The Indonesian Journal of Accounting Research, also known as Jurnal Riset Akuntansi Indonesia (hereafter IJAR), is a prestigious, leading accounting journal in Indonesia and is the official journal published by the Indonesian Institute Accountants-Compartment of Accounting Educators. IJAR disseminates studies in accounting to academics and professional communities, practitioners, students, and other interested parties. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. IJAR is nationally accredited SINTA 2 based on the Decree of the Minister of Research, Technology and Higher Education, Number 164/E/KPT/2021. Accreditation is valid for five years. International Standard Serial Number (ISSN) could be checked at portal.issn.org.