https://ejournal.unsrat.ac.id/v3/index.php/iaj <p> </p><table><tbody><tr><td><strong>Journal abbreviation</strong></td><td><strong>:</strong></td><td><strong>IAJ</strong></td></tr><tr><td><strong>E-mail</strong></td><td><strong>:</strong></td><td><strong>iaj@unsrat.ac.id</strong></td></tr><tr><td><strong>Focus and scope</strong></td><td><strong>:</strong></td><td><strong>Accounting and finance</strong></td></tr><tr><td><strong>Review process</strong></td><td><strong>:</strong></td><td><strong>Double-blind peer-reviewed</strong></td></tr><tr><td><strong>Periodical</strong></td><td><strong>:</strong></td><td><strong>Semi-annual (June and December)</strong></td></tr><tr><td><strong>ISSN</strong></td><td><strong>:</strong></td><td><strong>2686-6617 (<a href="http://u.lipi.go.id/1570339330">print</a>), 2686-6609 (<a href="http://u.lipi.go.id/1570339683">online</a>)</strong></td></tr><tr><td><strong>ISSN Portal</strong></td><td><strong>:</strong></td><td><strong>Directory of Open Access Scholarly Resources (<a href="https://portal.issn.org/resource/ISSN/2686-6609">ROAD</a>)</strong></td></tr><tr><td><strong>DOI</strong></td><td><strong>:</strong></td><td><strong>10.32400/iaj</strong></td></tr><tr><td><strong>Open Archives Initiative</strong></td><td><strong>:</strong></td><td><strong>http://ejournal.unsrat.ac.id/index.php/iaj/oai</strong></td></tr><tr><td><strong>Copyright holders</strong></td><td><strong>:</strong></td><td><strong>Author</strong></td></tr><tr><td><strong>License</strong></td><td><strong>:</strong></td><td><strong>CC-BY</strong></td></tr><tr><td><strong>Languages</strong></td><td><strong>:</strong></td><td><strong>Indonesian, English</strong></td></tr><tr><td><strong>Plagiarism checker</strong></td><td><strong>:</strong></td><td><strong>Similarity Check by Crossref (<span>iThenticate)</span></strong></td></tr><tr><td><strong>Journal type</strong></td><td><strong>:</strong></td><td><strong>Open access</strong></td></tr><tr><td><strong>Archiving</strong></td><td><strong>:</strong></td><td><strong><a href="http://garuda.ristekbrin.go.id/journal/view/16996">GARUDA</a>, <a href="https://onesearch.id/Search/Results?widget=1&amp;repository_id=13338">National Library of Indonesia</a>, <a href="/index.php/iaj/gateway/lockss">PKP PN-LOCKSS</a>, <a href="https://v2.sherpa.ac.uk/id/publication/37617">Sherpa Romeo</a>, <a href="https://discover.libraryhub.jisc.ac.uk/search?q=Indonesia%20Accounting%20Journal&amp;rn=5">Library Hub Discover</a>, <a href="https://core.ac.uk/">CORE</a></strong></td></tr><tr><td><strong>Repository</strong></td><td><strong>:</strong></td><td><strong><a href="https://data.lipi.go.id/dataverse/iaj">Scientific National Repository (RIN-LIPI)</a>, <a href="https://www.neliti.com/id/journals/indonesia-accounting-journal">Neliti</a></strong></td></tr><tr><td><strong>Indexing</strong></td><td><strong>:</strong></td><td><strong><a href="http://sinta.ristekbrin.go.id/journals/detail?id=6682">SINTA</a>, <a href="https://bit.ly/37PPKTZ">DOAJ</a>, <a href="https://scholar.google.co.id/citations?hl=id&amp;user=q20FvaIAAAAJ">Google Scholar</a>, <a href="http://oaji.net/journal-detail.html?number=9396">OAJI</a>, <a href="http://miar.ub.edu/issn/2686-6617">MIAR</a></strong></td></tr><tr><td><strong>Database</strong></td><td><strong>:</strong></td><td><strong><a href="https://explore.openaire.eu/search/dataprovider?datasourceId=openaire____::9ed3ec9b00622ecab83228d1dfd50653">Openaire</a>, <a href="https://index.pkp.sfu.ca/index.php/browse/index/6785">PKP Index</a>, <a href="https://www.scilit.net/journal/4327474">Scilit</a>, <a href="https://academic.microsoft.com/home">Microsoft Academic</a>, <a href="https://app.dimensions.ai/discover/publication?and_facet_source_title=jour.1379447">Dimensions</a>, <a href="https://scinapse.io/">Scinapse</a>, <a href="https://www.worldcat.org/">WorldCat</a>, <a href="https://core.coll.mpg.de/Record/DOAJ044292430/DownLinkRecords#tabnav">CORE</a>, <a href="http://atoz.ebsco.com/Titles/SearchResults/8623?SearchType=Contains&amp;Find=2686-6609&amp;GetResourcesBy=QuickSearch&amp;resourceTypeName=journalsOnly&amp;resourceType=1&amp;radioButtonChanged=">EBSCO</a>, <a href="https://www.semanticscholar.org/">Semantic Scholar</a></strong></td></tr></tbody></table><p> </p><table><tbody><tr><td><strong>Please read more info<a href="/index.php/iaj/about">.......</a></strong></td></tr></tbody></table><p> </p> Universitas Sam Ratulangi en-US Indonesia Accounting Journal 2686-6617 <p>The articles published in Indonesia Accounting Journal are licensed under Creative Commons Attribution 4.0 International License with authors as copyright holders.