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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.

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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.

Announcements

The Author Name Does Not Have a Last/Family Name

25-10-2023

It is requested that authors who will register as new users and only have one word in their name continue to fill in the last/family name column in the journal system form because problems often occur in providing DOI addresses in articles that do not include the last/family name.

For authors who are already registered in the journal system, before submitting a new article, make sure your name has at least two words in your profile.

Read more about The Author Name Does Not Have a Last/Family Name

Current Issue

Vol. 10 No. 1 (2025): Januari 2025
Published: 03-01-2025

Articles

  • Factors Determining The Implementation Of Accounting Conservatism In Non-Manufacturing Companies

    Indah Dwi Astutik, Anis Wulandari
    1-22
    DOI: https://doi.org/10.51289/peta.v10i1.828

  • Financial Distress, Growth Opportunities, and Tax Incentives: Implications on Accounting Conservatism

    Erdy Yanuar, Fadilla Cahyaningtyas
    23-45
    DOI: https://doi.org/10.51289/peta.v10i1.893

  • Accuracy of Biological Asset Valuation: An Exploratory Case Study Approach

    Intan Nuraini, Sultan Syah
    46-74
    DOI: https://doi.org/10.51289/peta.v10i1.846

  • Analysis of the Effect of PBV, EPS, ROA on the Share Price of the F&B Sector (IDX 2020-2023)

    Dewi Mumpuni Alfi Hidayati, Nur Sayidah
    75-89
    DOI: https://doi.org/10.51289/peta.v10i1.910

  • The Influence of Tax Education, Tax Socialization, and Tax Sanctions on Tax Obligation Compliance

    Angeline Pricillia, Subagyo
    90-104
    DOI: https://doi.org/10.51289/peta.v10i1.911

  • The Influence of Tax Knowledge, Taxpayer Motivation, and Self Assessment System on Tax Compliance

    Daniel Mardiyanto Slamet Putra Raharjo, Miftahol Horri
    104-121
    DOI: https://doi.org/10.51289/peta.v10i1.912

  • CSR and GCG on Firm Value with Intellectual Capital as a Moderating

    Miftahul Janah Tejo Ningrum, Dahlia Tri Anggraini
    122-133
    DOI: https://doi.org/10.51289/peta.v10i1.914

  • The Role of Accounting in Realizing Sustainable Development

    Eka Retno Agustin, Rina Trisnawati
    134-151
    DOI: https://doi.org/10.51289/peta.v10i1.913
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