Using SetAttribute
we can achieve this.
Example
function loadFile_Js_CSS(filename, filetype) {
if (filetype == "js") { //if filename is a external JavaScript file
var fileref = document.createElement('script')
fileref.setAttribute("type", "text/javascript")
fileref.setAttribute("src", filename)
} else if (filetype == "css") { //if filename is an external CSS file
var fileref = document.createElement("link")
fileref.setAttribute("rel", "stylesheet")
fileref.setAttribute("type", "text/css")
fileref.setAttribute("href", filename)
}
if (typeof fileref != "undefined")
document.getElementsByTagName("head")[0].appendChild(fileref)
}