Jurnal Akuntansi dan Bisnis最新文献

{"title":"PENGARUH SKEMA PEMBERIAN INSENTIF DAN HARGA DIRI TERHADAP BUDGETARY SLACK","authors":"P. Patricia, Teng Jesica Handoko","doi":"10.30813/jab.v15i2.3185","DOIUrl":"https://doi.org/10.30813/jab.v15i2.3185","url":null,"abstract":"ABSTRACT: Every company has a future goal to be achieved and budget is a planning tool that often used by companies. Budgeting can help achieve this. In preparing the budget, superiors often involve subordinates to participate. This can result in budgetary slack because there is a conflict of interest between superiors and subordinates in preparing a budget where subordinates want to achieve personal goals by lowering targets and these goals are not in line with company goals. Budgetary slack can be influenced by the organization itself and the individuals involved. This study uses organizational factors, namely incentive schemes and individual factors, namely self-esteem. An experimental study with a 2x2 factorial design was conducted to determine the effect of incentive schemes (slack inducing and truth inducing) and self-esteem (low and high) and their interaction effect on budgetary slack. S1 students of Widya Mandala Catholic University Surabaya majoring in accounting for the 2018 and 2019 batches who have passed the budgeting and management accounting courses are selected by purposive sampling technique and they participate voluntarily. The research scenario given is the translation of letters into numbers. The hypotheses of this experimental study were tested using the ANOVA statistical tool. The research findings show that: (a) incentive schemes can affect the occurrence of budgetary slack, but (b) self-esteem and the interaction between incentive schemes and self-esteem have no effect on budgetary slack.Keywords:  Budgetary Slack, Incentives Pay Scheme, Self-EsteemABSTRAK: Setiap perusahaan memiliki tujuan masa depan yang ingin dicapai dan anggaran adalah alat perencanaan yang sering digunakan oleh perusahaan. Penyusunan anggaran dapat membantu pencapaian tersebut. Dalam menyusun anggaran atasan sering melibatkan bawahan untuk ikut berpartisipasi. Hal ini dapat mengakibatkan budgetary slack karena terdapat konflik kepentingan antara atasan dan bawahan dalam menyusun anggaran dimana bawahan ingin mencapai tujuan pribadi dengan cara merendahkan target dan tujuan tersebut tidak selaras dengan tujuan perusahaan. Budgetary slack dapat dipengaruhi oleh organisasi itu sendiri maupun individu yang terlibat. Penelitian ini menggunakan faktor organisasi yaitu skema pemberian insentif dan faktor individu yaitu harga diri. Studi eksperimen dengan desain faktorial 2x2 dilakukan untuk mengetahui pengaruh skema pemberian insentif (slack inducing dan truth inducing) dan harga diri (rendah dan tinggi) serta efek interaksinya pada budgetary slack. Mahasiswa S1 Universitas Katolik Widya Mandala Surabaya jurusan akuntansi tahun angkatan 2018 dan 2019 yang telah lulus matakuliah penganggaran dan akuntansi manajemen dipilih dengan teknik purposive sampling dan mereka berpartisipasi secara sukarela. Skenario penelitian yang diberikan yaitu penerjemahan huruf ke dalam angka. Hipotesis penelitian eksperimem ini diuji dengan menggunakan alat statistik ANOVA. Temu","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"41 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84850982","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"TIMELINESS PELAPORAN KEUANGAN PERUSAHAAN FOOD AND BEVERAGES PERIODE TAHUN 2017-2019","authors":"Nadia Maharani KIswanto Putri, Kun Ismawati","doi":"10.30813/jab.v15i2.2878","DOIUrl":"https://doi.org/10.30813/jab.v15i2.2878","url":null,"abstract":"<p><strong><em>ABSTRACT</em></strong><strong><em> : </em></strong><em>The purpose of this study was to identify the effect of profitability, company age, company size, auditor turnover, and auditor quality on the timeliness of financial reporting on foods and beverages listed on the Indonesia Stock Exchange, the period 2016-2020, either partially or simultaneously. Purposive sampling was used by taking secondary data from the website www.idx.co.id. The research population is 35 companies and the sample is 22 companies. Data were analyzed using descriptive statistics, logistic regression analysis, coefficient of determination (R²), t-test, and F-test. The results showed that partially profitability (ROI) and auditor quality had a significant positive effect on financial reporting timelines, age variable. firm and firm size have an insignificant positive effect on the financial reporting schedule, the auditor turnover variable has an insignificant negative effect on the financial reporting schedule. Simultaneously, the fifth variable has no significant effect on the timelines of financial reporting.