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 (19)
Corruption is a complex social, political and economic problem and occurs in every country with different levels. Corruption will complicate democracy and governance of a country. To overcome the problem of corruption, the government must implement good governance. This study aims to provide empiric...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 96-114 | 2020
SME is one of the factors affecting economic development in Indonesia right now. This research aims to study the effect of competitive strategy to bussiness performance using unique capabilities, process innovation and competitive strategy as the indicators. The sample used in this research is food ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 81-95 | 2020
This study aims to determine the effect of simultaneous elections in Indonesia, namely legislative and executive elections that occur simultaneously together with the reaction in the capital market. Market reaction is measured using trading volume activity and returns stock that occur within the tim...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 54-64 | 2020
This study aims to analyze the trading day, trading volume, and frequency trading of stock returns on food and beverage companies listed on the Indonesia Stock Exchange for the period of 2016- 2018. This research method uses a quantitative approach. The analytical method used in this study is multip...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 28-42 | 2020
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