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 (125)
This study aims to examine the effect of profitability and good corporate governance on earnings quality in food and beverage companies listed on Indonesia Stock Exchange (IDX) 2015-2018 period. Profitability is calculated using Return on Assets (ROA). The proxy of Good Corporate Governance are inst...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 13-27 | 2020
Penelitian ini merupakan penelitian yang menganalisis pengaruh profitabilitas, likuiditas, leverage, ukuran perusahaan. jaminan dan umur obligasi terhadap peringkat obligasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2015-2018. Sampel dalam penelitian ini diperole...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 65-80 | 2020
Transfer pricing is the company's policy in determining the transfer price of related parties transaction. The purposed of this research is to get empirical evidence about the correlation of tax management, exchange rate, and foreign ownership with transfer pricing’s company. Independent variables...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 43-53 | 2020
The purpose of this study was to analyze the influence of asset growth, financial leverage, and liquidity to systematic risk of LQ 45 stock that listed in Indonesia Stock Exchange. This study measure systematic risk of stock by using Single Index Model as dependen variable. Independent variables tha...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 1-12 | 2020
The purpose of this study was to examine the effect of good corporate governance on going concern opinion. Indicators used to measure good corporate governance is institutional ownership, managerial ownership, and the proportion of the independent board of commissioners. Meanwhile, going concern opi...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020; 146-156 | 2020
Expansion of regions is aimed to prosper the community. In 2018 as many as 314 proposals for expansions could not be approved by the Minister of Home Affairs because the impact was not in line with expectations. This study aims to see the direct effect of the financial performance of the newly forme...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 132-144 | 2019
The purpose of research is to get empirical evidence about the effect of microeconomics and macroeconomics factors to debt policy. This research used the Financial Companies which is listed in Indonesia stock exchange started the year 2014-2018 with total 32 Companies. Samples are selected based on ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 145-156 | 2019
The research aims to examine the antecedent variables of capital structure, such as profitability, firm size, investment opportunity set, managerial ownership, and dividend policy, and its effect on the firm value. We used 41 listed firms of the Indonesia Stock Exchange from manufacturing industry i...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 203-219 | 2019
The purpose of this study is to examine the effect of accrual information quality and the role of IFRS convergence on earnings informativeness measured by ERC in relation to stock price movements occurring in Indonesia. Using manufacturing companies that went public and were listed on the Indonesia ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 157-172 | 2019
Nowadays the performance of Civil Servants (PNS) related to service to the community has always been the spotlight. The low work discipline, awareness, and service shown by some of the Civil Servants has an impact on negative stereotypes provided by the community. Therefore there is a need for signi...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 173-180 | 2019