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 2 (2019): NOVEMBER 2019

Table of Contents

Articles

The Effect of IFRS Adoption on the Readability of Annual Reports: An Empirical Study of Indonesian Public Companies
Irfan Hidayatullah, Dyah Setyaningrum
PDF
49-57

Key Determinants of Indonesia’s Banks Financial Performance
Martin Panggabean, Stefan Batara Panggabean
PDF
58-67

Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance
Kadek Pranetha Prananjaya, Niluh Putu Dian Rosalina Handayani Narsa
PDF
68-81

The Impact of Audit Committee’s Financial Expertise and Status on Accrual Earnings Management
Rindi Fitria Dewi, Aria Farah Mita
PDF
82-89

Herding Behavior and Decision-Making within the Middle – Class Residential Property Investments
Sofian Arif Susanto, Njo Anastasia
PDF
90-100