Vol. 3 No. 1 (2023)

View Vol. 3 No. 1 (2023)

Dear Researchers,

Journal of Financial and Behavioural Accounting (JFBA) is a peer-reviewed journal managed by the Accounting Department and the Institute for Research and Community Service at Universitas Terbuka. JFBA is a specialized journal that focuses on research in the field of Financial and Behavioural Accounting.

Please feel free to contact us if you have any further questions.

Warmly regards,

JFBA Editor in Chief

DOI: https://doi.org/10.33830/jfba.v3i1

Published: 2023-04-11

Articles

Effect of Production Volume on Prevention Costs, Valuation Costs, and Damaged Products in the Seafood Processing Industry

Ardiansyah, Barus Umarella

1-22
- pdf
Determinant of Whistleblowing Intention with Remuneration as Moderation in Indonesian Open University

Junita Dinna Winnanda, Harnovinsah, Nurmala Ahmar

23-40
- pdf
The Role of CEO Power and Foreign Ownership in the Selection of Public Accounting Firms and the Effectiveness of the Audit Committee as Moderators

Dede Nursaman, Harnovinsah, Nurmala Ahmar

41-54
- pdf
Effect of Leverage, Firm Size, Institutional Ownership, and Profitability on CSR Disclosure in Consumer Goods Companies in Indonesia

Yudhistira Ardana, Fikri Rizki Utama, Audy Anzany Risvana

55-66
- pdf
Thirty Years of Fiscal Decentralization Research: a Bibliometric Analysis

Muhammad Aliyuddin

67-78
- pdf