Vol 12 No 2 (2017) | Jurnal Ilmiah Akuntansi dan Bisnis

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JURNAL ILMIAH AKUNTANSI DAN BISNIS
Jurnal Ilmiah Akuntansi dan Bisnis (p-ISSN 2302-514X, e-ISSN 2303-1018) is published twice a year in January and July by Accounting Department-Udayana University in collaboration with Association of Indonesian Economic Bachelor branch of Denpasar and The Indonesian Institute of Accountant-KAPD. Jurnal Ilmiah Akuntansi dan Bisnis is accredited in SINTA (Science and Technology Index) at GRADE 2 (SINTA2) by the Ministry of Research and Technology of Republic of Indonesia, Decree No.21/E/KPT/2018 valid from Volume 11 Nomor 1 (2016) to Volume 15 Nomor 2 (2020).

DOI: https://doi.org/10.24843/JIAB.2017.v12.i02

Published: 2017-07-31

Full Issue

Articles

Pengadopsian Standar Akuntansi Berbasis IFRS, Kepemilikan Keluarga, dan Manajemen Laba

Kadek Trisna Dwiyanti

65-73
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DOI : https://doi.org/10.24843/JIAB.2017.v12.i02.p01
Abstract views: 341, PDF downloads: 387
Gender, Penerapan Kode Etik Profesi Akuntan dan Kualitas Penyusunan Anggaran Pendapatan dan Belanja Daerah

Made Aristia Prayudi

74-81
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DOI : https://doi.org/10.24843/JIAB.2017.v12.i02.P02
Abstract views: 487, PDF downloads: 1261
Pengaruh Intellegence Quotient, Emotional Quotient, Spiritual Quotient, dan Tekanan Anggaran Waktu Audit Pada Perilaku Underreporting Of Time

A. A.Ngurah Indrajaya, Ida Bagus Putra Astika, Ni Putu Sri Harta Mimba

82-92
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DOI : https://doi.org/10.24843/JIAB.2017.v12.i02.P03
Abstract views: 441, PDF downloads: 407
Dapatkah Love Of Money Sebagai Variabel Intervening Pengaruh Variabel Kecerdasan Terhadap Persepsi Etis Mahasiswa Akuntansi?

Sigit Hermawan, Wika Nurlia

93-103
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DOI : https://doi.org/10.24843/JIAB.2017.v12.i02.P04
Abstract views: 696, PDF downloads: 742
Reaksi Pasar Atas Pengumuman Paket Kebijakan Ekonomi X Tentang Daftar Negatif Investasi

Gusti Ayu Surya Rosita Dewi, Dewa Gede Wirama, Ni Ketut Rasmini

104-114
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DOI : https://doi.org/10.24843/JIAB.2017.v12.i02.P05
Abstract views: 660, PDF downloads: 935
Belanja Modal Memediasi Pengaruh Pendapatan Daerah Terhadap Pertumbuhan Ekonomi Daerah Otonomi Khusus

Langgeng Prayitno Utomo, Nur Fadjrih Asyik, Suwardi Bambang Hermanto

115-128
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DOI : https://doi.org/10.24843/JIAB.2017.v12.i02.P06
Abstract views: 430, PDF downloads: 407
Prosocial Behavior dan Persepsi Akuntabilitas Pengelolaan Dana Desa Dalam Konteks Budaya Tri Hita Karana

Ni Luh Ayu Mahayani

129-144
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DOI : https://doi.org/10.24843/JIAB.2017.v12.i02.p07
Abstract views: 1154, PDF downloads: 1652