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 23, No 1: Maret 2025
Table of Contents
Articles
Niat Menggunakan E-Filing Pada Wajib Pajak Generasi Z dan Milenial Kota Malang
DOI : 10.24167/jab.v23i1.12765
Luthfia Cahya Az-Zahra, Sri Andriani
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1-20
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Impact of CEO Nationality, Gender Diversity, Ownership Concentration, and Audit Quality on Tax Aggressiveness
DOI : 10.24167/jab.v23i1.13278
Nur Mufidaturrohmah, Sulis Rochayatun
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21-34
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Tata Kelola Risiko dan Kinerja Bank: Peran Mediasi Risk-taking Behavior
DOI : 10.24167/jab.v23i1.12811
Jihan Rahmawati Handayani, Etik Kresnawati
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35-51
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Pengaruh Harga Transfer, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance: Peran Moderasi COVID-19
DOI : 10.24167/jab.v23i1.13287
Maya Vitalia, Estralita Trisnawati
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52-76
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The Implementation of ESG Practices: A Case Study of Batik Small and Medium-sized Enterprises in Lasem
DOI : 10.24167/jab.v23i1.13296
Jonathan Fanuel Amsal, Theresia Dwi Hastuti
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77-100
|
Tingkat Pengetahuan Akuntansi, Keefektifan Sistem Informasi Akuntansi, Kualitas Sistem Pengendalian Internal Dan Kualitas Laporan Keuangan: Studi Kasus Pada Koperasi di Kecamatan Gebog
DOI : 10.24167/jab.v23i1.13341
Rasita Reefa Sabrina, Agustina Eka Harjanti, Heni Risnawati
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101-115
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Sahya Marlita, Dyah Ekaari Sekar Jatiningsih
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116-134
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Karakteristik Perusahaan, Struktur Kepemilikan, dan Tax Avoidance: Peran Kualitas Audit sebagai Variabel Pemoderasi
DOI : 10.24167/jab.v23i1.13301
Naela Riskiya Haely, Fatmawati Zahroh
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135-154
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Karakteristik Perusahaan, Reputasi KAP, dan Audit delay: Peran Reputasi KAP sebagai Variabel Pemoderasi
DOI : 10.24167/jab.v23i1.13289
Puput Ayyil Yuniar, Wuryaningsih Wuryaningsih
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155-178
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