Subjects -> BUSINESS AND ECONOMICS (Total: 3541 journals)
    - ACCOUNTING (132 journals)
    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1229 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (61 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (595 journals)
    - MARKETING AND PURCHASING (106 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 24)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 4)
Accounting History     Hybrid Journal   (Followers: 11)
Accounting History Review     Hybrid Journal   (Followers: 16)
Accounting in Europe     Hybrid Journal   (Followers: 9)
Accounting Research Journal     Hybrid Journal   (Followers: 20)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 13)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 25)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access   (Followers: 1)
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access   (Followers: 1)
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 9)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 9)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 8)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 15)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 6)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access   (Followers: 1)
Journal of Economics, Finance and Accounting Studies     Open Access   (Followers: 1)
Journal of Empirical Research in Accounting     Open Access   (Followers: 2)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 8)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 13)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 24)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access   (Followers: 1)
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 12)
The Accounting Review     Full-text available via subscription   (Followers: 50)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

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Jurnal Dinamika Akuntansi
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2085-4277
Published by Universitas Negeri Semarang Homepage  [45 journals]
  • Determinants of Profitability on Indonesian’s Small Commercial
           Banking

    • Authors: Yuli Soesetio, Waffiudin Waffiudin, Dyah Arini Rudiningtyas, Ely Siswanto
      Pages: 1 - 16
      Abstract: Purpose: The objective of this study is to decide whether the profitability of small banks is shaped by bank-specific and macro economic factors including liquid ratio, loan to deposits ratio, deposit to assets ratio, capital adequacy ratio, firm size, GDP growth, and inflation.Method: The sample selected using purposive sampling technique as many as 77 units of analysis consisting of 42 banks in the BUKU 1 category and 35 banks in the BUKU 2 category registered with OJK since 2014-2019. After eliminated the outlier data, there were 413 observations as panel data. The analytical method used in this study is the regression panel fixed effect model and random effect model.Findings: The results indicate that liquidity and loan to deposit ratio positively affects small banks profitability in Indonesia. Meanwhile, size, deposit to asset ratio, capital adequacy ratio, and GDP growth negatively affects profitability. Nevertheless, inflation does not affect profitability. This study mention that small bank’s managers need to deal with and take notice to the bank operational well i.e liquidity and loan to deposit ratio.Novelty: This research investigates the outcome of bank-specific and macro economic factors on profitability in small banks period 2014-2019. The earlier research only check-out those variables solely and spotlight on distinctive samples and distinctive period. This study has implication for banking sector especially for small bank to pay more attention, strengthen, and maintain the exis- tence of their business through several ways, increasing and optimizing the level of equities owned to make assets increase and the cost of the funding structure becomes optimal. 
      PubDate: 2022-05-17
      DOI: 10.15294/jda.v14i1.33532
      Issue No: Vol. 14, No. 1 (2022)
       
  • Preparations and Challenges Upon the Implementation of PSAK 55: A Case
           Study of Rural Banks

    • Authors: Firda Farida, Elvia R Shauki
      Pages: 17 - 28
      Abstract: Purpose: This study aims to analyze the preparations and challenges of PSAK 55 implementation regarding Institutional Logics Theory and Diffusion Theory of Innovation that underlined the ac- tor’s decision to implement PSAK 55 in rural banks.Method: This study uses descriptive qualitative methods through questionnaires and interviews analyzed with content, thematic, and constant comparative analysis. study uses descriptive qualita- tive methods through questionnaires and interviews analyzed with content, thematic, and constant comparative analysis.Finding: This study reveals the factors that influence the actors’ decisions in this implementation, such as the existence of dominant logic in which rural banks must comply with regulations, but ac- tors are concerned more about the effectiveness of PSAK 55. Moreover, this study found the prepa- rations to implement PSAK 55, such as updating internal regulations and systems, human resources, socialization and training. Whereas, the expected challenges are the limitations in analyzing objec- tive evidence of impairment, calculating the fair value of collateral and value of future cashflow.Novelty: This study differs from prior studies because it focused more on discussing the prepara- tions and challenges using Institutional Logic Theory, while the previous discussed only the imple- mentation of PSAK 55 in commercial banks and actors’ behavior upon the credit restructuring. The implication of this research is to provide solutions to rural banks, so there would be no decoupling practice.
      PubDate: 2022-05-17
      DOI: 10.15294/jda.v14i1.34128
      Issue No: Vol. 14, No. 1 (2022)
       
  • Quantification Methods of Construction Claims in the Audit Process:
           Evidence from Indonesia

    • Authors: Ricki Prasetyo, Eliza Fatima
      Pages: 29 - 43
      Abstract: Purpose: This study aims to evaluate the quantification method of construction claims (QMCC) used in the audit process based on the damage theory framework. An accurate quantification of claims is essentially needed to avoid construction disputes. However, earlier studies are still vague in shed light on applying the most appropriate QMCC to quantify the claims that arise from a vari- ation order (VO).Method: We conduct a case study using a mixed-methods approach. Surveys were given to 39 audi- tors at various levels (team, supervisor, and coordinator) to obtain auditors’ perceptions about the relevance of the assessment criteria according to the damage theory. We analyzed the data quantita- tively using non-parametric test Kruskal-Wallis/Mann-Whitney. Furthermore, in-depth interviews were conducted to 6 auditors and 2 related parties to identify the QMCC that conforms with the damage theory. Transcripts were analyzed qualitatively using theme analysis.Finding: There is similarities in the auditors’ perception in accepting the assessment criteria accord- ing to the damage theory. Quantification of claims in the audit process requires supporting evidence and causal link. In this study, we proposed three methods that can be applied using an estimated value approach.Novelty: The QMCCs proposed have novelty in terms of contractual aspects, causality, and support- ing evidence as a basis for analysis to eliminate opportunistic behavior from the parties.
      PubDate: 2022-05-17
      DOI: 10.15294/jda.v14i1.34441
      Issue No: Vol. 14, No. 1 (2022)
       
