Journal of Accounting Auditing and Business (JAAB)
Jurnal
Journal of Accounting Auditing and Business (JAAB)
The Journal of Accounting Auditing and Business (JAAB) is an academic journal published by the Department of Accounting, Faculty of Economics and Business, Universitas Padjadjaran. The Journal is a rebranding of a former printed journal named Jurnal Akuntansi Keuangan (JAK). JAAB provides an opportunity for academics, practitioners, and university students to publish their research in the fields of financial accounting, management accounting, public sector accounting, information systems, taxation, and finance.
Bidang: Keuangan, Perbankan, Akuntansi & Ekonometrika
Akreditasi: Tidak terakreditasi.
Artikel
1–20 dari 26 hasil.
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This study aims to understand the management of village funds, especially in the planning and budgeting processes. The focus of the study was on the suitability of the planning and budgeting processes...
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The Impact of Working Capital, Return on Assets and Return on Equity on Corporate Income Tax DownloadThis study aims to examine the effect of working capital, Return on Assets (ROA), and Return on Equity (ROE) on corporate income tax. The population of this study is mining companies, and the total sa...
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This study aims to examine the influence of variables, namely pressure, opportunity, rationalization, competence, and arrogance on fraudulent financial statements of companies listed in Indonesia Stoc...
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This study aims to examine the influence of profitability and leverage on corporate social responsibility disclosure. The study was conducted in companies listed in Indonesia Stock Exchange. Profitabi...
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The study aims to examine the influence of public governance on national environmental performance. Public governance in this study consists of four attributes, namely government accountability, polit...
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The Effect of Budget Participation on Local Government Performance with Organizational Commitment as Moderating Variable DownloadSince 2003, a performance-based budgeting process has been implemented in local governments in Indonesia. This budgeting process requires participation from organizational members in submitting budget...
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The Influence of Budget Participation, Budget Goals Clarity and Internal Control Systems Implementation on Local Government Performance DownloadThis study aims to examine the influence of budget participation, clarity of budget goals, and internal control systems on the performance of local government. This research was conducted on 31 region...
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Purpose of the study is to examine the relationship of public governance and the national environmental performance. Background of the research is driven by the fact that countries located in the same...
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The Influence of Corporate Social Responsibility (CSR) Disclosures on Corporate Financial Performance with Industrial Types as Moderating Variables DownloadThis study aims to examine the effect of implementing Corporate Social Responsibility (CSR) on the company's financial performance, with the industry type as a moderating variable. CSR disclosure was ...
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The new Millennium era is closely associated with turbulence business environment along with advanced Information and technology. Job market demands university graduates to concern not only technical ...
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The aim of this research to determine the Political Budget Cycle's (PBC) patterns in grants expenditure and capital expenditure before, during, and after the regional election in Indonesia in 2012. Th...
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This study aims to determine the effect of religiosity, nationalism, and perceptions of tax corruption on MSMEs taxpayer compliance in the area of Bandung City. This research used taxpayer awareness, ...
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This study examined factors that influence entrepreneurial intention of college students by using the analysis model that consists of three factors namely personality factors, contextual factors, and ...
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The Role of Government Internal Control Systems and Utilization of Information Technology in Quality Reports DownloadThis study aims to determine how the implementation of the government internal control system and the use of information technology in improving the quality of local-owned asset reports in the Governm...
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The purpose of This study is to find out how the implementation of village fund management as well as supporting factors and inhibiting factors in the management of village funds. The method used in t...
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This study aims to determine the factors that affect taxpayer compliance. This research uses taxpayer awareness, moral obligation, and quality of tax service as factors. A questionnaire was used as re...
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This article aims to give another perspective for Management accounting scholars implement sociology theories in their researchers. Traditionally, accounting researchers have been conducted relying on...
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The Influence of Intellectual Capital to Market Value with Return on Assets as Intervening Variable DownloadThis research using leverage as the control variable to measure the relationship between IC and ROA and IC – market value indirect relationship. IC was measured with VAICTM method; ROA was used as the...
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Control of Corruption, Regulatory Quality, Political Stability and Environmental Sustainability: a Cross-National Analysis DownloadThe study aims to reveal the correlation between governance attributes of the government and national environmental sustainability. The governance attributes of government in this study refer to the i...
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Journal article Journal of Accounting Auditing and Business • Januari 2018 China • Indonesia • Singapore
English
In 2016, the Indonesian government has issued a new tax program, which is tax amnesty. The application of tax amnesty was driven by of the global economic downturn, due to the decreasing trading activ...