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All Journal Jurnal Ilmiah Ranggagading (JIR) Manajemen Bisnis Kompetensi JIM Pendididikan Bahasa dan Sastra Indonesia Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Inovasi Pendidikan MH Thamrin MEDIA BISNIS International Journal of Business, Law, and Education Jutsi: Jurnal Teknologi dan Sistem Informasi International Journal of Community Service Journal of Mechanical Engineering, Science, and Innovation Journal of Accounting Research, Organization and Economics (JAROE) The Es Accounting and Finance Innovative: Journal Of Social Science Research West Science Business and Management Jurnal Akuntansi dan Keuangan West Science West Science Accounting and Finance West Science Social and Humanities Studies Inaba of Community Services Journal Jurnal Akuntansi Jurnal Sistem Informasi, Akuntansi dan Manajemen
Deni Iskandar
Universitas Pasundan
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Neuroscience Public Health Social Sciences Other

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Journal : West Science Accounting and Finance

 1 
Contributions and Convergence in the Accounting Behavior Literature: A Bibliometric Approach Judijanto, Loso; Iskandar, Deni
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.737

Abstract

The study of accounting behavior is critical in understanding the decision-making processes within organizations and the broader financial landscape. This research employs a bibliometric approach to analyze the contributions and convergence within the accounting behavior literature. Bibliometrics offers a systematic and quantitative method to map the intellectual structure of a field, identify influential works, and track patterns of convergence among researchers. By synthesizing data from various scholarly sources, this research aims to uncover key themes, trends, and gaps in the accounting behavior literature. Through bibliometric analysis, this study provides insights into the evolution of the field, highlights seminal works, and identifies opportunities for future research.
The Impact of Audit Quality, Auditor Reputation, and Auditor Rotation on the Market Value of Companies on the Indonesia Stock Exchange Judijanto, Loso; Iskandar, Deni
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1434

Abstract

This study investigates the effects of audit quality, auditor reputation, and auditor rotation on the market value of companies listed on the Indonesia Stock Exchange. Using a quantitative approach, the research analyzed data from 150 companies, collected through structured questionnaires and audited financial reports. The relationships among variables were tested using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results show that audit quality, auditor reputation, and auditor rotation significantly and positively influence market value, with audit quality having the strongest effect. These findings highlight the critical role of robust auditing practices in enhancing investor confidence and corporate valuation. Practical recommendations for companies, auditors, and regulators are provided to strengthen the financial reporting ecosystem and ensure sustainable market growth.
The Effect of Liquidity Management, Cost Structure, and Leverage Policy on Financial Performance in the Retail Sector in Jakarta Budiasih, Yanti; Iskandar, Deni
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1437

Abstract

This study examines the effect of liquidity management, cost structure, and leverage policy on the financial performance of retail sector companies in Jakarta. Utilizing a quantitative approach, primary data were collected from 165 respondents using a structured questionnaire measured on a Likert scale of 1-5. Structural Equation Modeling-Partial Least Squares (SEM-PLS 3) was employed to analyze the relationships between the independent variables—liquidity management, cost structure, and leverage policy—and the dependent variable, financial performance. The findings indicate that all three factors significantly and positively influence financial performance, with leverage policy showing the strongest effect. The study underscores the importance of strategic financial management practices for retail companies to enhance profitability and sustain competitive advantages. Practical implications include adopting efficient liquidity tools, optimizing cost structures, and strategically managing leverage to maximize growth and stability.
Co-Authors . G, Samsu Adirinekso, Gidion Afif Syarifudin Yahya Agung Sudrajad Agus Sulaeman Ahmad Zamsuri, Ahmad Anggriani, Nani Basri, T. Saiful Calista, Calista Cut Zahratul Baidah, Cut Zahratul Desy Purnama, Eka Dhiani, Yanni Diana Frederica Dicky Eka Desy Purnama Eko Nursalim, Eko Endang Ruswanti Fikri, Maiza Fitria, Arie Herawati Herawati Himawan Sutanto, Himawan Ian Nurpatria Suryawan Ian Nurpatria Suryawan Idang Nurodin Imron Rosyadi Irsyadiah, Nur Judijanto, Loso Kristian, Novianus Kurnianto, Daniel Lestari, Endah Dwi M. Yusuf Bahtiar, M. Yusuf Marliani, Lia Marlina, yuli Muhamad Akbar Nurliana Nasution, Nurliana Pradhypta, Ignatius Christian Rahmat Santoso, Rahmat Rudolf Lumban Tobing Rudolf Lumbantobing, Rudolf Rudy C. Tarumingkeng Rum, Ira Adiyati Suar, Abi Subagyo Subagyo Subhayni, Subhayni Sudarmanto, Eko Sunardi Sunardi Tampubolon, Lambok D.R. Tari Rahayu, Tari Tommy Setiawan Ruslim, Tommy Setiawan Ummu Kalsum Utami, Eva Yuniarti Widodo, Agung Mulyo Yanti Budiasih, Yanti Yusri Yusuf