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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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Symbolic compliance or substantive transparency? Sustainability reporting, corporate attributes, and financial reporting quality in Indonesia Almalita, Yuliani; Almaida Dwi Kusuma
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.art20

Abstract

This study investigates the effect of sustainability reporting on financial reporting quality in Indonesian manufacturing companies during 2022–2024. Using 375 firm-year observations from 125 listed firms, this study applies panel data regression with the Random Effects Model (REM). The results show that sustainability reporting, sustainability reporting quality, and audit quality do not significantly influence financial reporting quality. In contrast, revenue growth and leverage negatively affect financial reporting quality, whereas firm size and tangibility positively influence reporting quality. These findings indicate that firms’ financial characteristics play a more substantial role in determining reporting quality than sustainability disclosure practices. This study contributes to sustainability accounting literature by providing evidence from an emerging market context. Future research should examine governance mechanisms, ESG assurance, and industry-specific factors to better explain variations in financial reporting quality.
The role of tax literacy on MSME tax compliance: The mediating effect of public trust and the moderating role of Kalosara Rika, Abdul Rachman; Hasanudin, Agus Ismaya; Lestari, Tri; Retnowati, Wulan
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.art14

Abstract

This study aims to analyze the influence of Tax Literacy on Tax Compliance through Trust in Tax Authorities and examine the moderating role of Kalosara-based Tax Culture in MSMEs. The research method uses a quantitative approach with a survey design of 300 MSMEs selected using purposive sampling. Data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) to test direct, indirect, and moderating relationships between variables. The results of the study indicate that tax literacy has no direct effect on tax compliance, but significantly influences trust in tax authorities, which in turn positively influences tax compliance. Trust is proven to fully mediate this relationship, while Kalosara-based tax culture does not act as a moderating variable. These findings suggest that tax compliance is more determined by institutional factors than cognitive and cultural factors. The implication is that increasing compliance needs to be focused on strengthening trust in the tax authorities. The novelty of this research lies in the integration of Social Capital Theory in the context of Kalosara culture in the MSME tax compliance model.
A mixed-method analysis of fraud awareness, fraud literacy, public service motivation, professional scepticism, and corruption Maulidi, Ach
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.art17

Abstract

This study examines whether fraud awareness and fraud literacy reduce corrupt behaviour in public institutions and whether public service motivation and professional scepticism condition these relationships. Drawing on Social Exchange Theory, the study adopts an explanatory sequential mixed-method design. Quantitative data were collected from 137 employees of a local government institution in East Java and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). To complement the quantitative findings, qualitative data were subsequently gathered through semi-structured interviews with eight participants and analysed using thematic analysis. The quantitative results show that fraud awareness, fraud literacy, public service motivation, and professional scepticism do not have significant direct effects on corruption. However, the interaction effects are negative and significant. These suggest that fraud awareness and fraud literacy become behaviourally meaningful to prevent corruption when combined with public service motivation and professional scepticism that activate ethical responsibility within organisational relationships. Interestingly, the qualitative findings deepen this explanation by showing that employees interpret responsibility through shared decision structures, hierarchical relationships, and clearly defined role boundaries. These relational conditions shape how individuals translate knowledge of fraud risks into ethical actions in everyday administrative work. Although this study is conducted in the public sector, its insights extend to private sector governance as well. For instance, this perspective enriches existing fraud prevention research by highlighting how knowledge-based capacities interact with motivational and professional orientations to shape integrity outcomes across different organisational contexts.
Corporate governance mechanism and Corporate Social Responsibility disclosure: evidence from emerging market Nugraheni, Peni; Budhiani, Annisa Balqis; Jamil, Nurul Nazlia
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.art15

Abstract

This research aims to examine the influence of the board of directors and the audit committee on Corporate Social Responsibility (CSR) disclosure. The board of directors is proxied by board size, board meeting frequency, and board gender diversity. Meanwhile, the audit committee is proxied by audit committee size, audit committee meeting frequency, and audit committee expertise. The data used in this research are secondary data originating from the annual reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) and the Saudi Exchange. This research adopts a quantitative research approach, with data collection techniques including literature study and documentation. The data are analyzed using panel data regression analysis. The results of the panel data regression analysis show that board size and audit committee expertise have a positive but insignificant effect on CSR disclosure. Meanwhile, board meetings and audit committee size have a positive and significant effect on CSR disclosure. Furthermore, board gender diversity and audit committee meeting frequency have a negative and significant effect on CSR disclosure. This research contributes by providing insights into the role of corporate governance mechanisms in encouraging corporate transparency through CSR disclosure. The findings are expected to provide a better understanding of how governance structures influence companies in disclosing their social and environmental responsibilities.

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