Volume 22, Nomor 2, Tahun 2025

General information

Published:	11-12-2025
Total Articles: (including Editorial)	7
Total Authors:	19

Total authors' affiliations (8)

	Universitas Diponegoro
	Politeknik Negeri Balikpapan
	Universitas Islam Negeri Sunan Ampel Surabaya
	Universitas Diponegoro
	Indonesia
	Hasanuddin University
	Riau.
	Universitas Riau

Issues list

Volume 22, Nomor 2, Tahun 2025 Volume 22, Nomor 1, 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 Volume 18, Nomor 2, Tahun 2021 Complete issues

Volume 22, Nomor 2, Tahun 2025

Articles

	Corporate Governance Structure Impact on Bank Firm Value in Indonesia 2021-2024 Meyta Ayu Resandy, Marsono Marsono \| Language: EN \| DOI: 10.14710/jaa.22.2.164-178 Received: 16 Sep 2025; Published: 7 Dec 2025.	PDF 164-178
	Deferred Tax Expense and Tunneling Incentive Influence on Tax Avoidance via Transfer Pricing Annisa Nur Maghfirah Armadhana, Sisca Santika, Nurul Musfirah Khairiyah \| Language: EN \| DOI: 10.14710/jaa.22.2.179-198 Received: 23 Aug 2025; Published: 7 Dec 2025.	PDF 179-198
	The Effect of Thin Capitalization on Tax Avoidance: A Literature Review From 2015 to 2025 Alisya Putri Salsabila, Hastanti Agustin Rahayu \| Language: EN \| DOI: 10.14710/jaa.22.2.199-221 Received: 24 Nov 2025; Published: 11 Dec 2025.	PDF 199-221
	Doing Well by Blowing Right: How Whistleblowing Practice Enhances Corporate Risk Disclosure Dewi Mustika Ratu \| Language: EN \| DOI: 10.14710/jaa.22.2.222-232 Received: 17 Nov 2025; Published: 11 Dec 2025.	PDF 222-232
	Do Audit Quality Enhancements Improve Financial Reporting Credibility? A Systematic Literature Review Yudi Basma Albahrun, Rui Lopes, Andi Kusumawati, Agus Bandang \| Language: EN \| DOI: 10.14710/jaa.22.2.233-272 Received: 10 Dec 2025; Published: 31 Dec 2025.	PDF 233-272
	Does Internal Control Strengthen Fraud Detection Effectiveness? A Systematic Literature Review in The Role of Internal Control Measures in Combating Financial Fraud A. Ikhwanul Ahmad, Muh. Farhan, Andi Kusumawati, Agus Bandang \| Language: EN \| DOI: 10.14710/jaa.22.2.273-303 Received: 10 Dec 2025; Published: 31 Dec 2025.	PDF 273-303
	Water Disclosure in Indonesian Mining Companies: The Role of Size, Leverage, Market Value, and Growth Muhammad Azlan Rifai, Poppy Nurmayanti M., Ulfa Afifah \| Language: EN \| DOI: 10.14710/jaa.22.2.304-329 Received: 24 Dec 2025; Published: 8 Jan 2026.	PDF 304-329

Editorial Office of Jurnal Akuntansi dan Auditing, Department of Accounting
Faculty of Economics and Business, Diponegoro University
Jalan Prof. Soedarto, SH, Tembalang Semarang, Central Java, Indonesia 50275

Telp.: +62 24-76486843

Email: jaa@live.undip.ac.id

View My Stats

Theme Copyright by Universitas Diponegoro. Powered by Public Knowledge Project OJS and Mason Publishing OJS theme.

Volume 22, Nomor 2, Tahun 2025

Table of Contents

Articles