Vol 5 No 2 (2021): July | Journal of Accounting Science

All articles in this issue (6 research articles) were outhored/co-authored by 20 outhors from four different countries (Indonesia, Iraq, Oman, USA) and 8 institutions. An open access for full issue can be download here.

DOI: https://doi.org/10.21070/jas.v5i2

Published: 2021-07-31

Financial Accounting

How Significantly to Emerging Economies Benefit From Board Attributes and Risk Management in Enhancing Firm Profitability? Seberapa Signifikan Keuntungan Ekonomi Berkembang Dari Atribut Dewan dan Manajemen Risiko dalam Meningkatkan Profitabilitas Perusahaan?

1. Tariq Tawfeeq Yousif Alabdullah (University of Basrah) , *
2. Essia Ries Ahmed (University of Nizwa) ,
3. Mohammed Almashhadani (University of Houston) ,
4. Sara Kadhim Yousif (University of Basrah) ,
5. Hasan Ahmed Almashhadani (University of Houston) ,
6. Raghad Almashhadani (University of Houston) ,
7. Eskasari Putri (Universitas Muhammadiyah Surakarta)

100-109

(*) Corresponding Author
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Abstract Views: 2496 PDF downloads: 1336
Analysis of the Relationship between Accounting Profit and Cash Flow Components with Stock Prices Analisis Hubungan Laba Akuntansi dan Komponen Arus Kas Dengan Harga Saham

1. Fitri Nurani (Universitas Muhammadiyah Surabaya) , *
2. Andrianto (Universitas Muhammadiyah Surabaya)

157-175

(*) Corresponding Author
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Abstract Views: 640 PDF downloads: 1416

Management Accounting

Does Environmental Management Accounting Matter in Promoting Sustainable Development? A study in Iraq Apakah Akuntansi Manajemen Lingkungan Penting dalam Mempromosikan Pembangunan Berkelanjutan? Sebuah studi di Irak

1. Hutman falih Chichan (Middle Technical University) , *
2. Hussein kareem mohammed (Madenat Alelem University) ,
3. Tariq Tawfeeq Yousif Alabdullah (University of Basrah)

110-122

(*) Corresponding Author
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Abstract Views: 3785 PDF downloads: 3078

Tax Accounting

Antecedent of Tax Compliance With Religiosity as a Moderator Antecedent Kepatuhan Pajak Dengan Religiusitas Sebagai Pemoderasi

1. Ulpah Halim Ratnawati TD (Universitas Muhammadiyah Jakarta) , *
2. Sabaruddin (Universitas Muhammadiyah Jakarta) ,
3. Septemberizal (Universitas Muhammadiyah Jakarta)

140-156

(*) Corresponding Author
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Abstract Views: 422 PDF downloads: 848

Islamic Accounting

Corporate Governance and Shariah Compliance with Fraud Financial Statements at Sharia Commercial Banks Corporate Governance dan Shariah Compliance Terhadap Financial Statement Fraud Pada Bank Umum Syariah

1. Lidia Desiana (Universitas Islam Negeri Raden Fatah Palembang) , *
2. M. Rifky Ramadhon Alfaridzie (Universitas Islam Negeri Raden Fatah Palembang) ,
3. Dinnul Alfian Akbar (Universitas Islam Negeri Raden Fatah Palembang)

176-193

(*) Corresponding Author
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Abstract Views: 875 PDF downloads: 1257

Behavioral Accounting

User Involvement, Training and Education, and Top Management Support for Accounting Information System Performance Keterlibatan Pemakai, Pelatihan Dan Pendidikan, Serta Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi

1. Sri Wahjuni Latifah (University of Muhammadiyah Malang) , *
2. Wibi Abitama (University of Muhammadiyah Malang)

123-139

(*) Corresponding Author
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Abstract Views: 520 PDF downloads: 2088