cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yana Priyana
Contact Email
mrpyana@gmail.com
Phone
+6282115575700
Journal Mail Official
info@westscience-press.com
Editorial Address
Grand Slipi Tower, level 42 Unit G-H Jl. S Parman Kav 22-24, RT. 01 RW. 04 Kel. Palmerah Kec. Palmerah Jakarta Barat 11480
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
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 209 Documents
 17   18   19   20   21 
Examining The Relationship Between Profitability Indicators And Stock Market Valuation In Indonesian Banks Mardia, Aina; Akbar, Taufiq; Abidin, Zaenal; Akbar, Muhammad
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2210

Abstract

This study uses panel data regression with a sample size of 26 banks to investigate the impact that Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM) have on the stock prices of banking businesses that are listed on the Indonesia Stock Exchange throughout the period of 2019–2023. The results indicate that only ROE significantly influences stock prices, as it demonstrates the effectiveness of managing shareholders' equity in generating sustainable profits and acts as a crucial metric for investors evaluating a company's basic robustness and future potential. Conversely, ROA and NIM exhibited no substantial impact on stock prices, perhaps due to macroeconomic instability—exemplified by the COVID-19 pandemic—which prompted investors to prioritize external factors in their risk and return assessments. The results indicate that in times of systemic uncertainty, internal financial indicators had limited predictive capability for stock valuation, with investment decisions increasingly influenced by overarching market dynamics and external economic considerations.
Unveiling The Dynamics Of Firm Value In The Consumer Non-Cyclicals Sector: The Role Of Firm Size, Accounting Conservatism, And Tax Avoidance Darmawana, Akbar Fajar Muhammad; Sukarnob, Edy; Akbar, Taufiq
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2221

Abstract

This study examines the impact of tax avoidance, accounting conservatism, and business size affect firm value in Indonesia Stock Exchange-listed consumer non-cyclicals manufacturing from 2019 to 2023. Despite the sector's theoretical defensiveness, macroeconomic pressures and market sentiment volatility drove stock indices down, emphasizing the necessity to study corporate valuation issues. The study employs panel data regression analysis on a purposive sample of 36 companies to assess accounting conservatism through accrual-based metrics, tax avoidance via effective tax rates, and firm size using the natural logarithm of total assets, with firm value represented by price-to-book value (PBV). The findings demonstrate that accounting conservatism and tax avoidance do not significantly influence firm value, indicating that investors choose genuine profitability and growth over conservative reporting or tax techniques in this sector. Conversely, firm size positively influences firm value, likely due to larger firms’ greater operational efficiency, resource accessibility, and market reputation, despite the potential challenges of agency costs and management complexity. These findings provide valuable insights for investors and managers in consumer non-cyclicals manufacturing, emphasizing the importance of scale over accounting policies and tax avoidance in shaping market valuation under uncertain economic conditions.
Unveiling the Determinants of Audit Completion Time in the Post-Pandemic Era: A Study of Manufacturing Companies Listed on the Indonesia Stock Exchange Berlianto, Abiyuwara Wimba; Wulandari, Stepani Sisca; Akbar, Taufiq; Wijayanti, Inung
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2222

Abstract

This study seeks to analyze the impact of financial distress, company size, and Public Accounting Firm (PAF) size on audit reporting lag in manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The study employed a quantitative methodology utilizing panel data regression techniques, selecting 53 organizations chosen by purposive sampling. The investigation indicates that financial strain adversely impacts audit reporting lag, suggesting that increased financial pressure on a corporation correlates with an extended duration to finalize the audit. This discovery underscores the significant influence of a client's financial status on the promptness of audit reporting. Simultaneously, the size of the company and the size of the PAF exhibit no substantial influence on audit reporting latency, indicating that variations in operational scale or audit firm capability do not inherently affect the efficiency of the audit process. These findings provide empirical information to enhance the comprehension of the factors affecting timely audit reporting in the context of post-pandemic economic dynamics.
Implications of Fintech and High Frequency Trading (HFT) Developments on Capital Market Efficiency: A Systematic Literature Review Maghfirah, Annesa Tasya; Dzuwhandy, Mubdi; Syarifuddin, Syarifuddin; Darmawati, Darmawati
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2352

