Vol 16 No 1 (2021) | 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.2021.v16.i01

Published: 2021-01-25

Full Issue

Articles

Determinants and Consequences of Student Learning Satisfaction During Covid-19 Pandemic

Arfah Habib Saragih, Joansyah Adwie, Adang Hendrawan

1-19
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i01.p01
Abstract views: 894, PDF downloads: 1241
Internal Corporate Governance Mechanisms and Corporate Tax Avoidance in Nigeria: A Quantile Regression Approach

Francis Chinedu Egbunike, Ardi Gunardi, Udunze Ugochukwu, Atang Hermawan

20-44
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i01.p02
Abstract views: 1105, PDF downloads: 1686
Sustainability Balanced Scorecard and Management Communication in Evaluating A Company’s Performance

Desak Nyoman Sri Werastuti

45-59
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i01.p03
Abstract views: 1019, PDF downloads: 1520
Earnings Management in Companies that Missed and Beat Analyst Consensus

Ni Made Cesya Pratiwi, Dewa Gede Wirama

60-70
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i01.p04
Abstract views: 468, PDF downloads: 622
Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies

Arfan Ikhsan, Nurlaila Nurlaila, Herkulanus Bambang Suprasto, Febi Yanti Batubara

71-83
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i01.p05
Abstract views: 949, PDF downloads: 1224
Bank Risk Profile and Credit Growth in Indonesia

Etty Gurendrawati, Hera Khairunnisa, I Gusti Ketut Agung Ulupui, Trisni Suryarini, Adam Zakaria

84-95
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i01.p06
Abstract views: 732, PDF downloads: 713
Trigger Factors of Fraud Triangle Toward Fraud On Financial Reporting Moderated by Integration Of Technology Industry 4.0

Agoestina Mappadang, Yuliansyah Yuliansyah

96-114
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i01.p07
Abstract views: 1106, PDF downloads: 940
Public Accounting Research and Theories: A Literature Review

Faiz Zamzami, Mukhlis Mukhlis

115-136
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i01.p08
Abstract views: 1208, PDF downloads: 1456
Moderation of Contingency Factors on the Effect of Fiscal Decentralization Inequality between Regencies/Cities in the Province of Bali

Anak Agung Ngurah Bagus Dwirandra

137-153
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i01.p09
Abstract views: 413, PDF downloads: 576
Analysis of Creating Shared Value in the Food and Beverage Industry

Erwin Saraswati

154-162
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i01.p10
Abstract views: 963, PDF downloads: 1059
British-Qualified Accountants Outside the UK: Post-Brexit Case

Ousman Jallow, Zaenal Fanani, Hamidah Hamidah

163-172
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i01.p11
Abstract views: 469, PDF downloads: 473
Sustainable Banking and Bank Performance

Lilik Handajani, Akram Akram, Ahmad Rifai

173-186
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i01.p12
Abstract views: 1338, PDF downloads: 1423