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West Science Accounting and Finance
Published by Westscience Press
ISSN : -     EISSN : -     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 10 Documents
 1 
The Effect of Profitability, Leverage and Company Size on Financial Distress with Institutional Ownership as a Moderating Variable in Restaurant, Hotel and Tourism Sector Companies Listed on the Indonesia Stock Exchange for the 2016-2020 Period Ranti Nurdiansari
West Science Accounting and Finance Vol. 1 No. 01 (2023): West Science Accounting and Finance
Publisher : Westscience Press

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Abstract

Financial distressis where the condition of financial performance is not healthy. Therefore it is important for companies to know the causes of financial distress. This study aims to determine the effect of profitability, leverage, and firm size on financial distress and also adds institutional ownership as a moderating variable. The population in this study were 34 companies with samples taken of 16 companies in the restaurant, hotel and tourism sector which were listed on the Indonesia Stock Exchange in 2016-2020. This sample was taken using a purposive sampling technique. Methods of data analysis using, descriptive analysis, classic assumption test, multiple linear regression test and also hypothesis testing. The results of this study indicate that profitability has a significant effect on financial distress with a sig value of 0.00 <0.05, leverage has a significant effect on financial distress indicated by a sig value of 0.037 <0.05, and company size does not have a significant effect on financial distress indicated by a value sig 0.476>0.05. while institutional ownership can moderate the relationship between profitability and financial distress indicated by a sig value of 0.000 <0.05, institutional ownership cannot moderate the relationship between leverage and financial distress indicated by a sig value of 0.278> 0.05, and institutional ownership cannot moderate the relationship.
Analysis Of Financial Ratios On The Level Of Financial Performance Of Pt.Indofood Sukses Makmur Tbk Ajeng Hasna Nabila; Wahyu Ramdan Kurniawan; Nita Silvia; Arti Mardianti
West Science Accounting and Finance Vol. 1 No. 01 (2023): West Science Accounting and Finance
Publisher : Westscience Press

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Abstract

The goal of this study was to ascertain PT. Indofood Sukses Makmur tbk's financial performance from 2019 to 2020. Financial report data from www.IDX.co.id was used for data analysis. The ratio is a statistical method used in this study to compare large amounts of data to determine a company's financial situation over time. The liquidity ratio, represented by the current and quick ratios, and the profitability ratio, represented by the return on assets and equity, are all utilized. Between 2019 and 2020, the Liquidity Ratio as measured by the current ratio and the Quick Ratio increased. The rise happened between 2019 and 2020 due to an increase in current assets to meet obligations. Thus, PT. Indofood Sukses Makmur tbk falls within the criteria of a good company. As measured by the gross profit margin, the profitability ratio increased from 2019 to 2020, owing to the company's efficiency in utilizing assets to generate revenue, putting the company's financial health in the "excellent" category.
The Effect of Receivable Turnover and Inventories Towards Liquidity of Cigarette Industries Rika Amalia; Alin Agustina; Zahra Prathamy; Irwan Hermawan
West Science Accounting and Finance Vol. 1 No. 01 (2023): West Science Accounting and Finance
Publisher : Westscience Press

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Abstract

The purpose of this study was to investigate the influence of accounts receivable and inventory turnover on the liquidity of firms in the tobacco sub-sector listed on the IDX from 2017 to 2019. The study employs quantitative methodologies, including secondary data from financial statements, papers, journal articles, and three example firms. The firms analyzed are those in the tobacco sector listed on the Indonesian Stock Exchange and publish annual financial reports in both Rupiah and millions. Divide net sales by average accounts receivable to determine accounts receivable turnover. Inventories turnover is defined as the ratio of sales to average inventory. Liquidity is determined using the quick ratio, computed as the product of current assets and current liabilities. The results indicated that accounts receivable turnover had no meaningful influence on liquidity when considered concurrently and partly. Inventory turnover, whether it occurs concurrently or in stages, has a substantial impact on liquidity.
The Effect Of CR, DER, And DAR On Profitability On Cigarettes Listed On The Indonesia Stock Exchange Period 2015-2017 Ripki mohamad sopian; Ardi julianto; Pace Riansyah Sitohang
West Science Accounting and Finance Vol. 1 No. 01 (2023): West Science Accounting and Finance
Publisher : Westscience Press

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Abstract

This study aims to determine the extent of the influence of the current ratio (CR), Debt to asset ratio (DAR), and Debt to equity ratio (DER) on profitability. This research was conducted on cigarette companies listed on the Indonesia Stock Exchange for 2015-2017. The sampling method used was the purposive sampling method with a total sample of 4 observations. The data used is secondary data in the form of audited financial reports registered and published by the Indonesia Stock Exchange through the website www.IDX.co.id. The analytical method used in this research is multiple linear regression analysis with the SPSS Statistics 24 tool. The descriptive statistical test is used to describe the data in the study; the classical assumption test is used to test the existence of bias estimates. The results of this study indicate that partially DAR and DER do not affect profitability while CR somewhat affects profitability. Simultaneous effects, namely CR, DAR, and DER, affect profitability. CR, DAR, and DER affect profitability by 0.541 or 54.1%, while the remaining 45.9% is influenced by other variables not examined.
The Determinants Of Profit Growth In Manufacturing Companies Food And Beverage Sub Sector Listed On The Indonesia Stock Exchange Siti Rukoyah; Rini Syahril Fauziah; Elita Melani
West Science Accounting and Finance Vol. 1 No. 01 (2023): West Science Accounting and Finance
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Abstract

