THE INDONESIAN JOURNAL OF ACCOUNTING RESEARCH

Vol. nn, No. n, September nnnn

Page nn - mm

The Indonesian Journal of Accounting Research Template

FIRST AUTHOR*
Author Affiliation
SECOND AUTHOR
Author Affiliation (different with first author affiliation)

Abstract: Please write the Abstract in English and Abstrak in Bahasa Indonesia, each
of which contains around 150-400 words. These instructions give you guidelines to
prepare papers for IJAR. Use this document as a template if you are using Microsoft
Word 7.0 or later.

Keywords: Keyword1, Keyword2, Keyword3.

Abstrak— Tuliskan Abstract dalam Bahasa Inggris dan Intisari dalam Bahasa
Indonesia, masing-masing sekitar 150-400 kata. Dokumen ini merupakan format
panduan bagi penulis untuk mennulis makalah yang siap dipublikasikan dalam jurnal.
Para penulis harus mengikuti petunjuk yang diberikan dalam panduan ini. Anda dapat
menggunakan dokumen ini baik sebagai petunjuk penulisan dan sebagai template di
mana Anda dapat mengetik teks Anda sendiri.

Kata Kunci: Kata Kunci 1, Kata Kunci 2, Kata Kunci 3.

*Corresponding author: namaemail@....

The Indonesian Journal of Accounting Research – Sep, Vol. nn , No.n , Year

1. Introduction
Introduction to include research motivation(s), background, research question(s)
and research objective(s).
Paper size 17,5 cm x 25 cm. Top and bottom should be set to 2.5 cm, left and right
margin should be set to 2 cm.
Cover page should state the titles and author’s affiliation. The titles typed in single
space, Times New Roman fonts 14 font size, Bold. Author typed in Times New Roman
fonts 12 font size, Bold and Italic. Author’s affiliation typed in Times New Roman
fonts 12 font size, Italic.
The sub title “Introduction” should be typed in Times New Roman fonts 12 font
size. The content should be typed in 1.5 space, Times New Roman fonts 11 font size.

2. Theoretical Framework and Hypothesis Development

Theoretical Framework and Hypothesis Development (if present) to explain the
theoretical framework used as the logical basis to develop hyphotesis or reseqarch
proposition and research model.

3. Research Method
Research Method to describe data selection and collection approach, measurement
and operational variable definition and data analysis method.
All pages including tables, pictures, appendix and references should be labeled by
page number. Table content typed in Times New Roman fonts 10 font. Every table and
picture should be numbered, titled and cited (if applicable).
Table 1.
Table title example

N Minimum Maximum Mean Std. Deviation

SOCIAL 165 2,0000 5,0000 3,006061 ,4485338
PROFIT 165 -,2214 ,4317 ,061329 ,1062395
VALUE 165 ,0544 18,6404 2,316820 3,1036776
CSRDI 165 ,0879 ,5604 ,239425 ,1023016

nn
 Last name of First author and Last name of Second author

Citations in the body of manuscript should confirm the following examples:

a. One citation resource with one author (Brownell, 1981)
b. One citation resource with two author (Frucot and Shearon, 1991)
c. One citation resource with more than two author (Hotstede et al, 1990)
d. Two citation resouces with different authors (Dunk, 1990; Mia, 1988)
e. Two citation resouces with one author (Brownell, 1981, 1983)
f. Two citation resouces with one author published im the same year (Brownell,
1982a, 1982b).
g. Citation resouces from an institution should be stated using the acronym of the
institution (FASB, 1994)

4. Results and Discussion

Results and discussion presents result of data analysis, hypothesis testing, answer
of research question, as well as finding and its interpretation.

5. Conclusion, Implication and Limitation

5.1. Conclusion
Conclusion, Implication and Limitation to provide the summary vof research
findings, implications and suggestions for future research.

5.2. Implication and Limitation

Conclusion, Implication and Limitation to provide the summary vof research
findings, implications and suggestions for future research.
References only references cited in the paper that may be stated in this part and all
cited references should be stated here. References should be listed in an alphabetical
order of the author’s last name or the institution’s name. References should be stated
with the following order: author(s) name, publication year, title of the paper or textbook,
name of the journal or publisher and page number.
Appendix consist of tables, pictures and research instrument.

Reference

mm
The Indonesian Journal of Accounting Research – Sep, Vol. nn , No.n , Year

American Accounting Association, Committee on Concepts and Standards for External

Financial Reports. 1977. Statement on Accounting Theory and Theory Acceptance.
Sarasota, FL: AAA.

Demski, J. S., and D. E. M. Sappington. 1989. Hierarchical structure and responsibility

accounting, Journal of Accounting Research 27 (Spring): 40-58.

Dye, R. B., and R. Magee. 1989. Contigent fees for audit firms. Working paper, Northwestern
University, Evansto, IL.

Indriantoro, N. 1993. The Effect of Participative Budgeting on Job Performance and Job
Satisfaction with Locus of Control and Cultural Dimensions as Moderating Variables.
Ph.D. Dissertation. University of Kentucky, Lexington.

Naim, A. 1997. Analysis of The Use of Accounting Product Costs In Oligopolistic Pricing
Decisions. Jurnal Ekonomi dan Bisnis Indonesia 12 (3): 43-50.

Porcano, T. M. 1984a. Distributive Justice and Tax Policy. The Accounting Review 59 (4): 619-
636.

————————. 1984b. The Perceived Effects of Tax Policy on Corporate Investment

Intentions. The Journal of the American Taxation Association 6 (Fall): 7-19.

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