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INDONESIA
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 417 Documents
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The relationship between carbon emissions intensity and sustainable growth rate: The moderating role of media exposure Amrullah, Muhamad Tohir; Sari, Martdian Ratna
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (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.iss2.art12

Abstract

This study investigates the relationship between carbon emissions intensity (CEI) and sustainable growth rate (SGR), with media exposure as a moderating variable. Using data from energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024, the research applies quantitative methods with moderated regression analysis (MRA). The results reveal that CEI has no significant effect on SGR, and media exposure does not significantly moderate this relationship. These findings suggest that despite maintaining of carbon emissions, public and media pressure on environmental issues in Indonesia remains weak and insufficient to influence corporate sustainable growth strategies. The study contributes to the literature by providing empirical evidence from an emerging market context and by introducing media exposure, measured through a modified Janis–Fadner coefficient, as a novel moderating variable in environmental accounting research. The results highlight the limited role of media as a social control mechanism in Indonesia and underscore the need for stronger regulatory intervention and stakeholder engagement to promote sustainability in high-emission industries.
Exploring behavioral drivers of tax compliance: The mediating role of attitude and moral value Oktavianti, Oktavianti; Tibrani, Tibrani; Salesti, Jayana
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (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.iss2.art9

Abstract

Tax compliance remains challenging for the government due to the interconnection of economic, social, cultural, and perceptual elements that harm taxpayer behavior. This study aims to investigate the influence of behavioral drivers on tax compliance, focusing on attitudes and moral principles as mediators. A quantitative technique was used to survey 265 taxpayers in Riau Islands Province. Structural equation modeling (SEM-PLS) was used to investigate relationship between variables. The results demonstrate BC exerts a direct and significant influence on MV and ATT, while also exhibiting a positive correlation in bootstrapping tests or via the median variable with TC. The correlation between BC and TC is statistically insignificant. This result is noteworthy, as the cognitive dimensions of tax behavior—specifically morality and attitude—are more significant in influencing taxpayer behavior regarding tax compliance levels. It is crucial to highlight subjective perceptions in creating a favorable environment for taxpayers. This research theoretically enhances behavioral-based tax compliance model by incorporating psychological and ethical aspects. The findings indicate that tax authorities should formulate policies and campaigns that foster positive attitudes and improve moral responsibility, alongside traditional law enforcement, to augment voluntary compliance and fortify the tax system.
The influence of internal factors, national culture and artificial intelligence on audit technology usage with IT governance as a mediator El Natsir, Recky Syahnal; Sundjaja, Arta Moro
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (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.iss2.art10

Abstract

This study aims to examine the intention and actual usage of audit technology in Indonesian Public Accounting Firms by analyzing the effects of internal factors, national culture, and Artificial Intelligence (AI), with Information Technology (IT) governance as a mediating variable. Data were collected from 212 auditors across multiple firms and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Internal factors include organizational support, accounting information system complexity, IT audit competence, readiness, and ease of use, while national culture is measured through Hofstede’s dimensions and AI through big data, deep learning, and cloud computing. The findings indicate that all hypothesized relationships are significant, and IT governance effectively mediates the impact of AI on audit technology usage. These results highlight the importance of organizational readiness and strategic adoption of advanced technologies to enhance audit technology utilization in the digital era.
ESG, Audit Quality, and Political Connections on Firm Value: The Mediating Role of Leverage and Profitability Restuningsih, Jumi; Gusni, Gusni
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (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.iss2.art13

Abstract

This study investigates the impact of environmental, social, and governance (ESG) practices, audit quality, and political ties on firm value, with leverage and profitability as mediators. Using data from 18 ESG Leader firms (2021–2024) and analyzed through Structural Equation Modeling (SEM) with SmartPLS 4, the research explores both direct and indirect effects. Results show ESG and audit quality do not directly affect firm value but become significant when mediated by leverage and profitability. Political connections negatively influence firm value directly but exert a positive effect indirectly through financial performance. Leverage and profitability emerge as key mediators, explaining much of the variation in firm value and underscoring the role of financial mechanisms in transmitting non-financial factors. The study contributes originality by integrating governance, audit quality, and political connections with financial performance offer a more comprehensive interpretation of firm value.
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.

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