Vol. 9 No. 2 (2026): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah

Articles

• THE EFFECT OF CAPITAL STRUCTURE AND FINANCING RISK ON FINANCIAL STABILITY WITH PROFITABILITY AS A MODERATING VARIABLE

  Alfina Rosy Rivanda, Ulfi Kartika Oktaviana, Razali Ade Syahputra Hasibuan

  147-162

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• BEYOND THE BOARDROOM: HOW GENDER DYNAMICS AND OWNERSHIP STRUCTURES SHAPE CORPORATE WATER DISCLOSURE IN AN EMERGING MARKET

  Kuspiani, Siti Jubaedah

  163-180

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• THE EFFECT OF INTERNAL CONTROL, INFORMATION ASYMMETRY AND COMPENSATION FAIRNESS ON ACCOUNTING FRAUD TENDENCY WITH UNETHICAL BEHAVIOR AS MEDIATION

  M. Ihsan, Wirmie Eka Putra, Fitrini Mansur

  181-208

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• FROM ETHICAL INVESTMENT TO ESG INTEGRATION: BIBLIOMETRIC MAPPING AND IMPLICATIONS FOR FINANCIAL PERFORMANCE

  Lilis Renfiana, Misnen Ardiansyah

  209-234

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• AUDIT QUALITY, FINANCIAL CHARACTERISTICS, AND AUDIT DELAY: EVIDENCE FROM THE INDONESIAN FINANCIAL SECTOR

  Zahra Ayu Kusumawardani, Sulis Rochayatun

  235-250

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• THE MODERATING ROLE OF MANAGERIAL OWNERSHIP ON THE INFLUENCE OF GENDER DIVERSITY AND GLOBAL AUDITOR AFFILIATION ON FORWARD-LOOKING DISCLOSURE

  Maria Novita Prio, Nofryanti

  251-266

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• DETERMINANTS OF PUBLIC PREFERENCE FOR DIGITAL ISLAMIC BANKING IN BANTEN

  Sufyati HS, Tati Handayani, Anggi Angga Resti, Raihan Syawwary Suryana

  267-286

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• ASSESSING SDGS DISCLOSURE AMIDST ALTMAN Z''-SCORE FINANCIAL HEALTH: A COMPARATIVE STUDY OF INDONESIAN SERVICE AND MANUFACTURING SECTORS

  Walad Khairamuzad, Rindu Rika Gamayuni, Yuztitya Asmaranti

  287-302