Vol. 8 No. 2 (2024): July

All articles in this issue (6 research articles) were authored/co-authored by 21 authors from 2 different countries (Indonesia and Palestine) and 9 institutions. An open access for full issue can be downloaded here.

DOI: https://doi.org/10.21070/jas.v8i2

Published: 2024-07-17

Financial Accounting

The Impact of Digital Integrated Reporting on the Influence of Financial Performance on Firm Value

Endra Wahyu Ningdiyah, Nur Fadjrih Asyik, Fidiana Fidiana

124-138
- PDF
Non-Performing Loans and Operating Expenses Impact on Capital Adequacy Ratio

Soffia Pudji Estiasih, Noerchoidah Noerchoidah, Nurdina Nurdina, Andhika Cahyono Putra

217-228
- PDF

Management Accounting

Exploring the Interconnection: Employee Diff, Board Gender Diversity, and Earnings Management

Nadif Ahmad Hasan, Dwi Indah Lestari

184-198
- PDF
Factor Influencing Sustainability Reporting Assurance: A Study of Indonesian Public Listed Companies

Riescha Utami, Fedi Ameraldo, Marsi Fella Rizki, Abdullah Jihad Rabaya

199-216
- PDF

Tax Accounting

Factors That Affect Tax Aggressiveness With Good Corporate Governance as a Moderating Variable

Dian Eka, Ade Irma Suryani Lating, Ashari Lintang Yudhanti, Luqita Romaisyah, M.Nur Nama Arep P.A.C

139-163
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Factors Affecting Aggressive Tax Actions with Entity Size Moderated

Sabaruddin Sabaruddin, Slamet Wahyudi, Trias Arimurti

164-183
- PDF

Vol. 8 No. 2 (2024): July

Financial Accounting

The Impact of Digital Integrated Reporting on the Influence of Financial Performance on Firm Value

Non-Performing Loans and Operating Expenses Impact on Capital Adequacy Ratio

Management Accounting

Exploring the Interconnection: Employee Diff, Board Gender Diversity, and Earnings Management

Factor Influencing Sustainability Reporting Assurance: A Study of Indonesian Public Listed Companies

Tax Accounting

Factors That Affect Tax Aggressiveness With Good Corporate Governance as a Moderating Variable

Factors Affecting Aggressive Tax Actions with Entity Size Moderated

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