Vol 8 No 1 (2024): January | Journal of Accounting Science

All articles in this issue (7 research articles) were outhored/co-authored by 19 outhors from two different countries (Indonesia and Iraq) and 10 institutions. An open access for full issue can be download here.

DOI: https://doi.org/10.21070/jas.v8i1

Published: 2024-01-12

Financial Accounting

The Influence of Implementing Government Accounting Standards Based on Competence with The Use of Accounting Information Systems as A Moderation Variable

1. Ida Kristiana (Universitas Muhammadiyah Semarang) , *
2. Ega Priyatna Erlangga (Universitas Muhammadiyah Semarang) ,
3. Andwiani Sinarasri (Universitas Muhammadiyah Semarang)

72 - 87

(*) Corresponding Author
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Abstract Views: 499 PDF downloads: 719
The Meaning of Profit in Traditional Markets in Frame of Understanding Manunggaling Kawula Lan Gusti

1. Harfiahani Indah Rakhma Ningtyas (Universitas Airlangga Surabaya) *

88 - 99

(*) Corresponding Author
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Abstract Views: 254 PDF downloads: 246

Management Accounting

Can Good Corporate Governance Moderates The Influence of Internal Control and Integrity towards Fraud Prevention?

1. Syifa Nurul Maulani (Institut Agama Islam Tazkia) , *
2. Putri Syifa Amalia (Institut Agama Islam Tazkia) ,
3. M. Nur A. Birton (Universitas Muhammadiyah Jakarta)

1-21

(*) Corresponding Author
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Abstract Views: 1126 PDF downloads: 839
Responsibility Accounting's Influence on Corporate Governance: Insights from Iraq Private Banks

1. Mohammed Ali Hassan (The General Directorate of Qadisiyah Education, Ministry of Education) , *
2. Ahmed Abdulkadhum Abdulabass (College of Administration & Economics University of Kufa ) ,
3. Rafid mohammed salman (University of Kufa Najaf, Iraq) ,
4. Zaid Abdulzahra Jaffar (University of Kufa, College of Veterinary Medicine, Najaf, Iraq)

100 - 123

(*) Corresponding Author
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Abstract Views: 295 PDF downloads: 283

Auditing

The Influence of Auditor Competence and Integrity on Audit Quality with the Implementation of Quality Assurance as a Moderating Variable

1. Taufan Aditya Perdana (Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA)) , *
2. Wahidahwati Wahidahwati (Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) ) ,
3. Maswar Patuh Priyadi (Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) )

40-57

(*) Corresponding Author
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Abstract Views: 782 PDF downloads: 497

Tax Accounting

A Tax Compliance Model with Legal Certainty Factors: A Laboratory Experiment Study

1. Rahayu Paramita Anjelina (Universitas Muhammadiyah Gresik) , *
2. Suwandi Suwandi (Universitas Muhammadiyah Gresik)

22-39

(*) Corresponding Author
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Abstract Views: 428 PDF downloads: 339

Behavioral Accounting

Women’s Perceptions Of Glass Ceiling In The Accounting Profession In Indonesia

1. Amalia Siti Khodijah (Universitas Cipasung Tasikmalaya) , *
2. Retno Dyah Pekerti (Universitas Cipasung Tasikmalaya ) ,
3. Anggraeni Anisa Wara Rahmayanti (Universitas Gadjah Mada)

58 - 71

(*) Corresponding Author
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Abstract Views: 562 PDF downloads: 434