Abstract

With the rapid development of digital technology, global capital markets are undergoing a major transformation through the emergence of Financial Technology (FinTech) and High-Frequency Trading (HFT). This study aims to examine how these two technologies affect capital market efficiency in various countries. The method used was a Systematic Literature Review (SLR), examining 27 scientific articles published between 2021 and 2025 relevant to the topics of FinTech, HFT, and market efficiency. The results show that the implementation of FinTech and HFT can increase liquidity, transaction speed, and price efficiency through the use of technologies such as trading algorithms, blockchain, and automated trading systems. However, in developing markets, their impact remains limited due to limited digital infrastructure, immature regulations, and low financial literacy. Therefore, technological readiness, adaptive governance, and strong regulations are critical factors in ensuring stable and sustainable market efficiency. The implications of this study provide new insights into the role of financial technology in strengthening market efficiency and serve as a basis for policymakers and researchers in developing future digital capital markets. 
Corporate Taxation, Financial Performance, and Investment Behavior: A Bibliometric Review of the Literature Judijanto, Loso
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2406

Abstract

We do a b‍i‍bliometric analysis of‍ research at the nexus of corporate taxation, f⁠inancial perform​ance, and in⁠vestm⁠ent behav‍ior utiliz‍ing Scopus/Web of Science da​ta (19‍90–2025). P‌erf​orma‌nce metrics and science‍ map​ping (co-citation, bibliogr‍aphi​c cou‌pling, co-word, and co-authorship) elucid​ate a sys​te‍m-leve‍l core focused on investment, ta‍x systems,‌ a‌n‌d finan‍cia‍l systems, interco​nnected by themes of effective tax ra​te​s, tax avoidance, and‍ governance.‌ Intern​ational streams associa​te t⁠a​x desig‌n‍ wi⁠th fore‌ign di‌re‌ct investment and mul​tination⁠al strateg‍ies. The overlay and density viewpoints indica​te​ a transition from early capital‌-structure​ econom‍ics to contemporary issu‌es of measurement, enforcement, and inves⁠t⁠ment​ efficiency. C‍o⁠llaboration​ ne‌twor⁠ks are p⁠redominantly center⁠e⁠d‍ around a US–‌UK–German​y axis, w⁠i‌th li‍ttle South​–South connecti‌ons, indicat⁠ing ge‍og⁠raphic‍ bi⁠as and potential for expansio‍n. We pres​ent a cohesiv‌e contin​gency framework that e‍luc⁠id​ates divers‌e findings through governance quality, enforc‌ement transparency, and the struc‌tu‌r‍e of‍ enterprises' investment⁠ portfolios.‍ The‍ stu‍dy prov​ides a replica‌ble framework‌ and strateg‍y for poli‍cy assessment a​nd corporate decision-ma⁠king.
Bibliometric Mapping of Research on Tax Justice and Equity in Global Financial Systems Judijanto, Loso
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2407

Abstract

This study does an extensive bibliometric analysis of worldwide research on tax justice and equity in financial systems, utilizing data from Scopus (2010–2025) and analytical tools like VOSviewer and Bibliometrix (R-package).  The analysis delineates main themes, prominent authors, collaborative networks, and temporal research trends that influence the tax justice discourse.  The findings indicate three predominant thematic clusters: fiscal stability and global governance; sustainability and environmental taxes; and social equity within fiscal systems.  The United States, China, and Germany are prominent contributors, while the rising involvement of developing economies indicates a steady variety of viewpoints.  The collaboration networks among scholars such as Janský, Meinzer, and Cobham demonstrate a strong interaction between empirical research and the promotion of transparency.  The report emphasizes ongoing disparities in regional representation and language inclusivity while highlighting an increase in interdisciplinarity across economics, law, and governance.  This paper delineates the intellectual framework and research boundaries of tax justice, offering policymakers and scholars a strategic basis for advancing fair, sustainable, and transparent fiscal reforms worldwide.  
Integration of Corporate Social Responsibility and its Impact on The Triple Bottom Line: A Systematic Literature Review Razy, Muh. Fachrul; Bahri, Nur Alim
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2408

