Fraud Theory on Fraud Tendencies among Regional Work Unit Employees in Bandung City: A Quantitative Analysis
Andini Dwiyanti, Nunuy Nur Afiah, and Ivan Yudianto
The Effect of Firm Size and Financial Distress on Going Concern Audit Opinion
Muhammad Arya Lokamandala, Poppy Sofia Koeswayo, and Devianti Yunita Harahap
The Effect of Audit Switching, Financial Distress and Audit Firm Reputation on Audit Delay: A Study on Manufacturing Companies Listed on Indonesia Stock Exchange
Ayu Rahmawati, Yulinartati -, and Riyanto Setiawan Suharsono
Does COVID-19 Pandemic Crisis Affect CSR Costs? Case of Indonesia
Elisabeth Ria Viana Praningtyas, Rini Subekti, and Putu Ayu Anggya Agustina
Effect of Intrinsic and Extrinsic Factors of Choosing Study Majoring on Career Satisfaction: A Mediating Role of Career Path
Muhammad Donal Mon and Lidyana Octavia
Audit Expectation Gap, Auditors' Statutory Duty and Financial Reporting Quality in Nigeria
Sani Alfred Ilemona and Ikpor I.M.
Source of Expertise and Similar Interest Influence on Customer Loyalty: Study on Online Review of Food and Beverage via Instagram
Muthya Rahmi Darmansyah and Mohd Azwardi Bin Md Isa
Factors Influencing Tax Avoidance : An Empirical Study on the Indonesian Stock Exchange
Fajar Nurdin and Nadia Nadia
Information Technology Governance Assessment in Higher Education Institution Using COBIT 5 Framework
Helmi Naufal Rafdiansyah, Adhi Alfian, and Zaldy Adrianto
Factors Affecting Village Financial Management Accountability
Opik Taufik and Syafrizal Ikram
The Effect of Competence and Independence on Fraud Detection (Empirical Study at The West Java Representatives of The Audit Board of The Republic of Indonesia)
Nenden Indriani, Poppy Sofia Koeswayo, and Cahya Irawady
Accounting for Financial Reporting in Regional Public Service Agency (BLUD) Health Sector
Arunio Ramadito
The Determinants Quality of SME Financial Reporting: Case study in Tangerang, Indonesia
Tri Rahayuningsih and Wiwik Utami
Analysis of The Influence of Good Corporate Governance and Financial Health Ratio on Banking Performance
Aloysius Harry Mukti and Tamara Rahmawati
Event Study: Itama Ranoraya Stock Valuation on Indonesia Stock Exchange during the COVID-19 Pandemic
Posma Sariguna Johnson Kennedy, Ricky Martin Manullang, Chyntia Natasha Sihombing, and Laura Magdalena Tampubolon
The Effect of Leverage and Tunneling Incentives on Transfer Pricing: A Study on Consumer Goods Industry Listed on Indonesia Stock Exchange
Sari Nuzullina Rahmadhani and Rana Fathinah Ananda
Critical Success Factors for BUMDes: Case Study In Magelang Regency
Alya Lutfitasari and Sri Mulyani
The Determinants of Effectiveness Online Learning Media: A Case Study In Accounting Study Program at Universitas Medan Area
Aditya Amanda Pane, T. Alvi Syahri Mahzura, Rana Fathinah Ananda, and Sari Nuzullina Rahmadhani
The Effect of Institutional Ownership, Fiscal Loss Compensation, and Accounting Conservatism on Tax Avoidance
Kenny Ardillah and Yohanes Halim
Examining User Intention Toward Cloud-Based Accounting Information System Adoption
Erika Handayani, Zaldy Adrianto, and Hamzah Ritchi
The Determinants of Environmental Performance: A Study on Indonesia Listed Firms
Amalia Tresna Fadhilah, Harry Suharman, and Sofik Handoyo
Detecting Fraudulent Financial Reporting Using Artificial Neural Network
Meutia Riany, Citra Sukmadilaga, and Devianti Yunita
Impact of Financial Distress, Firm Size, Fixed Asset Intensity, and Inventory Intensity on Tax Aggressiveness
Amalia Ahdiyah and Dedik Nur Triyanto
The Impact of Tax Incentives on Foreign Direct Investment: The Case of Tax Holiday and Corporate Income Tax Rates in Indonesia
Muhammad Ikhsan Bella and Ivan Yudianto
Analysis of Factors Affecting Employee Engagement in Manufacturing Companies in Batam
Muhammad Donal Mon, Robin Robin, Ferdinand Nainggolan, and Nova Sinambela
Optimization of Management of BUMDes: The Case in East Java Province
