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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.
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Articles 20 Documents
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Search results for , issue "vol. 30 no. 1 (2026)" : 20 Documents clear
New fraud diamond theory: Why people commit fraudulent financial statements? Rahman, Arief; Sarundayang, Jenneka Ika
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
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.vol30.iss1.art4

Abstract

This study examines the determinants of fraudulent financial statements in Indonesia’s non-bank financial industry by integrating the New Fraud Diamond Theory with Agency Theory. Specifically, it investigates the roles of financial targets, nature of industry, earnings management, and changes in directors as proxies for motivation, opportunity integrity, and capability, respectively. Using a quantitative approach, this study analyzes panel data from 53 non-bank financial institutions listed on the Indonesia Stock Exchange over the 2019-2022 period, yielding 212 firm-year observations. Fraudulent financial statements are measured using the Beneish M-Score model, while hypothesis testing is conducted through fixed-effects panel regression analysis. The empirical results indicate that financial targets, nature of industry, and earnings management significantly increase the likelihood of fraudulent financial reporting, whereas changes in directors do not exhibit a significant effect. These findings suggest that fraudulent financial statements are primarily driven by incentive pressure, discretionary accounting environments, and weakened managerial integrity rather than by leadership turnover. From an agency perspective, aggressive performance targets and information asymmetry intensify characterized by high estimation uncertainty. This study contributes to the fraud literature by providing empirical support for the New Fraud Diamond Theory in the context of non-bank financial institutions and highlights the critical role of integrity in translating pressure and opportunity into fraudulent behavior. The results offer practical implications for auditors, regulators, and investors in strengthening fraud risk assessment, ethical governance, and financial reporting oversight.
Determinants of personal accounting applications adoption: A perspective of the centennial generation Saputri, Selvi; Kholid, Muamar Nur
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
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.vol30.iss1.art5

Abstract

This study aims to identify the factors influencing the intention to use a personal accounting application by employing the Technology Acceptance Model (TAM) and the Diffusion of Innovation (DOI) theory. The sampling methods were purposive and convenient, focusing on individuals from the Centennial Generation. A total of 201 respondents were selected based on these criteria. The research employed a quantitative approach. The findings reveal that complexity, relative advantage, and observability enhance perceived usefulness; however, they do not have a positive influence on perceived ease of use. On the other hand, compatibility and trialability have a positive impact on both perceived ease of use and perceived usefulness. Additionally, perceived ease of use has a positive influence on perceived usefulness, and both perceived usefulness and perceived ease of use contribute positively to the intention to use.
How does corporate governance influence the corporate SDG reporting? Dosinta, Nina Febriana; Tyas, Farradesty Cahyaning
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
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.vol30.iss1.art1

Abstract

This research examines corporate governance in relation reporting of Sustainable Development Goals (SDGs), with institutional ownership as a moderating variable. The sample for this empirical research comprises 71 manufacturing companies listed on the Indonesia Stock Exchange for over seven year period from 2017 to 2023, resulting in 497 observations. In addition, this research uses a content analysis method to obtain the extent of SDG reporting. The findings show that female directors and audit committees influence SDG reporting. Institutional ownership moderates the relationship between independent commissioners and SDG reporting. However, institutional ownership does not moderate the relationships between the board of commissioners, female directors, as well as audit committees and corporate SDG reporting. SDG disclosure in corporate reporting is essential for communicating and monitoring sustainable development and corporate sustainability. Furthermore, SDG disclosure helps mitigate agency problems by communicating the outcomes of SDG implementation.
Digital tax transformation and compliance behaviour: The moderating role of social norms in Indonesian corporate tax system Lumbantobing, Sabar Pardamean; Adwimurti, Yudhistira
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
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.vol30.iss1.art9

