Jurnal Akuntansi Indonesia

Jurnal Akuntansi Indonesia (p-ISSN : 0216-6747 and e-ISSN : 2655-9552) is published by Universitas Islam Sultan Agung (UNISSULA) and managed by the Department of Accounting, Faculty of Economics of UNISSULA, Semarang. Jurnal Akuntansi Indonesia released on a regular basis (every six months, on January and July). The purpose of this journal is to publish the results of accounting research which includes: Financial Accounting, Management Accounting, Accounting Theory, Public Sector Accounting, Auditing, Tax Accounting, Sharia Accounting, and Accounting Information Systems. The determination of articles contained in Jurnal Akuntansi Indonesia is through a blind review process by the Board of Editors that has been appointed by Jurnal Akuntansi Indonesia with consideration: article relevance to professional development and accounting practices as well as the fulfilment of the standard requirements of journal publication.

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Jurnal Akuntansi Indonesia has collaborated with IAI KaPD to increase the publication of scientific articles. As for the MoU can be seen in link below.

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Vol 11, No 1 (2022): Jurnal Akuntansi Indonesia

Table of Contents

Articles

The Influence of Previous Year's Audit Opinions, Auditor Reputation, Company Growth, and Profitability on Going Concern Audit Opinions
Niken Lestari Putri, Nur Isna Inayati, Eko Haryanto, Edi Joko Setyadi
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1-20
Analisis Faktor Faktor yang Mempengaruhi Kecurangan (Fraud) untuk Mewujudkan Sustainable Development Goals (SDGs)
Erna Sudarmawanti, Fudji Sri Mar'ati, Budi Riyanti
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14-25
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN DANA BAGI HASIL TERHADAP BELANJA MODAL KABUPATEN / KOTA DI PROVINSI JAWA TENGAH TAHUN 2015-2018
Sifa Asri Trisnani, Wikan Isthika
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26-36
Pengaruh Struktur Modal, Ukuran Perusahaan, Intellectual Capital Terhadap Nilai Perusahaan, Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2017–2019)
Eka Dwi Agustin, Anwar Made, Ati Retnasari
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37-58
PERAN NORMA DAN SANKSI TERHADAP PENINGKATAN KEPATUHAN PAJAK SUKARELA DAN PAKSAAN
Nora Hilmia Primasari
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59-72
Pengaruh Penerapan Corporate Social Responsibility (CSR) dan Green Accounting Terhadap Kinerja Keuangan
Sindy Firantia Dewi, Ade Imam Muslim
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73-84