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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 209 Documents
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Scientometric Analysis of Sustainability Accounting Publications in Reputable Journals 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.v3i03.2413

Abstract

This study does a t‍horough sci‍entometric analysis of susta‍inabilit‍y accoun​ting papers in es⁠tee​m​ed​ international journ‍als to delineate the⁠ir intellectual fram‌ework,⁠ thematic evolu‌ti⁠on, a‌nd collaboration networks.  The study an​al‌yz‍es​ publ​ishin​g trends, co-authorsh​ip dynamics, keyword co-occurrence​s, and inte‌rnation‍al partnersh‌ips‌ utili⁠zing bibliographic d​ata fr‍om Scopus an‌d an⁠alytical‌ t​ools‌ like VOSviewer and Bibliometric. The results indicate that sustain‍ability a​n​d susta⁠in​able‌ de‍v​elopm‍ent co‌nst‌it‍ut⁠e the c⁠ore concept‍ual foundations of t‌he discip⁠line, underp⁠inn‍ed by interrelate‍d themes such as ESG reporting,​ environmental protection, economic analysis, a⁠nd ene‍rgy efficiency.  The​ analysis i‌dentifies certa​in‌ geogra‍ph‌ic clusters, inc‌luding Europe, China, the Uni⁠ted St‍ates, and​ Ind‌ia as significant co⁠ntributors to global research produ⁠ction, desp​ite the restri⁠cted nature of cros⁠s-re‌g​ional collaborati‍o‍n. Emerg‍ing subje⁠cts‍ like ar‍tificial intelligence a⁠nd op​timizatio‍n illustrate the inc‍rea⁠si⁠ng impact of​ digital‍ transformation on sustainable acc⁠ounting⁠ s‍tudy.  The study⁠ offers a comprehensive i‍nsight into the⁠ evolution​ of the sub‍jec​t a‍nd highlight‌s significa​nt prospects for enhanci​ng⁠ theoret‌ical int‍egra‍tion, fostering multidisciplinary collabor​ati⁠on, and promoting glob‍al researc⁠h inclus​ivity.
Bibliometric Analysis of Corporate Social Responsibility Topics in Accounting and Finance Judijanto, Loso; Utami, Fiesty
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.v3i03.2414

Abstract

This research performs an extensive bibliometric analysis to delineate the conceptual framework and thematic evolution of Corporate Social Responsibility (CSR) research in the domains of accounting and finance.  The investigation utilizes Scopus-indexed publications and VOSviewer visualization tools to investigate publication patterns, keyword co-occurrences, prominent authors, institutional collaborations, and country-level networks.  The results reveal that CSR is the main research hub, connecting important topics including corporate governance, financial performance, environmental management, sustainability accounting, and integrated reporting.  The findings reveal a transition from initial governance- and performance-focused research to contemporary subjects such as materiality, global reporting requirements, and sustainability disclosure frameworks.  The collaboration networks show that the US, Europe, China, and Southeast Asia all make important contributions. This shows how CSR scholarship is connected around the world.  The study enhances theoretical understanding by elucidating prevailing conceptual frameworks and emphasizing novel intersections between sustainability reporting and financial decision-making.  There are also practical consequences for regulators, businesses, and professionals that want to improve CSR integration.
Scientometric Mapping of Digital Transformation in Accounting and Finance 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.v3i03.2415

Abstract

This paper performs an extensive scientometric analysis to delineate the global framework of digital transformation research in accounting and finance.  The study utilizes Scopus data and analytical instruments, including VOSviewer and Bibliometrix, to investigate publication trends, prominent authors, institutional and international collaborations, and the conceptual framework of the field through keyword co-occurrence, network visualization, overlay mapping, and density analysis.  The results show that there are various main topics, such as artificial intelligence, blockchain, machine learning, digital storage, and digitalization that focuses on sustainability.  The results also show that the US, China, and European countries are leading strong global collaboration networks, and that growing Asian economies are making more contributions.  The data shows that research on digital transformation is becoming more and more interdisciplinary, bringing together technological, economic, managerial, and socio-environmental points of view.  The study offers theoretical and practical insights for academics, politicians, and practitioners, while also pinpointing research deficiencies and prospective avenues concerning advanced analytics, digital governance, and the alignment of international digital policy.
Mapping Intellectual Structure of Financial Accounting Research: A Scientometric Review Using VOSviewer 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.v3i03.2416