Abstract

This study examines whether digital tax transformation improves corporate tax compliance and whether social norms condition that effect. The Indonesian setting is relevant because firms have faced a broader digitalisation of tax administration alongside mandatory e-invoicing under PER-03/PJ/2022. Building on the Slippery Slope Framework and the literature on digital tax administration, we analyse survey and archival data from 566 Indonesian corporations for the 2020-2024 period. The study applies a two-stage procedure: survey-based constructs are first validated through factor analysis, and the hypotheses are then tested using hierarchical regression with interaction terms. The results show that trust in tax authorities, authority power, and e-invoicing implementation are positively associated with corporate tax compliance. More importantly, social norms strengthen each relationship, indicating that formal enforcement and digital systems operate more effectively when firms perceive compliance as the expected conduct among relevant peers. The enhanced e-invoicing index, which combines technical adoption, data quality, system integration, and regulatory adherence, explains more variation than a simple adoption measure. The findings contribute to tax compliance research by showing that digital reform should be assessed not only as a technological intervention but also as an institutional process embedded in social expectations.
Revisiting the last four decades of discussion on artificial intelligence in accounting literature: Assessing past and guiding for future research Pamungkas, Sigit; Nani, Dhiona Ayu
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
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.vol30.iss1.art12

Abstract

This study explores the collection of research articles on AI in an accounting context, particularly on publications covering business, management, and accounting. We analyzed nearly 40 years of research history, attempting to identify relevant publications from the earliest to most recent in the data retrieved from the database and reviewed in this study. A systematic literature review is conducted to analyze 78 selected articles retrieved from the Scopus Database over the last four decades. Content analysis is applied to identify prospective future research avenues. The findings show a significant growth of articles in the last decade (2011 and after). This fact confirms that AI is becoming one of the main spotlights in accounting research. The results reveal that the current discussion of AI in the accounting literature is dominated by studies around the AI approach, with much conversation on auditing and financial accounting topics about AI technology. We suggest that future accounting studies be conducted more at the AI task and application levels. This study also marked topics in the accounting fields rarely discussed about AI, including public sector accounting and accounting education. This study clusters the literature into the accounting domains (auditing, finance, managerial, tax, and accounting information systems) and the AI technology domains (approach, tasks, and applications).
Digital transformation in accounting: Emerging technologies, ethics, and regulation Sudirman, Amalia
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
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.vol30.iss1.art10

Abstract

Over the past two decades, numerous studies have explored the intersection of technology and accounting. However, research that specifically examines digital transformation in accounting particularly concerning emerging technologies, ethical risks, and regulatory challenges remains fragmented. Therefore, the purpose of this study is to conduct a bibliometric analysis of scholarly works addressing digital transformation in accounting. This study adopts a systematic literature review approach, analyzing articles containing the terms “digital transformation,” “accounting,” and related keywords in the “Article Title, Abstract, and Keywords” fields of the Scopus database from 2006 to 2025. The final dataset was compiled and analyzed using VOSviewer software to identify key research trends, co-authorship networks, and thematic clusters. The findings show that research on digital transformation in accounting has grown significantly since 2020, with increased attention to technologies such as artificial intelligence (AI), blockchain, and cloud computing. However, ethical and regulatory dimensions remain underexplored, indicating a research gap. In addition, contributions are concentrated in developed countries, with limited studies from emerging economies, suggesting a need for more globally inclusive research. The study offers insights for practitioners, regulators, and educators to better align digital adoption with ethical principles and regulatory frameworks in accounting. The findings contribute to fostering trust, transparency, and accountability in the digital transformation of accounting, which is essential for both professional integrity and public confidence.
Environmental education and ecological sensitivity shaping economics students behavior in Indonesia Indriastuti, Mila; Wardana, Arief Budi; Safitra, Dhian Adhetiya; Sihombing, Pardomuan Robinson
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
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.vol30.iss1.art2

