General information
Published: 31-07-2026
Total Articles:
(including Editorial)		 7
Total Authors: 16
Total Countries: 2
Indonesia (14)
South Africa (2)
Universitas Islam Negeri Sunan Kalijaga Yogyakarta
Universitas Teknologi Yogyakarta
iYunivesithi Walter Sisulu
Universitas Diponegoro
Indonesia
State Polytechnic of Ambon
Issues list
Volume 23, Nomor 1, Tahun 2026 Volume 22, Nomor 1, Tahun 2025 Volume 22, Nomor 2, Tahun 2025 Volume 21, Nomor 2, Tahun 2024 Volume 21, Nomor 1, Tahun 2024 Volume 20, Nomor 2, Tahun 2023 Volume 20, Nomor 1, Tahun 2023 Volume 19, Nomor 2, Tahun 2022 Volume 19, Nomor 1, Tahun 2022 Complete issues

Volume 23, Nomor 1, Tahun 2026

Table of Contents

Articles

Accountant Behavior and Islamic Ethics as Mediators Among Accounting Service and Decision-Making Quality

Zaki Sima Fashimado, Darmawan Darmawan, Erna Fitri Komariyah

| Language: EN | DOI: 10.14710/jaa.22.3.1-29
Received: 24 Jun 2026; Published: 31 Jul 2026.
 PDF
1-29
Internal Audit Capability and Recurring Audit Findings in Government Departments

Qanga Enathi, Awonke Geqeza

| Language: EN | DOI: 10.14710/jaa.22.3.30-51
Received: 22 Jul 2026; Published: 31 Jul 2026.
 PDF
30-51
Board Governance Attributes and ESG Disclosure: Evidence from Non-Financial Companies Listed on the Indonesia Stock Exchange

Nadiah Humairah Adani, Marsono Marsono

| Language: EN | DOI: 10.14710/jaa.22.3.52-68
Received: 22 May 2026; Published: 31 Jul 2026.
 PDF
52-68
Information Technology, Internal Control, and Public Sector Financial Reporting Quality: A Systematic Literature Review

Tari Apriani, Muhammad Gowon, Yudi Yudi

| Language: EN | DOI: 10.14710/jaa.22.3.69-92
Received: 15 Jun 2026; Published: 31 Jul 2026.
 PDF
69-92
Analysis of Differences in Key Audit Matters (KAM) Disclosure Based on Auditor and Audit Committee Characteristics

Rizha Tri Lestari, Indira Januarti

| Language: EN | DOI: 10.14710/jaa.22.3.93-113
Received: 10 May 2026; Published: 31 Jul 2026.
 PDF
93-113
The Role of Foreign Ownership and ESG Factors in Mitigating Fraudulent Financial Reporting: Evidence from the Energy Sector

Adelia Kurnia Syahrani, Kazia Laturette

| Language: EN | DOI: 10.14710/jaa.22.3.114-145
Received: 16 May 2026; Published: 31 Jul 2026.
 PDF
114-145
Digital Governance and Financial Reporting Quality: Evidence from SIPD Implementation

Semy Pesireron, Shella Kriekhoff

| Language: EN | DOI: 10.14710/jaa.22.3.146-183
Received: 25 May 2026; Published: 31 Jul 2026.
 PDF
146-183