JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION (JABE) DEPARTEMENT OF ACCOUNTING FACULTY OF ECONOMICS UNIVERSITAS NEGERI MALANG JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION P-ISSN 2528-7281 E-ISSN 2528-729X E-mail: jabe.journal@um.ac.id , http://journal2.um.ac.id/index.php/jabe Volume 4, Issue 2, March 2020 Previously known as:Jurnal Pendidikan Akuntansi (2012-2015) Currently known as:Journal of Accounting and Business Education (2016 – current) Journal of Accounting and Business Education is a fully peer-reviewed and open access journal published twice a year (March and September). Journal of Accounting and Business Education has an objective to help researchers publish their work for a wider audience and discover new connections. Journal of Accounting and Business Education considers original research articles and review articles in in any research areas of Accounting and Business Education. Editor-in-Chief Nurika Restuningdiah, [Scopus ID: 57188957915] Universitas Negeri Malang, Indonesia Editorial Boards Tariq Tawfeeq Yousif Alabdullah, [Scopus ID: 56275199100] University of Basrah, Iraq Mohd Rizal Palil, [Scopus ID: 51663834200] Universiti Kebangsaan Malaysia, Malaysia Agung Yulianto, [Shinta ID: 5984223] Universitas Swadaya Gunung Jati, Indonesia Dyah Nirmala Arum Janie, [Scopus ID: 57194281680] Universitas Semarang, Indonesia Cipto Wardoyo, [Scopus ID: 57194279103] Universitas Negeri Malang, Indonesia Amelia Amelia, [Scopus ID: 56996051000] Universitas Pelita Harapan, Indonesia Nujmatul Laily, [Sinta ID: 52354] Universitas Negeri Malang, Indonesia Arta Moro Sundjaja, [Scopus ID: 55858212100] Bina Nusantara University, Indonesia Dudung Ma'ruf Nuris, [Scopus ID: 57209453051] Universitas Negeri Malang, Indonesia Sulikah Sulikah, [SInta ID: 6026817] Universitas Negeri Malang, Indonesia Primasa Minerva Nagari, [Sinta ID: 6026761] Universitas Negeri Malang, Indonesia Aulia Herdiani, [Scopus ID: 57215585392] Universitas Negeri Malang, Indonesia Judi Suharsono, [Scopus ID: 57214913379] Universitas Panca Marga, Indonesia Arif Widyatama, [Scopus ID: 57214510720] STIE Pancabakti Palu, Indonesia Eka Ananta Sidharta, [Scopus ID: 57188958537] Universitas Negeri Malang, Indonesia Bambang Sugeng, [Scopus ID: 57193795732] Universitas Negeri Malang, Indonesia Endang Sri Andayani, [Sinta ID: 6696175] Universitas Negeri Malang, Indonesia Mohamad Arief Rafsanjani, [Scopus ID: 57198441635] Universitas Negeri Surabaya Sriyani Mentari, [Sinta ID: 6698536] Universitas Negeri Malang, Indonesia Diana Tien Irafahmi, [Scopus ID: 57188958626] Universitas Negeri Malang, Indonesia Mika Marsely, [Sinta ID: 6026761] Politeknik Negeri Malang, Indonesia mailto:jabe.journal@um.ac.id http://journal2.um.ac.id/index.php/jabe javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349556') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349363') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/149991') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349468') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349456') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8654') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349377') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/4230') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/149985') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/3993') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8661') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8784') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/3998') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349508') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8675') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/149975') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8656') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8657') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8616') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8658') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8659') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/194234') JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION P-ISSN 2528-7281 E-ISSN 2528-729X E-mail: jabe.journal@um.ac.id , http://journal2.um.ac.id/index.php/jabe Volume 4, Issue 2, March 2020 Reviewers Huy Nguyen Anh Pham, [Scopus ID: 56625561100] RMIT University, Viet Nam Nur Adiana Hiau Abdullah, [Scopus ID: 57202626302] Universiti Utara Malaysia, Malaysia Yuan Teng Hsu, [Scopus ID: 56518883500] Yuan Ze University - Taiwan Crispina Gregory K Han, [Scopus ID: 57131827400] Universiti Malaysia Sabah, Malaysia MD Mahfuzur Rahman, University of Malaya Lee Hsuan Lin, [Scopus ID: 25121290400] Yuan Ze University - Taiwan Tulus Suryanto, [Scopus ID: 57191504347] IAIN Raden Intan Lampung Ari Kamayanti, [Scopus ID: 