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 in Indonesia, by facilitating the production and dissemination of academic research throughout the world. 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. The Indonesian Accounting Review in collaboration with IAI KAPd.

The Indonesian Accounting Review (TIAR), with registered number ISSN: 2086-3802, ISSN (online): 2302-822X have been indexed in:

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Vol 9, No 1 (2019): January - June 2019

Table of Contents


Magu Oktavian
Jhonatan Trafalgar, Laely Aghe Africa
Brian Fitra, Amelia Zulfani
Rifatul Fitriyah
Desi Frida Priyanti, Nurul Hasanah Uswati Dewi
Firmansyah Thalib, Diah Ekaningtias
Ardhia Prameswari Regita Cahyani, Carolyn Lukita Sembiring
Inggriyani Wilda Utami, Titis Puspitanigrum Dewi Kartika
Muslim Mansyur, Hamzah Ahmad, Syamsuri Rahim
Tutut Murniati