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e-ISSN: 2549-7650 
P-ISSN: 1412-6699
 

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Current issue: Volume 21, Nomor 2, Tahun 2024 | Archives | Start Submission

Jurnal Akuntansi dan Auditing - e-ISSN: 2549-7650 (online),  p-ISSN: 1412-6699 (print) is an open access and peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia. This Journal published twice a year (July and December).The scope of journal is:Financial Accounting, Performance measurement and managerial accounting, Auditing,   Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting educations

Editor in Chief: Fuad (Universitas Diponegoro)

Every manuscript submitted to Jurnal Akuntansi dan Auditing is anonymously reviewed by two referees/reviewers (i.e. blind review process). The manuscript will be made anonym for the reviewers, and so are the reviewers for the author/s. The final decision is made by the editorial board based on the review results.

We strongly condemn any academic ethical misconduct. Plagiarism is strictly prohibited in Jurnal Akuntansi dan Auditing. JAA uses turnitin and/or ithenticate in order to prevent any ethical misconduct. However, plagiarism and any other ethical misconduct is still the main responsibility of the authors.

Jurnal Akuntansi dan Auditing welcomes original manuscripts on all aspects of accounting and auditing research including, but not limited to the following fields:

  • Financial Accounting
  • Performance measurement and managerial accounting
  • Auditing
  • Taxation
  • Accounting Information Systems
  • Accounting for public services
  • Strategic Management Accounting
  • Transfer pricing
  • International Accounting
  • Intellectual capital
  • Behavioral accounting
  • Forensic accounting and audit
  • Accounting educations

ARTICLES DOWNLOAD

Volume 15, Nomor 1, Tahun 2018 
Volume 14, Nomor 2, Tahun 2017 
Volume 14, Nomor 1, Tahun 2017 
Volume 13, Nomor 2, Tahun 2016 
Volume 13, Nomor 1, Tahun 2016 
Volume 12, Nomor 2, Tahun 2015 
Volume 12, Nomor 1, Tahun 2015 

ALAMAT REDAKSI

Jurnal Akuntansi dan Auditing, Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro

Jl. Soedarto, SH, Tembalang Semarang, Central Java, Indonesia 50275

Telp.: +62 24-76486843 ; Email: jaa@live.undip.ac.id

Jurnal Akuntansi dan Auditing
Dicipline:Accounting, Auditing, Taxation and Accounting Information Systems
Language:Indonesia, english
Editorial Team:

Fuad (ScopusID: 57195477335)

Faisal (ScopusID: 56625699700)

Anis Chariri (ScopusID: 57189460631)

Tri Jatmiko W.P. (ScopusID: 57194789248)

Sujoko Efferin (ScopusID: 15753317600)

Budi Frensidy (ScopusID: 57190034329)

Raman Noordin (ScopusID: 57203523695)

Publication Detail
Publisher:Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro
Publication history:2004 - present (online: 2007)
Frequency:2 issue per year
Open Access:Yes
Impact factor:-
OAI Url:https://ejournal.undip.ac.id/index.php/akuditi/oai
Indexing
ISSN (Printed):1412-6699
ISSN (Online):2549-7650
Link
Journal Homepage
Online Access
Online Archive

Volume 21, Nomor 2, Tahun 2024

FINANCIAL PERFORMANCE AND GOING CONCERN OPINION

Eldiana Yanuar Anisa Putri, Ani Wilujeng Suryani

| Language: EN | DOI: 10.14710/jaa.21.2.146-175
 PDF
146-175
THE EFFECT OF LEVERAGE, THIN CAPITALIZATION, AND TAX HAVENS ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE

Muhammad Fahmi, Harti Budi Yanti

| Language: EN | DOI: 10.14710/jaa.21.2.176-199
 PDF
176-199
MEASURING CARBON DISCLOSURE FROM CEO CHARACTERISTICS

Yunus Harjito, Bambang Sutopo

| Language: EN | DOI: 10.14710/jaa.21.2.200-217
 PDF
200-217
PRUDENCE ACCOUNTING: THE ROLE OF FINANCIAL DISTRESS, FREE CASH FLOW, AND CAPITAL INTENSITY IN ACCOUNTING DECISIONS