</em></p><p><em>Keywords: financial reporting timelines, profitability, company age, company size, auditor turnover, and auditor quality</em></p><p><strong> </strong></p><p><strong>ABSTRAK :</strong> Tujuan penelitian ini untuk mengidentifikasi pengaruh profitabilitas, umur perusahaan, ukuran perusahaan, pergantian auditor, dan kualitas auditor terhadap ketepatan waktu (<em>timelines) </em>pelaporan keuangan pada perusahaan  <em>food and beverages</em> yang <em>listed</em> di Bursa Efek Indonesia,  periode tahun 2016-2020,  baik secara parsial maupun simultan. <em>P</em><em>urposive sampling </em>digunakan dengan mengambil data sekunder dari website <a href=\"http://www.idx.co.id/\">www.idx.co.id</a>. Populasi penelitian sebanyak 35 perusahaan dan sampel sebanyak 22 perusahaan. Data dianalisis memakai satistik deskriptif, analisis regresi logistik, uji koefisien determinasi (R²), uji t, dan uji F. Hasil riset menunjukkan bahwa secara parsial variabel profitabilitas (ROI) dan kualitas auditor memiliki pengaruh positif signifikan terhadap <em>timelines</em> pelaporan keuangan, variabel umur perusahaan dan ukuran perusahaan punya pengaruh positif tidak signifikan terhadap timelines pelaporan keuangan, variabel pergantian auditor mempunyai pengaruh negatif tidak signifikan terhadap timelines pelaporan keuangan. Secara simultan kelima variabel tersebut tidak berpengaruh signifikan terhadap timelines pelaporan keuangan.</p><p>Kata kunci: <em>timelines</em> pelaporan keuangan, profitabilitas, umur perusahaan, ukuran perusahaan, pergantian auditor, dan kualitas auditor.</p><p> </p><p align=\"center\"><strong> </strong></p><p align=\"center\"><strong> </strong></p><p align=\"center\"><strong> </strong></p>","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"72 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73594713","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"AKUNTANSI POLITIK: FAKTOR POLITIK DALAM PENGELOLAAN ANGGARAN OTONOMI KHUSUS PAPUA","authors":"Muhammad Aras Prabowo, Lusiana Putri Ahmadi, Muhammad Asdar Prabowo","doi":"10.30813/jab.v15i2.2924","DOIUrl":"https://doi.org/10.30813/jab.v15i2.2924","url":null,"abstract":"ABSTRACT : The budget for Papua's special autonomy will end in 2021, so it is important to do an in-depth study to increase budget productivity in an academic framework through scientific research. The purpose of this research is to analyze the budget management of Papua's special autonomy from the political and accounting perspective. The method used is a qualitative approach by using supporting data regarding the management of state finances, the budget cycle and the special autonomy budget of the Papua’s Province. This study attempts to explain political accounting in Papua’s Special Autonomy budget management. The research method used is a literacy study by utilizing various sources that are related to the research topic, both from scientific articles, books, journal publications and sources from official government websites and other relevant sources. The research process is carried out by collecting data, grouping data, analyzing data to describing it in the form of results and research discussions. The results showed that between politics, budget accounting and government accounting have a relationship in the management of the Papua’s special autonomy budget, then referred to by researchers as political accounting. Political accounting is a series of comprehensive processes both from the political side, the budget to the reporting system and evaluation of the realization of the use of the budget. The theoretical implication is that there is a wedge between political science through the fields of politics and budget accounting and government from the perspective of Papua's special autonomy budget. This finding adds a new treasure in multi-paradigm accounting research, namely political accounting.Keywords: Accounting, Politics, Budget Management, Papua Special Autonomy ABSTRAK : Anggaran otonomi khusus Papua akan berakhir tahun 2021, sehingga pendalaman untuk meningkatkan produktifitas anggaran menjadi penting dilakukan dalam kerangka akademis melalui penelitian ilmiah. Tujuan penelitian adalah menganalisa pengelolaan anggaran otonomi khusus Papua dari sisi politik dan akuntansi. Metode yang dipakai adalah pendekatan kualitatif dengan menggunakan data-data pendukung mengenai pengelolaan keuangan negara, siklus anggaran dan anggaran otonomi khusus Provinsi Papua. Penelitian ini berusaha menjelaskan tentang akuntansi politik dalam pengelolaan anggaran Otsus Papua. Merode penelitian yang digunakan adalah studi literasi dengan memanfaatkan berbagai sember yang memiliki kaitan dengan topik penelitian, baik dari artikel ilmiah, buku, publikasi jurnal dan sumber dari website resmi milik pemerintah serta sumber lainnya yang relevan. Proses penelitian dilakukan dengan mengumpulkan data, mengelompokkan data, menganalisas data sampai dengan mendeskriftifkan dalam bentuk hasil dan pembahasan penelitian. Hasil