cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Juniarti
Contact Email
jak-acc@petra.ac.id
Phone
+62312983147
Journal Mail Official
jak-acc@petra.ac.id
Editorial Address
Jl. Siwalankerto 121-131, Surabaya 60236
Location
Kota surabaya,
Jawa timur
INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Kristen Petra Surabaya
ISSN : 14110288,     EISSN : 23388137     DOI : https://doi.org/10.9744/jak
Core Subject : Economy,
Economics, Econometrics & Finance
The Jurnal Akuntansi dan Keuangan (JAK) is a peer-reviewed journal, published biannually in May and November by The Institute of Research and Community Outreach, Petra Christian University, Surabaya, Indonesia. The JAK invites manuscripts in the various topics include, but not limited to, functional areas of accounting and finance, financial accounting and securities market, management accounting, accounting information systems, auditing and taxation.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 21 No. 2 (2019): NOVEMBER 2019" : 5 Documents clear
Herding Behavior and Decision-Making within the Middle – Class Residential Property Investments Sofian Arif Susanto; Njo Anastasia
Jurnal Akuntansi dan Keuangan Vol. 21 No. 2 (2019): NOVEMBER 2019
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.571 KB) | DOI: 10.9744/jak.21.2.90-100

Abstract

The main purpose of this study is to investigate the causality of the behavioral bias ‘herding’ that was traced down to both social and normative influences. An experimental method was developed to test 125 participants studying finance. The experiment provides a total of 6 houses in which the participants were instructed to appraise to a value that meets their willingness to purchase. The subjects were treated with social and normative influences and their valuation shifts were observed. In total, three valuations were recorded, labeled ‘initial’, ‘social’, and ‘normative’ valuations respectively. Our findings showed that the undergraduates were susceptible to both social and normative influences. However, further analysis showed that some external factors had a role in causing the herding behavior.
Key Determinants of Indonesia’s Banks Financial Performance Martin Panggabean; Stefan Batara Panggabean
Jurnal Akuntansi dan Keuangan Vol. 21 No. 2 (2019): NOVEMBER 2019
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.375 KB) | DOI: 10.9744/jak.21.2.58-67

Abstract

Depositors, investors, as well as public in general need easily accessible indicators that are important to differentiate various banks. This research addresses simultaneously two important issues: analyzing and identifying which key publicly available financial indicators of banks are important, as well as approximating the weight of the aforementioned indicators when banks’ comparisons are to be made. Utilizing the recent 2017 database from 90 conventional banks, this study analyzes 17 banking ratios using the method of principal component analysis. The calculations show that five components explain around 75 percent of total variation in the data. Those five components represent indicators on profitability, quality of capital, quality of loans, fee-based activities, and liquid assets in the balance sheets. Further, by combining five principal components, the result shows that even small banks can achieve good financial performances.
The Effect of IFRS Adoption on the Readability of Annual Reports: An Empirical Study of Indonesian Public Companies Irfan Hidayatullah; Dyah Setyaningrum
Jurnal Akuntansi dan Keuangan Vol. 21 No. 2 (2019): NOVEMBER 2019
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.895 KB) | DOI: 10.9744/jak.21.2.49-57

Abstract

This study aims to determine the effect of IFRS adoption on the readability of annual reports readability in Indonesia. The sample of this study includes 52 non-financial firms within a four-year period, from 2010-2011 and 2013-2014, with 208-year observations. Hypothesis testing is conducted by multiple linear regression analysis. This study provides evidence that IFRS adoption has significant and negative relationship with disclosure readability in Indonesian public companies. Implication of this study is IFRS adoption requires more sophisticated and/or more competent users of financial statements, measured by higher requirements of years of education needed to comprehend the disclosures.
Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance Kadek Pranetha Prananjaya; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Akuntansi dan Keuangan Vol. 21 No. 2 (2019): NOVEMBER 2019
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.497 KB) | DOI: 10.9744/jak.21.2.68-81

Abstract

This research aims to test the influence of tax sanction and obedience pressure on tax compliance. By applying a 2x2 between-subject factorial experiment method, this research has found the empirical evidence that taxpayers tend to be more tax-compliant when the tax sanction is high rather than low. Next, when taxpayers tend to be more non-compliant when they receive obedience pressure from their superior rather than not. Lastly, from the interaction test between tax sanction and obedience pressure variables, the researcher found empirical evidence that shows that, when given high tax sanctions, a taxpayer will have higher tax compliance rate when they do not receive obedience pressure compared with when they receive obedience pressure. This research has a practical implication that obedience pressure from a superior is a key that could potentially reduce tax compliance rate because, although there are low or high sanctions, if there are any obedience pressure, then the tax compliance rate will be low.
The Impact of Audit Committee’s Financial Expertise and Status on Accrual Earnings Management Rindi Fitria Dewi; Aria Farah Mita
Jurnal Akuntansi dan Keuangan Vol. 21 No. 2 (2019): NOVEMBER 2019
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.923 KB) | DOI: 10.9744/jak.21.2.82-89

Abstract

This research aims to study the impact of the audit committee’s financial expertise and status on accrual earnings management. This study focuses on the status of audit committee relatives to the board of director. Status is measured by their current or previous employment in the BEI listed companies, the intra-industry of BEI listed companies, the financial companies of BEI listed or in the financial institutions; in the government; and a degree from elite educational institutions. A sample of non-financial companies is used with a period observation of 2015-2016 and a total observation of 580 firm-years. The result of this research indicates that the audit committee financial expertise has a significant effect on accrual earnings management. The audit committee status has no significant effect on accrual earnings management.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol. 25 No. 2 (2023): NOVEMBER 2023 Vol. 25 No. 1 (2023): MAY 2023 Vol. 24 No. 2 (2022): NOVEMBER 2022 Vol. 24 No. 1 (2022): MAY 2022 Vol. 23 No. 2 (2021): NOVEMBER 2021 Vol. 23 No. 1 (2021): MAY 2021 Vol. 22 No. 2 (2020): NOVEMBER 2020 Vol. 22 No. 1 (2020): MAY 2020 Vol. 21 No. 2 (2019): NOVEMBER 2019 Vol. 21 No. 1 (2019): MAY 2019 Vol. 20 No. 2 (2018): NOVEMBER 2018 Vol. 20 No. 1 (2018): MAY 2018 More Issue