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
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1-9

The Effect of Managerial Ability and Tone of Earnings Announcements towards Market Reactions
Zaenal Fanani, Zakiyyah Riris Merbaka
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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
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28-39

Which Retail Firm Characteristics Impact On Financial Distress?
Elok Heniwati, Erlina Essen
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40-46