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 (20)
Terbukti dari temuan Indonesia Fraud Survey 2019 yang dilakukan oleh ACFE Indonesia, mengungkapkan bahwa laporan merupakan alat yang paling umum untuk mendeteksi kecurangan, kinerja unit pengawasan internal sebagai auditor internal dinilai kurang optimal. Auditor internal berkontribusi 23 hingga 40 ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024; 60-68 | 2024
Kondisi financial distress yang dialami oleh beberapa Badan Usaha Milik Negara (BUMN) belakangan ini memotivasi perlunya dilakukan penelitian mengenai faktor anteseden dan konsekuennya. Komite audit yang telah diwajibkan keberadaannya di semua BUMN menjadi salah satu pilar tata kelola yang bai...
Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024; 49-59 | 2024
This research aims to explore the interplay between digital literacy, accounting skills, and the employability readiness of prospective accountants in the era of Industry 4.0. By delving into the aspects of digital skills and accounting competencies, the study not only contributes to understanding t...
Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024; 93-103 | 2024
This research aims to see the influence of independence, accountability and competence on audit quality. Research analysis uses Structural Equation Mode with a Partial Least Square approach. Partial Least Square (PLS) is a variance-based structural equation analysis (SEM) that can test measurement m...
Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024; 83-92 | 2024
This study aims to determine the analysis of stock prices determined by Profitability, Liquidity, Solvency and Activity. In companies incorporated in LQ-45 listed on the IDX from 2018 to 2021. A quantitative approach is used in this research method. The population and research sample used LQ-45 comp...
Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024; 104-115 | 2024
Tax avoidance is an effort by company management to reduce tax payments. This study aims to examine the relationship between ownership structure and tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. Furthermore, this research divides ownership structure into five varia...
Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024; 69-82 | 2024
Kemiskinan merupakan masalah multidimensional dan multistruktural yang menjadikan pengentasan kemiskinan sebagai tantangan utama bagi pembangunan di abad ke-21. Kemiskinan umumnya terjadi di negara berkembang, namun tidak dapat dipungkiri bahwa kemiskinan dapat ditemukan di negara maju. Hal ini meny...
Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024; 28-38 | 2024
Merdeka Belajar Kampus Merdeka (MBKM) Program has been launched since 2020. One of the requirements is that the courses offered are courses without prerequisites, but in practice there are courses with prerequisites. MBKM participants come from different study programs, so they have different absorp...
Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024; 1-16 | 2024
Tax avoidance merupakan upaya dari perusahaan untuk meminimalisir beban pajak yang akan dibayar dengan memanfaatkan celah yang ada dalam perpajakan. Objective dari penelitian ini adalah menguji dan menganalisis faktor-faktor yang dapat mempengaruhi Tax Avoidance. Penelitian ini berobjek pada emiten ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024; 39-48 | 2024
The purpose of this research is to analyze the effect of enterprise risk management to firm value mediated by sustainability report. The sample used was 94 set data from consumer non-cyclical companies and health companies listed on Indonesia Stock Exchange in 2018-2021. The variables used were ente...
Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024; 17-27 | 2024