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 (135)
This study examines the influence of auditor reputation, industry specialization of Public Accounting Firms (PAFs), and PAF tenure on real earnings management (REM), with book-tax differences (BTD) acting as a mediating factor. Drawing on agency, signaling, stewardship, and institutional theories, t...
Jurnal Akuntansi dan Keuangan (JAK); Vol 31 No 1 (2026): JAK Volume 31 No 1 Tahun 2026; 37-45 | 2026
This study analyzes the effect of Chief Executive Officer (CEO) power and non-family CEO status on stock price crash risk in family-owned firms in Indonesia. The study is motivated by agency theory, which emphasizes potential conflicts arising from concentrated managerial power that may harm shareho...
Jurnal Akuntansi dan Keuangan (JAK); Vol 31 No 1 (2026): JAK Volume 31 No 1 Tahun 2026; 24-36 | 2026
Financial statement fraud is a serious problem in Indonesia, threatening investor confidence and damaging the integrity of public companies. This phenomenon causes huge losses for investors and stakeholders and erodes confidence in the capital market. This study aims to identify how the five element...
Jurnal Akuntansi dan Keuangan (JAK); Vol 31 No 1 (2026): JAK Volume 31 No 1 Tahun 2026; 14-23 | 2026
The development of information technology has brought significant changes in business management, including the Micro, Small and Medium Enterprises (MSMEs) sector. To remain competitive, MSME entrepreneurs are expected to utilize technology that can increase efficiency and effectiveness, such as...
Jurnal Akuntansi dan Keuangan (JAK); Vol 31 No 1 (2026): JAK Volume 31 No 1 Tahun 2026; 1-13 | 2026
This study investigates how internal audit functions shape governance, risk management, and organizational performance across six developing economies: The Gambia, Ghana, Kenya, Indonesia, Malaysia, and India between 2000 and 2025. Employing a qualitative comparative case study approach, it analyses...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 192-201 | 2025
This study examines the influence of Sharia Accounting Information System (SAIS) quality on the financial performance of Islamic financial institutions, considering customer trust and Sharia compliance as mediating variables. Using a quantitative explanatory design, data were collected from responde...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 222-231 | 2025
This study unpacks the relationship between formal performance evaluation and job performance by examining the mediating role of subordinates’ trust in their supervisors. Data were collected through an online survey of 103 teachers from private schools in Indonesia and analyzed using Structural Eq...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 202-211 | 2025
This research aims to analyze the influence of female boards of commissioners, female boards of directors, female audit committees, and liquidity on the financial performance of conventional commercial banks listed on the Indonesia Stock Exchange (IDX). The banking industry plays a crucial role in m...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 162-172 | 2025
This study aims to analyze the effect of corporate governance, capital intensity, and financial distress on accounting conservatism with leverage as a moderating variable. This study uses a quantitative approach on 18 insurance companies listed on the Indonesia Stock Exchange during the 2021–2023 ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 173-191 | 2025
This research aims to analyze the effect of receivable turnover and debt to equity ratio (DER) on return on assets (ROA) in energy companies listed in the LQ45 index. The research sample consists of 45 observation data taken from 9 energy companies for 5 years. The analysis method used is multiple l...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 212-221 | 2025