Vol 7 No 2 (2023): July | Journal of Accounting Science

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

1. Tiolina Evi (Instituite Perbanas) , *
2. Ign Septo (Perbanas Instituite) ,
3. Fajar Sasongko (Universitas Ganesha)

183-200

(*) Corresponding Author
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Abstract Views: 1879 PDF downloads: 1139

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

1. Linda Sutanto (Universitas Airlangga) , *
2. Bambang Tjahjadi (Universitas Airlangga) ,
3. Fiona Niska Dinda Nadia (Universitas Airlangga)

130-145

(*) Corresponding Author
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Abstract Views: 1180 PDF downloads: 1098

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

1. Ema Elyana ( Universitas Muria Kudus) , *
2. Aprilia Whetyningtyas (Universitas Muria Kudus) ,
3. Diah Ayu Susanti (Universitas Muria Kudus)

163-182

(*) Corresponding Author
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Abstract Views: 1177 PDF downloads: 581

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

1. Okta Sindhu Hartadinata ( Universitas Airlangga) , *
2. Elva Farihah (Universitas Airlangga) ,
3. Meri Indri Hapsari (Universitas Airlangga)

146-162

(*) Corresponding Author
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Abstract Views: 589 PDF downloads: 252

Behavioral Accounting

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

1. Abdul Gaffar (Gorontalo State University) ,
2. Muhammad Ichsan Gaffar (Gorontalo State University) ,
3. Melinda Ibrahim (Universitas Ichsan Gorontalo) , *
4. Nihlatul Qudus Sukma Nirwana (Universitas Muhammadiyah Sidoarjo)

201-207

(*) Corresponding Author
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Abstract Views: 235 PDF downloads: 168