The Indonesian Journal of Accounting Research


The Indonesian Journal of Accounting Research also known as Jurnal Riset Akuntansi Indonesia (hereafter JRAI) is a prestigious-leading accounting journal in Indonesia and is the only journal published by the Indonesian Institute of Accountants-Compartment of Accounting Educators. The journal disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties.

The Indonesian Journal of Accounting Research (IJAR) Terakreditasi  Dikti (Sinta 2)


NOMOR 23/E/KPT/2019



Author Fees


IJAR does not charge any fee for article submission. However, starting from Jan 2021 edition, IJAR charges Rp1000.000 (IDR) for every accepted article. IJAR will use the fee to cover some of the publication costs of the journal.

Posted: 2020-01-14

Call for Paper Indonesian Journal of Accounting Reasearch

We invite authors in the related fields to submit papers for the upcoming edition of the Indonesian Journal of Accounting Research

Please use the online submission system to submit your paper. Authors without an Indonesian Journal of Accounting Research account are required to create an account first before submitting it. Make sure that you choose "Author" from the Role dropdown menu. Please, user IJAR template and IJAR author guideline.
Posted: 2019-12-15
More Announcements...

Vol 23, No 3 (2020): IJAR September 2020

Table of Contents


Earning Management Actions and Conditional Revenue as Managerial Efforts to Maintain Bond Rating PDF
Andriawan Andriawan, Ignatius Roni Setyawan
Detecting Fraudulent Financial Reporting Using Fraud Score Model and Fraud Pentagon Theory : Empirical Study of Companies Listed in the LQ 45 Index PDF
Naomi Clara Situngkir, Dedik Nur Triyanto
The Effect of Debt Policies, Profitability, Managerial Ownership Structure, and Liquidity on Dividend Policy PDF
Zainuddin Zainuddin, Okfita Andaresta Mananohas
The Value Relevance of Sustainability Reporting: Comparison between Malaysia and Indonesia Stock Market PDF
Nanies Putri Halimah, Alfiana Irsyanti, Lutfi Rohmah Aini
Do hubristic managers really matter on performance? Evidence from listed firms in Nigeria PDF
Ayobolawole Adewale Ogundipe, Abiodun Rafiat Ayeni-Agbaje, Opeyemi Roselyn Akindutire
Analysis of Relationship between Effectiveness of Internal Control System and Audit Opinions on Local Government Financial Statements PDF
Indra Kesuma, Irwan Taufiq Ritonga


The Indonesian Journal of Accounting Research (IJAR)

Sekretariat :

Editorial Secretariat

Master of Science and Doctoral Programs
Faculty of Economics and Business, Gadjah Mada University

Jl. Nusantara, Bulaksumur Yogyakarta 55281
CP :
Phone  : +62 85227764898
Fax    : +62 274 524606
Email  :

Marketing and Sales Office

Ikatan Akuntan Indonesia
Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310
CP :
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Divisi Pelayanan, Keanggotaan dan Mitra IAI.
Grha Akuntan, Jl. Sindanglaya No.1, Menteng.
Telp.021-31904232 Ext.324/321



ISSN 2086-6887 (Print)
ISSN 2655 - 1748 (online)


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