Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang

Articles

• The Influence of Earnings Opacity on Cost of Equity with Earnings Persistence as a Moderating Variable

  Divani Aulia, Fitri Ella Fauziah

  1-16

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• The Effectiveness of Internal Audit and Risk Management Implementation on Operational Risk Governance and Operational Performance

  Yana Achmad Supriatna, Irwan Sutirman Wahdiat, Krisdiana Krisdiana

  17-30

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• The Effects of Gender Diversity, Age Diversity, and Organizational Structure on Sustainability Performance

  Rio Christantio Hakim, Lidya Agustina

  31-48

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