Vol. 36 No. 5 (2026)

View Vol. 36 No. 5 (2026)

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

DOI: https://doi.org/10.24843/EJA.2026.v36.i05

Published: 02-06-2026

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Articles

ESG Disclosure and Tax Avoidance The Mediating Role of Financial Constraints

Putu Dhira Pratiwimba, Heru Tjaraka
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The Effect of Profitability, Leverage, and Firm Size on Corporate Social Responsibility Disclosure

Aflahalqie Zain, Eka Ardhani Sisdyani
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Corruption Levels: Audit Findings and Financial Performance in Provincial Governments in Indonesia

Desri Yanto, Media Kusumawardani
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The Effect of Dividend Policy and Corporate Social Responsibility on Company Value

Ni Kadek Piora Puspita, I Dewa Nyoman Badera
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The Effect of Green Banking Disclosure, Liquidity, and Operational Efficiency on Banking Profitability with Credit Risk Moderation

Lusiyana Pebriyanti, Dhea Zatira, Sustari Alamsyah, Hamdani
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The Influence of Financial Literacy, Financial Inclusion, and Ease of Use on the Decision to Use QRIS among SMEs in Denpasar City

Kadek Erma Damayanti, I Gusti Ayu Made Asri Dwija Putri
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Good Corporate Governance, Capital Structure, and Earnings Management: Moderating Sustainability Reporting in Energy Issuers

Nabila Salma Anindyatama, Isroah
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Disclosure of Stakeholder Engagement, Proportion of Women on The Board of Directors, and Profitability

Made Dany Mahendra
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The Impact of Risk Disclosure on the Influence of Leverage, Profitability on Company Value

Suhatta Nur Rochman, Nur Handayani
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