This study aims to determine which variables impact the profit growth drivers of manufacturing businesses listed on the Indonesian Stock Exchange. Profit growth is the dependent variable in this study, whereas the current ratio, debt-to-equity ratio, and total asset turnover are the independent factors. The study object is based on data from 26 manufacturing businesses in the food and beverage sub-sector listed on the Indonesia Stock Exchange, with five manufacturing companies selected and sampled from that population throughout the 2017-2019 timeframe. The research was analyzed using SPSS and included the classical assumption test, linear regression analysis, t-test, f test, and coefficient of determination.
Exploring the Shift Toward Sustainable Finance and Financial Reporting: An Extensive Analysis of Emerging Trends, Research Patterns, and Implications for Global Sustainability Sari Mujiani
West Science Accounting and Finance Vol. 1 No. 02 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i02.111

Abstract

This study presents a comprehensive analysis of the shift toward sustainable finance and financial reporting, examining emerging trends, research patterns, and their implications for global sustainability. The research employs bibliometric analysis to explore the scholarly landscape, identify key areas of focus, and understand the interconnections within the field. The study analyzes publication output over time, identifies influential journals, authors, and institutions, and investigates citation networks. Through content analysis, it identifies emerging research themes and topics within sustainable finance and financial reporting. Additionally, the study explores the implications of sustainable finance and financial reporting for promoting global sustainability and sustainable development. The findings highlight a steady growth in research publications in the field, reflecting the increasing interest in sustainable finance and financial reporting. Key journals, authors, and institutions contributing to the field are identified, indicating the thought leadership and expertise in sustainable finance and financial reporting. Highly cited articles and influential authors shape the discourse and provide valuable references for further research.
Analyzing the Evolution of Auditing and Financial Insurance: Tracking Developments, Identifying Research Frontiers, and Charting the Future of Accountability and Risk Management Trinandari Prasetyo Nugrahanti
West Science Accounting and Finance Vol. 1 No. 02 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i02.119

Abstract

This research employed a bibliometric analysis to examine the evolution of financial audit and insurance, identify key developments, and determine research frontiers in the field. The analysis was conducted on a comprehensive dataset comprising scholarly articles, conference papers, and relevant publications. The data underwent preprocessing to ensure accuracy and reliability. Using VOSviewer, various analysis techniques were applied, including co-authorship analysis, citation analysis, and keyword and topic analysis. The findings revealed collaboration patterns among researchers, influential works, emerging research themes, and potential research frontiers. The results highlighted the impact of technological advancements, regulatory changes, and emerging risks on the field. The interpretation of the findings contributes to the understanding of accountability and risk management practices. The research identifies areas for further investigation, such as the integration of emerging technologies, regulatory effectiveness, and the management of emerging risks. The results provide insights into the past, present, and future trajectory of financial audit and insurance, guiding future research efforts and contributing to the advancement of accountability and risk management practices in the financial sector.
Unveiling the Transformational Impact of Digital Technologies on Accounting and Finance Fazrian Thursina
West Science Accounting and Finance Vol. 1 No. 02 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i02.131

Abstract

Digital technologies have significantly transformed the fields of accounting and finance, revolutionizing traditional practices and shaping new avenues for research and professional development. This research conducts a comprehensive bibliometric analysis to uncover the transformative impact of digital technologies on accounting and finance. Using bibliometric techniques, key trends, influential authors, and notable publications in this domain were identified. The analysis explores the interdisciplinary nature of digital technologies in accounting and finance, highlighting the integration of technologies with subfields such as financial reporting, auditing, and financial management. The findings provide valuable insights into the evolving landscape of accounting and finance in the digital age, assisting practitioners, policymakers, and researchers in understanding and harnessing the potential of digital technologies.
Examining Financial Behavior and Decision-Making: A Bibliometric Study of Trends and Insights Salwa Aulia Novitasari
West Science Accounting and Finance Vol. 1 No. 02 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i02.132

Abstract

This research paper presents a comprehensive bibliometric analysis of trends and insights related to behavioral finance and decision making. Utilizing bibliometric methods and VOSviewer software, this research examines publication trends, key themes, influential authors and institutions, research methodologies, and emerging trends in the field. The findings highlight the growing interest in behavioral finance and decision-making research, with publications increasing over time. Key themes include behavioral biases and heuristics, risk perception and decision making, financial literacy and education, socio-economic factors, and the impact of technology. Influential authors and institutions are identified, and various research methodologies, such as quantitative, qualitative, and mixed methods, are observed. Emerging trends include the application of machine learning, consideration of environmental and social factors, and behavioral interventions using digital platforms. Insights from this bibliometric study contribute to the understanding of the current state of knowledge in behavioral finance and decision-making, informing researchers, practitioners, and policymakers in their efforts to achieve better financial outcomes.
Exploring the Relationship Between Corporate Goernance Mechanism and Financial Performance : Evidence From Listed Companies Mohammad Rizky Yahya
West Science Accounting and Finance Vol. 1 No. 02 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i02.133

Abstract

This study examines, through quantitative analysis, the relationship between corporate governance practices and financial performance of a listed company in West Java, Indonesia. The research examines important financial performance measures, such as Return on Assets (ROA), Return on Equity (ROE), and Earnings per Share (EPS), using secondary data from annual reports, financial statements, and corporate governance disclosures. Various corporate governance practices are examined as independent variables, including board composition, ownership structure, CEO compensation, and audit quality. The study uses multiple regression analysis and correlation analysis to reveal significant associations between corporate governance practices and financial performance. The findings provide important insights for regulators, investors and business leaders to strengthen corporate governance standards and achieve long-term financial success in West Java's turbulent economic environment.

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