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All Journal Jurnal Akuntansi dan Keuangan West Science West Science Social and Humanities Studies
Kristanti Rahman
Akuntansi, STIE Muhammadiyah Cilacap
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Role of Transition Finance, Renewable Energy Investment, and Climate Risk Management on the Financial Performance of Energy Companies in Indonesia Sev Rahmiyanti; Iin Wijayanti; Khusnatul Zulva; Arlis Dewi Kuraesin; Kristanti Rahman
West Science Social and Humanities Studies Vol. 4 No. 03 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i03.2701

Abstract

This study examines the role of transition financing, renewable energy investment, and climate risk management in influencing the financial performance of energy companies in Indonesia amid the global transition toward a low-carbon economy. A quantitative approach was employed using primary data collected from 75 managers and professionals in the energy sector through a structured questionnaire measured on a five-point Likert scale. The data were analyzed using SPSS version 25 through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that transition financing has a positive and significant effect on financial performance, suggesting that access to sustainable financing mechanisms supports corporate financial stability during the energy transition. Renewable energy investment also shows a significant positive influence, indicating that investment in clean energy technologies enhances operational efficiency and long-term competitiveness. Furthermore, climate risk management significantly affects financial performance, highlighting the importance of identifying and mitigating climate-related risks to maintain corporate financial resilience. Simultaneously, the three variables significantly influence financial performance with an R² value of 0.480, indicating that 48% of the variation in financial performance can be explained by the model. These findings demonstrate that the integration of sustainable financial strategies and environmental risk management practices can improve the financial performance of energy companies, while also contributing empirical evidence to the literature on climate finance and corporate sustainability and offering practical insights for managers, investors, and policymakers in supporting the transition toward sustainable energy systems.
Forensic Accounting Research – A Bibliometric and Co-Citation Analysis of Global Literature 2000–2025 Dini Nurdiani; Eko Sudarmanto; Djenni Sasmita; Kristanti Rahman
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3178

Abstract

Akuntansi forensik telah berkembang menjadi disiplin strategis yang memainkan peran penting dalam mendeteksi, mencegah, dan menginvestigasi kejahatan keuangan di tengah meningkatnya kompleksitas sistem keuangan global. Penelitian ini bertujuan untuk memetakan perkembangan, struktur intelektual, dan tren tematik penelitian akuntansi forensik global selama periode 2000–2025 melalui pendekatan analisis bibliometrik dan ko-sitasi. Data penelitian diperoleh dari publikasi jurnal internasional bereputasi yang dianalisis menggunakan teknik bibliometrik deskriptif dan pemetaan jaringan dengan bantuan perangkat lunak VOSviewer. Hasil analisis menunjukkan bahwa forensic accounting merupakan konsep inti yang menghubungkan berbagai tema penelitian, khususnya fraud, auditing, fraud detection, big data, dan digital forensics. Visualisasi overlay dan densitas mengungkap adanya pergeseran fokus riset dari pendekatan forensik tradisional menuju pendekatan berbasis teknologi dan analitik data. Selain itu, analisis ko-sitasi dan kolaborasi menunjukkan bahwa produksi pengetahuan masih terkonsentrasi pada sejumlah penulis, institusi, dan negara tertentu, dengan Amerika Serikat sebagai pusat kolaborasi global. Studi ini memberikan kontribusi dengan menyajikan gambaran komprehensif tentang evolusi dan arah masa depan penelitian akuntansi forensik, serta menyoroti peluang pengembangan riset melalui kolaborasi lintas disiplin dan lintas negara.
Co-Authors Arlis Dewi Kuraesin Dini Nurdiani Djenni Sasmita Eko Sudarmanto Iin Wijayanti Khusnatul Zulva Sev Rahmiyanti