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

Articles

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

  Nanang Shonhadji

  136-153

  • PDF

  
  DOI : https://doi.org/10.33005/jasf.v3i2.85 | Abstract views: 306 | PDF downloads: 272

• 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

  • PDF

  
  DOI : https://doi.org/10.33005/jasf.v3i2.89 | Abstract views: 247 | PDF downloads: 225

• Firm Life Cycle and Investment Inefficiency: Empirical Study in Indonesian Stock Exchange

  Amelia Graciosa Guntoro, Gracia, Rita Juliana

  169-184

  • PDF

  
  DOI : https://doi.org/10.33005/jasf.v3i2.86 | Abstract views: 122 | PDF downloads: 137

• Supply Chain Management Analysis Using the Business Process Model and Notation In the Midst of Covid-19 Pandemic (A Case Study at MS Company – Indonesia)

  Nania Nuzulita, Rheinata Saskya Aziizah Djohan, Salsabila Roiqoh

  185-198

  • PDF

  
  DOI : https://doi.org/10.33005/jasf.v3i2.144 | Abstract views: 241 | PDF downloads: 265

• Board of Directors, Audit Committee, Executive Compensation and Tax Avoidance of Banking Companies in Indonesia

  Utami Nuur Lailatul Idzniah, Yustrida Bernawati

  199-213

  • PDF

  
  DOI : https://doi.org/10.33005/jasf.v3i2.111 | Abstract views: 627 | PDF downloads: 562

• Ownership Structure and Firm Value of Quoted Consumers Goods Firms in Nigeria

  Godwin Emmanuel Oyedokun, Shehu Isah, Niyi Solomon Awotomilusi

  214-228

  • PDF

  
  DOI : https://doi.org/10.33005/jasf.v3i2.65 | Abstract views: 246 | PDF downloads: 204

• Does Managerial Ownership Moderate the Relationship between Corporate Social Responsibility Disclosure and Tax Aggressiveness? (Evidence from Mining Companies in Indonesia)

  Devi Putri Anggraeni, Sri Hastuti

  229-242

  • PDF

  
  DOI : https://doi.org/10.33005/jasf.v3i2.137 | Abstract views: 184 | PDF downloads: 159

• Auditor Switching, Financial Distress, and Financial Statement Fraud Practices with Audit Report Lag as Intervening Variable

  Fandry Widharma, Endah Susilowati

  243-257

  • PDF

  
  DOI : https://doi.org/10.33005/jasf.v3i2.135 | Abstract views: 815 | PDF downloads: 742