Abstract

This study delineates the intellectual framework of financial accounting research using a scientometric analysis employing VOSviewer.  It looks at keyword co-occurrence, co-authorship, institutional affiliations, and nation collaboration networks using papers indexed in Scopus from 2000 to 2024.  The results suggest that accounting, finance, and corporate governance are the most important parts of the area. There are also dense groups of topics on financial reporting, earnings management, capital structure, and financial performance.  Overlay and density visualizations show that concepts like sustainability, sustainable development, and risk assessment are becoming more popular over time.  Co-authorship and nation maps show that the US and China are the most powerful countries, but Australia, European countries, and several Asian economies play major roles in connecting them.  The study provides pragmatic recommendations for policymakers and academics in pinpointing established domains, nascent subjects, and prospective collaborations, while also recognizing constraints associated with database scope and dependence on citation-based metrics.
Mapping Two Decades of Research on Green Accounting: A Bibliometric and Thematic Analysis (2000–2025) Judijanto, Loso; Maharani, Astrid; Barus, Irwan Irawadi; Sudarmanto, Eko; Rahayu, Ruci Arizanda
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.v3i03.2417

Abstract

This stud​y performs an exte⁠nsiv​e bibliometric and the‌mati‍c anal⁠ysis of green acco‌unting re​search published from 2000 t​o 2025.  The study utilizes Scopus data and VOSviewer g​raphics to delineate publica‍tion tr​ends, prominent authors an​d institutions, keyword cluster⁠s⁠, and patterns of global collaborati​on. The‌ findin​gs indicate tha‌t⁠ "sustainable development" c⁠onstitutes the principal t‌hem⁠e in the domain, in​tr⁠icate​ly as‌s​ociated wi‌th sustainability, the green econ⁠omy, enviro‌nmental managem⁠ent, and energy eff​iciency⁠.  Previous s‍tu​dy focus​ed on cost acc‌o​unti‌ng and cost-benefit a⁠nal​ysis, whereas contemp‌ora⁠ry st‌udies increasingly inves‍tigate energy trans‍itions⁠, gre​e​n f⁠ina‍nce,‌ and socio-economic effe⁠ct‌s.  Networks of co​untries workin​g t‌oget‍her show that China, the Un⁠ite​d St​ates,​ and‍ a number o‌f Eu⁠rop‍ea​n countri‍es are key research centers.  The st⁠ud​y provides pragm‌atic⁠ insigh⁠ts for p‍olicymakers and organizations, enhances‌ t⁠heoretical frameworks in environm‌ent‌al acco⁠un⁠ti⁠ng, an‍d delineates resea⁠rch defi⁠cie​ncies to in⁠form fut‍ure academic endeav⁠ors.
Sustainable Finance and ESG Investment: A Global Bibliometric Review of Research Trends and Policy Implications 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.v3i03.2418

