ISSN : 2086-6887


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The Indonesian Journal of Accounting Research

About JRAI

The Indonesian Journal of Accounting Research known as Jurnal Riset Akuntansi Indonesia (hereafter JRAI) publishes articles reporting the result of accounting research using analytical, empirical, experimental, and field study methods. Since 1998, the journal has been published by The Indonesian Institute of Accountants, Compartment of Accounting Academic, known as Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik (IAI-KAPd), to disseminate accounting research results to the academic and professional communities, practitioners, students, and other interested parties through publications. JRAI is a prestigious-leading accounting journal in Indonesia and is the only accounting research journal published by IAI-KAPd.JRAI publishes articles reporting the results of accounting research from a wide range of topics include, but are not limited to Accounting Education, Accounting and Information Systems Auditing, Behavioral Issues in Accounting, Capital Markets, Corporate Governance, Earnings Management, Financial Accounting and Reporting, International Accounting, Management Accounting, Social and Environmental Accounting, Islamic Accounting, Banking and Finance; and also Book reviews.

The journal is accredited by the Directorate General of Higher Education, Ministry of National Education, Republic of Indonesia, No. 83/DIKTI/Kep/2009. Initially JRAI publishes two issues per year (January and July). Since the January issue is usually publishes papers presented at the previous year's annual Accounting National Symposium known as SNA, which is short for Simposium Nasional Akuntansi, the journal adds another issue in May becomes three issues per year (January, May, and September).