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Jurnal Akuntansi & Auditing Indonesia
Published by Universitas Islam Indonesia
ISSN : 14102420     EISSN : 25286528     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL AKUNTANSI & AUDITING INDONESIA (JAAI) is published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik). Published twice a year on June and December, JAAI is a media of communication and reply forum for scientific works especially concerning the field of the accounting and auditing studies of developing countries. Papers presented in JAAI are solely author's responsibility. The editorial board may edit without changing the substance of the papers.
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol 29, No 1 (2025)" : 15 Documents clear
Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables Jurnali, Teddy; Karina, Ria; Vaustine, Khellyn; Septiany, Sheila; Wazir, Nurul Azirah Binti Mohd
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art2

Abstract

This study aims to examine the differential influence of independent directors and independent commissioners on the timeliness of financial reporting, with audit opinion and audit quality as moderating variables. Using purposive sampling, data were drawn from 518 companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. The results indicate that independent directors have a significant negative effect on the timeliness of financial reporting. In contrast, independent commissioners do not significantly influence reporting timeliness. Furthermore, audit opinion substantially moderates the relationship between independent directors and timeliness, but not the relationship between independent commissioners and timeliness. Audit quality, however, does not moderate either of these relationship. The study results further indicate that independent directors play a more effective supervisory role in ensuring timely financial reporting compared to independent commissioners.
The impact of audit committee and audit partner tenure on tax avoidance in banking Dewi, Sari; Halim, Joice; Supriyanto, Supriyanto; Karjantoro, Handoko; Hendi, Hendi
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art7

Abstract

The objective of our study is to examine the audit committees and audit partner tenure on tax avoidance. Additionally, our study investigates another variable that may influence subjective judgments of tax avoidance, such as return on assets, leverage, and firm size, on the relationship between audit committees and auditors as control variables. Using a quantitative approach, we focus on banking sector companies in Indonesia from 2018 to 2022. The results of this study show that audit partner tenure significantly affects tax avoidance, whereas audit quality does not have a notable influence. This study also shows that audit quality needs to be improved as a control mechanism to mitigate tax avoidance practices, particularly in the banking sector. Furthermore, audit partner tenure demonstrates a significant impact on tax avoidance. This study's theoretical and policy implications encourage company management to consider the potential long-term risks associated with extended audit partner tenure in the market.
Governor age and fraud in Indonesia: Examining the roles of transparency, accountability, and integrity Simbolon, Ramadona
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art4

Abstract

The Indonesian government has launched various policies to prevent fraud by strengthening transparency and integrity. However, fraud in Indonesia remains high, including in regions that experience an increase every year. This study examines the mediating effect of transparency and accountability on the relationship between the age of the governor and fraud, as well as the moderating effect of integrity on the relationship between transparency, accountability, and fraud. This research was conducted in the Provincial Governments in Indonesia. Using the purposive sampling method, the research sample consists of 32 provincial governments in Indonesia during the period 2021-2023, resulting in 96 units of analysis. The data analysis of this research uses multiple regression, mediating regression, and moderating regression. The research results show that the age of the governor does not play a role in reducing fraud but directly contributes to fraud, while integrity does not moderate the influence of transparency and accountability on fraud. Conflict of interest between the executive and legislative branches in provincial government triggers political pressure, potentially leading to collusion that can reduce their oversight and honesty, thereby weakening transparency, accountability, and integrity, and increasing the risk of fraud. The separation of the functions of the Governor and legislators in the province must be implemented in best practices and reinforced in regulations.
Does audit quality mediate the effect of information technology and competence on internal audit effectiveness? Lonto, Miryam P.; Pandowo, Aditya
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art3

Abstract

The effectiveness of the internal audit function plays a vital role in the government system’s detection of all fraud risks in an organization. Therefore, this study aims to examine the effects of information technology, competence and professional proficiency on the effectiveness of internal audits, with internal audit quality as a mediator. This study applies a quantitative approach involving a survey of the internal auditors of the Inspectorates of Greater North Sulawesi, the Financial and Development Supervisory Agency, and a census sampling technique. The results of the study show that the use of information technology increases the effectiveness of internal audits, and the higher audit quality resulting from auditor competence increases the effectiveness of internal audits. This study supports institutional theory, provides implications for regional inspectorates to maintain audit quality in performing their respective tasks, and strongly encourages the use of E-Audit applications for early fraud detection in local governments.
An investigation of antecedents and outcomes of accounting information quality: Evidence from SMEs Nuraliati, Ayke; Astuti, Ayi; Ali Januarty, Tamy; Johan, Ahmad; Sudarmadi, Dedi
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art5

