Jurnal Akuntansi Keuangan dan Bisnis (JAKB), with registered number ISSN 2476-9460 (Online) and ISSN 2085-0751 (Print) is a multidisciplinary scientific journal published by Politeknik Caltex Riau. JAKB provides a specialized forum for the publication of research in the area of financial economics and the theory of the firm, placing primary emphasis on the highest quality analytical, empirical, and clinical contributions in the following significant areas: Economic, Finance, Banking, and Accounting. This journal published twice a year (May and November).
EDITORIAL TEAM
Editor in Chief
Hamdani Arifulsyah, S.E., M.Ak
(Politeknik Caltex Riau)
Editors
(Politeknik Caltex Riau)
Adhitya Agri Putra, S.E., M.Acc., Ak., CA.
(Universitas Riau)
(Universitas Riau)
Vidiyanna Rizal Putri, S.E., M.Si
(STIE Indonesia Banking School)
Faradillah Amalia Rivai
(National Yunlin University of Science and Technology, Taiwan)