Prof. Johan Arifin, S.E., M.Si., Ph.D., CFrA, CertIPSAS

• Public Sector Accounting
• E-Government
• Public Sector Governance

Selected publications

Journals

International

• The effect of leverage and sales growth on financial distress with company size as a moderating variable. Economic Studies. Vol 34. Issue 3. (2025)
• Integrated Reporting, ESG Disclosure, Forecast Accuracy, and Firm Value: Profitability as Moderating Variable. Journal of Lifestyle and SDGs Review. Vol 5. Issue 2. (2025)
• Determinant of local governance performance based on the SDG (Indonesian evidence). Journal of Lifestyle and SDG’S Review. Vol 4 (2024).
• Conceptual model of financial ratios in detecting fraud in local government financial statement. Journal of Economics, Finance and Management Studies. Vol 7. Issue 2 (2024).
• Tax avoidance and its determinants in manufacturing companies in Indonesia. The Seabold Report. Vol 18. Issue 10 (2023).
• Determinants of sustainability report quality in Indonesian public companies: An isomorphism theory approach. International Journal of Sustainable Development and Planning. Vol 18. Issue 12 (2023)
• Isomorphism of integrated reporting’s sustainability embeddedness: evidence from Indonesian listed companies. Cogent Business & Management. Vol 9. Issue 1 (2022).
• The powerlessness of Mudarabah instrument in Indonesian Islamic banking. International Journal of Economic Policy in Emerging Economies. Vol 17. Issue 4 (2022).
• Corporate governance mechanism and profitability: A special assessment on the board of commissioners and audit committee. International Journal of Research in Business and Social Science. Vol 11. Issue 4 (2022).
• Determinants of the quality of local government financial statements in Indonesia: Coercive pressure dominates. Humanities and Social Sciences Letters. Vol 10. Issue 3 (2022).
• Determinants of the effectiveness of audit procedures in revealing fraud: An attribution theory approach. International Journal of Research in Business and Social Science. Vol 11. Issue 6 (2022).
• Corporate risk-taking behavior: Corporate governance perspective. Journal of Contemporary Accounting. Vol 2 Issue. 1 (2020).
• Attracting inward foreign direct investment: An analysis on e-government practices and ease of doing business among countries in the ASEAN region. Contemporary Economics. Vol 14. Issue 4 (2020)
• E-Government and E-Finance on African countries. Journal of Advanced Research in Dynamical and Control Systems. Vol 12. Issue 6 (2020)
• Disclosure of Financial Statements on the Website: An Empirically Study in Indonesian Local Governments. Review of Integrative Business & Economics Research. Vol 9. Issue 2 (2020)

National

• Analysis of Local Government Information Systems on Financial Reporting Quality: Systematic Literature Review. Greenation International Journal of Economics and Accounting.Vol 3 No. 1 (2025)
• Analysis of Interest in Using Cryptocurrency as a Means of Payment in Indonesia. Jurnal Indonesia Sosial Teknologi. Vol. 5  No.11 (2024)
• Determining factors of sustainability report using the institutional isomorphism theory approach. Jurnal Akuntansi dan Auditing Indonesia. Vol. 27 No. 1 (2023).
• Domination of regional wealth as a determining factor of financial statement disclosure. Jurnal Akuntansi dan Keuangan.Vol. 22 No. 2 (2020).
• Decision of fraud disclosure in the Indonesian regional government. Jurnal Riset Akuntansi dan Keuangan Indonesia (REAKSI). Vol. 5 No. 3 (2020).
• Determinan kecurangan akuntansi di lingkungan perguruan tinggi. Jurnal EKUITAS. Vol. 4 No. 2 (2020).
• The implementation of probity audit to prevent fraud in public procurement of goods and services for government agencies. Jurnal Akuntansi dan Auditing Indonesia. Vol. 24 No. 1 (2020)
• Determinan kinerja maqashid syariah perbankan syariah Indonesia. Jurnal Kajian Akuntansi. Vol. 4 No. 1 (2020).
• Pengaruh kompetensi, independensi, dan kemahiran profesional terhadap kualitas audit. Jurnal Perilaku dan Strategi Bisnis. Vol 8 No. 2 (2020)
• Efektivitas probity audit dalam mencegah kecurangan pengadaan barang dan jasa. Jurnal Akuntansi Multi Paradigma. Vol 10 No. 3 (2019).
• Determinan pengungkapan corporate social responsibility pada industri perbankan. Jurnal Akuntansi dan Bisnis. Vol. 19 No. 1 (2019).
• Potential factors to enhance the level of disclosure within financial statements of Indonesian provincial governments. Jurnal Akuntansi dan Keuangan. Vol 20. No. 2 (2018)
• Islamic corporate social responsibility disclosure, reputasi, dan kinerja keuangan: Studi pada Bank Syariah di Indonesia. Jurnal Akuntansi dan Auditing Indonesia. Vol. 20 No. 1 (2016).
• Financial reporting compliance in Indonesian local governments: Mimetic pressure dominantes. Jurnal Akuntansi dan Auditing Indonesia. Vol 19. No. 1 (2015)
• Fiscal policy disclosure in Indonesian local governments. Jurnal Akuntansi dan Auditing Indonesia. Vol 17. No. 1 (2013)