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)
Penelitian ini dilatarbelakangi oleh pesatnya perkembangan teknologi digital dan sosial media yang berimplikasi pada perubahan lingkungan pengungkapan konvensional (paper based) ke pengungkapan digital (internet of things) (Miller & Skinner, 2015). Otoritas Jasa Keuangan Republik Indonesia (OJK-...
Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024; 116-125 | 2024
The research aims to obtain empirical evidence that the effectiveness and efficiency of local financial management, as well as the internal control system of local governments, influence the reliability of local government financial reports. This research utilizes secondary data in the form of finan...
Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024; 148-155 | 2024
Studi ini bertujuan untuk mengukur keberpengaruhan apakah pengungkapan sukarela dan kinerja lingkungan dapat mempengaruhi shareholder value. Peningkatan kinerja lingkungan diharapkan dapat memberikan akses pada pasar-pasar baru (Jacobs et al., 2010), terutama di masa krisis ekonomi dampak pandemi CO...
Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024; 156-165 | 2024
This study aims to analyze the factors that influence going concern audit acceptance. The independent variables used in this study are independent commissioners, leverage, bankruptcy prediction models, and previous year's audit opinion, while the dependent variable is the acceptance of going-concern...
Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024; 204-213 | 2024
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