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

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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

Dian Indri Purnamasari, Muthia Riza Fauziah

124-133
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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

Heri Widodo, Bambang Tjahjadi, Basuki Basuki

167-186
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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

Amir Amir, Bambang Tjahjadi, Iman Harymawan

210-224
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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

Adi Supriadi, Titik Aryati

150-166
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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

Leriza Desitama Anggraini, Faradillah

102-109
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Tax Accounting

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

Sigit Hermawan, Wiwit Hariyanto

187-196
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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

Akhmad Mulyadi, Dewi Komala Sari, Fityan Izza Noor Abidin

197-209
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