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West Science Accounting and Finance
Published by Westscience Press
ISSN : 29869404     EISSN : 29857368     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting & Finance is a scientific publication published by Westscience Press, which aims to be a creative forum for academics, professionals, researchers, and students in the fields of Accounting and Finance including the fields of Auditing, Accounting Information Systems, Corporate Governance, Taxation, and Accounting. International, Management Accounting, Behavioral Accounting, Capital Market, and so on. The topics that are becoming increasingly widespread in the field of accounting research studies are accommodated in this publication. Westscience Accounting and Finance has been in publication since 2023 publishing original papers, review papers, conceptual frameworks, analytical and simulation models, case studies, empirical research, technical notes, and book reviews.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 189 Documents
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Successful Implementation Model of Risk Management and Risk Based Internal Audit in Era Digital: A Systematic Literature Review Harahap, Angginun Juwita Sari; Muda, Iskandar
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2020

Abstract

The advancement of digitization creates additional chances for the effective execution of risk management and risk-based internal auditing inside an agency. This research seeks to examine the practice of risk management and risk-based internal auditing in the public sector, analyze the implementation model of these practices, and identify the successful models for their execution. The preliminary study involved the analysis of information about risk management and risk-based internal audits sourced from the Scopus Database, published between 2021 and 2024. This study was executed utilizing the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework.  This study identified five domains of risk management and risk-based internal audit outcomes in the era of digitalization, specifically (1) Internal audit, (2) Risk Management, (3) Influencial factors, (4) Audit committee, (5) Integrity system and (6) transformational technology. This research also found areas that need attention for future research, namely artificial intelligence which is part of the current development of digitalization.
Evaluating Factors Influencing Auditor Switching: Insights from Indonesian Manufacturing Firms Siregar, Ernisa; Akbar, Taufiq; Lanjarsih, Laela
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2034

Abstract

Audit switching, or the replacement of a public accounting firm by a company, plays a critical role in ensuring audit independence and the reliability of financial reporting. In the manufacturing sector, which significantly contributes to Indonesia’s GDP, audit quality is especially crucial due to the complexity and public exposure of operations. This study employs a purposive sampling method to select a sample of 85 manufacturing firms listed in Indonesia, observed over a three-year period from 2021 to 2023, resulting in a total of 255 observations. Using a quantitative approach, this research aims to address inconsistent findings in previous studies and fill existing gaps in the literature. The results reveal that audit fee, audit opinion, and public accounting firm (PAF) size do not significantly influence the likelihood of auditor switching, as these factors are often perceived as marginal or standardized by management. However, audit tenure shows a significant positive effect, suggesting that longer audit relationships may raise concerns regarding auditor independence and objectivity. Consequently, audit tenure emerges as a key determinant in auditor switching decisions, highlighting its role in maintaining the credibility and integrity of financial audits.
The Effect of Cash Turnover, Account Receivable Turnover and Inventory Turnover on ROA in Mining and Quarrying Sector Companies Listed in IDX from 2017-2019 Yulsiati, Henny; Kusnadi, Mutiara Dwi; Alif’ia, Nabilla Fitri
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2043

Abstract

The purpose of this study is to assess the level of unemployment in DKI Jakarta Province by considering the Regional Minimum Wage and Population Frequency. The research method applied is quantitative, using secondary data obtained from the official website of bps.go.id. The population taken in this study covers 7 districts/cities in Bali Province, with samples taken from basic statistical data recorded at BPS DKI Jakarta, especially the Regional Minimum Wage and Population Frequency during the 2018-2022 period. This study uses the purposive sampling method to determine the sample. with a frequency of 35 observations. The hypothesis test of this study was carried out using multiple regression analysis. The test results show that the Regional Minimum Wage and Population Frequency have a positive and significant effect on the Unemployment Level. This study also concluded that Population Frequency has no effect on the Unemployment Level.
Effect of Audit Committee, Institutional Ownership, and Risk Committee on Audit Quality of Public Companies Rapini, Titi; Suwandi, Suwandi; Putro, Rizki Listyono; Aulia, Triana Zuhrotun; Sudarmanto, Eko
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2067

Abstract

This study examines the influence of audit committees, institutional ownership, and risk committees on the quality of audits in public companies. Using a quantitative approach, data were collected from 160 professionals involved in corporate governance through a structured questionnaire using a Likert scale (1–5). The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS 3). The results show that all three independent variables—audit committee, institutional ownership, and risk committee—have significant and positive effects on audit quality. The audit committee demonstrates the strongest influence, highlighting its critical role in overseeing financial reporting and auditor performance. Institutional ownership enhances external monitoring, while the risk committee contributes through improved risk oversight. These findings underscore the importance of strong governance structures in ensuring high audit quality and financial transparency in public companies.
The Effect of Return on Equity, Dividend Payout Ratio, and Debt to Asset Ratio on Retail Investor Investment Decisions Kimsen, Kimsen; Barus, Irwan Irawadi; Purnomo, Djauhar Edi; Malahayati, Rina; Sudarmanto, Eko
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2068

