Jurnal Akuntansi dan Keuangan

Editor in Chief

Dr. Juniarti, M.Si., Ak., CA.
Scopus ID = 57214352527, Accounting Department, Petra Christian University, Surabaya, INDONESIA

Associate Editors

Prof. John Ferguson.
Scopus ID = 7403328410, Professor of Accounting, University of St Andrews, UK

Prof. Sidharta Utama, Ph.D., CFA.
Scopus ID = 6503845799, Universitas Indonesia, Jakarta, INDONESIA

Dr. Peter Demediuk, CPA.
Scopus ID = 35766388800,School of Accounting and Finance, Victoria University, Melbourne, AUSTRALIA

Prof. Jogiyanto Hartono M.
Scopus ID = 55104492500, Universitas Gadjah Mada, Yogyakarta, INDONESIA

Josua Tarigan, Ph.D, CFP, CMA.
Scopus ID = 57205318074, Accounting Department, Petra Christian University, Surabaya, INDONESIA

Saarce Elsye Hatane, SE, MBA, Ak, CMA.
Scopus ID = 57208086781, Accounting Department, Petra Christian University, Surabaya, INDONESIA

Dr. Yulius Jogi Christiawan, SE, M.Si. Ak, CPA., Scholar.google.com/citations?user=Gc4hXy4AAAAJ&hl=en) Accounting Department, Petra Christian University, Surabaya, INDONESIA

Dr. Yenni Mangoting, S.E., M.Si., Ak., CA., Scholar.google.com/citations?user=znguk2cAAAAJ&hl=en, Accounting Department, Petra Christian University, Surabaya, INDONESIA

Accredited by the Ministry of Research, Technology and Higher Education, Indonesia

Vol 4 - Vol 6 : No. 02/DIKTI/Kep/2002
Vol 7 - Vol 9 : No. 56/DIKTI/Kep/2005
Vol 10 - Vol 12 : No. 43/DIKTI/Kep/2008
Vol 13 - Vol 17 : No. 81/DIKTl/Kep/2011
Vol 18 : No. 36a/E/KPT/2016

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Abstracting and Indexing - Jurnal Akuntansi dan Keuangan

Editor and Administration Address:

Institute of Research and Community Outreach
Petra Christian University

Jl. Siwalankerto 121-131

Surabaya 60236

Indonesia

Phone: +62-31-2983139, 2983147

Fax: +62-31-8436418, 8492562

Homepage:

http://jurnalakuntansi.petra.ac.id

To submit your article, please click here

Jurnal Akuntansi dan Keuangan

The Jurnal Akuntansi dan Keuangan (JAK) is a peer-reviewed journal, published biannually in May and November by The Institute of Research and Community Outreach, Petra Christian University, Surabaya, Indonesia.
The JAK invites manuscripts in the various topics include, but not limited to, functional areas of accounting and finance, financial accounting and securities market, management accounting, accounting information systems, auditing and taxation.
The Jurnal Akuntansi dan Keuangan is accredited by the Directorate General of Higher Education, No. 36a/E/KPT/2016, valid for 5 (five) years.

accreditation certificate

Vol 22, No 1 (2020): MAY 2020

Table of Contents

Articles

The Influence of CEO’s Demographic Characteristics on Tax Aggressiveness in Family Firm

Dwi Astutik, Lintang Venusita

PDF

1-9

The Effect of Managerial Ability and Tone of Earnings Announcements towards Market Reactions

Zaenal Fanani, Zakiyyah Riris Merbaka

PDF

10-17

The Relationship between Financial Distress and Financial Health Prediction Model: A Study in Public Manufacturing Companies Listed on Indonesia Stock Exchange (IDX)

Khaira Amalia Fachrudin

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18-27

The effects of Corporate Governance, Audit Quality, and Conservatism on Loan Collateral Requirements

Sansaloni Butar Butar

PDF

28-39

Which Retail Firm Characteristics Impact On Financial Distress?

Elok Heniwati, Erlina Essen

PDF

40-46

Template for Preparing Article for JAK

The Journal is published by The Institute of Research & Community Outreach - Petra Christian University. It available online supported by Directorate General of Higher Education - Ministry of National Education - Republic of Indonesia.

©All right reserved 2018. Jurnal Akuntansi dan Keuangan, ISSN: 1411-0288, e-ISSN: 2338-8137