@base . a ; "2548-3501" ; . a , , ; , , ; "Journal of accounting science" ; ; ; "2548-3501" ; ; "2548-3501" ; ; "2548-3501" ; "Journal of accounting science (Online)" , "Journal of accounting science" ; ; "http://ojs.umsida.ac.id/index.php/jas" . . a ; . a ; "2548-3501" ; . a ; ; "20210207002900.0"^^ ; ; . "Indonesia" . a . a , ; "Journal of accounting science (Online)" .