JAF (JOURNAL OF ACCOUNTING AND FINANCE) is a scientific publication journal managed and published by the School of Economics and Business, Telkom University Bandung, Indonesia. JAF collaborates with Ikatan Akuntan Indonesia to help solve accounting and finance issues. The objective of JAF is to enhance communication between academic communities, governments, businesses, professional groups, and non-governmental organizations. JAF has been published 2017 twice in a year in March and September.

JAF publishes papers on issues related to accounting and finance, including Accounting and Financial Information, Accounting Information Systems, Auditing, Behavioral financial and accounting research, Taxation, Fraud Research, Corporate finance, Cost Accounting, Ethical Issues in Accounting and Financial Reporting, Financial Accounting, Financial Management, International Accounting and Finance, Investments, Management Accounting, Portfolio, Management, Risk Management, Social and Environmental Accounting, Corporate Finance, Capital Market, Market Discipline, Behavioral Finance, International Finance, Market Microstructure. JAF publishes original papers, review papers, conceptual frameworks, analytical and simulation models, case studies, empirical research, technical notes, and book reviews.

Authors who send journal manuscripts to editors are expected to have used the template provided and are free from elements of plagiarism, therefore it is expected that each author must first ensure that his journal manuscript has gone through a turn-it-in before being sent to the editor. Journal manuscripts that have high plagiarism will be rejected before being reviewed.

Manuscripts are subjected to a double-blind review process and are reviewed by two independent reviewers, with the exception of papers invited for fast-track publication that are reviewed by an independent reviewer. Decisions regarding the publication of a manuscript are based on the recommendations of these reviewers. Reviewers evaluate manuscripts based on their appropriateness for the journal, significance of contribution to the discipline, conceptual adequacy, technical adequacy, and clarity of presentation. Manuscripts of members of the journal team are subjected to the same review procedures.


The editors and publisher of the Journal of Accounting and Finance (JAF) have made every possible effort to verify the accuracy of all information contained in this publication. Any opinions, discussions, views, and recommendations expressed in the article are solely those of the authors and are not of the Journal of Accounting and Finance (JAF), s editors, or its publisher. The Journal of Accounting and Finance (JAF), its editors, and its publisher will not be liable for any direct, indirect, consequential, special, exemplary, or other damages arising therefrom.