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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 404 Documents
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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.
The development of fraud prevention policies in the public sector: A bibliometric analysis Mabel, Serah Novarida; Payamta, Payamta; Winarna, Jaka
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.art10

Abstract

Fraud in the public sector has become a global issue that impacts national finances, institutional integrity, and public trust. This study aims to analyze fraud prevention strategies in the public sector through a bibliometric approach based on 61 Scopus-indexed articles published between 2015 and 2024. The methodology employed is bibliometric analysis with the help of VOSviewer software to identify research trends, influential authors, and key topics related to fraud prevention. The findings suggest that new technologies such as artificial intelligence (AI), blockchain, and data analytics play a crucial role in enhancing transparency and detecting fraud more effectively. Furthermore, an ethical organizational culture, strong leadership commitment, and robust internal control systems are important factors in mitigating fraud risks. This study concludes that an approach combining cutting-edge technology and strong governance is necessary for sustainable fraud prevention in the public sector.
Religiosity and tax: A systematic review Wicaksono, Galih; Widarjo, Wahyu
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.art11

Abstract

This study aimed to analyze the growth of research topics germane to religiosity and taxes globally, as an initiative to capture current and future research trends. Religiosity and taxes have received extensive research emphasis at the global level, due to the mounting role of religiosity in driving tax behavior. This research began with an analysis using VOSviewer to locate publications from 2005 to 2024, allowing a systematic review of related works involving such keywords as religiosity and taxes published over the past ten years. Globally, studies on religiosity and taxes have increased in the past five years, especially in European, Asian, and American countries. Our analysis reveals four topical clusters encompassing religiosity and taxes. The analysis also unfolds four theories related to religiosity and taxes: the theory of planned behavior, social influence theory, economic deterrence theory, and religious commitment theory. The novelty of this study lies in the discussion on the relationship between religiosity and taxes, so that current and future research trends can be identified. The research limitation is that it is only sourced from the Scopus database.
Using Artificial Intelligence can increase academic fraud in Generation Z Laturette, Kazia; Syahrani, Adelia; Octavica, Louisa
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.art9

Abstract

Academic fraud, including cheating and the use of jockey services, has become a major issue in Indonesian higher education. This study aims to examine the influence of the five elements of the Fraud Pentagon Theory: pressure, opportunity, rationalization, competence, and arrogance, alongside religiosity on students' inclination to engage in academic fraud. This study examines the moderating influence of Artificial Intelligence (AI) on the relationship between these variables and academic misconduct. A quantitative research methodology was employed, administering questionnaires to 300 students from several colleges in East Java to gather survey data. The statistics demonstrate that four elements of the Fraud Pentagon: pressure, opportunity, rationalization, and competence, significantly influence academic misconduct, whereas arrogance and religiosity do not. AI, as a moderating variable, enhances the effect of skills on academic fraud while reducing the effect of opportunity. This study enriches academic literature by introducing AI as a moderating variable in the digital age and incorporating religion, a rarely explored factor.
Financial sustainability research: A bibliometric analysis of global scholarly output Munandar, Muhammad Rifqi Arif; Honggowati, Setianingtyas; Sukma, Farah Ordina Ardha
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.art14

Abstract

This research employs bibliometric methods, utilizing data from the Scopus database, as well as the Bibliometrix R-package (Biblioshiny) and VOSviewer analysis tools. The analysis showed that research on Financial Sustainability experienced significant growth with an annual growth rate of 8.84% from 1987 to 2025. The literature reviewed is relatively young and influential, with an average age of 5.92 years and 13.65 citations per document. The high diversity of keywords and international collaboration (21.86%) reflects the cross-national and interdisciplinary approach. The variety of document types also enriches understanding. Publication peaks occurred in 2023 and 2024, as the urgency of sustainability issues increased globally. The United States, Italy, and the United Kingdom are the main contributors, followed by a significant increase from Asian countries. The Journal of Cleaner Production is the main reference source. Key themes such as microfinance and social inclusion show that there is still room for further exploration in this field.
Corporate Social Responsibility disclosure: A study on audit committee, audit quality, and company size Rahayu, Yurik Prastika; Yendrawati, Reni
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.art15

Abstract

This study aims to determine the effects of audit committees, audit quality, and company size on Corporate Social Responsibility (CSR) disclosure. The research population comprises ASEAN companies in the energy sector listed in Osiris between 2022 and 2023. Purposive sampling was used, resulting in 66 sample companies. Secondary data from Osiris were processed and analyzed using panel data regression. The selected data is the Random Effect Model (REM). The findings show that company size has a positive and significant effect on corporate social responsibility disclosure because large companies face higher pressure from stakeholders to increase transparency and accountability, including in terms of CSR disclosure. However, the audit committee and audit quality show no influence. The audit committee has no effect on CSR disclosure, possibly because the audit committee is only a formality to comply with regulations without really supervising and encouraging CSR disclosure. Audit quality has no effect on CSR disclosure because the main focus of the audit is likely still on financial statements, and high audit costs are required to verify the disclosure.

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