Muhammad Ridwan Basalamah and M. Cholid Mawardi
Slack Resources and Corporate Social Responsibility Link: Evidence from Manufacturing Firms in Nigeria
Nnachi Egwu Onuoha and Nelson N. Nkwor
The Implementation of The Income Tax Concept in Indonesia: The perspective of Islamic Sharia
Memed Sueb
The Influences of Good Corporate Governance and Company Age on Integrated Reporting Implementation
Maharanny Yulyan, Winwin Yadiati, and Said Aryonindito
The Effect of Tax Fairness, Tax Socialization and Tax Understanding on Tax Compliance: A Study on Micro, Small and Medium Enterprises (MSMEs)
Sizka Rismaningsih Lestary, Memed Sueb, and Ivan Yudianto
The Impact of Tax Incentives on Foreign Direct Investment in Indonesia
Rotua Andriyati Siregar and Arianto Patunru
Critical Success Factors Enterprise Resource Planning (ERP) Implementation in Higher Education
Adjeng Kartika Rizkiana, Hamzah Ritchi, and Zaldy Adrianto
The Determinants of Environmental Disclosure Quality: Empirical Evidence from Indonesia
Pricilia Angela and Sofik Handoyo
Responsibility Accounting on Amil Zakat Organization
Irda Agustin Kustiwi and Tjiptohadi Sawarjuwono
Audit Quality and Tax Avoidance: The Role of Independent Commissioners and Audit Committee's Financial Expertise
Amelia Rizqia and Anies Lastiati
Blockchain Disruption on Management Accountant's Role: Systematic Literature Review
Vecco Suryahadi Saputro, Hamzah Ritchi, and Sofik Handoyo
Does Leverage, Dividend Per Share, and Cash Flow Volatility Affect Hedging Decisions?: An Empirical Study on Listed Manufacturing Companies
Nikke Yusnita Mahardini, Neneng Sri Suprihatin, and Fanny Nurzamzami
Application Framework Development for Halal Tourism Guide in Indonesia
Adhi Alfian, Marwah Aulia, Farhanny Destine, and Sufia Nur Kamila
Analysis of Determining Factors for Successful Implementation of Village Financial Management
Levina Kristiani Yusar and Sri Mulyani
The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance
Cicik Suciarti, Elly Suryani, and Kurnia Kurnia
Intellectual Capital and Firm Performance: Empirical Evidence from the Jakarta Islamic Index
Prasojo Prasojo and Sofyan Hadinata
The effect of Profitability and Stock Split on Stock Return
Fajar Nurdin and Fadlil Abdani
The Impact of Participative Leadership and Competencies on Performance of Village Fund Management
Anjung Pratama Putri and Winwin Yadiati
The Effect of Enterprise Risk Management on Financial Distress
Nur Khalizah Luthfiyanti and Lely Dahlia
The Influence of Internal Control System, Information Technology Utilization, and Organizational Commitment on Government Accountability Performance
Dena Handayani, Ivan Yudianto, and Nunuy Nur Afiah
An Analysis of State-Owned Enterprise Holding Company Formation: The Case of Printing and Media Companies
Ihsan Nasihin, Harry Suharman, and Sofik Handoyo
The Effect of Financial Reporting Quality and Capital Structure on Investment Efficiency in Listed Manufacturing Companies
Gusnario Pranata and Fury Khristianty Fitriyah
The Determinants of Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesia Listed Firms
Sofik Handoyo
Relevance of Intangible Asset, Equity Book, and Earning Value on Stock Price in Information Technology Era
Filosofi Putri Aulia, Poppy Sofia Koeswayo, and Djoemarma Bede
Effect of Market Share and Firm Size on Efficiency and its Implications to Profitability of Sharia Insurance in Indonesia
Said Aryonindito, Winwin Yadiati, and Sofik Handoyo
The Role of Bonus Allocation in Project Investment: An experimental study using Balanced Scorecard (BSC) Training Treatment
Fauziah Rahman, Harry Suharman, and Sofik Handoyo
Impact of Corporate Sustainability on Firm Value: Indonesian Context
Muhammad Yusuf Shalihin, Harry Suharman, and Dede Abdul Hasyir
The Effect of Cash Holding, Firm Size, and Financial Leverage to Earning Management in State-Owned Enterprises (SOEs)
Muhammad Elmas Fadlli and Khairunnisa M.M.
