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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 404 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.

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