Vol 15 No 1 (2020) | Jurnal Ilmiah Akuntansi dan Bisnis

Skip to main content Skip to main navigation menu Skip to site footer

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
- PDF
DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p01
Abstract views: 831, PDF downloads: 929
Disclosure of Risk Factors on Prospectus and Initial Public Offerings (IPO) Performance: Evidence from Indonesia

Randy Kuswanto

15-22
- PDF
DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p02
Abstract views: 1117, PDF downloads: 1011
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
- PDF
DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p03
Abstract views: 791, PDF downloads: 690
Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR) in Indonesia

Suparna Wijaya, Dewi Sekarsari Kusumaningtyas

35-48
- PDF
DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p04
Abstract views: 901, PDF downloads: 781
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
- PDF
DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p05
Abstract views: 3630, PDF downloads: 2051
Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation

Elisa Tjondro, Lijuntri Patuli, Richard Andrianto, Delitha Julitha

61-74
- PDF
DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p06
Abstract views: 1003, PDF downloads: 559
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
- PDF
DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p07
Abstract views: 1014, PDF downloads: 673
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
- PDF
DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p08
Abstract views: 757, PDF downloads: 723
Effect of Governance on the Efficiency of the Indonesian Banking Industry

Fransiska Novina Hayu Indrianti, Sutrisno T., Erwin Saraswati

93-106
- PDF
DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p09
Abstract views: 587, PDF downloads: 542
Tax Sanctions from the Authority Perspective

Cindy Fitria Sumuan, Fidiana Fidiana

107-118
- PDF
DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p10
Abstract views: 752, PDF downloads: 735
The Impact of Internal Control and Individual Morals on Fraud: An Experimental Study

Efrizon Efrizon, Rahmat Febrianto, Rayna Kartika

119-126
- PDF
DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p11
Abstract views: 1986, PDF downloads: 1196
Development of Management Control System Research: Study on Behavioral Research in Accounting Journal (2006–2018)

SeTin SeTin, Yvonne Augustine

127-140
- PDF
DOI : https://doi.org/10.24843/JIAB.2020.v15.i01.p12
Abstract views: 1409, PDF downloads: 902