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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Vol 10, No 2 (2020): July - December 2020

Table of Contents

Articles

Depi Lestari, Sepky Mardian, M. Asmeldi Firman
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105-116
Erlina Diamastuti, Tyas Ajeng Nastiti, Marisya Mahdia Khoirina
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117-133
Rahmat Setiawan, Nunik Dwi Kusumawati
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135-145
Made Aristia Prayudi, Gusti Ayu Ketut Rencana Sari Dewi, Putu Riesty Masdiantini
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147-168
Mezbah Uddin Ahmed
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169-181
Limpat Akbar Yudanto, David Adechandra Ashedica Pesudo
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183-199
Yeni Priatnasari, Djoko Suhardjanto
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201-214
Aprina Nugrahesthy Sulistya Hapsari, Intiyas Utami, Yohanes Werang Kean
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215-222
Nur'aini Rokhmania, Nurul Hasanah Uswati Dewi, Pepie Diptyana
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223-234
Santi Widhiyanti, Yustrida Bernawati
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235-251