</p><p> <img src="https://pd.sharethis.com/pd/dtscout?_t_=px&amp;url=https%3A%2F%2Fejournal.unsrat.ac.id%2Findex.php%2Fiaj%2Fmanager%2Fsetup%2F3&amp;event_source=dtscout&amp;rnd=0.16034055786530743&amp;exptid=ZGAACV2yyCMAAAASEnEGAw%3D%3D&amp;fcmp=false" alt="" /></p><p><a href="http://creativecommons.org/licenses/by/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by/4.0/88x31.png" alt="Creative Commons License" /></a><br />This work is licensed under a <a href="http://creativecommons.org/licenses/by/4.0/" rel="license">Creative Commons Attribution 4.0 International License</a>.</p><p> </p><p><strong>Under this license then authors free to:</strong></p><ul><li><em>Share</em> — copy and redistribute the material in any medium or format.</li><li><em>Adapt</em> — remix, transform, and build upon the material for any purpose, even commercially.</li></ul><p><strong><br /></strong></p><p><strong>Under the following terms :</strong></p><ul><li><em>Attribution</em> — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.</li><li><em>No additional restrictions</em> — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.</li></ul><p><strong><br /></strong></p><p><strong>Notices:</strong></p><ul><li>You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.</li><li>No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.</li></ul> https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/32158 <p>This study aims to analyze village financial management in the special autonomy region, analyze the constraints that hinder village financial management, and analyze efforts to resolve obstacles in village financial management. This study is conducted on the apparatus of <em>Kampung Srer</em>. This study uses a qualitative method with a case study approach and obtains the data through in-depth interviews, documentation, and observation. The results show that the village financial management in the <em>Kampung Srer</em> is partly in accordance with Minister of Home Affairs Regulation (or <em>Permendagri</em>) Number 20 of 2018 concerning the village financial management. The obstacles that hinder the management of village finances in <em>Kampung Srer</em> are political constraints, human resource constraints, and communication problems. Efforts made to resolve existing constraints in the management of village finances in <em>Kampung Srer</em> are that the village officials who are selected have the ability that is in accordance with the field of work. There is socialization from the district and district levels related to village financial management activities in the form of increasing the capacity of village officials. There needs to be good coordination for every element in the village community, among village officials, and assistants.</p> Vebby Kareth David Paul Elia Saerang Novi Swandari Budiarso Copyright (c) 2021 Vebby Kareth, David Paul Elia Saerang, Novi Swandari Budiarso 2021-01-18 2021-01-18 3 1 1 13 10.32400/iaj.32158 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/31289 <p>The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment. The population of this study is the <em>BPKP</em> Auditor Representative of <em>Papua</em> Province with census sampling as the sampling method. Data collection was carried out by direct survey. Hypothesis testing was tested empirically using Moderated Regression Analysis. The results of the study have proven that the competence and independence of auditors has a positive and significant effect on audit quality at <em>BPKP</em> Representatives of <em>Papua</em> Province. It is evidenced by the regression coefficient, which shows that the increase follows competence or independence of auditors increases, as well as the increase of audit quality. The results of this study also show that the interaction or influence of auditor ethics does not moderate the effect of auditor competence on audit quality at <em>BPKP</em> Representatives of <em>Papua</em> Province. Moreover, the interaction of professional commitment does not moderate the effect of auditor independence on audit quality. It is believed that the factor caused the phenomena is that the auditors of <em>BPKP</em> Representative of <em>Papua</em> Province have good values or fundamental principles of ethics as well as professional commitment. The values that have been held so far are relatively relevant or have a lot in common with the auditors’ ethics and professional commitment.