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 research is a research using quantitative analysis that aims to know the influence of bond rating and bondholder-shareholder conflicts to accounting conservatism implementation in non finance and banking companies that listed in the Indonesian Stock Exchange (IDX) in 2011-2018. The data w...
Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021; 34-42 | 2021
This study purposed to examine the effect of Corporate tax rate and Non debt tax shield on their Capital Structure according to Trade Off Theory on manufacturing companiessubsector metal and allied product that listed in Indonesia Stock Exchange for period 2016-2019. The study was conducted uing qua...
Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021; 55-67 | 2021
This study aims to analyze the effect of profitability, firm size, and debt level on tax avoidance. The sample in this study are mining companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The sample in this study using purposive sampling method obtained a sample of 23 minin...
Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021; 1-11 | 2021
Layoffs carried out by construction companies are caused by the weak performance of employees working at the company. Apart from being based on labor issues, layoffs are also influenced by internal problems in construction service companies. Given this phenomenon, it is necessary to cond...
Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021; 12-21 | 2021
Currently, coffee shops or commonly known as coffee shops are not foreign to the ears. For in Bandar Lampung itself there are lots of coffee shops ranging from lower class to upper class. Various types of consumers make business competition something that must be considered for entrepren...
Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021; 22-33 | 2021
The purpose of this study was to examine the effect of deferred tax expense, leverage, and information assimilation on earnings management. This study uses secondary data with a population of companies registered in the Consumer Goods Industrial Sector Manufacturing Companies listed on the Ind...
Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021; 43-54 | 2021
This study aims to determine the effect of leverage, profitability, interest rate, money supply, exchange rate against JCI using study case in minning company listed in Indonesia Stock Exchange (IDX) in the period 2013 until 2018. This study is done because seing that there is many factors affecting...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020; 199-213 | 2020
This studi aims to determine the effect of Board of Commissioners, Profitability, Media Exposure, and Foreign Ownership on CSR disclosure. Population used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018, and the samples obtained has 411 observation sel...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020; 172-186 | 2020
Profitability has information to determine the level of profit that the company recieves in a certain period of time and the productivity of the use of comapny’s funds, both loan capital and own capital, which can be used by investors and potential investors as a basis for making decision in inves...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020; 134-145 | 2020
The research aims to examine the effect of managerial ownership, cash ratio, debt to equity ratio, and growth opportunity on dividend policy. The sample in this study was selected using purposive sampling and obtained 150 samples of companies listed on the Indonesia Stock Exchange in 2013-2018 that ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020; 115-133 | 2020