Abstract

In an increasingly competitive business environment, high-quality accounting information is crucial for companies seeking improved performance—particularly small and medium-sized enterprises (SMEs) in the manufacturing sector. Accounting information quality not only influences internal decision-making but also fosters trust among stakeholders, including investors, creditors, and business partners. This study aims to examine the roles of innovation capability, risk propensity, moral standards, knowledge management, and the management accounting information system (MAIS) in shaping accounting information quality and financial performance. Data were collected through 318 questionnaires distributed to general managers, financial managers, chief accountants, and internal auditors in randomly selected manufacturing companies in Bandung City. The data were analyzed using the SEM-PLS approach to test the relationships among the studied variables. The results indicate that innovation capability, risk propensity, moral standards, and knowledge management significantly influence both the management accounting system and the quality of accounting information. In turn, the management accounting system and accounting information quality significantly affect financial performance. Based on these findings, this study recommends that company management adopt modern MAIS, as it is a critical component for achieving competitive advantage and long-term survival in today’s market.
Good governance and corruption in local governments: The role of internal control and audit Shidqi, Farhan; Arfiansyah, Zef
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art1

Abstract

This study investigates the effects of internal controls, internal audit functions, audit opinions, and capital expenditures on corruption in local governments. Using a panel dataset of 519 local governments over the 2018–2022 period (2,595 observations), the study employs a fixed-effect regression with robust standard errors. The results indicate that internal controls and a more mature internal audit function significantly reduce corruption, while capital expenditure is positively associated with corruption levels. By contrast, audit opinion and lower-level audit capabilities have no significant impact. These findings highlight the importance of strengthening internal governance mechanisms to reduce corruption risk in public sector entities. Policy implications are directed toward local government leaders, auditors, and regulators to enhance internal oversight, professional competence, and qualitative judgment in financial reporting.
The effect of corporate governance, tax avoidance, and profitability on earnings management Nugrahani, Tri Siwi; Purwanti, Yuni; Muhammad, Rifqi; Grediani, Evi
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art8

Abstract

Using the agency theory approach, this study examines the influence of institutional ownership, managerial ownership, tax avoidance, and profitability on earnings management. There are 315 companies in the research sample using the purposive sampling method with the following criteria: companies listed on the IDX during the 2018-2022 period, companies that prepare annual financial statements, and non-cyclical consumer sector companies. This study used multiple linear regression analysis and a t-test with a significance level of 5% for hypothesis testing. The results show that institutional ownership, managerial ownership, and tax avoidance negatively affect earnings management, while profitability has a positive effect earnings management. These results prove that institutional and managerial ownership, and good corporate governance can reduce earnings management and tax avoidance. However, profitability also improves earnings management.
Audit delay, corporate operational complexity, and Computer-Assisted Audit Techniques (CAATs) Iryani, Lia Dahlia; Farida, Ida; Rosanti, Sri; Maulida, Syahdatul
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art6

Abstract

This study analyzes the impact of corporate profitability, corporate leverage, firm size, firm age, and the use of Computer-Assisted Audit Tools (CAATs) on audit delay. The study highlights the importance of auditors’ digital readiness in managing corporate operational complexity. The applied method is a panel data regression analysis using Eviews 13 software. The sample consisted of 20 companies audited by KAP BAMS from 2020 to 2022. The results show that all independent variables have a significant effect on audit delay. However, on a partial basis, profitability, leverage, and CAATs variables do not show significant impact. In contrast, firm size and firm age have been found to significantly influence audit delay. A notable insight emerges as CAATs, expected to expedite the audit process are instead positively associated with longer delays. This underscores the gap between technology adoption and auditor competence in practice. This study contributes to the literature by emphasizing that audit technology is only effective when supported by user readiness and adequate digital infrastructure. The implications of these findings suggest that companies and auditors should pay particular attention to firm size, firm age, and the utilization of CAATs to minimize audit delays.
Innovation as a strategic moderator in the link between corporate governance, interest coverage ratio, and financial distress Susilowati, Nurdian; Nurhalizah, Nurhalizah
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art12

Abstract

This study aims to determine the effect of corporate governance and interest ratio on financial distress with innovation as a moderating. The population of this study was LQ45-indexed companies on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used was purposive sampling, which obtained 110 analysis units. This study uses descriptive statistical analysis and logistic regression analysis. The results of this study found that the board of commissioners and the board of directors did not have a significant effect on financial distress. Meanwhile, the audit committee and interest coverage ratio significantly and negatively affected financial distress. Innovation could not moderate the board of commissioners and the audit committee on financial distress. Innovation was able to weaken the influence of the board of directors on financial distress. Innovation strengthened the impact of the interest coverage ratio on financial distress.
The role of sustainable growth rate in mediating liquidity, profitability, and company size on financial performance Erawati, Teguh; Kusuma, Hadri; Stefania Dai Suban; Fuadhillah Kirana Putri
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art13

Abstract

Financial performance has a very strategic importance for the company. This study aims to examine the effect of liquidity, profitability and company size on Sustainable Growth Rate, and the effect of the Sustainable Growth Rate on financial performance for companies. The data used in this study were taken from companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study uses purposive sampling method to obtain relevant samples resulting in a total of 2365 company observations. The results showed that liquidity has a negative effect on the Sustainable Growth Rate, while profitability and company size have a positive effect on Sustainable Growth Rate. While the Sustainable Growth Rate has a positive effect on financial performance, indicating that companies with higher SGR tend to have better financial performance. The results of the study have important implications for management, namely, to increase profitability as an effort to encourage higher SGR, which in turn can improve overall financial performance. This study indicates that companies with high SGR levels may be a more stable investment option, given the positive impact of SGR on financial performance.

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