The Indonesian Accounting Review

  • The Indonesian Accounting Review serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting with the perspective both nationally and globally, by facilitating the production and dissemination of academic research throughout the world. 

  • The Indonesian Accounting Review (TIAR) hopes to provide an interesting accounting journal for researchers, academics, practitioners, policy makers and post-graduate students, to share knowledge, exchange ideas and establish academic relationships.
    This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession.

  • The scope of the journal covers all areas of accounting. To encourage the growth of Indonesian accounting research and practice, it is open to all approaches to research, including but not limited to analytical, archival, case study, conceptual, experimental, and survey methods

  • Contributors are invited in the areas including (but not limited to):
    1. Financial Accounting 
    2. Management Accounting
    3. Auditing 
    4. Accounting Information System & Technology
    5. Behavioral Accounting
    6. Corporate Governance
    7. Accounting Ethics
    8. Tax Accounting
    9. Public Sector Accounting 
    10. Social Accounting

  • The Indonesian Accounting Review has been in collaboration with IAI KAPd. TIAR has been accredited by the Directorate of Higher Education (Dikti), Jakarta, based on the accreditation No:  23/E/KPT/2019, with the accreditation status Sinta 2, by ARJUNA via Menristekdikti in August 8, 2019.The Indonesian Accounting Review (TIAR), with registered number ISSN: 2086-3802, ISSN (online): 2302-822X have been indexed in:


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Call for Paper The Indonesian Accounting Review (TIAR)

  

Call for Paper The Indonesian Accounting Review (TIAR)

  
Posted: 2019-09-02 More...
 
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Vol 10, No 1 (2020): January - June 2020

Table of Contents

Front Matter
 

Articles

Preparing the quality of financial statements at health centers: to explore the role of regional inspectorates and professionalism of accounting personnel
Alwan Sri Kustono, Ardhya Yudistira Adi Nanggala
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1 - 12
The Effect of R&D intensity, intellectual capital and managerial ability on firm’s performance with political connection as a moderatingriable
Intansari Dewiruna, Bambang Subroto, Imam Subekti
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13 - 24
Behind the deviation of Islamic banks from shariah principles
Moh. Baqir Ainun
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25 - 32
Psychological capital intervening effect on individual competency and educator accountants’ research performance in Surabaya
Fitriyah Kusuma Devi, Bambang Tjahjadi
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33 - 45
Employee’s productivity at the operation of indonesian railway
Muhammad Alkirom Wildan
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47 - 50
Fraud trend in the regional government of Central Sulawesi province
Taufik Hidayat B. Tahawa, Nurhidayah Nurhidayah, Andi Ainil Mufidah Tanra, Riady Ibnu Khaldun
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51 - 58
Visual learning methods: strategy for mitigating unethical decisions in accounting education
Natasia Alinsari, Intiyas Utami, Marwata Marwata
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59 - 70
Development of mandatory & voluntary instruments of sustainability reporting (SR) according to carrots & sticks 2006 - 2016
Ririn Breliastiti
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71 - 81
The effect of company size, company growth, earnings growth, and capital structure on earnings response coefficient
Ratih Tri Indah Sari, Nuraini Rokhmania
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83 - 94
The role of auditor opinion in moderating the effect of financial distress on auditor switching in the infrastructure, utility, and transportation sub-sectors
Dedi Heru Prihandoko, Supriyati Supriyati
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95 - 104
Back Matter