Vol 3 No 1 (2019): January | Journal of Accounting Science

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All articles in this issue (5 research articles) were outhored/co-authored by 9 outhors from one country (Indonesia) and 4 institutions. An open access for full issue can be download here.

DOI: https://doi.org/10.21070/jas.v3i1

Published: 2019-01-07

Articles

Pengaruh Kompetensi dan Profesionalisme Dosen Akuntansi Terhadap Tingkat Pemahaman Mahasiswa Akuntansi The Effect of Competence and Professionalism of Accounting Lecturers on the Level of Understanding of Accounting Students

1. Ahmad Mulyadi (Universitas Muhammadiyah Sidoarjo) *

1-17

(*) Corresponding Author
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Abstract Views: 1023 PDF downloads: 770
Perencanaan Pajak ( Tax Planning ) Dalam Upaya Meminimalisasi Pajak Terhutang Pph Pasal 21 Tax Planning (Tax Planning) in an Effort to Minimize Taxes Payable Pph Article 21

1. Andrianto Andrianto (Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surabaya) *

18-36

(*) Corresponding Author
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Abstract Views: 424 PDF downloads: 295
Konsekuensi Budgetary Slack : Perspektif Gender Consequences of Budgetary Slack: Gender Perspective

1. Dwi Suhartini (Universitas Pembangunan Nasional Veteran Jatim) , *
2. Rida Perwita Sari (Universitas Pembangunan Nasional Veteran Jatim) ,
3. Eko Riadi (Universitas Pembangunan Nasional Veteran Jatim)

37-48

(*) Corresponding Author
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Abstract Views: 410 PDF downloads: 254
Factors Affecting Tax Aggressiveness In Plantation Companies Listed 2014-2017 Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak Pada Perusahaan Perkebunan Yang Terdaftar Tahun 2014-2017

1. Fika Azmi (STIE Bank BPD Jateng) , *
2. Linda Ramadhani (STIE Bank BPD Jateng)

49-59

(*) Corresponding Author
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Abstract Views: 620 PDF downloads: 401
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, dan Perilaku Belajar Terhadap Pemahaman Atas Akuntansi Dasar Mahasiswa Dengan Kepercayaan Diri Sebagai Pemoderasi The Influence of Intellectual Intelligence, Emotional Intelligence, and Learning Behavior on Understanding of Basic Accounting Students with Self-confidence as Moderator

1. Nur Ayu Setia Ningsih (Universitas Muhammadiyah Sidoarjo) , *
2. Sigit Hermawan (Universitas Muhammadiyah Sidoarjo)

60-66

(*) Corresponding Author
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Abstract Views: 512 PDF downloads: 327