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:
Jurnal Akuntansi dan Keuangan (JAK)
Akreditasi SINTA
Sinta 4
Tentang Jurnal:
Using independent variable institutional ownership, managerial ownership, independent commissioner, audit committee, and BIG4, this research wanted to see the influence of corporate governance to financial restatement. By using sample of financial report from 2015 until 2017, this research found tha...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019; 76-88 | 2019
Penelitian ini bertujuan untuk menginvestigasi pengaruh financial distress, opini audit, dan profitabilitas terhadap audit report lag (studi empiris pada perusahaan perbankan dan perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia tahun 2012-2016). Metode yang digunakan dalam penelitian ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019; 36-49 | 2019
The purpose of this study is to compare the financial performance of the provincial governments in Java and Sumatra in the 2014-2017 period and to determine the differences in the financial performance of the provincial governments in Java and Sumatra in the 2014- 2017 period.The research method ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019; 23-35 | 2019
This study aims to examine the factors that affect audit delay of financial reports on the manufacturing companies listed in the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability and firm size as the independent variables while audit delay as the depen...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019; 15-22 | 2019
Corporations pass every stage of their life cycles through different ways. At each point of these stages a company has the possibility to turn into decline. When this occurs, a company has the incentive to manage earnings in order to maintain its performance reflected in reported earnings. The ob...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019; 50-62 | 2019
This study aims to evaluate the implementation of Statement of Financial Accounting Standard (PSAK) No. 45 for non-profit organizations in Bandar Lampung in year 2012. Non- profit entities obtain resources from sponsors who do not expect repayments or economic benefits proportional to the amount ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019; 1-14 | 2019