Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026

Articles

• The Effect of Eco-Efficiency, Enviromental Cost, and Intellectual Capital on Firm Value

  Meily Surianti, Naomi Yolanda Silalahi, Jojor Lisbet Sibarani

  1 -10

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  DOI : https://doi.org/10.29103/jak.v14i1.25147
  

  Abstract Views: 0 File Views: 13

• Corporate Governance, Non-Debt Tax Shield, Asset Structure, and Financial Performance with Growth Opportunity

  Sherly Putri Dienata, Wahyu Maulana

  11-18

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  DOI : https://doi.org/10.29103/jak.v14i1.24878
  

  Abstract Views: 0 File Views: 19

• The Effects of Female Board of Director, Female Audit Committee, and CEO Power on Carbon Emission Disclosure

  Kristianing Yesa, Syaiful Iqbal

  19-27

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  DOI : https://doi.org/10.29103/jak.v14i1.24687
  

  Abstract Views: 0 File Views: 10

• The Influence of Leverage, Investment Opportunity Set on Accounting Conservatism: The Moderating Effect of Political Connections

  Yunina Yunina, Erra Sahfira, Mursidah Mursidah, Naz'aina Naz'aina, Indrayani Indrayani

  28-38

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  DOI : https://doi.org/10.29103/jak.v13i2.24636
  

  Abstract Views: 0 File Views: 16

• The Financial Determinants of Audit Report Lag with Auditor Specialization as a Moderating Variable in Manufacturing Firms

  Rahman Sastrawan, Andika Patria, Siti Lestari

  39-50

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  DOI : https://doi.org/10.29103/jak.v14i1.24662
  

  Abstract Views: 0 File Views: 6

• Sustainable Accounting for Companies in Indonesia’s UNESCO Global Geopark Regions

  Azizul Kholis, Jufri Darma, Adbul Fatah Hassanudin, Wanda Prayogi

  51-58

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  Abstract Views: 0 File Views: 8

• The Influence of Accounting Conservatism, Earnings Persistence, and Firm Size : Effects on Earnings Response Coefficient in Energy Firm

  Mardiaton Mardiaton, Desy Al-Ftryanti, Cut Sri Firman Hastuti, Rimal Maldani, Dian Ariani

  59 - 72

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  DOI : https://doi.org/10.29103/jak.v14i1.25098
  

  Abstract Views: 0 File Views: 21

• Integration of Green Accounting to Enhance the Value Added of Micro, Small, and Medium Enterprises In Majene

  Futri Ayu Wulandari, Nur Ariyandani, Dian Rahmayanti Rivai, Irawati Irawati, Rahmat Ghazali

  73 - 80

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  DOI : https://doi.org/10.29103/jak.v14i1.24768
  

  Abstract Views: 0 File Views: 13

• Adoption of Sharia Financial Technology and Micro, Small, and Medium Enterprises (MSME) Financial Transparency: UTAUT with Trust as a Moderator

  Nazwa Syahira, Laylan Syafina, Yenni Samri Juliati Nasution

  81 - 93

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  DOI : https://doi.org/10.29103/jak.v14i1.26244
  

  Abstract Views: 0 File Views: 13

• The Impact of Digital Payment Gateways, Financial Literacy, and Financial Statement Preparation Capability on MSMEs’ Financial Performance

  Muhammad Yusra, Hermalia Syahfira, Sri Mulyati, Nur Afni Yunita

  94 - 101

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  DOI : https://doi.org/10.29103/jak.v14i1.26302
  

  Abstract Views: 0 File Views: 9