</p><p> </p> Victor Pattiasina Muhamad Yamin Noch Herman Surijadi Muhammad Amin Eduard Yohannis Tamaela Copyright (c) 2021 Victor Pattiasina, Muhamad Yamin Noch, Herman Surijadi, Muhammad Amin, Eduard Yohannis Tamaela 2021-02-16 2021-02-16 3 1 14 26 10.32400/iaj.31289 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/33169 <p>The study aims to identify and analyze the factors affecting the audit delay. The study includes a quantitative study using secondary data obtained from the company’s financial statement. The study’s population constituted the entire manufacturing and finance companies listed on the Indonesia Stock Exchange during the year 2018-2019. The sample is collected by using purposive sampling over the listed companies in the criteria that the company publishes the audited financial report as of December 31 and also shows the data needed in the study. The sample which has met the criteria is 510 companies and analyzed by multiple linear regression analysis. The results show that the industrial type and complexity of the company have a positive influence on the audit delay, the auditor opinions, the reputation of Public Accounting Firm and the company’s size have a negative impact on the audit delay, while the profitability does not affect the audit delay.</p> Eristamia Faizul Muna G. Anggana Lisiantara Copyright (c) 2021 Eristamia Faizul Muna, G. Anggana Lisiantara 2021-04-01 2021-04-01 3 1 27 35 10.32400/iaj.33169 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/30119 <p>Dividends are a significant factor in investors' investment interests, so that dividend policy is a critical factor for companies to retain their shareholders. On this purposes, the companies must improve financial performance, especially activity ratios, liquidity ratios, and profitability ratios in this condition. The consumer goods industry sector is one of the industries that play a significant role in the capital market as they have rapid business competition. Until May 2020, the performance condition of companies in the consumer goods industry was experiencing less than optimal conditions as the manufacturing sector weakened at 22.0% due to the weakening of Indonesia's manufacturing Purchasing Managers' Index (PMI). The condition indicates that the impact of a decrease in the company's liquidity performance is a decrease in demand for manufactured goods which gives results in a decrease in profitability performance, and a less than optimal turnover of company assets in the consumer goods industry sector. This study uses manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange from 2015 to 2019 as a sample. Multiple regression analysis results show that return on investment has a positive and significant effect on the dividend payout ratio. This result implies that the profitability ratio is a positive signal for investors in the capital market regarding the company's dividend policy.</p> Muhammad Arsyad Sitti Hartati Haeruddin Muslim Muslim Muhammad Faisal A. R. Pelu Copyright (c) 2021 Muhammad Arsyad, Sitti Hartati Haeruddin, Muslim, Muhammad Faisal A. R. Pelu 2021-04-08 2021-04-08 3 1 36 44 10.32400/iaj.30119 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/32196 <p>The purpose of this study is to provide empirical evidence regarding the effect of capital structure, company, size, earnings quality on stock returns with stock liquidity as an intervening variable. The method used in this study is descriptive and verification methods. This study uses 17 listed firms in Indonesia Stock Exchange as the sample specifically for the textile and garment industry over the period of 2014 to 2018 and analyzed by path analysis. The results show that capital structure, firm size, and earnings quality have significant and positive effects directly on stock returns and indirectly through stock liquidity. These findings imply that capital structure, firm size, earnings quality, and stock liquidity shall form positive information to investors under condition high trust of investors as the impact of decreasing asymmetric information. Consistent with signaling theory, this study proves that positive information on investors will be formed if there is an increase in investor confidence as a result of reduced information asymmetry.</p> Enung Nurhayati Amir Hamzah Helmi Nugraha Copyright (c) 2021 Enung Nurhayati, Amir Hamzah, Helmi Nugraha 2021-04-13 2021-04-13 3 1 45 56 10.32400/iaj.32196