Vol 7 No 1 (2023): January | Journal of Accounting Science

All articles in this issue (8 research articles) were outhored/co-authored by 25 outhors from one country (Indonesia) and 8 institutions. An open access for full issue can be download here.

DOI: https://doi.org/10.21070/jas.v7i1

Published: 2023-01-17

Articles

Can Company Size Moderate Good Corporate Governance on Disclosure of Sustainability Reports? Apakah Ukuran Perusahaan Dapat Memoderasi Good Corporate Governance Terhadap Pengungkapan Sustainability Report?

1. Sarwenda Biduri (Universitas Muhammadiyah Sidoarjo) , *
2. Shafira Nur Fadhila (Universitas Muhammadiyah Sidoarjo) ,
3. Santi Rahma Dewi (Universitas Muhammadiyah Sidoarjo) ,
4. Eny Maryanti (Universitas Muhammadiyah Sidoarjo)

83-99

(*) Corresponding Author
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Abstract Views: 923 PDF downloads: 1028

Financial Accounting

The Moderation Role of Government Policy on the Effect of Intellectual Capital on the Performance of Small and Medium Enterprise Peran Moderasi Kebijakan Pemerintah Terhadap Pengaruh Intellectual Capital Terhadap Kinerja Usaha Kecil Menengah

1. Irma Indira (Institut Teknologi dan Bisnis Ahma Dahlan Lamongan) , *
2. Evi Dwi Kartikasari ( ITB AD Lamongan ) ,
3. Muhammad Sulton (ITB AD Lamongan ) ,
4. Deddy Priyatna ( ITB Ahmad Dahlan Lamongan) ,
5. Haris Prasetyo ( ITB Ahmad Dahlan Lamongan)

17-32

(*) Corresponding Author
- PDF
Abstract Views: 765 PDF downloads: 1887

Management Accounting

An empirical Study on Impact of Intellectual Human Capital on Corporate Social Innovation Kajian Empiris Dampak Intellectual Human Capital terhadap Corporate Social Innovation

1. Abtihal Nasser Alhasani (Collage of Economics, Management and Information Systems, University of Nizwa) ,
2. Marwa Hamed Alhinai (Collage of Economics, Management and Information Systems, University of Nizwa) ,
3. Essia Ries Ahmed (Faculty of Business, Karabuk University, Turkey) *

47-65

(*) Corresponding Author
- PDF
Abstract Views: 786 PDF downloads: 745

Auditing

Determinants of Audit Quality in Companies That Conduct Initial Public Offerings Determinan Kualitas Audit Pada Perusahaan Yang Melakukan Initial Public Offering

1. Dinda Tania (Universitas Muhammadiyah Jakarta) , *
2. M. Irfan Tarmizi (Universitas Muhammadiyah Jakarta) ,
3. Muhammad Adrian (Universitas Muhammadiyah Jakarta)

66-82

(*) Corresponding Author
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Abstract Views: 563 PDF downloads: 843
Observing the character of public accountant through the spirit of Fastabiqul Khairat Meneropong Karakter Akuntan Publik melalui Semangat Fastabiqul Khairat

1. Ratna Anggraini Aripratiwi (Universitas Islam Negeri Sunan Ampel Surabaya) , *
2. Binti Shofiatul Jannah (Universitas Islam Negeri Sunan Ampel Surabaya ) ,
3. Ade irma Suryani Lating (Universitas Islam Negeri Sunan Ampel Surabaya ) ,
4. Nur Ravita Hanun (Universitas Muhammadiyah Sidoarjo)

100-109

(*) Corresponding Author
- PDF
Abstract Views: 458 PDF downloads: 490
The Determinants of Career Selection as a Public Accountant: The Role of a Financial Reward Moderator Determinan Pemilihan Karir Sebagai Akuntan Publik : Peran Moderator Financial Reward

1. Ruci Arizanda Rahayu (Universitas Muhammadiyah Sidoarjo) , *
2. Fityan Izza Noor Abidin (Universitas Muhammadiyah Sidoarjo)

110-129

(*) Corresponding Author
- PDF
Abstract Views: 466 PDF downloads: 700

Tax Accounting

The Role of Profitability in Moderating Political Connections, Corporate Risk, Leverage and Firm Size to Tax Avoidance Peran Profitabilitas Dalam Memoderasi Koneksi Politik, Risiko Perusahaan, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak

1. Lala Latifatul (UnivesitasMuhammadiyah Semarang) , *
2. Ida Kristiana (Universitas Muhammadiyah Semarang) ,
3. Ayu Noviani Hanum (Universitas Muhammadiyah Semarang)

33-46

(*) Corresponding Author
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Abstract Views: 1199 PDF downloads: 1479

Islamic Accounting

The Effect of Green Accounting Implementation on Islamic University Social Responsibility Peranan Green Accounting Terhadap Implementasi Islamic University Social Responsibility

1. Tantina Haryati (Veteran National Development University) , *
2. Nanda Wahyu Indah Kirana (Universitas Pembangunan Nasional Veteran) ,
3. Acynthia Ayu Wilasittha (Universitas Pembangunan Nasional Veteran) ,
4. Sofie Yunida Putri (Universitas Pembangunan Nasional Veteran)

1-16

(*) Corresponding Author
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Abstract Views: 646 PDF downloads: 1254