Vol 5 No 1 (2021): Januari | Journal of Accounting Science

All articles in this issue (6 research articles) were outhored/co-authored by 13 outhors from one country (Indonesia) and 8 institutions. An open access for full issue can be download here.

DOI: https://doi.org/10.21070/jas.v5i1

Published: 2021-01-31

Articles

Good University Governance Management Pattern Public Service Agency Pola Pengelolaan Good University Governance Badan Layanan Umum

1. Amira Nurlatifah (Pascasarjana Universitas Negeri Surabaya) , *
2. Bambang Suratman (Universitas Negeri Surabaya) ,
3. Hariyati (Universitas Negeri Surabaya)

28-34

(*) Corresponding Author
- PDF
Abstract Views: 792 PDF downloads: 1590
Enforcement the BPK Auditor Code of Conduct to Improve State Financial Management Penegakkan Etika Profesional Pemeriksa BPK Untuk Peningkatan Kualitas Pengelolaan Keuangan Negara

1. Dian Kusuma Wardhani (Universitas Airlangga) , *
2. Erina Sudaryati (Universitas Airlangga)

1-16

(*) Corresponding Author
- PDF
Abstract Views: 668 PDF downloads: 1604

Financial Accounting

Integrity Of Financial Statements And The Factors Integritas Laporan Keuangan Beserta Faktornya

1. Dirvi Abbas (Universitas Muhammadiyah Tangerang) , *
2. Indra Gunawan Siregar (Universitas Muhammadiyah Tangerang) ,
3. Basuki (Universitas Muhammadiyah Tangerang)

17-27

(*) Corresponding Author
- PDF
Abstract Views: 1527 PDF downloads: 1608
Board of Directors Size, Audit Committee Activities, and Audit Committee Size toward Earnings Management Ukuran Dewan Direksi, Aktivitas Komite Audit, dan Ukuran Komite Audit terhadap Manajemen Laba

1. Mei Rinta (Universitas Airlangga) *

85-99

(*) Corresponding Author
- PDF
Abstract Views: 1008 PDF downloads: 2087

Auditing

Auditor Seniority, Auditor Experience and Auditor Expertise towards Professional Judgment With Locus of Control as Moderating Variable Senioritas Auditor, Pengalaman Auditor Dan Keahlian Auditor Terhadap Profesional Judgment Dengan Locus of Control Sebagai Variabel Moderasi

1. Fajrin Noho (University Muhammadiyah Jakarta) , *
2. Sabaruddin (Universitas Muhammadiyah Jakarta) ,
3. Sulhendri (Universitas Muhammadiyah Jakarta)

68-84

(*) Corresponding Author
- PDF
Abstract Views: 602 PDF downloads: 875

Tax Accounting

Digitalization Of Tax Administration Systems And Tax Complience Costs On Taxpayer Complience Of Individual Taxpayer Digitalisasi Sistem Administrasi Perpajakan Dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi

1. Dian Sulistyorini Wulandari (Pelita Bangsa University) *

35-67

(*) Corresponding Author
- PDF
Abstract Views: 1924 PDF downloads: 2926