Vol. 23 No. 1 (2021): MAY 2021

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.

Published: 2021-06-07

Articles

Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance

Arfah Habib Saragih, I Dewa Nyoman Suartama Putra

1-14
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Do Internal Auditor and Audit Committee Have Impact on Audit Report Lag for Mining Industry?

Helisa Noviarty, Ayu Puspitasari, Elok Heniwati

15-23
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Investors’ Responses on SOE’s Liquidity Risk Disclosures: Case of Indonesia

Ira Geraldina, Hilda Rossieta, Ratna Wardhani

24-32
- PDF
Healthy Environmental Parameters as the Identification of Mining Entities

Siti Setyawati Kartika Sari , Raden Roro Widya Ningtyas Soeprajitno

33-40
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Factors that Influence Audit Delay in the Trade, Service, and Investment Sector that Listed on Indonesian Stock Exchange

Rohana Dita Safitri, Ni Nyoman Alit Triani

41-50
- PDF

Vol. 23 No. 1 (2021): MAY 2021

Articles

Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance

Do Internal Auditor and Audit Committee Have Impact on Audit Report Lag for Mining Industry?

Investors’ Responses on SOE’s Liquidity Risk Disclosures: Case of Indonesia

Healthy Environmental Parameters as the Identification of Mining Entities

Factors that Influence Audit Delay in the Trade, Service, and Investment Sector that Listed on Indonesian Stock Exchange