Vol 14 No 2 (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.i02

Published: 2019-07-19

Full Issue

Articles

Makna Pemeringkatan dan Peningkatan Kinerja Perguruan Tinggi Perspektif Intellectual Capital

Sigit Hermawan, Sriyono Sriyono, Wiwit Hariyanto, Niko Fediyanto

142-154
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i02.p01
Abstract views: 510, PDF downloads: 1051
Mekanisme Pengungkapan Emisi Karbon dan Reaksi Investor

Chen Kelvin, Oktavianus Pasoloran, Fransiskus Randa

155-168
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i02.p02
Abstract views: 996, PDF downloads: 1879
Pengaruh Persepsi Kegunaan, Kemudahan Penggunaan dan Norma Subyektif pada Minat Berperilaku Penggunaan E-Billing

Ni Made Dwi Ratnadi, Anak Agung Gde Putu Widanaputra

169-182
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i02.p03
Abstract views: 1113, PDF downloads: 1745
Pengalaman Memoderasi Penilaian Risiko Kecurangan, Skeptisisme, Beban Kerja pada Kemampuan Mendeteksi Kecurangan

Kiswanto - Kiswanto, Panji Aziz Maulana

183-195
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i02.p04
Abstract views: 1107, PDF downloads: 1382
Keputusan Pemilihan Strategi Manajemen Laba Pada Perusahaan Yang Mengalami Financial Distress di Indonesia

Putu Ery Setiawan, I Made Pande Dwiana Putra

196-207
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i02.p05
Abstract views: 931, PDF downloads: 1492
Fenomena Faktor yang Mempengaruhi Nilai Perusahaan

I Gusti Ayu Eka Damayanthi

208-218
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i02.p06
Abstract views: 3776, PDF downloads: 8853
Pengaruh Karakteristik Perusahaan Pada Pengungkapan Tanggung Jawab Sosial Perusahaan

Herkulanus Bambang Suprasto, Angelia Putri Surya Haryanti

219-229
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i02.p07
Abstract views: 1854, PDF downloads: 1758
Realitas Implementasi Pengelolaan Keuangan Desa pada APBDes di Desa Dauh Peken

I Wayan Purwa Astawa, I Gusti Ayu Nyoman Budiasih

230-241
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i02.p08
Abstract views: 677, PDF downloads: 1100
The Role of Accountants in Achieving Sustainable Development Goals: Academics Perspective

Irman Firmansyah

242-250
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i02.p09
Abstract views: 1023, PDF downloads: 5013
“Malo” dan Penegakan Karakter Kejujuran: Tafsir Budaya(wan) Madura atas “Sisi Gelap” Pengelolaan Keuangan Daerah

Achdiar Redy Setiawan

251-264
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i02.p10
Abstract views: 451, PDF downloads: 606
Mampukah Tata Kelola Perusahaan Yang Baik Mengurangi Penghindaran Pajak ?

Naniek Noviari, I Gusti Ngurah Agung Suaryana

265-275
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i02.p11
Abstract views: 1115, PDF downloads: 1823
Evaluasi Kualitas Pengungkapan Value at Risk Perbankan Indonesia

Buddi Wibowo, Hasna Fadhila

276-287
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DOI : https://doi.org/10.24843/JIAB.2019.v14.i02.p12
Abstract views: 510, PDF downloads: 614