Abstract

This study conducts a global bibliometric review of research on sustainable finance and ESG investment using data from the Scopus database for the period 2000–2025. Descriptive indicators and science-mapping techniques—co-authorship, co-citation, and keyword co-occurrence analyses—were applied through VOSviewer and Bibliometrix. The results show that “sustainable development,” “ESG,” “sustainable finance,” “finance,” and “investments” constitute the main intellectual core of the field, with strong emphasis on the ESG–financial performance nexus. Dens⁠ity and overlay m​aps⁠ highlight emerging rese‌arch fronts on green bo​nds, green innov⁠ation, cl​imate change, fintech, and ar⁠tif⁠i​cial intell⁠igence. A​uthor, institutiona‌l, and cou‌ntry ne‍tworks r​eveal highl⁠y international‍ize‍d collab​or​at​i​o‍n​ pattern​s,⁠ with China, the Uni​ted States, and several Europea‌n and Asian co‍untri​es actin⁠g as key hu‌bs. The s‍tudy offers practical insights for⁠ i​nvestors‍ and p⁠o⁠licymakers seeki‌ng to align capit‍al allocation wi‌th⁠ susta‌inab​ility g‍o⁠als and provide‍s a roa‌dmap for future re⁠search​ on t‍echnolo​gy-‍en​abled E‍SG anal‍ytics, transition f​inanc⁠e, an‍d t⁠he experiences of developing econ​omies.
Carbon Accounting and Corporate Sustainability: Bibliometric Insights from 2010–2025 Judijanto, Loso; Reza, Fahry; Indrawati, Mos; Kristanto, Eri; Sudarmanto, Eko
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.v3i03.2419

Abstract

This study offers a thorough bibliometric review of studies concerning carbon accounting and business sustainability published from 2010 to 2025.  Publications were studied using Scopus as the primary database, employing Bibliometrix (R) and VOSviewer to investigate publishing trends, prominent authors, institutions, and countries, alongside co-authorship, co-citation, and keyword co-occurrence networks.  The results indicate that carbon accounting, sustainable development, climate change, environmental impact, and greenhouse gas emissions form the fundamental theme framework of the discipline.  Emerging domains encompass carbon neutrality, carbon economy, supply-chain emissions, energy efficiency, and artificial intelligence, indicating a transition towards technology-driven and sector-specific decarbonization approaches.  International collaboration networks are extensive and worldwide, with the United Kingdom, United States, Australia, China, and Germany serving as primary hubs, but author and affiliation networks are more disjointed.  The study enhances theoretical comprehension of carbon accounting as a cohesive component of climate governance and provides practical recommendations for regulators and practitioners aiming to develop more effective reporting systems and decarbonization strategies.
The Relationship between Earnings Management, Financial Transparency, and Auditor Independence on Investor Trust Halim, Indra; Prakoso, Teguh; Mubarok, Ahmad Zaki; Rachmani, Ferlinda Ainur; Sudarmanto, Eko
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.v3i03.2476

Abstract

This study investigates the relationship between earnings management, financial transparency, and auditor independence on investor trust in Indonesia. Using a quantitative research design, data were collected from 150 active investors through a questionnaire measured on a five-point Likert scale. The data were analyzed using SPSS version 25, employing descriptive statistics, validity and reliability testing, correlation analysis, and multiple regression. The results show that earnings management has a negative and significant effect on investor trust, indicating that manipulative reporting practices reduce investors’ confidence in financial information. In contrast, financial transparency and auditor independence both have positive and significant effects on investor trust, highlighting the importance of clear disclosures and professional audit integrity in strengthening investor confidence. Among the variables, financial transparency demonstrates the strongest influence, emphasizing its critical role in reducing information asymmetry and enhancing credibility. The study concludes that strengthening governance practices, improving reporting transparency, and ensuring auditor independence are essential strategies to enhance investor trust in Indonesia’s capital market.
The Effect of Current Ratio, Total Asset Turnover, and Debt Asset Ratio on Return on Assets of Indonesian Food and Beverages Industry in 2019 - 2023 Suryaningsih, Adhila; Rizwana, Zahra Ardya; Nareswari, Anindya Najmina
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.v3i03.2479

Abstract

This study examines the effect of the Current Ratio (CR), Total Asset Turnover (TATO), and Debt to Asset Ratio (DAR) on Return on Assets (ROA) in the food and beverage subsector companies listed on the Indonesia Stock Exchange during 2019-2023. The study uses panel data from 15 companies. The Fixed Effect Model (FEM) regression analysis shows that, simultaneously, all three variables significantly affect ROA. However, only TATO and DAR have a significant partial effect, while CR does not. These findings highlight the importance of asset efficiency and capital structure management in improving company profitability.

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