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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 211 Documents
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Determinants of Original Local Government Revenue In North Sumatera Province Bella Sapira; Shita Tiara; Rizqy Fadhlina Putri
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.145

Abstract

The amount of Original Local Government Revenue has increased and decreased every year, in 2020 where the economy in Indonesia was heavily affected by the Covid-19 Pandemic, Original Local Government Revenue has decreased by 6 percent from 2019. The objective of the research was to determine the effect of GRDP, total population, number of labor forces, regional taxes, results of management of separated regional assets, and other legal Original Local Government Revenue toward Original Local Government Revenue of North Sumatra Province. North Sumatera Province is the population in this research. The sample selection method was to use a saturated sampling technique. Secondary data was to use panel data consisting of 2019 to 2021. Data analysis was to use multiple linear regression analysis. The results of the research stated that partially GRDP had a significant effect on Original Local Government Revenue, partially Population had a significant effect on Original Local Government Revenue, partially the number of workforce had no effect on Original Local Government Revenue, partially Regional Tax had a significant effect on Original Local Government Revenue, partially the results of management of separated regional assets did not affected Original Local Government Revenue, partially other Legal Original Local Government Revenue did not affect Original Local Government Revenue. Simultaneously the variables of GRDP, total population, number of labor force, regional taxes, results of management of separated regional assets, other legal Original Local Government Revenue affected Original Local Government Revenue. It is hoped that the government could explore more other sources of Original Local Government Revenue to support sources of financing from the region itself.
To Explore the Risk and Return Performance for REITs Investment in Malaysia Wee Win Yeoh
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.228

Abstract

The rising popularity in investing in REITs investment had been increasing and capturing the preference among the Malaysian investors. This had addressed the problem statement for the study to further explore the study where the research is targeted to explore the risk and return performance for the REITs investment in Malaysia. With this, the quantitative study method had been suggested to explore the trend of the data input based on the timeline of 2013 to 2022 to explore the relevance performance of the REITs investment through eight different REITs collected for the sample study. In addition, the KLSE market index is included to explore the relationship against the REITs investment as well as providing comparative analysis to identify the discrepancies for the coefficient of variation performance with the REITs investment. The research findings had showed that the KLSE market index tends to provide significant positive impact towards the performance of the REITs investment return. Besides, the risk and return concept failed to showed the consistency to apply into the REITs investment and the comparative analysis unveiled the higher performance from REITs investment against the KLSE market index performance. The conclusion of the study had been drawn identifying the significant contribution towards the academic literature review as well as the future reference for investors when deciding to invest into REITs investment in Malaysia.
Islamic Corporate Social Responsibility Disclosure, Profitability, and Visibility of Sharia Commercials Bank in Indonesia Denara Akmal
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.332

Abstract

The purpose of this study is to analyze the effect of profitability and visibility on Islamic Corporate Social Responsibility Disclosure (ICSRD) of Islamic Commercial Banks in Indonesia for the period 2020 – 2022. This research is a quantitative study using secondary data from the Islamic Commercial Bank's Annual Reports and Sustainability Reports. The effects are examined based on content analysis of 9 Islamic Commercial Banks in Indonesia using a purposive sampling technique. The results showed that profitability and visibility simultaneously had a significant effect on the ICSRD of Islamic Commercial Banks in Indonesia for the period 2020 – 2022. However, partially the profitability did not affect ICSRD. Meanwhile, the visibility has a significant effect on ICSRD partially. The results of this study are expected to provide a reference for Islamic Commercial Banks policymakers to always improve the ICSR to maintain customer confidence in the operations of Islamic Commercial Banks in Indonesia.
Analysis of the Effect of Accounting Information Quality, Institutional Ownership, and Financial Performance on Capital Market Reaction: A Case Study on Company XYZ on the Indonesia Stock Exchange Fithriah Napu; Ridwansyah Ridwansyah; Sukardi Sukardi; Efendi Sugianto
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.366

Abstract

This research investigates the interplay between accounting information quality, institutional ownership, financial performance, and capital market reactions within the context of the Indonesia Stock Exchange (IDX). Employing Structural Equation Modeling with Partial Least Squares (SEM-PLS), a diverse sample of IDX-listed companies spanning various sectors, sizes, and leverage levels was analyzed. The measurement model assessment confirmed the reliability and validity of selected indicators, while the structural model revealed significant positive relationships between accounting information quality and institutional ownership with capital market reactions. Surprisingly, financial performance did not show a direct impact on market reactions. The model exhibited a good fit, explaining 60.2% of the variance in capital market reactions. Implications for investors and corporate decision-makers are discussed, emphasizing the strategic importance of transparent reporting and attracting institutional investors. Limitations include cross-sectional data and potential endogeneity concerns. This research contributes to the understanding of market dynamics in the Indonesian context and suggests avenues for future exploration.
The Effect of Audit Quality, Auditor Independence, and Financial Reporting Transparency on Internal Control Effectiveness: A Case Study of a Public Company in Indonesia Trinandari Prasetyo Nugrahanti; Eko Sudarmanto; Mega Andani; Loso Judijanto
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.370

