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

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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?

Tariq Tawfeeq Yousif Alabdullah , Essia Ries Ahmed , Mohammed Almashhadani, Sara Kadhim Yousif, Hasan Ahmed Almashhadani, Raghad Almashhadani, Eskasari Putri

100-109
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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

Fitri Nurani, Andrianto

157-175
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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

Hutman falih Chichan, Hussein kareem mohammed , Tariq Tawfeeq Yousif Alabdullah

110-122
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Tax Accounting

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

Ulpah Halim Ratnawati TD, Sabaruddin, Septemberizal

140-156
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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

Lidia Desiana, M. Rifky Ramadhon Alfaridzie, Dinnul Alfian Akbar

176-193
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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

Sri Wahjuni Latifah, Wibi Abitama

123-139
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