Vol. 7 No. 2 (2023): July

View Vol. 7 No. 2 (2023): July

All articles in this issue (5 research articles) were outhored/co-authored by 16 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.v7i2

Published: 2023-07-31

Financial Accounting

Analysis of Factors Influencing Transfer Pricing Analisis Faktor-Faktor yang Mempengaruhi Harga Transfer

Tiolina Evi, Ign Septo , Fajar Sasongko

183-200
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Management Accounting

The Impact of Human Capital Readiness on Business Performance : The Mediating Role of Innovation Capability Pengaruh Ketersediaan Human Capital pada Kinerja Bisnis: Peran Mediator Kemampuan Inovasi

Linda Sutanto, Bambang Tjahjadi, Fiona Niska Dinda Nadia

130-145
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Auditing

The Factors Affecting Audit Quality with Auditor’s Experience as Moderating Variable Faktor-faktor yang Mempengaruhi Kualitas Audit dengan Pengalaman Auditor sebagai Variabel Moderasi

Ema Elyana, Aprilia Whetyningtyas, Diah Ayu Susanti

163-182
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Islamic Accounting

Performance Variability of Islamic Banks and Sustainable Finance: Early and During the Pandemic Variabilitas Performa Bank Islam dan Keuangan Berkelanjutan: Awal dan Selama Pandemik

Okta Sindhu Hartadinata, Elva Farihah, Meri Indri Hapsari

146-162
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Behavioral Accounting

Legitimizing Corporate Social Responsibility Through "Huyula" Culture Melegitimasi Tanggung Jawab Sosial Perusahaan melalui Budaya "Huyula"

Abdul Gaffar, Muhammad Ichsan Gaffar, Melinda Ibrahim, Nihlatul Qudus Sukma Nirwana

201-207
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