Tentang Jurnal:
Scope and Focus
JOURNAL OF ACCOUNTING AND FINANCE (JAK) is a Journal of Accounting and Finance issued by Faculty of Economics and Business Lampung University. JAK is issued three two a year on June and December. The Redaction Board accept only research in the field of legal science that already in the form of journal article to be considered for publication.
The aims of JAK is to provides immediate open access to its content in the principle of making research freely available to the public as a support for the greater global exchange of knowledge. JAK is available in both print and online version. Language used in this journal is English or Indonesian.
Scope of articles published in JAK is consist of a broad range of topic in the field of Accoounting and Finance including:
Artikel (16)
This study aimed to test whether the influence of foreign ownership, independent commissioners, leverage and audit committee on auditor selections. Using 44 industrial sector companies as populations listed on the Indonesia Stock Exchange from 2014 to 2017. The research hypothesis was tested using l...
Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021; 166-178 | 2021
This study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out base...
Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021; 93-104 | 2021
This research aims to know the effect of management control system towards organizational performance in Pengadilan Negeri Tanjung Karang class IA during covid-19. This research is a&nbs...
Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021; 137-146 | 2021
This research aims to analyze the influence of earning per share (EPS), growth opportunity and business risk against capital structure on property companies listed on the Indonesia Stock Exchange. The population in this research was 60 companies that had been ‘go public’ and their shares were li...
Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021; 118-127 | 2021
This study aims to examine cash basis income (LRA-income) and accrual basis income (LO-income) in the financial statement of provincial gov ernments in Indonesia. The sample in this study used 33 provinces in Indonesia within a period of 10 years from 2010-2019. The results of this study indicate th...
Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021; 147-157 | 2021
The aim of this research is to get the influence of accounting knowledge and education level on business performance. The Population in this study were MSMEs in Pasar Rakyat Tani Bandar Lampung. The sample selected using purposive sampling and obtained as many as 135 respondents through a questionna...
Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021; 105-117 | 2021
Turnover can also be defined as the movement of workers out of the organization. Turnover refers to the final reality faced by an organization in the form of the number of employees who leave the organization in a certain period, while the desire of employees to move (turnover intentions) refers to ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021; 128-136 | 2021
The purpose of this paper is to examine the effect of the Covid-19 pandemic on the quality of accounting information in terms of accrual quality and value relevance. This study uses a sample of companies listed on stock exchanges in five ASEAN countries, Indonesia, Malaysia, the Philippines, Singapo...
Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021; 158-165 | 2021
This study aimed to examine the effect of Firm Size, Financial Leverage, Dividend Payout Ratio, and Firm Value toward Income Smoothing in BUMN Companies Listed on Indonesia Stock Exchange. Income Smoothing measured by Index Eckel’s. The Population in this study is BUMN companies listed...
Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021; 80-92 | 2021
The research aims to examine the effect of transfer pricing, leverage, profitability on tax avoidance. the sample in this study was selected using purposive sampling and obtained 140 samples of companies listed on Indonesia Stock Exchange in 2014- 2019 that met the criteria. The result of hypothesis...
Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021; 68-79 | 2021