  • Chief Financial Officer Educational Background and Company Performance

    • Authors: Anisa Rahmawati, Raden Roro Widya Ningtyas Soeprajitno
      Pages: 44 - 53
      Abstract: Purpose: This study aims to examine the relationship between the Chief Financial Officer (CFO) education background and company performance. We identified educational background levels, namely bachelor, master, doctorate, and certification.Method: This study uses 1176 sample companies listed on the Indonesia Stock Exchange IDX in2014-2017. This study uses purposing sampling and testing Ordinary Least Square Regression STATA 14.Finding: This study found that companies with only a CFO with a specific educational background of CFO is significantly impact on company performance. Master’s educational experience and certification show a negative relationship while the rest are unrelated to company performance, but bachelor and doctoral degree show otherwise.Novelty: This research contributes empirically to the development of the literature. It practically provides consideration for stakeholders to pay more attention to the educational qualifications of CFOs regarding the company’s spatial reporting policies.
      PubDate: 2022-05-17
      DOI: 10.15294/jda.v14i1.34471
      Issue No: Vol. 14, No. 1 (2022)
       
  • Corporate Governance and Audit Report Lag on Financial Sector Companies
           Listed in IDX 2018-2020

    • Authors: Cynthia Clarissa Widjaja, Yie Ke Feliana
      Pages: 54 - 65
      Abstract: Purpose: This study aims to determine the effect of corporate governance practices on the length of time for the annual financial statement audit that called Audit Report Lag (ARL).Method: This research used quantitative approach with a multiple linear regression models through ordinary least square and classic assumptions test. Selection of the sample using purposive sampling method, from financial sector company listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2020, 250 data were selected as a sample.Findings: It was found that board size, audit committee meeting and audit opinion variable give negative effect on ARL. Besides, Audit committee size give positive effect on Audit Report Lag.Novelty: This study enriched the literature by finding out that “others” sub sector in financial company didn’t have a specific regulation whereas previous research only focus on bank which alreasy have a strict regulation. This research’s implication is expected to give wider insight to company and regulator that can help them publish their financial reports on time.
      PubDate: 2022-05-30
      DOI: 10.15294/jda.v14i1.34603
      Issue No: Vol. 14, No. 1 (2022)
       
  • THE ROLE OF QUALITY CONTROL ON THE FORMATION OF AUDITOR’S
           PROFESSIONAL SKEPTICISM

    • Authors: Nanik sri Utaminingsih, Indira Januarti, Monica Rahardian Ary Helmina
      Pages: 66 - 75
      Abstract: AbstractPurpose: This study aimed to determine the ability of quality control to moderate the relationship between time pressure, locus of control, and professional skepticism of auditors. Method: The population included auditors in the city of Semarang, Indonesia. Data were collected using questionnaires distributed to 100 respondents with only 78 returned while the hypotheses were tested through the use of multiple regression methods.Findings: The results showed two hypotheses, the first and third, were not accepted. This, therefore, means time pressure does not affect professional skepticism and there was no moderating effect of quality control on this relationship. The remaining two hypotheses, second and fourth, were accepted. This indicates there was an influence of external locus of control on professional skepticism and quality control was able to moderate this effect.Novelty: The research’s originality was the use of Professional Skepticism variable which is made up of ethical dilemmas, knowledge and experience gap, deadline pressure, auditor characteristic, and feedback. However, several situational factors like the quality control are usually adopted in a public accounting firm as a moderating variable to improve the direct effect of certain determinants on professional skepticism Keywords: Professional skepticism, Time pressure, Locus of Control, Quality Control
      PubDate: 2022-03-17
      DOI: 10.15294/jda.v14i1.35706
      Issue No: Vol. 14, No. 1 (2022)
       
  • COMPANY SIZE AS A MODERATING VARIABLE ON ENTERPRISE RISK MANAGEMENT
           DISCLOSURE OF BANKING COMPANIES IN INDONESIA

    • Authors: Maylia Pramono Sari, Fernandika Naufal Adjie Pratama, Surya - Raharja, Etna Nur Afri Yuyetta, Ratieh - Widhiastuti
      Pages: 76 - 88
      Abstract: Purpose: This research aims to review the relationship of the board of commissioners, the ownership concentration, the audit committee meetings, and the risk management committee with enterprise risk management disclosure moderated by the company size.Method: The population for this study was 46 banking companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sample selection was carried out using the purposive sampling technique which resulted in 39 companies with 117 analytical units performed using documentation techniques. Data were analyzed using moderating regression analysis based on Ordinary Least Square (OLS).Findings: The outcome of this research showed that the board of commissioners and audit committee meetings had a positive effect on the enterprise risk management disclosure while the ownership concentration and risk management committee did not affect the enterprise risk management disclosure. The company size can moderate the influence of the board of commissioners and audit committee meetings but is not able to moderate the influence of the ownership concentration and risk management committee. The findings prove companies that have a good board of commissioners and a competent audit committee can trigger companies to disclose enterprise risk management broadly.Novelty: This study adds company size as moderating variable. Based on the investment concept, namely high-risk high return, and low-risk low return. When the company wants to get big returns, the company will face big risks as well. This is directly proportional to companies with large sizes. The bigger company so the higher the risks faced by the company. This is also related to the disclosure of the risks. 
      PubDate: 2022-03-17
      DOI: 10.15294/jda.v14i1.35621
      Issue No: Vol. 14, No. 1 (2022)
       
 
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