Abstract

This study investigates the influence of Return on Equity (ROE), Dividend Payout Ratio (DPR), and Debt to Asset Ratio (DAR) on the investment decisions of retail investors in Indonesia. Utilizing a quantitative approach, data were collected from 130 retail investors through a structured questionnaire using a Likert scale (1–5). The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) version 3. The results indicate that all three financial indicators—ROE, DPR, and DAR—have a significant positive effect on investment decisions. ROE and DPR are positively perceived by investors as indicators of profitability and income stability. Interestingly, DAR also shows a positive influence, suggesting that investors may view moderate leverage as a sign of strategic growth. The model demonstrates strong explanatory power with an R² value of 0.749, highlighting that financial performance indicators are critical determinants of investment behavior among retail investors. The findings provide valuable implications for corporate financial managers, investors, and regulators aiming to enhance transparency and investor confidence in capital markets.
Analysis of Accountants' Perceptions of the Use of Cloud Accounting in Improving the Accuracy and Efficiency of Financial Statements Arum, Mega; Kardi, Kardi; Triatmaja, Muhammad Fithrayudi; Hapsari, Nesti; Sudarmanto, Eko
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2073

Abstract

This study investigates accountants’ perceptions of the use of cloud accounting in enhancing the accuracy and efficiency of financial statements. Utilizing a quantitative research design, data were collected from 120 accountants through a structured questionnaire using a 5-point Likert scale. The data were analyzed using SPSS version 25, employing descriptive statistics, validity and reliability tests, correlation analysis, and linear regression. The results indicate that cloud accounting is perceived to significantly improve both the accuracy and efficiency of financial reporting. High correlation values and strong regression results support the positive relationship between cloud accounting usage and financial reporting quality. These findings highlight the strategic importance of cloud-based systems in modern accounting practices and support the adoption of cloud technology to improve organizational performance and transparency.
Factors Affecting the Success of Cloud-Based ERP Implementation in Manufacturing Companies in Indonesia Vandika, Arnes Yuli; Kalsum, Ummu; Wifasari, Septi
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2074

Abstract

This study investigates the factors influencing the success of cloud-based Enterprise Resource Planning (ERP) implementation in manufacturing companies in Indonesia. Using a quantitative approach, data were collected from 100 respondents directly involved in ERP implementation, including IT personnel, system users, and project managers. The study examines four key variables: top management support, user competence, system quality, and vendor support. Data were analyzed using SPSS version 25 through descriptive statistics, validity and reliability testing, and multiple linear regression analysis. The results show that all four variables significantly affect the success of ERP implementation, with top management support being the most dominant factor. These findings underscore the importance of strategic leadership, employee preparedness, system reliability, and vendor collaboration in ensuring the effectiveness of cloud-based ERP systems in Indonesia's manufacturing sector.
How Companies Manage Risk in the Supply Chain Through an ESG Approach? Purwanti, Ari; Utami, Eva Yuniarti
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2075

Abstract

This study explores how companies manage risks in their supply chains through the integration of Environmental, Social, and Governance (ESG) principles. Using a systematic literature review of 10 SCOPUS-indexed journal articles, the research identifies key ESG practices and their roles in mitigating environmental, social, and governance-related risks. The findings show that ESG-driven supply chain management enhances organizational resilience, reduces vulnerabilities, and builds stakeholder trust. Environmental risks are addressed through sustainable sourcing and green logistics; social risks are mitigated via ethical labor practices, supplier audits, and community engagement; and governance risks are managed through transparency, compliance frameworks, and technological solutions such as blockchain. However, implementation challenges remain, including inconsistent ESG standards, limited supplier visibility, and resource constraints, particularly for SMEs. The review concludes that while ESG integration is still evolving, it serves as a strategic tool for sustainable and resilient supply chain management in a globally uncertain environment.
Bibliometric Mapping of Earnings Management Research Judijanto, Loso; Ali, Fifitri
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2076

Abstract

This study presents a comprehensive bibliometric analysis of earnings management research spanning the period from 2000 to 2025. Utilizing data from the Scopus database and analytical tools in VOSviewer, the study explores the thematic structure, intellectual foundations, and collaborative networks within the field. The keyword co-occurrence analysis reveals that core concepts such as discretionary accruals, audit quality, and financial reporting quality continue to dominate the literature, while newer themes like sustainability, corporate social responsibility, and gender diversity are emerging as significant research frontiers. Temporal and density visualizations indicate a shift from traditional earnings manipulation techniques toward broader governance and ethical considerations. The co-authorship and country collaboration networks highlight influential scholars and the dominance of the United States, China, and the United Kingdom, alongside increasing contributions from emerging economies. This bibliometric mapping not only consolidates existing knowledge but also provides a strategic overview of future research directions in the evolving landscape of earnings management.
A Bibliometric Study on the Evolution of Corporate Governance Research Judijanto, Loso
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2077

Abstract

This study presents a comprehensive bibliometric analysis of corporate governance research published between 2000 and 2025, aiming to map its intellectual structure, thematic evolution, and global collaboration patterns. Utilizing data from the Scopus database and visualized through VOSviewer, the study analyzes co-authorship networks, co-citation clusters, keyword co-occurrence, and country collaborations. The findings reveal that traditional governance themes, such as board composition, ownership structure, and financial performance remain central, anchored by foundational theories like agency theory. However, there is a notable thematic shift toward emerging topics including sustainability, stakeholder engagement, social responsibility, and risk management, reflecting the growing influence of ESG considerations. Co-citation analysis identifies key intellectual contributors, while country collaboration mapping shows strong leadership from the United States and increasing engagement from emerging economies. This study provides valuable insights into the progression and diversification of corporate governance research, highlighting opportunities for more context-specific, inclusive, and future-oriented scholarly exploration.

Page 12 of 19 | Total Record : 189

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