Journal of Accounting and Strategic Finance

Current Issue

Vol 3 No 2 (2020): JASF (Journal of Accounting and Strategic Finance)

Journal of Accounting and Strategic Finance is a blind peer-reviewed journal that publishes theoretical, empirical, and experimental research papers. JASF aims to contribute to the discipline of Accounting. JASF accepts papers in English and publishes twice a year.

Cover Issue

e-ISSN 2614-6649

DOI: https://doi.org/10.33005/jasf.v3i2

Published: 2020-11-30

Articles

What Most Influence on Non-Performing Loan in Indonesia? Bank Accounting Perspective with Mars Analysis

Nanang Shonhadji

136-153
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DOI : https://doi.org/10.33005/jasf.v3i2.85 | Abstract views: 356 times | PDF downloads: 356 times
The Role of Prudence in Moderating the Effect of Bonus Mechanism, Intangible Assets, and Inventory Intensity Ratio on Transfer Pricing

Uswatun Khasanah, Trisni Suryarini

154-168
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DOI : https://doi.org/10.33005/jasf.v3i2.89 | Abstract views: 255 times | PDF downloads: 248 times
Firm Life Cycle and Investment Inefficiency

Amelia Graciosa, Gracia Gracia, Rita Juliana

169-184
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DOI : https://doi.org/10.33005/jasf.v3i2.86 | Abstract views: 260 times | PDF downloads: 150 times
Supply Chain Management Analysis Using the Business Process Model and Notation in the Midst of Covid-19 Pandemic

Nania Nuzulita, Rheinata Saskya Aziizah Djohan, Salsabila Roiqoh

185-198
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DOI : https://doi.org/10.33005/jasf.v3i2.144 | Abstract views: 209 times | PDF downloads: 127 times
Board of Directors, Audit Committee, Executive Compensation and Tax Avoidance of Banking Companies in Indonesia

Utami Nuur Lailatul Idzniah, Yustrida Bernawati

199-213
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DOI : https://doi.org/10.33005/jasf.v3i2.111 | Abstract views: 371 times | PDF downloads: 253 times
Ownership Structure and Firm Value of Quoted Consumers Goods Firms in Nigeria

Godwin Emmanuel Oyedokun, Shehu Isah, Niyi Solomon Awotomilusi, Dr

214-228
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DOI : https://doi.org/10.33005/jasf.v3i2.65 | Abstract views: 118 times | PDF downloads: 88 times
Does Managerial Ownership Moderate the Relationship between Corporate Social Responsibility Disclosure and Tax Aggressiveness?

Devi Putri Anggraeni, Sri Hastuti

229-242
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DOI : https://doi.org/10.33005/jasf.v3i2.137 | Abstract views: 137 times | PDF downloads: 101 times
Auditor Switching, Financial Distress, and Financial Statement Fraud Practices with Audit Report Lag as Intervening Variable

Fandry Widharma, Endah Susilowati

243-257
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DOI : https://doi.org/10.33005/jasf.v3i2.135 | Abstract views: 325 times | PDF downloads: 225 times

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