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Accounting Analysis Journal starting in 2024 migrates to better secure from various unwanted things, including journal hacking and so on. To submit, the author please visit the new website page of our journal at the link https://journal.unnes.ac.id/journals/aaj

MIGRATION OFFICIAL STATEMENT HERE

Accounting Analysis Journal is a peer-reviewed journal by Department of Accounting, Faculty of Economics and Business, Universitas Negeri Semarang collaborate with Ikatan Akuntan Indonesia Tingkat Pusat. This journal contains empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, and Islamic Accounting.

Accreditation Certificate: 2021-2025

Current Issue

Vol. 14 No. 3 (2025)
DOI: https://doi.org/10.15294/aaj.v14i3
Published: 2025-11-05

Articles

  • Big Data, CAATs, and Auditor Religiosity in Fraud Detection: Task-Specific Knowledge as Moderator

    Betri, Ridho Hafidz, Maidiana Astuti Handayani, Ida Zuraidah, Lis Djuniar (Author)
    166-177
    Article ID 16718
    DOI: https://doi.org/10.15294/aaj.v14i3.16718

  • Perceived Determinants of Rental Income Tax Compliance in Eldoret Municipality

    Elijah Kiptoo Kandie, Peter Nderitu Githaiga, Marion Nekesa (Author)
    178-188
    Article ID 8729
    DOI: https://doi.org/10.15294/aaj.v14i3.8729

  • Can Tax Avoidance Be a Moderator in the Relationship Between Earnings Management and Firm Value?

    Amrie Firmansyah, Hafiz Putra Amanta, Nafis Dwi Kartiko (Author)
    189-201
    Article ID 34057
    DOI: https://doi.org/10.15294/aaj.v14i3.34057

  • Feminisms and Gendered Dynamics of Whistleblowing: How Organisational Culture Shapes Women’s Ethical Decisions

    Ach Maulidi (Author)
    202-213
    Article ID 21255
    DOI: https://doi.org/10.15294/aaj.v14i3.21255

  • Board of Directors Characteristics and Financial Restatements: An Empirical Study of Indonesian Listed Firm

    Ahyar Heru Wuryanto, Sri Yuni, Ricky Yunisar Setiawan, Oktobria Yusirat Asi, Muhammad Ichsan Diarsyad, Andreas Fajar Christmas, Iwan Christian (Author)
    214-223
    Article ID 31453
    DOI: https://doi.org/10.15294/aaj.v14i3.31453
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