Vol 8 No 2 (2024): July | Journal of Accounting Science

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

1. Endra Wahyu Ningdiyah (Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya) , *
2. Nur Fadjrih Asyik (Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya) ,
3. Fidiana Fidiana (Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya)

124-138

(*) Corresponding Author
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Abstract Views: 199 PDF downloads: 88
Non-Performing Loans and Operating Expenses Impact on Capital Adequacy Ratio

1. Soffia Pudji Estiasih (Universitas PGRI Adi Buana Surabaya) , *
2. Noerchoidah Noerchoidah (Universitas PGRI Adi Buana Surabaya) ,
3. Nurdina Nurdina (Universitas PGRI Adi Buana Surabaya) ,
4. Andhika Cahyono Putra (Universitas Muhammadiyah Surabaya)

217-228

(*) Corresponding Author
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Abstract Views: 94 PDF downloads: 28

Management Accounting

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

1. Nadif Ahmad Hasan (Universitas Jenderal Achmad Yani) , *
2. Dwi Indah Lestari (Universitas Jenderal Achmad Yani)

184-198

(*) Corresponding Author
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Abstract Views: 92 PDF downloads: 38
Factor Influencing Sustainability Reporting Assurance: A Study of Indonesian Public Listed Companies

1. Riescha Utami (Universitas Teknokrat Indonesia) ,
2. Fedi Ameraldo (Universitas Teknokrat Indonesia) , *
3. Marsi Fella Rizki (Universitas Teknokrat Indonesia) ,
4. Abdullah Jihad Rabaya (Palestine Technical University)

199-216

(*) Corresponding Author
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Abstract Views: 143 PDF downloads: 59

Tax Accounting

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

1. Dian Eka (Universitas Islam Negeri Sunan Ampel Surabaya ) ,
2. Ade Irma Suryani Lating (Universitas Islam Negeri Sunan Ampel Surabaya ) , *
3. Ashari Lintang Yudhanti (Universitas Islam Negeri Sunan Ampel Surabaya ) ,
4. Luqita Romaisyah (Universitas Islam Negeri Sunan Ampel Surabaya ) ,
5. M.Nur Nama Arep P.A.C (Universitas Islam Negeri Sunan Ampel Surabaya)

139-163

(*) Corresponding Author
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Abstract Views: 152 PDF downloads: 43
Factors Affecting Aggressive Tax Actions with Entity Size Moderated

1. Sabaruddin Sabaruddin (Universitas Muhammadiyah Jakarta) , *
2. Slamet Wahyudi (Universitas Muhammadiyah Jakarta) ,
3. Trias Arimurti (Universitas Buana Perjuangan)

164-183

(*) Corresponding Author
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Abstract Views: 143 PDF downloads: 34