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 1 (2020): January - June 2020

Table of Contents

Front Matter


Alwan Sri Kustono, Ardhya Yudistira Adi Nanggala
1 - 12
Intansari Dewiruna, Bambang Subroto, Imam Subekti
13 - 24
Moh. Baqir Ainun
25 - 32
Fitriyah Kusuma Devi, Bambang Tjahjadi
33 - 45
Muhammad Alkirom Wildan
47 - 50
Taufik Hidayat B. Tahawa, Nurhidayah Nurhidayah, Andi Ainil Mufidah Tanra, Riady Ibnu Khaldun
51 - 58
Natasia Alinsari, Intiyas Utami, Marwata Marwata
59 - 70
Ririn Breliastiti
71 - 81
Ratih Tri Indah Sari, Nuraini Rokhmania
83 - 94
Dedi Heru Prihandoko, Supriyati Supriyati
95 - 104
Back Matter