Vol. 10 No. 2 (2026): July | Journal of Accounting Science

Issue

All articles in this issue (14 research articles) were authored/co-authored by 34 authors from 3 different countries (Indonesia, Libya, and Iraq) and 16 institutions. An open access for the full issue can be downloaded here.

Published: Apr 15, 2026 July DOI: https://doi.org/10.21070/jas.v10i2

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Financial Accounting

How ESG Disclosure Affects Financial Performance

Alim Matur Rosyidah, Rizdina Azmiyanti

Page : 238-264
DOI : 10.21070/jas.v10i2.2119

Abstract View : 189

PDF downloads: 92

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Corporate Governance, Financial Performance, and Sustainability Disclosure

Alya Salma Zahrani, Ajeng Tita, Bima Rafly Fachrezzi

Page : 265-290
DOI : 10.21070/jas.v10i2.2035

Abstract View : 96

PDF downloads: 58

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Board Diversity, Audit Oversight, and Intellectual Capital in Corporate Performance

Muhammad Rizqi Alriansyah Manurung, Anwar Hariyono, Juli Riyanto Tri Wijaya

Page : 323-341
DOI : 10.21070/jas.v10i2.2122

Abstract View : 162

PDF downloads: 67

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Liquidity, Leverage, and Bankruptcy Risk: Moderating Role of Firm Size in Indonesian Textile and Garment Firms

Fidela Agatha, Krisdiana Krisdiana, Agustina Agustina

Page : 371-394
DOI : 10.21070/jas.v10i2.2131

Abstract View : 80

PDF downloads: 57

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Beyond Firm Age: Corporate Governance, CSR, and Operational Scale as Financial Performance Drivers

Elyn Rachmawati, Nur Handayani

Page : 418-438
DOI : 10.21070/jas.v10i2.2052

Abstract View : 82

PDF downloads: 72

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Sustainability Reporting, Governance, Firm Size, and Firm Value

Eny Maryanti, Sucik Nurul Aini, Sarwenda Biduri

Page : 485-509
DOI : 10.21070/jas.v10i2.2174

Abstract View : 82

PDF downloads: 63

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Auditing

Pressure, Targets, and Disguised Microcredit Fraud

Dian Irani Agustina, Nazaruddin Malik, Driana Leniwati

Page : 291-299
DOI : 10.21070/jas.v10i2.2100

Abstract View : 66

PDF downloads: 52

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Do Governance Mechanisms Fail? Evidence From Indonesia’s Technology Sector

Arief Darmawan, Ali Rahman Reza Zaputra, Marlina Marlina

Page : 456-471
DOI : 10.21070/jas.v10i2.2125

Abstract View : 63

PDF downloads: 36

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Tax Accounting

Governance Characteristics and Tax Avoidance: Evidence from Indonesia

Anis Muviqotul Azizah, Sri Andriani

Page : 300-322
DOI : 10.21070/jas.v10i2.2066

Abstract View : 83

PDF downloads: 57

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Political Connections as Moderating Factors Affecting Tax Aggressiveness in Indonesian Mining Firms

Nazwa Anggita Az-Zahra, Fahmaninda Listiyani

Page : 342-370
DOI : 10.21070/jas.v10i2.2139

Abstract View : 85

PDF downloads: 54

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Financial Factors Affecting Tax Aggressiveness in JII70 Companies

Riska Ainur Rosyida, Chairil Anwar, Achmad Wicaksono, Kafidin Muzakki

Page : 395-417
DOI : 10.21070/jas.v10i2.2147

Abstract View : 76

PDF downloads: 40

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Rejecting the Policy of Granting Tax Incentives to Donor Companies: Compelling Justifications

Younis A. Battal Saleh

Page : 439-455
DOI : 10.21070/jas.v10i2.2054

Abstract View : 76

PDF downloads: 56

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Public Sector Accounting

Green Accounting Adoption In Forestry Ministry: A Theory of Planned Behavior Case Study

Dwi Apriana, Khairudin Khairudin

Page : 222-237
DOI : 10.21070/jas.v10i2.2112

Abstract View : 94

PDF downloads: 76

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Accounting Information Systems

AI-Supported Financial Analysis and Iraqi Bank Performance Evaluation

Ammar Ghazi Ibrahim Al-Ezzi

Page : 472-484
DOI : 10.21070/jas.v10i2.2116

Abstract View : 34

PDF downloads: 37

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