Vol 15 No 1 (2020) | 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) and Decree No.85/M/KPT/2020 valid from Volume 15 Nomor 1 (2020) to Volume 19 Nomor 2 (2024).

DOI: https://doi.org/10.24843/JIAB.2020.v15.i01

Published: 2020-01-27

Full Issue

Articles

Do Individual Risk Attitudes, Experience, and Organizational Culture Influence the Conservatism of Indonesian Auditors?

Agus Fredy Maradona

1-14
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p01
Abstract views: 842, PDF downloads: 937
Disclosure of Risk Factors on Prospectus and Initial Public Offerings (IPO) Performance: Evidence from Indonesia

Randy Kuswanto

15-22
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p02
Abstract views: 1158, PDF downloads: 1031
Role of Hedging Mechanism in Maintaining Volatility Cash Flow and Growth Opportunity and Their Impact on Investor Reaction

Hartono Hartono, Oktavianus Pasoloran, Fransiskus Eduardus Daromes

23-34
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p03
Abstract views: 831, PDF downloads: 703
Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR) in Indonesia

Suparna Wijaya, Dewi Sekarsari Kusumaningtyas

35-48
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p04
Abstract views: 914, PDF downloads: 790
The Determinants of Taxpayer Compliance with Tax Awareness as a Mediation and Education for Moderation

Pancawati Hardiningsih, Indira Januarti, Rachmawati Meita Oktaviani, Ceacilia Srimindarti

49-60
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p05
Abstract views: 3678, PDF downloads: 2079
Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation

Elisa Tjondro, Lijuntri Patuli, Richard Andrianto, Delitha Julitha

61-74
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p06
Abstract views: 1037, PDF downloads: 566
Corporate Governance, Market Share, and Intellectual Capital Disclosure: Evidence from the Indonesian Agriculture and Mining Sectors

Saarce Elsye Hatane, Elenne Stefanie Kuanda, Elizabeth Cornelius, Josua Tarigan

75-84
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p07
Abstract views: 1043, PDF downloads: 685
Influence of Intellectual/Emotional/Spiritual Intelligence, Independence, and Tri Hita Karana on Auditor Performance

I Gusti Ayu Made Asri Dwija Putri, Ni Gusti Putu Wirawati

85-92
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p08
Abstract views: 776, PDF downloads: 735
Effect of Governance on the Efficiency of the Indonesian Banking Industry

Fransiska Novina Hayu Indrianti, Sutrisno T., Erwin Saraswati

93-106
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p09
Abstract views: 592, PDF downloads: 546
Tax Sanctions from the Authority Perspective

Cindy Fitria Sumuan, Fidiana Fidiana

107-118
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p10
Abstract views: 778, PDF downloads: 746
The Impact of Internal Control and Individual Morals on Fraud: An Experimental Study

Efrizon Efrizon, Rahmat Febrianto, Rayna Kartika

119-126
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p11
Abstract views: 2011, PDF downloads: 1204
Development of Management Control System Research: Study on Behavioral Research in Accounting Journal (2006–2018)

SeTin SeTin, Yvonne Augustine

127-140
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p12
Abstract views: 1423, PDF downloads: 908