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Jurnal Akuntansi dan Auditing - e-ISSN: 2549-7650 (online), p-ISSN: 1412-6699 (print) is an open access and peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia. This Journal published twice a year (January-June and July- December).The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting educations

Editor in Chief: Fuad (Universitas Diponegoro)

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7/2/2020 JURNAL AKUNTANSI DAN AUDITING

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Every manuscript submitted to Jurnal Akuntansi dan Auditing is anonymously reviewed by two referees/reviewers (i.e.

blind review process). The manuscript will be made anonym for the reviewers, and so are the reviewers for the author/s. The nal decision is made by the editorial board based on the review results.

We strongly condemn any academic ethical misconduct. Plagiarism is strictly prohibited in Jurnal Akuntansi dan Auditing. JAA uses turnitin and/or ithenticate in order to prevent any ethical misconduct. However, plagiarism and any other ethical misconduct is still the main responsibility of the authors.

Jurnal Akuntansi dan Auditing welcomes original manuscripts on all aspects of accounting and auditing research including, but not limited to the following elds:

Financial Accounting Performance measurement and managerial accounting Auditing

Taxation

Accounting Information Systems Accounting for public services Strategic Management Accounting Transfer pricing

International Accounting Intellectual capital Behavioral accounting Forensic accounting and audit Accounting educations ARTICLES DOWNLOAD

Volume 15, Nomor 1, Tahun 2018 Volume 14, Nomor 2, Tahun 2017 Volume 14, Nomor 1, Tahun 2017

(/index.php/akuditi/issue/view/2304)

Volume 13, Nomor 2, Tahun 2016

Volume 13, Nomor 1, Tahun 2016

Volume 12, Nomor 2, Tahun 2015

Volume 12, Nomor 1, Tahun 2015

ALAMAT REDAKSI

Jurnal Akuntansi dan Auditing, Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro

Jl. Soedarto, SH, Tembalang Semarang, Central Java, Indonesia 50275 Telp.: +62 24-76486843 ; Email:

jour.acc.aud@gmail.com / jaa@live.undip.ac.id

Jurnal Akuntansi dan Auditing

Dicipline : Accounting, Auditing, Taxation and Accounting Information Systems

Language : Indonesia, english Editorial

Team

: Fuad (ScopusID: 57195477335

(http://www.scopus.com/authid/detail.uri?

authorId=57195477335)

)

Imam Ghozali (Scopus ID: 55875276500)

(https://www.scopus.com/authid/detail.uri?

authorId=55875276500)

Anis Chariri (ScopusID: 57189460631

(https://www.scopus.com/authid/detail.uri?

authorId=55875276500)

)

Agung Juliarto (ScopusID: 56089900100

authorId=56089900100)

) Sri Handayani Andrian Budi Prasetyo Publication Detail

Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro

Publication history

: 2004 - present (online: 2007)

Frequency : 2 issue per year Open

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: Yes

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7/2/2020 JURNAL AKUNTANSI DAN AUDITING

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Editorial Of ce of Jurnal Akuntansi dan Auditing, Department of Accounting Faculty of Economics and Business, Diponegoro University

Jalan Prof. Soedarto, SH, Tembalang Semarang, Central Java, Indonesia 50275 Telp.: +62 24-76486843

Email: jour.acc.aud@gmail.com; jaa@live.undip.ac.id

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Editorial Team

Editor In Chief

Fuad Fuad (ScopusID: 57195477335

authorId=57195477335)

)

Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro

Managing Editor

Andrian Budi Prasetyo (ScopusID: 57204528545

authorId=57204528545)

)

(0000-0002-4332-6241)

Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia

Associate Managing Editors

Mutiara Tresna Parasetya

Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia

Editorial Boards

Prof Imam Ghozali (ScopusID: 55875276500

authorId=55875276500)

)

Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Diponegoro, Indonesia Faisal Faisal

Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Indonesia

Tri Jatmiko Wahyu Prabowo (ScopusID: 57194789248

authorId=57194789248)

)

Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia

Sri Handayani

Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia

Sylvia Veronica Siregar (ScopusID: 23494293200

authorId=23494293200)

)

(http://orcid.org/0000-0001-7729-2249)

Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Indonesia

Sujoko Efferin (ScopusID: 15753317600

authorId=15753317600)

)

Department of Accounting, Faculty of Business and Economics, Universitas Surabaya, Indonesia Budi Frensidy (ScopusID: 57190034329

authorId=57190034329)

)

Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Indonesia

Anis Chariri (ScopusID: 57189460631

authorId=57189460631)

)

(http://orcid.org/0000-0001-9055-1735)

Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia

Agung Juliarto (ScopusID: 56089900100

authorId=56089900100)

)

(0000-0001-6666-2814)

Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia

Raman Noordin (ScopusID: 57203523695

authorId=57203523695)

)

Faculty of Business, Economics & Accountancy, Universiti Malaysia Sabah (UMS), Malaysia Pujiharto Pujiharto

Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia

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7/2/2020 Volume 7, Nomor 1, Tahun 2010

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Issue Coverage

General Information Published:

Number of Articles:

(including Editorial)

7 Number of Authors: 12

Total 1 Author's Country

Indonesia (12)

Total 2 Author's Af liations

Universitas Ahmad Dahlan (2)

Universitas Diponegoro (10)

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Home (https://ejournal.undip.ac.id/index.php/akuditi/index) / Archives (https://ejournal.undip.ac.id/index.php/akuditi/issue/archive) / Volume 7, Nomor 1, Tahun 2010 (https://ejournal.undip.ac.id/index.php/akuditi/issue/view/1042)

Volume 7, Nomor 1, Tahun 2010

Research Articles

ANALISIS DETERMINAN GRAPHICAL INFORMATION DISCLOSURE SEBAGAI PENDUKUNG PRINSIP TRANSPARANSI PERUSAHAAN PUBLIK DI INDONESIA

(https://ejournal.undip.ac.id/index.php/akuditi/article/view/4673)

Agus Purwanto Views: 297

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| Language: EN

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| DOI: 10.14710/jaa.7.1.1-16

(https://doi.org/10.14710/jaa.7.1.1-16)

Published: 1 Nov 2010.

