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
Company Size as a Moderating Variable: Capital Structure Liquidity on Firm Value
Irma Ramadani, Mardiyani Mardiyani
CSR as Moderator of Profitability’s Impact on Tax Avoidance
Sandy Gusti Setyaji
Determinants of Firm Value: Carbon Accounting Disclosure and Environmental Performance
Pisca Apriza Maulida Putri, Khristina Yunita, Elok Heniwati
ESG Performance and Governance: Implications for Conservatism and Cost of Equity
Rosati Wahdana, Nabila Na'ma Aisa
Internal Control Systems and Organizational Effectiveness: Digital Transformation in Indonesian SOEs
Yuliana Sianipar, Hanny Mekel Runtuwene, Felix Ariodamar, Evelyn Hendriana
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
Risk Management of Village Goverenment and Village Fund Administration In Lombok
Ainul Khufiati Zuhro, Biana Adha Inapty
Self-Attribution Bias and Financial Factors in Stock Investment Decisions
Muhammad Raihan Khairy, Kunti Sunaryo
Smart Transportation Innovation and Green Transportation Efficiency: Carbon Emission Mediation
Hery Haryanto, Fendy Cuandra, Novita Nelvi
The Influence of Financial Literacy and Gender Diversity on Digital Investment Decisions
Nodirbek Bakirov, Budi Supriatono Purnomo, Irsyad Fauzan Prasetia
Transfer Pricing, Tax Avoidance, and the Role of Good Corporate Governance
Grace Antoneta Wijaya, Eko Budi Santoso
Women on Board, Environmental Performance, and Climate Change Disclosure: Media Exposure Moderation
Rini Kusumawati, Imam Hadiwibowo, Mochammad Fachrul Riztin