Heti Warhaeti, Teti Rahmawati, Dendi Purnama

| Language: EN | DOI: 10.14710/jaa.21.2.218-233
 PDF
218-233
ASSESSING THE IMPORTANCE OF SUPPLY CHAIN MANAGEMENT IN STRENGTHENING THE MSMES RESILIENCE IN THE TIME OF DISRUPTION

Muhammad Bagas Arkananta, Gary Mcguinness

| Language: EN | DOI: 10.14710/jaa.21.2.234-246
 PDF
234-246
IMPACT OF ESG REGULATIONS ON SUSTAINABLE BUSINESS PRACTICES: EVIDENCE FROM INDONESIA

Muhammad Taufiqul Hakim, Fuad Fuad

| Language: EN | DOI: 10.14710/jaa.21.2.247-253
 PDF
247-253
CEO Duality and Financial Performance During COVID-19

Renata Dahlia, Yani Permatasari

| Language: EN | DOI: 10.14710/jaa.21.2.254-268
 PDF
254-268

Total 58 citations from 17 documents (Last update: 2025-07-12 16:06:22).

  1. FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS

    Adhista Cahya Mustika

    | Volume 12, Nomor 2, Tahun 2015 | pp. 89-109 | DOI: 10.14710/jis.%v.%i.%Y.170-184
  2. PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

    Nuralifmida Ayu Annisa, Lulus Kurniasih

    | Volume 8, Nomor 2, Tahun 2012 | pp. 123-136 | | Lang: EN | DOI: 10.14710/jaa.8.2.123-136
  3. PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPATUHAN PENGUNGKAPAN WAJIB DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada Kabupaten/Kota di Indonesia)

    Djoko Suhardjanto, Rena Rukmita Yulianingtyas

    | Volume 8, Nomor 1, Tahun 2011 | pp. 30-42 | | Lang: EN | DOI: 10.14710/vol%viss%ipp%p
  4. Model Deteksi Kecurangan Berbasis Fraud Triangle

    Sukirman Sukirman, Maylia Pramono Sari

    | Volume 9, Nomor 2, Tahun 2013 | pp. 199-225 | | Lang: EN | DOI: 10.14710/jaa.9.2.199-225
  5. CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR INDONESIA

    Robert Jao, Gagaring Pagalung

    | Volume 8, Nomor 1, Tahun 2011 | pp. 43-54 | | Lang: EN | DOI: 10.14710/jaa.8.1.43-54
  6. PENGAWASAN UNTUK PEMBERANTASAN KORUPSI

    Haryono Umar

    | Volume 8, Nomor 2, Tahun 2012 | pp. 109-122 | | Lang: EN | DOI: 10.14710/vol%viss%ipp%p
  7. PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, TERHADAP CORPORATE SOCIAL RESPONSIBILITY

    Agus Purwanto

    | Volume 8, Nomor 1, Tahun 2011 | pp. 12-29 | | Lang: EN | DOI: 10.14710/vol%viss%ipp%p

See more cited articles.

Mailing Address

Editorial Office of Jurnal Akuntansi dan Auditing, Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro

Jalan Prof. Soedarto, SH, Tembalang Semarang, Central Java, Indonesia, 50275

Phone: +62 24-76486843
E-mail: jaa@live.undip.ac.id

Principal Contact

Aulizza Abdul Fanni
Department of Accouting, Faculty of Economics and Business, Universitas Diponegoro

Editorial Office of Jurnal Akuntansi dan Auditing, Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro

Jalan Prof. Soedarto, SH, Tembalang Semarang, Central Java, Indonesia, 50275


Email: jaa@live.undip.ac.id

Support Contact

Dewi Mustika Ratu
Email: jaa@live.undip.ac.id