57202217496] Universitas Brawijaya Yuliansyah Yuliansyah, [Scopus ID: 56685690500] Universitas Lampung Sutrisno Sutrisno, [Scopus ID: 57204889243] Universitas Islam Indonesia, Indonesia Ceacilia Srimindarti, [Scopus ID: 57210888518] Universitas Stikubank, Indonesia Sigit Hermawan, [Scopus ID: 5720794070] Universitas Muhammadiyah Sidoarjo, Indonesia Pancawati Hardiningsih, [Scopus ID: 57210888228] Universitas Stikubank, Indonesia Agus Zainul Arifin, [Scopus ID: 57188962176] Universitas Tarumanegara Jakarta Ronald Ronald, [Scopus ID: 57203370917] Universitas Pelita Harapan, Indonesia A.A. Gde Satia Utama, (Scopus ID: 57190400910), Universitas Airlangga, Indonesia Negina Kencono Putri, [Scopus ID: 55806508000] Universitas Jenderal Soedirman, Indonesia Faidul Adzim Musa, [Scopus ID: 57203746748] Universitas Muhammadiyah Makassar, Indonesia Nurjannah Rahayu Kistanti, [Scopus ID: 57215215364] Universitas Negeri Semarang, Indonesia Masripah Masripah, [Scopus ID: 57202385712] UPN Veteran Jakarta, Indonesia Dwi Ermayanti Susilo, [Scopus ID: 57205064630] STIE PGRI DEWANTARA, Indonesia Victor Pattiasina, [Scopus ID: 57207245058] Univeristas Yapis Papua, Indonesia Rony Wardhana, [Scopus ID: 57209295642] Universitas Narotama, Indonesia Sri Utami Ady, [Scopus ID: 57204906656] Universitas Dr. Soetomo, Indonesia Eka Handriani, [Scopus ID: 57190022037] Universitas Darul Ulum Islamic Centre Sudirman Wiwit Apit Sulistyowati, [Sinta ID: 5988478] Universitas Swadaya Gunung Jati, Indonesia Yananto Mihadi Putra, [Sinta ID: 6111125] Universitas Mercu Buana, Indonesia Syakhrial Syakhrial, [Sinta ID: 6725831] Universitas Pamulang, Indonesia Muhammad Ikbal, Universitas Mulawarman mailto:jabe.journal@um.ac.id http://journal2.um.ac.id/index.php/jabe javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/465801') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/465790') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8663') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/149996') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8665') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8662') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8666') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8670') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8669') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/222070') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/357743') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/4268') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/357736') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8672') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349394') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/127975') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349412') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/341014') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349424') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349436') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349444') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349522') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/357726') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/357733') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349525') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349465') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349485') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/340479') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/4266') JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION P-ISSN 2528-7281 E-ISSN 2528-729X E-mail: jabe.journal@um.ac.id , http://journal2.um.ac.id/index.php/jabe Volume 4, Issue 2, March 2020 Table of Contents 1. The Mediating Role of Attitude Toward Money on Students’ Financial Literacy and Financial Behavior Nurdian Susilowati, Kardiyem Kardiyem, Lyna Latifah ........................................................... 58-68 2. Premature Sign-Off of Audit Procedure Maryam Hafidhatul Izzah, Nujmatul Laily .............................................................................. 69 - 78 3. The Use of Outsourced Accounting Service and Its Impact on SMEs Performance Fadilla Cahyaningtyas, Mega Noerman Ningtyas ..................................................................... 79-97 4. The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance Baiq Fitri Arianti ......................................................................................................................... 98-110 5. The Institutionalization of Remuneration (A Case Study at the University X) Kharisma Yuanita Mahanani, Bambang Hariadi, Roekhudin Roekhudin ................................ 111-128 mailto:jabe.journal@um.ac.id http://journal2.um.ac.id/index.php/jabe March 2020.pdf (p.1) FM March 2020.pdf (p.2-5)