PDF

(https://ejournal.undip.ac.id/index.php/akuditi/article/view/4673/4232)

1-16

PENGARUH TINDAKAN SUPERVISI, BUDAYA ORGANISASI, KEPRIBADIAN, DAN PELATIHAN

TERHADAP KELENGKAPAN LAPORAN KEUANGAN Studi pada Kabupaten Karanganyar

Desiandi Sayful Anwar, Dewi Amalia

Views: 452

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| Language: EN

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| DOI: 10.14710/jaa.7.1.17-32

(https://doi.org/10.14710/jaa.7.1.17-32)

Published: 1 Nov 2010.

PDF

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PERAN VARIABEL KOMITMEN ORGANISASI DAN INOVASI PADA HUBUNGAN PENGANGGARAN DAN KINERJA: STUDI KASUS PADA SKPD KABUPATEN MAGELANG

Kunwaviyah Kunwaviyah, Muchamad Syafruddin Views: 641

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| DOI: 10.14710/jaa.7.1.33-48

(https://doi.org/10.14710/jaa.7.1.33-48)

Published: 1 Nov 2010.

PDF

33-48 e-ISSN: 2549-7650

P-ISSN: 1412-6699

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7/2/2020 Volume 7, Nomor 1, Tahun 2010

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PENGARUH KINERJA INTELLECTUAL CAPITAL TERHADAP KINERJA INTELLECTUAL CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Windri Windri, Indira Januarti Views: 691

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| Language: EN

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| DOI: 10.14710/jaa.7.1.49-61

(https://doi.org/10.14710/jaa.7.1.49-61)

Published: 1 Nov 2010.

PDF

49-61

PENGARUH PERTIMBANGAN ETIS, PERILAKU MACHIAVELIAN, DAN GENDER DALAM PEMBUATAN KEPUTUSAN ETIS MAHASISWA S1 AKUNTANSI

Metta Suliani, Marsono Marsono Views: 757

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| DOI: 10.14710/jaa.7.1.62-79

(https://doi.org/10.14710/jaa.7.1.62-79)

Published: 1 Nov 2010.

PDF

62-79

Pengaruh Perubahan Book to Market Value, Nilai Tukar, dan Ukuran Perusahaan terhadap Perubahan Return Saham

Etna Nur Afri Yuyetta

Views: 353

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| Language: EN

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| DOI: 10.14710/jaa.7.1.80-93

(https://doi.org/10.14710/jaa.7.1.80-93)

Published: 1 Nov 2010.

PDF

80-93

PENGARUH FAKTOR INTERNAL BANK TERHADAP JUMLAH KREDIT YANG DISALURKAN (Studi empiris pada bank yang terdaftar di Bursa Efek Indonesia)

I Made Pratista Yuda, Wahyu Meiranto

Views: 1212

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| DOI: 10.14710/jaa.7.1.94-110

(https://doi.org/10.14710/jaa.7.1.94-110)

Published: 1 Nov 2010.

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PENGARUH KINERJA INTELLECTUAL CAPITAL

TERHADAP KINERJA

INTELLECTUAL CAPITAL PADA PERUSAHAAN MANUFAKTUR

YANG TERDAFTAR DI BEI

by Pengaruh Kinerja Intellectual Capital Terhadap Kin Pengaruh Kinerja Intellectual Capital Terhadap Kin

Submission date: 07-Dec-2019 02:01PM (UTC+0700) Submission ID: 1229239556

File name: JAA_Vol.7no1_2010.pdf (616.13K) Word count: 4032

Character count: 26712

by Indira Januarti

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3 ^%

SIMILARITY INDEX

1 ^%

INTERNET SOURCES

1 ^%

PUBLICATIONS

2 ^%

STUDENT PAPERS

1 < 1 ^%

2 < 1 ^%

3 < 1 ^%

4 < 1 ^%

5 < 1 ^%

6 < 1 ^%

7 PENGARUH KINERJA INTELLECTUAL CAPITAL TERHADAP KINERJA INTELLECTUAL CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

ORIGINALITY REPORT

PRIMARY SOURCES

Submitted to South Bank University

Student Paper

Anne-Laure Mention. "Exploring voluntary reporting of intellectual capital in the banking sector", Journal of Management Control, 2011

Publication

Submitted to Universitas Pelita Harapan

Student Paper

"Management, Valuation, and Risk for Human Capital and Human Assets", Springer Nature, 2014

Publication

Submitted to University of Edinburgh

Student Paper

espace.curtin.edu.au

Internet Source

Ruth Rentschler, Nava Subramaniam, Brian

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< 1 ^%

8 < 1 ^%

9 < 1 ^%

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Exclude quotes On Exclude bibliography On

Exclude matches Off

Martin. "A longitudinal study of Aboriginal

images in annual reports: evidence from an arts council", Accounting & Finance, 2019

Publication

aut.researchgateway.ac.nz

Internet Source

Submitted to University of Bedfordshire

Student Paper

Submitted to Universitas Negeri Semarang

Student Paper

www.i-scholar.in

Internet Source

docobook.com

Internet Source

www.trijurnal.lemlit.trisakti.ac.id

Internet Source

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