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About the Journal

Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) adalah Jurnal yang memuat artikel-artikel ilmiah berisi penelitian-penelitian murni dan terapan serta ulasan-ulasan umum tentang perkembangan teori, metode, dan ilmu-ilmu terapan terkait Bidang Akuntansi.

Jurnal ini diterbitkan menggunakan media online dengan frekuensi terbitan 6 bulanan, memiliki e-ISSN Nomor 2528-2581. Jurnal PETA sudah Terakreditasi Nasional Peringkat 4 oleh Kemristekdikti.


Jurnal Penelitian Teori Dan Terapan Akuntansi (PETA) is an open-access refreed indexed journal, published biannualy in January and July. The articles to be submitted should be in Indonesian and English. Jurnal Penelitian Teori Dan Terapan Akuntansi (PETA) welcomes articles from different institutions and countries. The journal is published only online version (e-ISSN : 2528-2581).

PETA invites research papers on various research themes relevant to accounting, finance and auditing. The journal is interested in publishing research papers that provide sound and clear theoretical insights with practical implications for the accounting, finance and auditing well being. As per the title of the journal, it calls for papers on any accounting, finance or auditing topic that challenges the traditional wisdom of the readers.


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Current Issue

Vol. 9 No. 1 (2024): Januari 2024
Published: 22-01-2024


  • Factors Affecting the Interest of Accounting Students in Taking the Accounting Technician Certification Test

    Izzul Muttaqin, Fariyana Kusumawati
    DOI: https://doi.org/10.51289/peta.v9i1.778
  • CSR Disclosure, Capital Intensity, Leverage On Tax Aggressiveness

    Suryaningtyas, Aristha Purwanthari Sawitri
    DOI: https://doi.org/10.51289/peta.v9i1.634
  • Signal and Agency Factors in Affecting Company Value on the Jakarta Islamic Index

    Citra Meilana Rina Jayanti, Mashudi, Muhamad Aswad
    DOI: https://doi.org/10.51289/peta.v9i1.749
  • Implementation Of Accounting Information Systems And Accountability For Bos Regular Funds

    Nurul Farida, Mulyaningtyas
    DOI: https://doi.org/10.51289/peta.v9i1.748
  • Fraud Diamond Analysis in Detecting Financial Statement Fraud

    Rian Abrori, Habi Bullah, Ananda Dwi Amelia
    DOI: https://doi.org/10.51289/peta.v9i1.776
  • Determinants Of Policy Disclosure Dividend: Empirical Study On Companies Food And Drink At BEI

    Rinda Permata Sari, Ditya Wardana
    DOI: https://doi.org/10.51289/peta.v9i1.745
  • The Role of Capital Structure in Increasing Company Value: Analysis of the Company's Financial Context

    Emy Susiatin, Ardiani Ika Sulistyawati, Teti Susilowati
    DOI: https://doi.org/10.51289/peta.v9i1.691
  • The Impact Of Perceptions And Accounting Knowledge On The Use Of Accounting Information In Micro, Small And Medium Enterprises

    Anisa Putri, Ellyn Citra Putrantri
    DOI: https://doi.org/10.51289/peta.v9i1.796
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