Article Per Year (5 Year)
p-Index From 2020 - 2025
0.835
P-Index
This Author published in this journals
All Journal West Science Business and Management West Science Accounting and Finance
Deni Iskandar
Universitas Kristen Krida Wacana, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Contributions and Convergence in the Accounting Behavior Literature: A Bibliometric Approach Loso Judijanto; Deni Iskandar
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.
Analysis of the Impact of Government Policy, Technological Innovation, and Availability of Business Capital on the Growth of Small and Medium Enterprises in Indonesia Afif Syarifudin Yahya; Maiza Fikri; Loso Judijanto; Eva Yuniarti Utami; Deni Iskandar
West Science Business and Management Vol. 2 No. 01 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i01.697

Abstract

This research studies the complex relationships between government policies, technological innovation, availability of venture capital, and the growth of Small and Medium Enterprises (SMEs) in Indonesia. Using Structural Equation Modeling with Partial Least Squares (SEM-PLS), this research analyses data from a sample of 130 SMEs across different industries and regions. The measurement model assessment confirmed the reliability and validity of the constructs, while the structural model analysis revealed significant positive relationships between government policy effectiveness, technological innovation, venture capital availability, and SME growth. The robustness of the findings was confirmed through bootstrapping, and the model fit index validated the adequacy of the estimated model. The R-squared values indicate the ability of the model to explain most of the variance in SME growth. Hypothesis testing further corroborated the significant impact of Availability of Venture Capital, Government Policies, and Technological Innovation on SME growth. The implications of these findings extend to policymakers, business owners, and stakeholders, guiding the formulation of strategies that foster an enabling environment for SMEs in Indonesia.
The Impact of Audit Quality, Auditor Reputation, and Auditor Rotation on the Market Value of Companies on the Indonesia Stock Exchange Loso Judijanto; Deni Iskandar
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 Yanti Budiasih; Deni Iskandar
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.
Analysis of the Effect of Corporate Social Responsibility and Good Corporate Governance on Stock Performance in Public Companies in Indonesia Loso Judijanto; Muhamad Akbar; Deni Iskandar; Eko Sudarmanto; Himawan Sutanto
West Science Business and Management Vol. 2 No. 04 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i04.1480

Abstract

This study analyzes the effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Stock Performance (SP) in public companies in Indonesia. Using a sample of 160 companies and a quantitative approach, data was collected through a 5-point Likert scale survey and analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS 3). The findings reveal that both CSR and GCG positively influence stock performance, with GCG having a stronger impact (β = 0.612) compared to CSR (β = 0.384). The results emphasize the importance of ethical practices and effective governance in enhancing investor confidence and improving stock market performance. These findings provide important implications for managers, investors, and policymakers, suggesting that companies focusing on CSR and GCG are likely to experience better financial outcomes in the stock market.
Co-Authors Afif Syarifudin Yahya Eva Yuniarti Utami Himawan Sutanto Loso Judijanto Maiza Fikri Muhamad Akbar Sudarmanto, Eko Yanti Budiasih