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 21, No 1 (2019): MAY 2019

Table of Contents

Articles

Board of Commisioners Composition, Governance Committee, and Stock Price Synchronicity
Sansaloni Butar Butar
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1-11
Modeling of Returns Volatility using GARCH(1,1) Model under Tukey Transformations
Didit Budi Nugroho, Bambang Susanto, Kezia Natalia Putri Prasetia, Rebecca Rorimpandey
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12-20
Discretionary Accounting Choice and Management Opportunistic Behavior to Manage Income
Theresia Trisanti
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21-29
The Dualism of Tax Consultants’ Roles in the Taxation System
Yenni Mangoting, Retnaningtyas Widuri, Tonny Stephanus Eoh
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30-37
The Negative Effect of Time Budget Pressure to Auditor Independence and Professional Skepticism
Andi Ina Yustina, Stephanie Angelica Gonadi
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38-48