Analysis of Company Performance Measurement using the Balanced Scorecard Method
Arif Setiawan and Andry Arifian Rachman
The Quality of Local Government Financial Statements and The Use of Financial Information in Decision Making
Raden Muhammad Rachmansyah Shadiqiawan and Sri Mulyani
The Influence of Current Ratio, Total Debt to Total Assets, Total Assets Turn Over, and Return on Assets on Earnings Persistence in Automotive Companies
Adibah Yahya and Saepul Hidayat
The Effect of Share Ownership Concentration and Company Operation Complexity towards Transfer Pricing Decisions
Siska Liana, Sugiono Poulus, and Arie Pratama
Successful Implementation of Information Systems in Public Sector Organizations
Ajeng Apridiyanti, Harry Suharman, and Zaldy Adrianto
Accounting Factors, Non-Accounting Factors, and Net Initial Return
Dhian Nurul Hidayati and Dedik Nur Triyanto
Capital Structure and Firm's Growth in Relations to Firm Value at Oil and Gas Companies Listed in Indonesia Stock Exchange
Muhammad Daffa Hamam, Layyinaturrobaniyah Layyinaturrobaniyah, and Aldrin Herwany
Factor Analysis of Service Performance in Higher Education Institutions
Endah Sundaning Kinanti, Hamzah Ritchi, and Sofik Handoyo
The Effect of Budget Participation on Local Government Performance with Organizational Commitment as Moderating Variable
Arvindy Rivito and Sri Mulyani
Public Governance and Environmental Performance: An International Perspective
Sofik Handoyo and Fury Khristianty Fitriyah
The Influence of Budget Participation, Budget Goals Clarity and Internal Control Systems Implementation on Local Government Performance
Rifqi Subhanullah Hutama and Ivan Yudianto
Planning and Budgeting: The Study of Village Financing Process In Balige Subdistrict
Dwi Lauran Lumbantoruan and Sri Mulyani
The Impact of Working Capital, Return on Assets and Return on Equity on Corporate Income Tax
Nikke Yusnita Mahardini
Fraudulence Financial Statements Analysis using Pentagon Fraud Approach
Dedik Nur Triyanto
The Influence of Profitability and Leverage on Corporate Social Responsibility Disclosure
Valendra Smaut Kapitan and Syafrizal Ikram
The Relevance of Public Governance to National Environmental Performance
Andre Basrija and Sofik Handoyo
The Influence of Corporate Social Responsibility (CSR) Disclosures on Corporate Financial Performance with Industrial Types as Moderating Variables
Ivani Juni Nainggolan and Sofik Handoyo
The Role of Government Internal Control Systems and Utilization of Information Technology in Quality Reports
Evelytha Goutama and Ivan Yudianto
Accounting Education Challenges in the New Millennium Era
Sofik Handoyo and Syaiful Anas
The Influence of Religiosity, Nationalism, and Tax Corruption Perception on Tax Compliance
Hani Hanifah and Ivan Yudianto
Grants Expenditure and Capital Expenditure Pattern Analysis
Taufik Nugraha Suryana and Sri Mulyani
Implementation of Village Fund Management
Irman Nurhakim and Ivan Yudianto
Control of Corruption, Regulatory Quality, Political Stability and Environmental Sustainability: A Cross-National Analysis
Sofik Handoyo and Fury Khristianty Fitriyah
Analysis of Factors that Influence Taxpayers Compliance in Fulfilling Taxation Obligations
Ayu Fuady Sania and Ivan Yudianto
The Influence of Intellectual Capital to Market Value with Return on Assets as Intervening Variable
Marcellina Yovita and Gia Kardina Prima Amrania
Towards Implementation of Sociology Theory in Management Accounting Research
Sofik Handoyo and Syaiful Anas
The Influence of Organizational Commitment, Implementation of Accounting Information System and Workplace Environment to The Performance of Work Unit
Ratna Djuwita, Roebiandini Soemantri, and Gia Kardina Prima
The Influence of Application Government Internal Control System, Asset Management and Human Resources Competencies to Financial Accountability
Sabrina Nur Fhadillah and Ivan Yudianto
Effect of Human Resources, Leadership Style, The Use of Information Technology and Internal Control on the Quality of Financial Statements
Trisdina Mardinan, Muhammad Dahlan, and Furry Khristianty Fitriyah
Factors Affecting Information Quality of Local Government Financial Statement
Fakhri Triasa Anggriawan and Ivan Yudianto
Analyze of the Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and its Implication to Audit Quality
Bawono Yudyanto Arief Kusumo, Poppy Sofia Koeswoyo, and Sofik Handoyo
An Accounting Perspective of Tax Amnesty in Indonesia
Euodia Shienny Natania and Arthik Davianti