Jurnal Akuntansi Universitas Jember (JAUJ) is a peer-access reviewed and open journal that publishes research papers encompasse all aspects of accounting. JAUJ publishes 2 issues in 2 volume per year. First published, volume 1 issue 1, in June 2003 and available electronically since 2010.
Jember, 20 January 2026
Dear colleague,
We would like to inform you that Volume 23 No. 2 (2025), and all earlier issues of Jurnal Akuntansi Universitas Jember (JAUJ) remain accessible through our previous system at the following link: https://jauj.jurnal.unej.ac.id/index.php/JAUJ
Due to technical issues resulting from a recent hacker attack, we have established a new, more secure system to ensure the safety and continuity of future publications. Consequently, all issues starting from Volume 24 No. 1 (2026) and onwards will be published exclusively on the new platform at: https://jauj.journal.unej.ac.id/home
We sincerely apologize for any inconvenience this transition may cause and greatly appreciate your understanding and cooperation as we continue to improve the quality and security of our journal.
Sincerely,
JAUJ Editorial Office
Volume 23 No. 2 (2025)
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
Author Index:
Adebayo Olagunju, 185; Anthony Oluwagbenga Adaramola, 185; Ayodele Damilola Ogunlokun, 185; Anisa’ Trisdianti, 132; Eny Maryanti, 157; Evi Maria, 174; Felicia Jasica Lahea, 174; Hadi Ahmad Sukardi, 206; Muhammad Syam Kusufi, 132; Reksha Laksana, 206; Risna Indirawati, 157; Ruci Arizanda Rahayu, 157; Syarief Hidayat, 206.
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:
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:
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:
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:
The median number of days from submission to first decision.
The median number of days from submission to receiving an acceptance decision.
The median number of days from acceptance to first online publication.
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