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 21, No 1: Maret 2023
Table of Contents
Articles
The Effect of Business Strategy, Managerial Ability, Multiple Large Shareholders, and Earnings Management on Investment Efficiency
DOI : 10.24167/jab.v21i1.10190
Elisabeth Andra Wilna Sopacua, Sansaloni Butar Butar
|
1-13
|
The Effect of Biological Asset Intensity, Ownership Concentration, Public Ownership, and Audit Committee Meeting on Biological Asset Disclosure
DOI : 10.24167/jab.v21i1.8602
Arsya Noorfitria Putri, Noto Pamungkas, Agung Satmoko
|
14-25
|
Board of Commissioners Composition and Earnings Management: A Test of Gender as a Moderating Variable
DOI : 10.24167/jab.v21i1.10188
Jonathan Budi Putra, Sansaloni Butar Butar
|
26-36
|
Financial Performance of Local Governments Before and After Refocusing and Budget Reallocation Policy for Handling Covid-19 In Indonesia
DOI : 10.24167/jab.v21i1.10020
Hasna Athiya Putri, Rindu Rika Gamayuni, Fitra Dharma, Fitra Dharma
|
37-47
|
Analisis Peran Aktor Dalam Implementasi Sistem Akuntansi Paroki Di Keuskupan Agung Semarang
DOI : 10.24167/jab.v21i1.10291
Devin Nathaniel Purwandi Soelistijo
|
48-66
|
Sifat Kepribadian Narsistik, Ketidakjujuran Akademik, dan Persepsi Ketidakjujuran Profesional Mahasiswa Akuntansi
DOI : 10.24167/jab.v21i1.10290
Trifena Michelle Jane Kristianto
|
67-75
|
Pengaruh Institutional Investor dan Competition Intensity terhadap Sticky Cost Behavior dengan Variabel Kontrol Asset Intensity
DOI : 10.24167/jab.v21i1.10148
Vira Maulidiana Arliyansyah, Tomy Rizky Izzalqurny
|
76-91
|