Vol 14 No 1 (2019) | 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.2019.v14.i01

Published: 2019-01-23

Full Issue

Articles

Apakah Keberadaan Komisaris Keluarga Dan Komisaris Independen Meningkatkan Pengungkapan Risiko?

Doddy Setiawan, Elisa Apriliani Andriyanto

1 - 9
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i01.p01
Abstract views: 281, PDF downloads: 537
Pengalaman Memoderasi Pengaruh Idealisme dan Komitmen pada Keputusan Etis Konsultan Pajak di Wilayah Provinsi Bali

Made Gede Wirakusuma

10-18
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i01.p02
Abstract views: 514, PDF downloads: 624
Opini Audit Pemoderasi Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Institusional, Dan Komite Audit Terhadap Ketepatanwaktuan

Fadhli Azhari, Muhammad Nuryatno

19-33
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i01.p03
Abstract views: 719, PDF downloads: 921
How Do Budget Level and Type of Incentives Influence Performance?

Caesar Marga Putri, Indah Wirantika Susanti

34-40
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i01.p04
Abstract views: 296, PDF downloads: 227
Oportunistik Incumbent dalam Penganggaran Pendapatan dan Belanja pada Pemilihan Kepala Daerah Serentak Tahun 2017

Dodik Ariyanto, Ayu Aryista Dewi

41-55
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i01.p05
Abstract views: 408, PDF downloads: 447
Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Moderasi

Kalvarina Sabatini, I Putu Sudana

56-69
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i01.p06
Abstract views: 1845, PDF downloads: 4167
Akuntabilitas Akuntan Perempuan-Karir Bali: Sebuah Studi Fenomenologi

Yeyen Komalasari, I Gde Ary Wirajaya, Maria Mediatrix Ratna Sari

70-85
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i01.p07
Abstract views: 595, PDF downloads: 701
The Influence Of Accounting Conservatism, IOS, And Good Corporate Governance On The Earnings Quality

Gerianta Wirawan Yasa, Ida Bagus Putra Astika, Ni Made Ayu Widiariani

86-94
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i01.p08
Abstract views: 964, PDF downloads: 619
Pengaruh Beban Kerja, Klien Baru, Dan Ukuran Klien Terhadap Defisiensi Audit

Budhi Setiya Yoga, Agung Dinarjito

95-105
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i01.p09
Abstract views: 599, PDF downloads: 623
The Effect Of Greenhouse Gas Emissions Disclosure And Environmental Performance On Firm Value: Indonesia Evidence

Gabrielle Gabrielle, Agus Arianto Toly

106-119
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i01.p10
Abstract views: 751, PDF downloads: 632
Profitabilitas Pemoderasi Determinan Pengungkapan Modal Intelektual

Hasan Mukhibad, Meyliani Eka Setyawati

120-131
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i01.p11
Abstract views: 383, PDF downloads: 323
Mengupas Bentuk Dilema Dari Sisi Konsultan Pajak

Anak Agung Istri Pradnyarani Dewi, Made Sudarma, Zaki Baridwan

132-141
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i01.p12
Abstract views: 617, PDF downloads: 2549