Gorontalo Accounting Journal


ISSN2614-2066 (online) ISSN2614-2074 (print)

National Accredited Journal by the Director General of Research and Development Strengthening Ministry of Research, Technology and Higher Education Republic of Indonesia (2018-2022) Decree No. 36/E/KPT/2019

Gorontalo Accounting Journal is a journal reviewed twice a year peer-reviewed published in April and October by the Faculty of Economics, Gorontalo University.

The Gorontalo Accounting Journal aims to publish research results or study articles in the field of Accounting which includes Management Accounting, Ethics and Professionalism, Public sector accounting, Financial Accounting, Corporate finance, Audit, Taxation, Accounting education, Capital market, Information Systems, Sustainability Reporting, Banking, Islamic accounting, Behavioral Accounting, and Corporate governance.

The article published by the Gorontalo Accounting Journal has been a blind review by peer reviewers. The decision about whether scientific articles will be the Editorial Board's rights based on peer review recommendations.

Please read and understand the author's guidelines thoroughly. Authors who submit manuscripts to Gorontalo Accounting Journal editors must comply with the author's guidelines. The Editorial Team will only accept manuscripts that meet the specified formatting requirements.

The journal is listed in CrossRef with Digital Object Identifier (DOI) prefix 10.32662.


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Volume 4 Nomor 1 April 2021

Table of Contents


Syifa Maulida Fitria, Sri Suartini
Aditya Pradina Hermawan, Aprina Nugrahesthy Sulistya Hapsari
Aprin Arya Laksmana, Chaidir Iswanaji
Baiq Fitri Arianti
Novia Sri Putri Laia, Citra Indah Lestari Bawamenewi, Keumala Hayati