Vol 14, No 2 (2026)

Jurnal Riset Akuntansi dan Keuangan. Agustus 2026 [DOAJ dan SINTA Indexed]

DOI: https://doi.org/10.17509/jrak.v14i2

Table of Contents

Articles

Accounting for CSR as a Financial Burden in a Property Developer
Agustin Aulia Farda, Lilik Purwanti
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227 - 240
Company Size as a Moderating Variable: Capital Structure Liquidity on Firm Value
Irma Ramadani, Mardiyani Mardiyani
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241 - 256
CSR as Moderator of Profitability’s Impact on Tax Avoidance
Sandy Gusti Setyaji
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257 - 266
Determinants of Firm Value: Carbon Accounting Disclosure and Environmental Performance
Pisca Apriza Maulida Putri, Khristina Yunita, Elok Heniwati
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267 - 278
Digital Financial Literacy and Self-Control in Student Financial Management
Serlitha Desy Rismawati, Ardhiani Fadila
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279 - 296
ESG Performance and Governance: Implications for Conservatism and Cost of Equity
Rosati Wahdana, Nabila Na'ma Aisa
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297 - 314
ESG, Intellectual Capital, and Banking Performance: The Moderating Role of CEO Overconfidence
Muhammad Alif Naufal Ilham, Bima Cinintya Pratama, Ani Kusbandiyah, Rezky Pramurindra
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315 - 334
Internal Control Systems and Organizational Effectiveness: Digital Transformation in Indonesian SOEs
Yuliana Sianipar, Hanny Mekel Runtuwene, Felix Ariodamar, Evelyn Hendriana
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335 - 354
Operational and Security Risk Understanding on Behavioral Intention to Use Digital Banking
Aliya Hasna Noor Hafiza, Rozmita Dewi Yuniarti Rozali, Alfira Sofia, Budi Supriatono Purnomor
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355 - 372
Risk Management of Village Goverenment and Village Fund Administration In Lombok
Ainul Khufiati Zuhro, Biana Adha Inapty
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373 - 292
Self-Attribution Bias and Financial Factors in Stock Investment Decisions
Muhammad Raihan Khairy, Kunti Sunaryo
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393 - 410
Smart Transportation Innovation and Green Transportation Efficiency: Carbon Emission Mediation
Hery Haryanto, Fendy Cuandra, Novita Nelvi
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411 - 426
The Influence of Financial Literacy and Gender Diversity on Digital Investment Decisions
Nodirbek Bakirov, Budi Supriatono Purnomo, Irsyad Fauzan Prasetia
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427 - 442
Transfer Pricing, Tax Avoidance, and the Role of Good Corporate Governance
Grace Antoneta Wijaya, Eko Budi Santoso
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443 - 462
Women on Board, Environmental Performance, and Climate Change Disclosure: Media Exposure Moderation
Rini Kusumawati, Imam Hadiwibowo, Mochammad Fachrul Riztin
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463 - 483