Jurnal Akuntansi dan Auditing Indonesia

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Jurnal Akuntansi dan Auditing Indonesia (JAAI) is published by Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia and Supported by .

Published twice a year in 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 the author's responsibility. The editorial board may edit without changing the substance of the papers.

Accredited by Ministry of Research, Technology & Higher Education of The Republic Indonesia, Decree No. 200/M/KPT/2020



Vol 24, No 2 (2020)

Table of Contents

Articles

 
Agustinus Imam Saputra(1), Irwan Taufiq Ritonga(2),
(1) Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
(2) Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
DOI :
PDF
67-84
 
Maria R.U.D. Tambunan(1),
(1) Department of Fiscal Administrative Science, Universitas Indonesia, Jakarta, Indonesia
DOI :
PDF
85-96
 
Almira Zuniga Setiadi(1), Iman Harymawan(2),
(1) Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia
(2) Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia
DOI :
PDF
97-108
 
Yuni Nustini(1), Fariz Zhafiri(2),
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
DOI :
PDF
109-118
 
Hamzah Ritchi(1), Ade Laide Debora(2),
(1) Department of Accounting, Universitas Padjadjaran, Bandung, Indonesia
(2) Department of Accounting, Universitas Padjadjaran, Bandung, Indonesia
DOI :
PDF
119-129
 
Peni Nugraheni(1), Arum Indrasari(2), Noradiva Hamzah(3), Ruhanita Maelah(4),
(1) Department of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia
(2) Department of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia
(3) School of Accounting, Universiti Kebangsaan Malaysia, Bangi, Malaysia
(4) School of Accounting, Universiti Kebangsaan Malaysia, Bangi, Malaysia
DOI :
PDF
130-138
 
Irfan Irfan(1), Muhyarsyah Muhyarsyah(2), Arif Pratama Marpaung(3), Ina Liswanty(4),
(1) Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara, Medan, Indonesia
(2) Faculty of Economics and Business, Universitas Mercu Buana, Jakarta, Indonesia
(3) Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara, Medan, Indonesia
(4) Faculty of Economics and Business, Universitas Potensi Utama, Medan, Indonesia
DOI :
PDF
139-147
 
Rizki Hamdani(1), Yunan Najamuddin(2), Padma Dwi Haryanto(3), Muamar Nur Kholid(4),
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
(3) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
(4) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
DOI :
PDF
148-158
 
Renno Prawira(1), Sudarso Kaderi Wiryono(2),
(1) School of Business and Management, Bandung Institute of Technology, Bandung, Indonesia
(2) School of Business and Management, Bandung Institute of Technology, Bandung, Indonesia
DOI :
PDF
159-166
 
Maulidyati Aisyah(1), Ivana Mutia Eszi(2),
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
DOI :
PDF
167-178