Volume 23 No. 2 (2025)
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Jurnal Akuntansi Universitas Jember (JAUJ) is a peer-reviewed and open access journal that publishes research papers encompasses all aspects of accounting including financial accounting, shariah accounting, management and cost accounting, environmental and social accounting, auditing, public sector and government accounting, management information system, accounting information system, taxation, and accounting education. JAUJ publishes 2 issues in 2 volume per year. First published, volume 1 issue 1, in June 2003 and avalaible in electronically since 2010. JAUJ has ISSN 1693-2420 and e-ISSN 2460-0377. All accepted manuscripts will be published worldwide and indexed in Google Scholar, GARUDA, Crossref, Base, and Sinta 3.
Published: 31-12-2025
Articles>>
EARNINGS QUALITY: THE INFLUENCE OF INTELLECTUAL CAPITAL, INVESTMENT OPPORTUNITY SET, ACCOUNTING CONSERVATISM, AND LIQUIDITY WITH FIRM SIZE AS A MODERATOR
KUALITAS LABA: PENGARUH MODAL INTELEKTUAL, PELUANG INVESTASI, KONSERVATISME AKUNTANSI, DAN LIKUIDITAS DENGAN UKURAN PERUSAHAAN SEBAGAI MODERATOR
Anisa’ Trisdianti*, Muhammad Syam Kusufi
DOI:
MODERATION OF GOOD CORPORATE GOVERNANCE ON THE EFFECT OF PROFITABILITY, DIVIDEND POLICY, AND AUDITOR REPUTATION ON CORPORATE EARNINGS SMOOTHING
MODERASI GOOD CORPORATE GOVERNANCE ATAS PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN, DAN REPUTASI AUDITOR TERHADAP PERATAAN LABA PERUSAHAAN
Eny Maryanti*, Risna Indirawati, Ruci Arizanda Rahayu
DOI:
Pages 157-173
AUDITORS’ FRAUD DETECTION EFFECTIVENESS: THE IMPACT OF WORK EXPERIENCE, PROFESSIONAL SKEPTICISM, AND TIME PRESSURE
EFEKTIVITAS DETEKSI KECURANGAN AUDITOR: DAMPAK PENGALAMAN KERJA, SKEPTISISME PROFESIONAL, DAN TEKANAN WAKTU
Felicia Jasica Lahea*, Evi Maria
DOI:
Pages 174-184
A TEST OF DEMAND-FOLLOWING HYPOTHESIS IN NIGERIAN FINANCIAL SECTOR
PENGUJIAN HIPOTESIS PENGIKUT PERMINTAAN DI SEKTOR KEUANGAN NIGERIA
Anthony Olugbenga Adaramola, Adebayo Olagunju, Ayodele Damilola Ogunlokun*
DOI:
Pages 185-205
STOCK PERFORMANCE ASSESSMENT OF THE 10 LARGEST COMPANIES IN INDONESIA: A MULTI-INDEX APPROACH
PENILAIAN KINERJA SAHAM 10 PERUSAHAAN TERBESAR DI INDONESIA: PENDEKATAN MULTI-INDEKS
Syarief Hidayat*, Reksha Laksana, Hadi Ahmad Sukardi
DOI:
Pages 206-219
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