Dear readers of the journal  JASa (Jurnal Akuntansi Audit dan Sistem Informasi Akuntansi)   Vol. 8 No. 1 April 2024 has appeared before you, by presenting 20 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: 2024-04-30

Factors Affecting the Financial Performance of the Food and Beverage Subsector on the Indonesian Stock Exchange

Fitrianna Chandra Marthaningrum, Muthia Anggraeni, Charity Putri Adini, Salwa Chandra Alodia, Farah Margaretha Leon

99-107

Determining Factors of Audit Delay With Audit Quality as a Moderating Variable

Nabila Khansa Mahira, Sri Wahyuni, Eko Haryanto, Siti Nur Azizah

108-121

Disclosing Corporate Social Responsibility Affects Company Value: Profitability as Moderating Variable

Anastasya Regina Candra, Nindy Tanison, Riki Martusa, Meythi Meythi

183-194

The Influence of Competence and Motivation on Employee Performance at BKPSDM Bandung City

Yadi Feriadi Hidayat, Kurhayadi Kurhayadi, Sahromi Sahromi

221-232