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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 424 Documents
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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.
Related-party transactions, profitability, and tax avoidance: Evidence from Indonesia’s VAT reform Tampubolon, Desy Miranda Christine; Setiabudi, Andang Wirawan
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.art7

Abstract

This study aims to analyze the effects of related party transactions and profitability on tax avoidance as a form of corporate tax management. High profitability may provide firms with greater opportunities to engage in tax management practices, whereas transactions with related parties may create loopholes for tax avoidance. External pressure increased following the change in the value-added tax (VAT) rate in 2022 from 10% to 11%, with a further increase to 12% planned. This policy may encourage firms to seek more advantageous tax-saving strategies. The research population consisted of industrial-sector companies listed on the Indonesia Stock Exchange during 2020–2023, with 233 firms selected using purposive sampling. Secondary data were obtained from the official IDX website. A quantitative approach employing Moderated Regression Analysis was used. The findings indicate that related party transactions and profitability positively influence tax avoidance, and that VAT rate increases moderate these relationships. The results provide implications for tax authorities to strengthen oversight during periods of VAT policy reform.
CSR moderation in the relationship between green investment, CEO gender, environmental cost, and firm value Febrianto, Hendra Galuh; Priharta, Andry; Hakim, Luqman; Fitriana, Amalia Indah; Ali, Ahmad Fariz bin
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.art13

Abstract

This study examines the impact of green investment, CEO gender leadership, and environmental expenses on business value, with corporate social responsibility (CSR) serving as a moderating factor. A quantitative methodology was used, with panel data from 11 industrial sector firms listed on the Indonesian Stock Exchange between 2020 and 2024. The sample was selected via purposive sampling, and the data were analysed using panel regression in Stata 17. The findings show that green investment, the presence of a CEO gender, and environmental charges all have a significant positive impact on firm value. Furthermore, CSR measured according to the Global Reporting Initiative (GRI) Standards 2021 strengthens the links between green investment and company value, CEO gender leadership and firm value, and environmental costs and firm value. These findings emphasise the strategic importance of CSR in increasing the value relevance of sustainability programs and gender-inclusive leadership. The study contributes to the growing literature on ESG (Environmental, Social, and Governance) by presenting empirical findings from an emerging market environment.
Green accounting and firm value: The moderating role of external assurance in Indonesia Wiguna, Nandina Putri; Sriwidharmanely, Sriwidharmanely; Usman, Berto
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.art6

Abstract

This study examines the effect of green accounting on firm value and the moderating role of external assurance in energy sector firms listed on the Indonesia Stock Exchange during 2017–2023. Using a quantitative approach, panel data regression with a Random Effect Model and robust standard errors is applied to 82 firm-year observations after outlier treatment using the Z-score method. Green accounting is measured using GRI-based environmental disclosure, while firm value is proxied by Tobin’s Q. The results show that green accounting has a marginally significant negative effect on firm value. However, external assurance significantly strengthens and reverses this relationship, indicating the importance of credibility in sustainability reporting. The findings extend signaling theory by demonstrating that environmental disclosure enhances firm value only when supported by independent verification. This study highlights the contingent role of assurance in shaping market interpretation of sustainability information in emerging markets. The analysis is limited to the energy sector, suggesting avenues for broader future research.
Board gender diversity, financial performance, ESG and audit committee: Capturing ‘glass cliff’ phenomenon in emerging market Nikmah, Alfa Lailatin; Hakim, Tito IM. Rahman; Kusno, Hendra Sanjaya
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.art18

Abstract

This study investigates the effect of board gender diversity on financial performance, using ESG performance and audit committee expertise as moderating variables. Utilizing a purposive sampling approach, a sample of 31 firms from the technology, healthcare, and energy sectors listed on the Indonesia Stock Exchange (IDX) between 2022 and 2023 was selected. The data were analyzed using panel data regression analysis. The results indicate that board gender diversity fails to significantly affect financial performance. Furthermore, ESG performance and audit committee expertise do not moderate the gender diversity and. financial performance dynamic. However, sensitivity tests employing alternative proxies for board gender diversity and financial performance reveal that the presence of female directors significantly affects accounting-based performance (ROE and ROA). Conversely, audit committee expertise positively moderates the impact of female directors on market-based performance (Tobin’s Q) across all board gender diversity proxies. Based on these findings, future research should employ the Blau and Shannon indexes to capture board gender diversity during post-crisis periods. Additionally, investors are advised to closely monitor firms with robust audit committee expertise, while policymakers are encouraged to formulate regulations that promote board consolidation with audit committees possessing advanced accounting and financial expertise during turbulent times.
Tax avoidance, capital structure, and firm value: The moderating role of profitability in LQ45 companies post-pandemic Purnamasari, Atika; Sari, Petty Aprilia; Husin, Husin; Goenawan, Yohanes August
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.art16

Abstract

This study analyzes the effect of tax avoidance and capital structure on firm value with profitability as a moderating variable in 19 LQ45 companies during 2020-2024. It aims to address the post-pandemic literature gap by examining the moderating role of profitability. This quantitative research employs purposive sampling and panel data regression using the Random Effect Model (REM). The analysis includes heteroscedasticity, multicollinearity, t-test, Moderated Regression Analysis (MRA), and coefficient of determination (R²). The results indicate that tax avoidance positively affects firm value, while capital structure has a negative effect. Profitability does not moderate the relationship between tax avoidance and firm value, but it weakens the effect of capital structure on firm value. These findings suggest that investors respond more to tax efficiency and profitability performance, whereas high leverage is perceived as increasing risk and reducing firm value. Therefore, maintaining an optimal capital structure is essential to enhance firm value.
Green innovation and firm value: Does founder leadership really matter? Sutrisno, Paulina; Rahmatunnisa, Naflah
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.art19

Abstract

This study examines the effect of green innovation on firm value and investigates whether CEO founders moderate this relationship. Using purposive sampling, the study analyzes 1,730 firm-year observations from 346 non-financial firms listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Generalized least squares (GLS) regression is employed as the primary estimation method to address heteroscedasticity and autocorrelation issues. To ensure the robustness of the findings, fixed-effects panel regression and generalized method of moments (GMM) estimations are conducted to control for unobserved heterogeneity, endogeneity, and potential reverse causality. The GLS and fixed-effects results indicate that green innovation is positively associated with firm value. However, the relationship becomes insignificant in the GMM estimations, suggesting that the positive association may be sensitive to endogeneity concerns. Furthermore, CEO founders do not significantly moderate the relationship between green innovation and firm value across all model specifications. These findings provide mixed evidence regarding the value implications of green innovation and highlight the importance of addressing endogeneity when examining the economic consequences of corporate sustainability initiatives. By investigating the moderating role of CEO founders in the green innovation–firm value relationship within an emerging market context, this study extends the corporate sustainability and upper echelons literature. The findings also suggest that firms should carefully evaluate the economic outcomes of green innovation initiatives while considering their broader strategic and sustainability objectives.

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