Siti Noer Afifah, and Dyah Febriantina Istiqomah. “Transparency and Firm Performance: The Influence of Earnings Quality and CSR under Dividend Policy Moderation”. Jurnal Akuntansi AKUNESA, vol. 14, no. 03, June 2026, pp. 301-15, doi:10.26740/akunesa.v14n03.p301-315.