Vol. 7 No. 1 (2023): January

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?

Sarwenda Biduri, Shafira Nur Fadhila, Santi Rahma Dewi, Eny Maryanti

83-99
- PDF

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

Irma Indira, Evi Dwi Kartikasari, Muhammad Sulton, Deddy Priyatna, Haris Prasetyo

17-32
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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

Abtihal Nasser Alhasani , Marwa Hamed Alhinai , Essia Ries Ahmed

47-65
- PDF

Auditing

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

Dinda Tania, M. Irfan Tarmizi , Muhammad Adrian

66-82
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Observing the character of public accountant through the spirit of Fastabiqul Khairat Meneropong Karakter Akuntan Publik melalui Semangat Fastabiqul Khairat

Ratna Anggraini Aripratiwi, Binti Shofiatul Jannah, Ade irma Suryani Lating, Nur Ravita Hanun

100-109
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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

Ruci Arizanda Rahayu, Fityan Izza Noor Abidin

110-129
- PDF

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

Lala Latifatul, Ida Kristiana, Ayu Noviani Hanum

33-46
- PDF

Islamic Accounting

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

Tantina Haryati, Nanda Wahyu Indah Kirana, Acynthia Ayu Wilasittha, Sofie Yunida Putri

1-16
- PDF

Vol. 7 No. 1 (2023): January

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?

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

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

Auditing

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

Observing the character of public accountant through the spirit of Fastabiqul Khairat Meneropong Karakter Akuntan Publik melalui Semangat Fastabiqul Khairat

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

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

Islamic Accounting

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

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