Abstract

This study investigates the effect of environmental education and ecological sensitivity across different institutional types to environmental behavior among economics and business students in Indonesia. Using a quantitative approach, data were collected through a 35-item questionnaire administered to 565 students from economics and business faculties at institutions under the Ministry of Education, Culture, Research, and Technology and those coordinated by other ministries or government agencies. Data were analyzed using t-tests, Structural Equation Modeling–Partial Least Squares, and Multi-Group Analysis. The findings reveal significant differences in environmental behavior across institution types and show that environmental education and ecological sensitivity positively and significantly influence students’ environmental behavior. This study extends the CADMIACA framework by integrating institutional context into the analysis of environmental behavior in Indonesia. However, the study is limited to economics and business students and relies on self-reported data. The results contribute to literature and offer implications for curriculum and policy.
Determining greenwashing in global ESG research: A bibliometric analysis of themes, trends, and regional focus Arieftiara, Dianwicaksih; Marzuki, Marziana Madah
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
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.vol30.iss1.art3

Abstract

This study aims to explore global research trends on greenwashing in the context of ESG practices using a bibliometric approach. By examining co-occurrence of keywords and the geographical origin of publications, this research identifies how greenwashing is conceptualized and studied across regions. The analysis uses data from the Scopus database, comprising 1,642 documents across all years, and utilizes VOSviewer to map keyword relations and country distributions. The findings reveal that frequently occurring terms are closely related to corporate ethics, transparency, and sustainability claims, indicating the growing academic concern around deceptive environmental practices. The results also show that most research originates from developed economies such as the United States, China, the United Kingdom, and Germany, reflecting the influence of strict regulatory frameworks and advanced ESG standards. However, emerging countries like India, Malaysia, and Indonesia are also gaining visibility in the field, suggesting an increasing awareness of environmental accountability. Furthermore, the uneven global distribution of studies highlights a lack of harmonized approaches in identifying greenwashing, especially in regions with less regulatory oversight. This study contributes by (1) integrating fragmented theoretical perspectives into a coherent analytical framework, (2) identifying regional and institutional research disparities, and (3) proposing a structured future research agenda and policy implications for ESG regulation and sustainability assurance. The study is limited to Scopus-indexed publications and does not assess empirical firm-level outcomes. Practical implications highlight the need for harmonized ESG standards, mandatory assurance, and the use of digital technologies to mitigate greenwashing.
Islamic accountants and the quest for professionalization in Indonesia: Opportunities, challenges, and institutional legitimacy Maulana, Aviandi Okta
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
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.vol30.iss1.art11

Abstract

This study investigates the professionalization of Islamic accountants in Indonesia, an under-researched area in the Islamic accounting and accounting profession literature. Although Islamic finance has increased the demand for Sharia-compliant reporting and specialized accounting expertise, the professional status of Islamic accountants remains unclear. Drawing on the professional systems framework developed by Abbott (2014), this qualitative study examines professional work through its objective and subjective dimensions based on semi-structured interviews with 11 key stakeholders, including regulators, practitioners, and academics. The findings show that the professionalization of Islamic accountants is shaped by the interdependence between subjective and objective dimensions. Subjective factors include the evolving professional identity of Islamic accountants, societal perceptions and acceptance, and the debate over integration versus independence. Objective factors include standardization and certification, education and competency, and regulation and governance. This study contributes to the Islamic accounting literature by positioning Islamic accountants as emerging professional actors in Indonesia’s Islamic financial industry.
Work-family conflict and ethical orientation as predictors of auditor turnover intention: The mediating role of job satisfaction Putri, Sri Yuli Ayu
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
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.vol30.iss1.art8

Abstract

The present research investigates the influence of Work-Family conflict and ethical orientation on auditors’ turnover intentions, while also examining the mediating role of job satisfaction. Employing a quantitative methodology, the study surveyed 90 married auditors affiliated with public accounting firms (KAPs) in Jakarta. The data were analyzed using Partial Least Squares Structural Equation Modeling (SEM–PLS) to assess the proposed direct and indirect relationship. The empirical result indicated that higher levels of Work-Family conflict significantly increase auditors’ turnover intentions. Ethical orientation, on the other hand, was found to positively enhance job satisfaction, although its direct effect on turnover intentions was not significant. Furthermore, job satisfaction did not significantly mediate the relationships between Work-Family conflict, ethical orientation, and turnover intentions.

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