Jurnal Akuntansi dan Keuangan Indonesia
Jurnal Akuntansi dan Keuangan Indonesia (JAKI) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Indonesia twice a year (June and December). JAKI aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. JAKI has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 51/E/KPT/2017 (for the period 4 December 2017 to 4 December 2022). Consistent with its purpose, JAKI provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. JAKI accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. JAKI accepts manuscripts from Indonesian authors and also authors from various parts of the world.
ISSN: 1829-8494 e-ISSN: 2406-9701
Announcements
WINNER ANNOUNCEMENT OF JAKI PAPER AWARDS 2020 & CALL FOR PAPER |
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We would like to thank all the authors who have submitted manuscripts to Jurnal Akuntansi dan Keuangan Indonesia for the JAKI PAPER AWARDS 2020 & CALL FOR PAPER. After careful selection process by editors and reviewers of Jurnal Akuntansi dan Keuangan Indonesia, we are pleased to announce the winner of JAKI PAPER AWARDS 2020 & CALL FOR PAPER.
1. Paper Title: PREDICTIVE VALUE OF OTHER COMPREHENSIVE INCOME: EVIDENCE FROM ASEAN Authors Puji Rahayu, Indra Wijaya Kusuma Affiliation: Universitas Gadjah Mada 2. Paper Title: DOES THE RECENTLY IMPLEMENTED REGULATION ON CBCR DETER TAX AVOIDANCE? Authors Nala Kurniawan, Anggari Dwi Saputra Affiliation: Directorate General of Taxes
1. Paper Title: WHAT EXPLAINS STUDENTS’ INTENTIONS TO PURSUE PUBLIC ACCOUNTANTS AS A CAREER? Authors: Danar Sutopo Sidig, Andar Ramona Sinaga Affiliation: Secretariat of Public Accountant Profession Committee 2. Paper Title: APAKAH PENGUNGKAPAN ANTI-KORUPSI DAPAT MENGURANGI TINDAKAN MANAJEMEN LABA? STUDI PADA PASAR MODAL DI INDONESIA (DOES ANTI-CORRUPTION DISCLOSURE DECREASE EARNINGS MANAGEMENT? A STUDY IN THE INDONESIAN CAPITAL MARKET) Authors: Putri Khasanah, Indra Wijaya Kusuma Affiliation: Universitas Gadjah Mada
1. Paper Title: INFORMASI AKUNTANSI DALAM MODEL TIGA FAKTOR RISIKO FAMA DAN FRENCH Authors: Rianty Nikita Lotazia Pondaag, Erni Ekawati Affiliation: Universitas Kristen Duta Wacana 2. Paper Title: THE DIGITAL BANKING INDUSTRY: ARE THEY SURVIVE FROM STRUCTURAL BREAK? Authors: Patria Yunita Affiliation: Universitas Indonesia
1. Paper Title: ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LABA DENGAN PENGUNGKAPAN WHISTLEBLOWING SEBAGAI MEDIASI Authors: Febriany Cicilia Affiliation: Unika Atma Jaya Jakarta 2. Paper Title: THE MAJOR OBSTACLE FACTORS IN THE APPLICATION OF MUSHARAKAH AND MUDHARABAH FINANCING BY THE ISLAMIC BANKS IN PAKISTAN Authors: Muhammad Arsalan Khan, Dodik Siswantoro, Abid Ur Rahman Affiliation: Universitas Indonesia, University Mardan
1st Best Paper Award: IDR 3.000.000 2nd Best Paper Award: IDR 2.500.000 3rd Best Paper Award: IDR 2.000.000 4th Best Paper Award: IDR 1.500.000 We congratulate all the winners of Best Papers JAKI PAPER AWARDS 2020 & CALL FOR PAPER. The jury's decision is absolute and inviolable. The winning manuscripts will be further processed for publication on Jurnal Akuntansi dan Keuangan Indonesia. The committee will contact the winners for further information. For non-winning authors, the manuscripts have been processed further in accordance with the review procedure of our journal. Thank you. Regards, Head of Jury Board/Editor-in-Chief Jurnal Akuntansi dan Keuangan Indonesia Jury Board: Prof. Sidharta Utama, PhD, CA., CFA Dr. Ancella Anitawati Hermawan S.E., MBA., CA., ACMA., CGMA. Dr. Dwi Martani, CA Elvia R. Shauki, Ph.D. Dr. Sylvia Veronica NPS, CA |
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| Posted: 2020-11-19 | More... |
| More Announcements... |
Vol 16, No 2 (2019)
Table of Contents
Articles
| CORPORATE POLITICAL CONNECTION AND AUDIT QUALITY |
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| Putri Armadiyanti, Sri Iswati | 122-140 |
| EARNINGS MANAGEMENT AND FUTURE EARNINGS |
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| Alex Johanes Simamora | 141-164 |
| ETHICAL LEADERSHIP FOR INTERNAL AUDITOR: AN EXAMINATION OF SOCIAL COGNITIVE THEORY |
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| Francisca Reni Retno Anggraini, Fransiscus Asisi Joko Siswanto | 165-179 |
| QUALITY OF SUSTAINABILITY DISCLOSURE AMONG THE ASEAN-5 COUNTRIES AND THE ROLE OF STAKEHOLDERS |
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| Anisa Ramadhini Trianaputri, Chaerul Djusman Djakman | 180-205 |
| THE EFFECT OF CAPITAL STRUCTURE AND FINANCIAL STRUCTURE ON FIRM PERFORMANCE (An Empirical Study of The Financial Crisis 2008 and 2009 in Indonesia) |
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| Cressya Cesia Ansca, Kevin Agriya Suyapto, Titin Pranoto, Vania Pradipta Gunawan | 206-224 |
| EGO DEPLETION AND ITS EFFECT ON AUDITORS’ JUDGMENT AND DECISION-MAKING QUALITY |
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| Lufi Yuwana Mursita, Nurul Mustafida, Rizki Rachmadia | 225-245 |
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