The Indonesian Journal of Accounting Research


The Indonesian Journal of Accounting Research, also known as Jurnal Riset Akuntansi Indonesia (hereafter IJAR), is a prestigious, leading accounting journal in Indonesia and is the official journal published by the Indonesian Institute Accountants-Compartment of Accounting Educators. IJAR disseminates studies in accounting to academics and professional communities, practitioners, students, and other interested parties. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. IJAR is nationally accredited SINTA 2 based on the Decree of the Minister of Research, Technology and Higher Education, Number 23/E/KPT/2019. Accreditation is valid for five years. International Standard Serial Number (ISSN) could be checked at

IJAR is dedicated to the publication of academic work in all aspects relevant to the development of theory and practice of accounting. IJAR publishes theoretical, conceptual, and empirical (research) papers conducted with various research approaches such as quantitative, qualitative, and mixed-method. IJAR publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: Auditing; Behavioral issues in accounting; Capital markets; Corporate governance; Financial accounting and reporting; International accounting; Management accounting; Accounting education; Accounting information systems; Social and environmental accounting; Islamic accounting; and Banking and finance. Please follow the journal's focus and scope. Articles outside of these scopes will not be accepted.

Papers accepted for publication are double–blind peer reviews to check for the scientific merit and the contribution of submitted articles to the accounting literature. The reviewers are expected to give valuable comments to improve the quality of the article submitted. Please follow the journal's peer review process for information about its peer–review and editorial policy.

IJAR is indexed and abstracted in ABDC (Australian Business Deans Council), SINTA-2 (Science and Technology Index), DOAJ, Dimensions, GARUDA (Garba Rujukan Digital), Google Scholar, and Crossref. IJAR is currently in the WoS registration process.

IJAR publishes new editions every January, May, and September. Articles sent to IJAR should follow the guidelines stated in our Author Guideline. Please make sure that your article has complied with the guidelines before submitting it.



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 24, No 3 (2021): IJAR September 2021 (In Progress)

Table of Contents


PDF   321-348
Budi Waluyo  


The Indonesian Journal of Accounting Research (IJAR)

Editorial Secretariat

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

Jl. Nusantara, Bulaksumur Yogyakarta 55281
CP : Novita
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 : Reza Fauzi
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)


Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.