Dear readers of the journal  JASa (Jurnal Akuntansi Auditing dan Sistem Informasi Akuntansi)   Vol. 5 No.2 August 2021 has appeared before you, by presenting 15 journals. There are various topics presented in this edition. Maybe the diversity of these topics results in the concentration of discussion, but as a place to express ideas in scientific writing skills, still able to make a positive contribution. Hopefully the journal JASa can provide information and invite further deduction from readers as well so that the journal JASa can be a way to increase the ability to think scientifically.

Published: 2021-08-21

Fraud Pentagon in Fraudulent Financial Statements

Dea Arme Tiara Harahap, Poppy Sofia Koeswayo, Cahya Irawady


Analysis of Factors Affecting the Quality of Internal Audit

Eni Nurhaedin, Srihadi Winarningsih, Devianti Yunita Harahap


The Effect of Financial Variables, CSR Management, And Company Size on Tax Aggressivity

Muhammad Ridwan Yusuf, Yuli Chomsatu Samrotun, Anita Wijayanti


Evaluation of Implementation of Internal Audit, Risk Management and Good Corporate Governance

Sri Dewi Anggadini, Ari Bramasto, Sari Damayanti, Sultan Miftahul