penelitian menunjukkan bahwa antara politik, akuntansi anggaran dan akuntansi pemerintahan memiliki keterkaitan dalam pengelolaan anggaran otonomi","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75099198","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS FAKTOR YANG MEMPENGARUHI BEHAVIORAL INTENTION DAN USER BEHAVIOR PADA FINTECH SHOPEEPAY MENGGUNAKAN MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT)","authors":"Linda Lorenza Hafifah, Nengah Widya Utami, Agung Prmaesti Dwi Putri","doi":"10.30813/jab.v15i2.3574","DOIUrl":"https://doi.org/10.30813/jab.v15i2.3574","url":null,"abstract":"ABSTRACT: This study aims to determine the factors that can influence the interest of the Denpasar City Community in using ShopeePay fintech with the Unified Theory Of Acceptance And Use Of Technology (UTAUT) model. The data used in this study is primary data, where data is obtained directly from parties related to distributing questionnaires using google form. This study uses 2 sampling techniques, namely purposive sampling and convenience sampling. Validity and reliability testing of the instrument was carried out with SPSS software which was used to ensure that the questionnaire was valid and reliable. The data that has been obtained were analyzed using the Partial Least Square (PLS) method using smartPLS software. The results of the tests carried out indicate that the performance expectancy and effort expectation variables on the behavioral intention variable, the facilitating condition variable and the behavioral intention on the user behavior variable. Then the rejected hypothesis is the social influence variable on the behavioral intention variable.Keywords: Fintech ShopeePay, Unified Theory Of Acceptance And Use Of Technology (UTAUT), behavioral intentions, user behavior, smartPLS. ABSTRAK: Penelitian ini bertujuan untuk mengetahui faktor faktor yang dapat mempengaruhi minat Masyarakat Kota Denpasar dalam penggunaan fintech ShopeePay dengan model Unified Theory Of Acceptance And Use Of Technology (UTAUT).  Data yang digunakan dalam penelitian ini adalah data primer, dimana data diperoleh secara langsung dari pihak yang berkaitan dengan menyebarkan kuesioner menggunakan google form. Penelitian ini menggunakan 2 teknik sampling, yaitu Teknik purposive sampling dan convenience sampling Uji validitas dan uji reliabilitas instrumen dilakukan dengan software SPSS  yang digunakan untuk memastikan  kuesioner telah valid dan reliabel. Data yang telah didapatkan dianalisis dengan metode Partial Least Square (PLS) menggunakan software smartPLS. Hasil pengujian yang dilakukan mengindikasikan bahwa variabel performance expectancy dan effort expectation  terhadap variabel behavioral intention, variabel  facilitating condition dan behavioral intention terhadap user behavior. Kemudian hipotesis yang ditolak yaitu variabel social influence  terhadap variabel behavioral intention.Kata kunci: Fintech ShopeePay, Unified Theory Of Acceptance And Use Of Technology (UTAUT), behavioral intention, user behavior,  smartPLS.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86657949","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"EFFECT OF PROFIT MANAGEMENT ON ANNUAL REPORT READABILITY","authors":"Elfina A. Sambuaga, Kezia Algise Iksanto, Natasha Emmanuela, N. M.Y","doi":"10.30813/jab.v15i2.2920","DOIUrl":"https://doi.org/10.30813/jab.v15i2.2920","url":null,"abstract":"<p><em><span lang=\"IN\"><strong>ABSTRACT :</strong> This study examines the effect of earnings management to annual report readability. This study uses data from the non-financial sector of companies listed on the Indonesia Stock Exchange (BEI) for the period (2014-2018) with a total of 825 observations. The data collection technique uses purposive sampling and data analysis uses multiple regression analysis methods. Based on the results of the research on the first hypothesis, an increase in income reflects earnings management which negatively affects the annual report readability, while the results of the second and third hypotheses are an increase in income and discretionary accruals as well as an increase in income and discretionary accruals above the median, both of which simultaneously reflect earnings management that are not significantly influence the annual report readability</span></em></p><p><strong><em>Keywords:</em></strong><em> </em><em>earnings management, annual report readability, discretionary accruals</em></p><p> </p><p><strong>ABSTRAK :</strong> Tujuan penelitian ini untuk menguji pengaruh manajemen laba terhadap keterbacaan laporan tahunan dengan menggunakan data sektor non-keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode (2014-2018). Total observasi yaitu 825, dengan menggunakan teknik pengumpulan data menggunakan <em>purposive sampling </em>dan analisis data memakai metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa peningkatan pendapatan mencerminkan manajemen laba yang berpengaruh negatif terhadap keterbacaan laporan tahunan, sedangkan hasil hipotesis kedua dan ketiga yaitu peningkatan pendapatan dan <em>discretionary</em> <em>accruals</em> serta peningkatan pendapatan dan <em>discretionary</em> <em>accruals</em> di atas median, keduanya secara bersamaan mencerminkan manajemen laba yang tidak berpengaruh secara signifikan terhadap keterbacaan laporan tahunan.