This journal aimed to facilitate scholars, researchers, and teachers for publishing the original articles of review articles. Readers targeted by this journal are Financial Accounting, Management Accounting, Tax Accounting, Islamic Accounting, and Auditing. Articles to be published on JOURNAL OF ACCOUNTING SCIENCE (JAS) should follow the focus and scope of this journal. The articles must have been edited according to the journal author guidelines before submitting. The scope of this journal are Financial Accounting, Management Accounting, Tax Accounting, Islamic Accounting, and Auditing. If you have trouble submitting the manuscripts. Feel free to contact us jas@umsida.ac.id.

Current Issue

Vol 7 No 1 (2023): January

Published: 2023-01-17

Articles

Can Company Size Moderate Good Corporate Governance on Disclosure of Sustainability Reports?

Apakah Ukuran Perusahaan Dapat Memoderasi Good Corporate Governance Terhadap Pengungkapan Sustainability Report?

Sarwenda Biduri, Shafira Nur Fadhila, Santi Rahma Dewi, Eny Maryanti

83-99

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Financial Accounting

The Moderation Role of Government Policy on the Effect of Intellectual Capital on the Performance of Small and Medium Enterprise

Peran Moderasi Kebijakan Pemerintah Terhadap Pengaruh Intellectual Capital Terhadap Kinerja Usaha Kecil Menengah

Irma Indira, Evi Dwi Kartikasari, Muhammad Sulton, Deddy Priyatna, Haris Prasetyo

17-32

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Management Accounting

An empirical Study on Impact of Intellectual Human Capital on Corporate Social Innovation

Kajian Empiris Dampak Intellectual Human Capital terhadap Corporate Social Innovation

Abtihal Nasser Alhasani , Marwa Hamed Alhinai , Essia Ries Ahmed

47-65

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Auditing

Determinants of Audit Quality in Companies That Conduct Initial Public Offerings

Determinan Kualitas Audit Pada Perusahaan Yang Melakukan Initial Public Offering

Dinda Tania, M. Irfan Tarmizi , Muhammad Adrian

66-82

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Observing the character of public accountant through the spirit of Fastabiqul Khairat

Meneropong Karakter Akuntan Publik melalui Semangat Fastabiqul Khairat

Ratna Anggraini Aripratiwi, Binti Shofiatul Jannah, Ade irma Suryani Lating, Nur Ravita Hanun

100-109

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The Determinants of Career Selection as a Public Accountant: The Role of a Financial Reward Moderator

Determinan Pemilihan Karir Sebagai Akuntan Publik : Peran Moderator Financial Reward

Ruci Arizanda Rahayu, Fityan Izza Noor Abidin

110-129

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Tax Accounting

The Role of Profitability in Moderating Political Connections, Corporate Risk, Leverage and Firm Size to Tax Avoidance

Peran Profitabilitas Dalam Memoderasi Koneksi Politik, Risiko Perusahaan, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak

Lala Latifatul, Ida Kristiana, Ayu Noviani Hanum

33-46

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Islamic Accounting

The Effect of Green Accounting Implementation on Islamic University Social Responsibility

Peranan Green Accounting Terhadap Implementasi Islamic University Social Responsibility

Tantina Haryati, Nanda Wahyu Indah Kirana, Acynthia Ayu Wilasittha, Sofie Yunida Putri

1-16

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