Vol. 2 No. 2 (2026): May 2026

View Vol. 2 No. 2 (2026): May 2026

The Journal of Accounting and Finance is proud to present its Vol. 2 No. 2 (May 2026) issue, showcasing an increasingly vibrant and inclusive global academic collaboration. This edition features insightful contributions from authors representing 12 distinct institutions/affiliations across 5 countries: Indonesia, Pakistan, Spain, Iraq, and Malaysia. This diverse geographical and institutional footprint—ranging from Indonesian institutions like Universitas Islam Negeri Sunan Kalijaga Yogyakarta, Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, and Universitas Bina Nusantara, Depok, Universitas Katolik Indonesia Atma Jaya, Jakarta, Sekolah Tinggi Ilmu Ekonomi Mulia Pratama, Bekasi, Indonesia to international universities such as Government College University Faisalabad, Pakistan, Universitat de València, Spain, University of Zakho, Iraq, and Universiti Malaysia Perlis, Malaysia underscores the journal's commitment to fostering rich, cross-border scholarly dialogue in the fields of accounting and finance.


          

Published: 2026-05-26

Articles

  • Testing CSR Disclosures: Between Tax Pressures, Media Spotlights, and Profitability

    Moammar Fajriandi
    Universitas Islam Negeri Sunan Kalijaga Yogyakarta, Yogyakarta, Indonesia,
    Farras Nur Alifah
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    64 - 83
    DOI: https://doi.org/10.65440/0h86d526
    Abstract View: 0, PDF (English) Download: 1

  • Beyond the Green Cosmetic: Evaluating the Non-Significance of Environmental Disclosure and Hedging Strategy on Market Valuation

    Abdul Mateen
    Government College University Faisalabad, Pakistan,
    Diniyatus Sholeha
    Universitas Bina Nusantara, Jakarta, Indonesia,
    Nadia Amlika Putri
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    84 - 101
    DOI: https://doi.org/10.65440/e322t811
    Abstract View: 1, PDF (ENGLISH) Download: 1

  • The Effect of Leverage and Dividend Policy on Going Concern Audit Opinion

    Jenny Jenny
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Selviana Selviana
    Universitas Katolik Indonesia Atma Jaya, Jakarta, Indonesia,
    Betriz Martínez
    Universitat de València, València, Spain,
    102 - 114
    DOI: https://doi.org/10.65440/ssmhxp27
    Abstract View: 4, PDF (English) Download: 0

  • Corporate Governance and firm Characteristics on Intellectual Capital Disclosure

    Yuni Isnaeni
    Sekolah Tinggi Ilmu Tri Bhakti, Bekasi, Indonesia,
    Nadia Kurnia Novita Sari
    Universitas Gunadarma, Depok, Indonesia,
    Rizgar Hammed
    University of Zakho, Kurdistan, Iraq,
    115 - 133
    DOI: https://doi.org/10.65440/qn01yj60
    Abstract View: 1, PDF (English) Download: 0

  • The Influence of Business Risk and Corporate Growth on Debt Policy

    Syafawati Syafawati
    Universiti Malaysia Perlis, Perlis, Malaysia,
    Hulda Vincensia Masiglaat
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Felisitas Ratu Maran
    Sekolah Tinggi Ilmu Ekonomi Mulia Pratama, Bekasi, Indonesia,
    134 - 146
    DOI: https://doi.org/10.65440/1vtxq324
    Abstract View: 2, PDF (English) Download: 0