Vol 6 No 2 (2022): July | Journal of Accounting Science

All articles in this issue (9 research articles and 1 brief report) were outhored/co-authored by 19 outhors from one different countries (Indonesia) and 6 institutions. An open access for full issue can be download here.

DOI: https://doi.org/10.21070/jas.v6i02

Published: 2022-07-25

Financial Accounting

The Impact of Firm Size, Capital Structure and Dividend Policy on Firm Value during Covid-19 Pandemic Dampak Ukuran Perusahaan, Struktur Modal dan Kebijakan Dividen Terhadap Nilai Perusahaan

1. Dian Indri Purnamasari (Universitas Pembangunan Nasional “Veteran” Yogyakarta) , *
2. Muthia Riza Fauziah (Universitas Pembangunan Nasional “Veteran” Yogyakarta)

124-133

(*) Corresponding Author
- PDF
Abstract Views: 2021 PDF downloads: 1851
The Role of Innovation Strategy Mediation in Rivalry Relationships with the Organizational Performance Peran Mediasi Strategi Inovasi dalam Hubungan Rivalitas terhadap Kinerja Organisasi Perguruan Tinggi

1. Heri Widodo (Universitas Muhammadiyah Sidoarjo) , *
2. Bambang Tjahjadi (Universitas Muhammadiyah Sidoarjo) ,
3. Basuki Basuki (Universitas Muhammadiyah Sidoarjo)

167-186

(*) Corresponding Author
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Abstract Views: 477 PDF downloads: 645
Net Volume of Market Maker Shares, Information Asymmetry, Company Fundamentals on Profitability; Fixed Effect Model Approach Net Volume Saham Market Maker, Asimetri Informasi, Fundamental Perusahaan Terhadap Profitabilitas; Pendekatan Model Fixed Effect

1. Amir Amir (Universitas Muhammadiyah Purwakarta) , *
2. Bambang Tjahjadi (Universitas Airlangga Surabaya) ,
3. Iman Harymawan (Universitas Airlangga Surabaya)

210-224

(*) Corresponding Author
- PDF
Abstract Views: 688 PDF downloads: 1121

Management Accounting

Intellectual Capital and Managerial Ownership at the Cost of Capital: Earnings Management as Moderation Modal Intelektual Dan Kepemilikan Manajerial Pada Biaya Modal: Manajemen Laba Sebagai Moderasi

1. Adi Supriadi (Universitas Trisakti Jakarta) , *
2. Titik Aryati (Universitas Trisakti Jakarta)

150-166

(*) Corresponding Author
- PDF
Abstract Views: 597 PDF downloads: 635

Auditing

Fraud Detection: Application of COSO on Auditing Accounting Information Systems in Plantation Companies Pendeteksian Fraud: Penerapan COSO pada Audit Sistem Informasi Akuntansi Pada Perusahaan Perkebunan

1. Leriza Desitama Anggraini (Universitas Indo Global Mandiri) , *
2. Faradillah (Universitas Indo Global Mandiri)

102-109

(*) Corresponding Author
- PDF
Abstract Views: 1497 PDF downloads: 4267

Tax Accounting

Determinants of Discipline of Micro, Small and Medium Enterprises Tax Bearers Determinan Kedisiplinan Penanggung Pajak Usaha Mikro Kecil dan Menengah

1. Sabaruddin Sabaruddin (Universitas Muhammadiyah Jakarta) *

110-123

(*) Corresponding Author
- PDF
Abstract Views: 299 PDF downloads: 402
Corporate Social Responsibility Disclosure and Profitability Against Tax Avoidance in the Jakarta Islamic Index (JII) Corporate Social Responsibility Disclosure dan Profitability Terhadap Tax Avoidance di Jakarta Islamic Index (JII)

1. Ajeng Nawangsari (Universitas islam Negeri Sunan Ampel Surabaya) *

134-149

(*) Corresponding Author
- PDF
Abstract Views: 1176 PDF downloads: 1591

Islamic Accounting

Improving Lazismu Performance in the Perspective of Modern Philanthropy, Shariah Enterprise Theory, and Comprehensive Intellectual Capital Management Peningkatan Kinerja Lazismu dalam Perspektif Filantropi Modern, Shariah Enterprise Theory, dan Comprehensive Intellectual Capital Management

1. Sigit Hermawan (Universitas Muhammadiyah Sidoarjo) , *
2. Wiwit Hariyanto (Universitas Muhammadiyah Sidoarjo)

187-196

(*) Corresponding Author
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Abstract Views: 756 PDF downloads: 812

Behavioral Accounting

Student Perspectives About Goal Orientation, Quality of Educator Accountants, Practitioners and Non Practitioners on the Quality of Accounting Students Perspektif Mahasiswa Tentang Goal Orientation, Kualitas Akuntan Pendidik, Praktisi dan Non Praktisi Terhadap Kualitas Mahasiswa Akuntansi

1. Akhmad Mulyadi (Universitas Muhammadiyah Sidoarjo) , *
2. Dewi Komala Sari (Universitas Muhammadiyah Sidoarjo) ,
3. Fityan Izza Noor Abidin (Universitas Muhammadiyah Sidoarjo)

197-209

(*) Corresponding Author
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Abstract Views: 309 PDF downloads: 343