Abstract

In recent years, the concept of Corporate Social Responsibility (CSR) has gained increasing importance as part of a company's sustainability strategy. CSR is not only about social or philanthropic activities, but also plays a role in improving a company's overall performance through the Triple Bottom Line (TBL) framework, which encompasses profit, people, and planet. This study conducted a systematic review of various studies that discussed the influence of CSR integration on a company's success in the economic, social, and environmental fields. Key findings indicate that successful CSR implementation is highly dependent on active stakeholder engagement, good corporate governance, and sustainability risk management. However, challenges remain in consistently aligning the three TBL aspects, particularly social and environmental aspects, which tend to be neglected for economic gain. This study emphasizes the need for close collaboration between companies, governments, and communities so that CSR can provide a sustainable positive impact for all parties involved.
The Relationship between Financial Technology, Risk Perception, and Regulation on Trust in Digital Financial Services Supriandi, Supriandi; Supriadi, Adih
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2409

Abstract

This study investigates the relationship between financial technology (FinTech), risk perception, and regulation on trust in digital financial services among users in Indonesia. Using a quantitative research design, data were collected from 155 respondents who actively use digital financial platforms such as e-wallets, mobile banking, and peer-to-peer lending. The research employed a Likert-scale questionnaire and analyzed data using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results indicate that FinTech has a positive and significant effect on trust, suggesting that technological innovation, ease of use, and transparency enhance user confidence. Conversely, risk perception has a negative and significant effect, showing that security and privacy concerns reduce trust levels. Furthermore, regulation plays a positive moderating role by strengthening the impact of FinTech on trust, implying that effective regulatory oversight enhances institutional credibility and consumer protection. The model explains 68.1% of the variance in trust, reflecting its strong explanatory power. The findings contribute to the theoretical enrichment of the Technology Acceptance Model (TAM) and Institutional Trust Theory, offering practical implications for policymakers and FinTech developers to strengthen public confidence in digital financial ecosystems through innovation, transparency, and adaptive regulation.
The Influence of Financial Statement Quality, Corporate Governance, and Capital Structure on Company Value with Profitability as a Mediating Variable Sari, Titis Nistia
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2410

Abstract

This study examines the effect of financial statement quality, corporate governance, and capital structure on firm value in Indonesia, with profitability serving as a mediating variable. Using a quantitative approach, data were collected from 165 companies across multiple industrial sectors through a structured Likert-scale questionnaire. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3) to assess both direct and indirect relationships among variables. The findings reveal that financial statement quality and corporate governance have a positive and significant effect on firm value, whereas capital structure has a negative and significant effect. Profitability also plays a mediating role, strengthening the relationships between financial statement quality and corporate governance with firm value, but not between capital structure and firm value. These results confirm that transparent financial reporting, effective governance practices, and prudent capital management collectively enhance profitability and contribute to long-term value creation. The study provides empirical evidence that supports Agency Theory, Trade-Off Theory, and the Resource-Based View (RBV) in explaining firm value formation in emerging markets such as Indonesia. The practical implications emphasize the importance of improving governance mechanisms, financial reporting quality, and profitability strategies to increase investor trust and market valuation.
The Effect of Internal Auditing on Fraud Prevention in State-Owned Enterprises Andaningsih, IGP Ratih
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2412

Abstract

This study investigates the impact of internal audits on fraud prevention in Indonesian state-owned enterprises (SOEs). Using a quantitative approach, data were collected from 105 respondents consisting of internal auditors, finance officers, and managers across various SOEs. A structured questionnaire employing a five-point Likert scale was used to measure the dimensions of internal audit (independence, competence, audit quality, and management support) and fraud prevention (control effectiveness, ethical culture, and monitoring mechanisms). Statistical analysis was conducted using SPSS version 25 through descriptive statistics, classical assumption tests, and simple linear regression. The results revealed that internal audits have a significant positive effect on fraud prevention, with a determination coefficient (R²) of 0.541, indicating that internal audit explains 54.1% of the variance in fraud prevention. The findings confirm that auditor competence, audit independence, and management support play a critical role in strengthening fraud prevention systems. This study supports the Agency Theory and Fraud Triangle Theory, emphasizing internal audit as an essential governance mechanism to mitigate fraud risk and enhance accountability in SOEs. The results provide theoretical and practical insights for policymakers and management to strengthen audit practices and ethical frameworks in public sector governance.

Page 20 of 21 | Total Record : 209

 17   18   19   20   21 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 03 (2025): West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance Vol. 1 No. 02 (2023): West Science Accounting and Finance Vol. 1 No. 01 (2023): West Science Accounting and Finance