Journal of Business Accounting (JAB) is a peer-reviewed and open-access journal published twice a year in March and September by the accounting department, Soegijapranata Catholic University, Indonesia. Printed edition was first published in 1999 and later on published online in 2011, volume 9. The numbering system in the initial edition did not comply with the guidelines set by the Director General of Higher Education. Therefore, the new numbering system was implemented in 2017 and from 2022 volume 20 (1) to 2026 volume 24 (2), JAB has been accredited with a S3 score by the Ministry of Research, Technology and Higher Education of the Republic of Indonesia. JAB is committed to publishing academic works focusing on financial accounting, auditing, management accounting, accounting information systems, market response to accounting information, business ethics, corporate governance, and sustainability accounting. Prior to submission to JAB, authors are advised to adhere to the writing style set out in the author guidelines and writing template. ISSN 1412-775X (Print) | ISSN 2541-5204 (Media Online) Accounting Department, Universitas Katolik Soegijapranata. Jl. Pawiyatan Luhur IV/1, Bendan Dhuwur, Semarang 50234, Indonesia. | ![]() |
Vol 24, No 2: September 2026
Table of Contents
Research
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Menuju Era Society 5.0: Analisis Empiris Perilaku Penerimaan AI dalam Praktik Akuntansi dan Audit
DOI : 10.24167/jab.v24i2.16077
Cokorda Rai Parwata, Gede Adi Yuniarta, Gusti Ayu Ketut Rencana Sari Dewi
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179-197
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Does Corporate Governance Really Curb Greenwashing? The Moderating Role of ESG Report Assurance in Indonesia
DOI : 10.24167/jab.v24i2.16007
Lidia Ning Cintiyas, Ardhana Reswari Hasna Pratista
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198-218
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Menakar Ulang Manfaat ESG di Pasar Berkembang: Peran Dominan Financial Slack dalam Meningkatkan Profitabilitas
DOI : 10.24167/jab.v24i2.16117
Muhammad Fikri Ramadhan
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219-236
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Kebijakan Pangan Nasional dan Efisiensi Pasar: Studi Peristiwa Reaksi Investor dan Fundamental Keuangan Subsektor Food and Beverage
DOI : 10.24167/jab.v24i2.16019
Jessica Amelia Putri, Sansaloni Butar Butar
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237-262
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Menguji Respon Pasar dan Fundamental Keuangan Emiten Otomotif Pasca-Pengumuman Kebijakan Insentif Kendaraan Listrik
DOI : 10.24167/jab.v24i2.16184
Michael Octavian Tjoa
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280-295
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Transparansi Laporan Audit Pasca-SA 701: Analisis Empiris Faktor Pendorong Key Audit Matters Sektor Manufaktur
DOI : 10.24167/jab.v24i2.16183
Syeni Oktavia
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296-314
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