Vol. 12 No. 2 (2022): July - December 2022

This edition of our journal presents various articles that explore interesting topics in the fields of accounting, auditing, and finance. The articles cover various aspects such as auditing in the metaverse, the potential for tax non-compliance in Indonesia, the influence of company size and management ownership on audit costs, and the impact of company reputation on corporate social responsibility disclosures. There is a culture in Manggarai that is highlighted as an interesting topic. Manggarai is one of the districts in East Nusa Tenggara, which also has a culture of payment obligations called "Sida".

Published: 2022-06-30

Front Matter The Indonesian Accounting Review Vol 12 No 2
Abstract View : 81

Articles

Internal auditing in metaverse world: between the prospects of virtual reality and the possibilities of augmented reality
Mohamed Kais Adel Al Gnbri ⁽¹⁾
(1) Libyan Academy for Graduate Studies, Janzour, Tripoli, Libya, Libya
125-134
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DOI : 10.14414/tiar.v12i2.2848
Abstract View : 976
PDF downloads: 311
Measuring potential tax non-compliance in the Indonesian tax system: A meta-analysis
Diyah Probowulan ⁽¹⁾, Achmad Syahfrudin Zulkarnnaeni ⁽²⁾
(1) Muhammadiyah University of Jember, Indonesia ,
(2)
135-153
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DOI : 10.14414/tiar.v12i2.2821
Abstract View : 686
Appendix downloads: 5 PDF downloads: 386
Are firm size, firm complexity, and managerial ownership able to affect audit fee?: The evidence in Philippines and Indonesia as emerging countries
Bayu Hartarto Syafii ⁽¹⁾, Nurul Hasanah Uswati Dewi ⁽²⁾
(1) STIE PERBANAS SURABAYA ,
(2) STIE Perbanas Surabaya, Indonesia
155-168
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DOI : 10.14414/tiar.v12i2.2560
Abstract View : 430
PDF downloads: 334
The inï¬‚uence of corporate reputation on the quality corporate social responsibility disclosure: Banking sector
Andika Pramukti ⁽¹⁾, Hamzah Ahmad ⁽²⁾, Nurina Saffanah ⁽³⁾
(1) Universitas Muslim Indonesia, Makassar, Sulawesi Selatan, Indonesia, Indonesia ,
(2) Universitas Muslim Indonesia, Makassar, Sulawesi Selatan, Indonesia ,
(3) Universitas Muslim Indonesia, Makassar, Sulawesi Selatan, Indonesia
169-178
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DOI : 10.14414/tiar.v12i2.2901
Abstract View : 524
Artikel in Bahasa downloads: 6 PDF downloads: 248
Time pressure review in maintaining audit quality, in Covid-19 pandemic: Psychological perspective
Purwanto Wahyudi ⁽¹⁾, Suhartono Suhartono ⁽²⁾, Andi Muhammad Agung ⁽³⁾, Andi Wawo ⁽⁴⁾
(1) Alauddin State Islamic University Makassar, Makassar, South Sulawesi, Indonesia ,
(2) Alauddin State Islamic University of Makassar, Indonesia ,
(3) Alauddin State Islamic University Makassar, Makassar, South Sulawesi, Indonesia, Indonesia ,
(4) Alauddin State Islamic University Makassar, Makassar, South Sulawesi, Indonesia, Indonesia
179-187
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DOI : 10.14414/tiar.v12i2.2772
Abstract View : 411
PDF downloads: 183 Surat Pengumuman Ke Editor TIAR downloads: 8
Sticky cost determinants: Which one has the stronger impact?
Michelle Soegiharto ⁽¹⁾, Dyna Rachmawati ⁽²⁾
(1) Universitas Katolik Widya Mandala Surabaya, Indonesia ,
(2) Universitas Katolik Widya Mandala Surabaya, Indonesia
189-202
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DOI : 10.14414/tiar.v12i2.2825
Abstract View : 538
Sticky Cost Determinants: Which One Has The Stronger Impact? downloads: 10 PDF downloads: 321
Revealing the SIDA culture in Manggarai on an accrualbased accounting perspective
Leopold Melkiano Triangga Dawu ⁽¹⁾, Susana Purnamasari Baso ⁽²⁾, Maria Odriana Veronica Moi ⁽³⁾
(1) Universitas Katolik Widya Mandira Kupang ,
(2) Universitas Katolik Widya Mandira Kupang ,
(3) Universitas Katolik Widya Mandira Kupang
203-211
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DOI : 10.14414/tiar.v12i2.2836
Abstract View : 411
PDF downloads: 172
The effect of covid-19 on bank proftability: Evidence of m-banking and e-banking in Indonesia
Anggraeni Anggraeni ⁽¹⁾, Basuki Basuki ⁽²⁾, Rahmat Setiawan ⁽³⁾
(1) Universitas Airlangga, Indonesia ,
(2) ,
(3)
213-221
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DOI : 10.14414/tiar.v12i2.2889
Abstract View : 564
PDF downloads: 184
The effect of tax avoidance and tax risk on firm risk
Andrie Yuwono ⁽¹⁾, Elia Mustikasari ⁽²⁾
(1) Airlangga University, Indonesia ,
(2) Airlangga University, Indonesia
223-230
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DOI : 10.14414/tiar.v12i2.2875
Abstract View : 797
Data Statistik SPSS downloads: 17 Revisi Turn it in downloads: 7 PDF downloads: 281
How do fraud diamond and procrastination trigger cheating behavior in online learning during the Covid-19 pandemic?
Novita Novita ⁽¹⁾, Firdatul Jannah ⁽²⁾
(1) Universitas Trilogi ,
(2) Universitas Trilogi, Indonesia
231-246
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DOI : 10.14414/tiar.v12i2.2922
Abstract View : 415
DATA RUN JURNAL Perilaku Kecurangan Mahasiswa downloads: 11 PDF downloads: 183