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.

Vol 22, No 1 (2019): IJAR January 2019

Table of Contents


Simultaneous Effect between Financial Reporting Aggressiveness and Tax Reporting Aggressiveness: The Impact on The Earnings Informativeness PDF
Intan Kurnia Suharti, Dianwicaksih Arieftiara
Capital Market Cointegration and Selection Buy-Sell Stock PDF
Elizabeth Lucky Maretha, Yusni Warastuti
Accountability and Management Transparency Masjid Finance Based on Principles Aman and Fathanah (Phenomenology Study in Mosques in Nganjuk Hamlet , Sugihwaras Village, Wonomulyo District, Polewali Mandar Regency, West Sulawesi Province) PDF
Saiful Muchlis, Anna Sutrisna Sukirman, Ridwan Ridwan
Reflections on Individual Personal Values in the Budgetary Slack Phenomenon PDF
Putu Yunartha Pradnyana Putra, Farah Nisa Ul Albab, Christopher Clark Aditya Swara
The Selection of Revaluation Method and The Independent Valuer Increase The Audit Fee: a case of ASEAN PDF
Reni Setiani Sujana, Aria Farah Mita
The Effect of Full Accrual Accounting Implementation on Audit Delay (Evidence from Districts/Citied Government in Indonesia for The Years 2013-2016) PDF
Ratu Vertiarani, Abdul Halim


The Indonesian Journal of Accounting Research (IJAR)

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Master of Science and Doctoral Programs
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ISSN 2086-6887 (Print)
ISSN 2655 - 1748 (online)


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