<strong></strong></p><p><strong>Kata Kunci:</strong> manajemen laba, keterbacaan laporan tahunan, <em>discretionary accruals</em></p><p> </p><p><em><span lang=\"IN\"><br /></span></em></p>","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89682054","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Influence of Firm Age on Profitability Performance of Indonesian Manufacturing Companies with The Age Level of Directors as Moderating Variable","authors":"Y. K. Wibowo, Setianingtyas Honggowati","doi":"10.20961/jab.v22i2.844","DOIUrl":"https://doi.org/10.20961/jab.v22i2.844","url":null,"abstract":"","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41950552","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Karakteristik Komite Audit dan Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020)","authors":"Djuminah Djuminah, Agung Wijayanto","doi":"10.20961/jab.v22i2.846","DOIUrl":"https://doi.org/10.20961/jab.v22i2.846","url":null,"abstract":"","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49031238","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DAMPAK COVID-19 TERHADAP KUALITAS AUDIT","authors":"Ilham Ramadhan Ersyafdi, N. Fauziyyah","doi":"10.30813/jab.v15i2.2914","DOIUrl":"https://doi.org/10.30813/jab.v15i2.2914","url":null,"abstract":"ABSTRACT: This study aims to describe what areas need to be considered in auditing and audit quality during the pandemic using the literacy study method or what is called library research. The data used include previous research, current data from relevant sources, books, and various reports related to the topic under study. The exposition method is the data analysis method used in this study. There are 8 things that need to be considered during this pandemic, namely (1) Identification and assessment of the risk of material misstatement, (2) auditor's response to risk assessment, (3) audit evidence, (4) audit of accounting estimates, (5) subsequent events, ( 6) going concern, (7) modification of the audit report opinion, and (8) emphasis on matters in the audit report where audit is a top priority in the list of auditors when they work at the end of the financial year. The results of the study stated that COVID-19 tends to have a negative impact on audit quality as seen from various surveys that auditors have difficulty in gathering audit evidence.Keywords:  Audit Report, Audit Quality, COVID-19.  ABSTRAK: Penelitian ini memiliki tujuan untuk menggambarkan area – area apa saja yang perlu diperhatikan dalam audit dan dampaknya terhadap kualitas audit pada masa pandemi dengan metode studi literasi atau disebut penelitian pustaka. Data yang digunakan di antaranya adalah penelitian terdahulu, data terkini dari sumber yang relevan, buku, dan berbagai laporan yang berkaitan topik yang diteliti. Metode eksposisi menjadi metode analisis data yang digunakan dalam penelitian ini. Terdapat 8 hal yang perlu diperhatikan saat pandemi ini yaitu (1) mengidentifikasi dan menilai risiko salah saji material, (2) respons auditor terhadap penilaian risiko, (3) bukti audit, (4) audit atas estimasi akuntansi, (5) peristiwa kemudian, (6) going concern, (7) modifikasi opini laporan audit, dan (8) penekanan hal dalam laporan audit dimana bukti audit merupakan prioritas utama dalam daftar kekhawatiran auditor saat mereka bekerja pada akhir tahun keuangan. Hasil penelitian menyatakan bahwa COVID-19 cenderung berdampak negatif terhadap kualitas audit dilihat dari berbagai survei bahwa auditor mengalami kesulitan dalam mengumpulkan bukti audit.Kata Kunci: Laporan Audit, Kualitas Audit, COVID-19.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"167 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87938622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Intellectual Capital Disclosure Berbasis Website: Studi Komparasi Perguruan Tinggi di Pulau Jawa dan Non-Jawa","authors":"Nika Esti Rahayu, Eko Arief Sudaryono","doi":"10.20961/jab.v22i2.810","DOIUrl":"https://doi.org/10.20961/jab.v22i2.810","url":null,"abstract":"","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44468876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Religiusitas dalam Penghindaran Pajak: Studi Perusahaan di Indonesia","authors":"Nita Andriyani Budiman, Bandi Bandi","doi":"10.20961/jab.v22i2.848","DOIUrl":"https://doi.org/10.20961/jab.v22i2.848","url":null,"abstract":"","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45340540","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}