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 : 971

PDF downloads: 307
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 : 665

Appendix downloads: 4 PDF downloads: 374
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 : 418

PDF downloads: 307
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 : 520

Artikel in Bahasa downloads: 2 PDF downloads: 244
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 : 406

PDF downloads: 180 Surat Pengumuman Ke Editor TIAR downloads: 6
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 : 519

Sticky Cost Determinants: Which One Has The Stronger Impact? downloads: 9 PDF downloads: 311
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 : 401

PDF downloads: 171
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 : 557

PDF downloads: 182
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 : 784

Data Statistik SPSS downloads: 13 Revisi Turn it in downloads: 4 PDF downloads: 275
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 : 410

DATA RUN JURNAL Perilaku Kecurangan Mahasiswa downloads: 10 PDF downloads: 181