Abstract

This study investigates the intricate dynamics of corporate governance in publicly traded companies in Indonesia, focusing particularly on the interaction of Audit Quality, Auditor Independence, Financial Reporting Transparency, and Internal Control Effectiveness. The present study showcases the development of a comprehensive measurement model, hence offering empirical support for the reliability and validity of the chosen constructs. The utilization of structural equation modeling reveals statistically significant positive correlations, indicating that heightened levels of Audit Quality, Auditor Independence, and Financial Reporting Transparency are associated with enhanced Internal Control Effectiveness. The model fit assessment confirms the adequacy of the proposed structural equation model in capturing the observed covariance structure. The explained variance in Internal Control Effectiveness highlights the substantial impact of these governance elements. These findings offer valuable insights for stakeholders and policymakers seeking to fortify corporate governance practices in the Indonesian business landscape.
Exploration of Bibliometric Research in Accounting Information: Trends and Challenges Siska Aprianti; Sulaiman Efendi Siregar; Loso Judijanto; Indah Wati
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.394

Abstract

This paper explores the changing environment of research trends and problems in accounting information through a thorough bibliometric analysis. With the aid of sophisticated visualization tools such as Vosviewer and the databases Scopus and Web of Science, we examine a selected dataset of academic papers from 1963 to 2023. Within the domain, our analysis reveals topic clusters, keyword occurrences, collaborative networks, and influential works. Interdisciplinarity is highlighted by collaborative networks, which highlight the increasing convergence of accounting, finance, economics, and technology. Citation analysis identifies important works that have influenced the subject and provides insights into long-lasting contributions. Thematic clusters offer academics a way to navigate a variety of study frontiers, from the complex relationships between accounting standards and the capital market to the revolutionary impact of technology. The continuous emphasis on accounting information systems is highlighted by keyword occurrence analysis, which also reveals new themes like big data and the internet. The amalgamation of these discoveries functions as a guide for academics, professionals, and decision-makers, directing forthcoming research projects towards domains of importance, novelty, and cross-disciplinary investigation.
Bibliometric Analysis of the Development of International Accounting Research: A Review of the Literature in the Last Two Decades Loso Judijanto; Trinandari Prasetya Nugrahanti; Hasan Ashari; Sri Adella Fitri
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.396

Abstract

This research conducts a bibliometric analysis to examine the development of international accounting research over the past two decades. Utilizing a quantitative approach, we explore clusters, highly cited publications, and keyword occurrences within the literature. The analysis reveals six distinct clusters, each highlighting key themes such as challenges in the accounting profession, financial accounting practices, cultural influences, governance dynamics, and value relevance. Additionally, the study identifies highly cited publications that have significantly influenced the international accounting discourse, offering insights into pivotal works that have shaped the field. Keyword analysis further unveils prevalent and less explored themes, with terms like "Firm," "Market," and "Accountant" emerging prominently. The abstract concludes by discussing the implications for future research, emphasizing potential avenues for exploration and the need for a nuanced understanding of the multifaceted landscape of international accounting.
Analysis of the Effect of Tax Compliance, Tax Avoidance, and Financial Reporting Quality on Company Financial Performance: A Case Study on a Manufacturing Company in Indonesia Sri Adella Fitri; Eko Sudarmanto; Nabila Azura Qothrunnada; Pitri Wahyuni
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.402

Abstract

This research investigates the intricate relationships among tax compliance, tax avoidance, financial reporting quality, and corporate financial performance in Indonesian manufacturing companies. Employing a quantitative approach, data were collected from 150 companies and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The study found robust positive associations between tax compliance and financial reporting quality with corporate financial performance. Furthermore, a nuanced relationship emerged between tax avoidance and financial performance, highlighting the importance of moderation. The empirical findings offer valuable insights for practitioners, policymakers, and academics seeking to understand the dynamics of tax-related activities and financial outcomes in the Indonesian manufacturing sector.
The Effect of Financial Attitude on Financial Satisfaction with Financial Management as Mediator: Empirical Evidence on Gen Z in Karawang Fitri Novilia; Syifa Pramudita Faddila; Budi Supriatono Purnomo; Imas Purnamasari
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.419

Abstract

The Indonesian population, especially Generation Z, still faces challenges in managing their finances, both in the present and the future. This issue arises due to a lack of knowledge about financial investment. The objective of this research is to assess the financial level of Generation Z using a questionnaire filled out by 96 respondents. The independent variables involve financial attitudes, the intervention variable is financial management, and the dependent variable in this study is financial satisfaction. The data analysis technique used is descriptive analysis. The results of the descriptive analysis indicate that financial attitudes are categorized as excellent, financial management is categorized as good, and financial satisfaction is categorized as good.
MSMEs Tax Reform for Financial Sustainability: Financial Literacy, Financial Capability and Capital Structure Sri Hartaty; Anggeraini Oktarida
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.v2i01.438

Abstract

In light of tax sector reforms, this study explores the dynamics of Micro, Small, and Medium-Sized Enterprises (MSMEs), with a particular emphasis on the impact of capital structure, financial literacy, and financial aptitude on these businesses' long-term viability. Structural Equation Modelling with Partial Least Squares (SEM-PLS) analysis was performed on a sample of 231 MSMEs. The findings show a strong positive correlation between capital structure and financial sustainability, financial literacy and capability, and financial capability and capital structure. For educators, practitioners, and policymakers looking to improve MSMEs' financial resilience in the face of changing tax sector reforms, the study offers insightful information.

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