West Science Accounting and Finance
type: channel
description: 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.
publisher: Westscience Press
language: en
publication name: West Science Accounting and Finance
issn: 2986-9404
items: Carbon Accounting and Corporate Sustainability: Bibliometric Insights from 2010–2025
items: Sustainable Finance and ESG Investment: A Global Bibliometric Review of Research Trends and Policy Implications
items: Mapping Two Decades of Research on Green Accounting: A Bibliometric and Thematic Analysis (2000–2025)
items: Mapping Intellectual Structure of Financial Accounting Research: A Scientometric Review Using VOSviewer
items: Scientometric Mapping of Digital Transformation in Accounting and Finance
items: Bibliometric Analysis of Corporate Social Responsibility Topics in Accounting and Finance
items: Scientometric Analysis of Sustainability Accounting Publications in Reputable Journals
items: The Effect of Internal Auditing on Fraud Prevention in State-Owned Enterprises
items: The Influence of Financial Statement Quality, Corporate Governance, and Capital Structure on Company Value with Profitability as a Mediating Variable
items: The Relationship between Financial Technology, Risk Perception, and Regulation on Trust in Digital Financial Services
items: Integration of Corporate Social Responsibility and its Impact on The Triple Bottom Line: A Systematic Literature Review
items: Bibliometric Mapping of Research on Tax Justice and Equity in Global Financial Systems
items: Corporate Taxation, Financial Performance, and Investment Behavior: A Bibliometric Review of the Literature
items: Implications of Fintech and High Frequency Trading (HFT) Developments on Capital Market Efficiency: A Systematic Literature Review
items: The Influence of Competition, Project Characteristics, and Provider Capacity on Tender Bidding for Construction Works in Jember Regency Government
items: Fiscal Reconciliation Analysis of Commercial Financial Statements
items: Family Financial Education and Financial Literacy: Improving Personal Financial Management for Generation Z Students
items: A Scientometric Analysis of Audit Quality Studies Using VOSviewer
items: Scientific Mapping of Sharia Accounting Research: A Scientometric Analysis Using VOSviewer on Global Publications (2000-2025)
items: A Bibliometric Study on the Evolution of Corporate Governance Research
items: Bibliometric Mapping of Earnings Management Research
items: How Companies Manage Risk in the Supply Chain Through an ESG Approach?
items: Factors Affecting the Success of Cloud-Based ERP Implementation in Manufacturing Companies in Indonesia
items: Analysis of Accountants' Perceptions of the Use of Cloud Accounting in Improving the Accuracy and Efficiency of Financial Statements
items: The Effect of Return on Equity, Dividend Payout Ratio, and Debt to Asset Ratio on Retail Investor Investment Decisions
items: Effect of Audit Committee, Institutional Ownership, and Risk Committee on Audit Quality of Public Companies
items: 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
items: Evaluating Factors Influencing Auditor Switching: Insights from Indonesian Manufacturing Firms
items: Successful Implementation Model of Risk Management and Risk Based Internal Audit in Era Digital
items: Dynamics Of ASN Tax Compliance in the Transition of Higher Education To PTN-BH Status

Carbon Accounting and Corporate Sustainability: Bibliometric Insights from 2010–2025
type: item
description: 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.
subject: Articles
  topic: section
subject: carbon accounting
  topic: keywords
subject: corporate sustainability
  topic: keywords
subject: bibliometric analysis
  topic: keywords
subject: climate change
  topic: keywords
subject: carbon neutrality
  topic: keywords
subject: sustainability reporting
  topic: keywords
subject: greenhouse gas emissions
  topic: keywords
creator: Loso Judijanto
creator: Fahry Reza
creator: Mos Indrawati
creator: Eri Kristanto
creator: Eko Sudarmanto
rights: Copyright (c) 2025 Loso Judijanto, Fahry Reza, Mos Indrawati, Eri Kristanto, Eko Sudarmanto https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 541
ending page: 554
doi: 10.58812/wsaf.v3i03.2419

Sustainable Finance and ESG Investment: A Global Bibliometric Review of Research Trends and Policy Implications
type: item
description: 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.
subject: Articles
  topic: section
subject: sustainable finance
  topic: keywords
subject: ESG investment
  topic: keywords
subject: bibliometric analysis
  topic: keywords
subject: green bonds
  topic: keywords
subject: green innovation
  topic: keywords
subject: climate finance
  topic: keywords
creator: Loso Judijanto
rights: Copyright (c) 2025 Loso Judijanto https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 529
ending page: 540
doi: 10.58812/wsaf.v3i03.2418

Mapping Two Decades of Research on Green Accounting: A Bibliometric and Thematic Analysis (2000–2025)
type: item
description: 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.
subject: Articles
  topic: section
subject: green accounting
  topic: keywords
subject: sustainable development
  topic: keywords
subject: bibliometric analysis
  topic: keywords
subject: environmental management
  topic: keywords
subject: sustainability reporting
  topic: keywords
subject: VOSviewer
  topic: keywords
creator: Loso Judijanto
creator: Astrid Maharani
creator: Irwan Irawadi Barus
creator: Eko Sudarmanto
creator: Ruci Arizanda Rahayu
rights: Copyright (c) 2025 Loso Judijanto, Astrid Maharani, Irwan Irawadi Barus, Eko Sudarmanto, Ruci Arizanda Rahayu https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 515
ending page: 528
doi: 10.58812/wsaf.v3i03.2417

Mapping Intellectual Structure of Financial Accounting Research: A Scientometric Review Using VOSviewer
type: item
description: 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.
subject: Articles
  topic: section
subject: financial accounting
  topic: keywords
subject: Scientometric Analysis
  topic: keywords
subject: VOSviewer
  topic: keywords
subject: Intellectual structure
  topic: keywords
subject: corporate governance
  topic: keywords
subject: sustainability
  topic: keywords
subject: co-authorship
  topic: keywords
subject: country collaboration
  topic: keywords
creator: Loso Judijanto
rights: Copyright (c) 2025 Loso Judijanto https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 501
ending page: 514
doi: 10.58812/wsaf.v3i03.2416

Scientometric Mapping of Digital Transformation in Accounting and Finance
type: item
description: 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.
subject: Articles
  topic: section
subject: Digital transformation
  topic: keywords
subject: Accounting
  topic: keywords
subject: Finance
  topic: keywords
subject: Scientometric analysis
  topic: keywords
subject: Artificial intelligence
  topic: keywords
subject: Blockchain
  topic: keywords
subject: Machine learning
  topic: keywords
subject: VOSviewer
  topic: keywords
subject: bibliometrics
  topic: keywords
subject: Sustainability
  topic: keywords
subject: Global research collaboration
  topic: keywords
creator: Loso Judijanto
rights: Copyright (c) 2025 Loso Judijanto https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 488
ending page: 500
doi: 10.58812/wsaf.v3i03.2415

Bibliometric Analysis of Corporate Social Responsibility Topics in Accounting and Finance
type: item
description: 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.
subject: Articles
  topic: section
subject: Corporate Social Responsibility
  topic: keywords
subject: Sustainability Accounting
  topic: keywords
subject: ESG
  topic: keywords
subject: Bibliometric Analysis
  topic: keywords
subject: Integrated Reporting
  topic: keywords
subject: Corporate Governance
  topic: keywords
subject: Financial Performance
  topic: keywords
creator: Loso Judijanto
creator: Fiesty Utami
rights: Copyright (c) 2025 Loso Judijanto, Fiesty Utami https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 393
ending page: 406
doi: 10.58812/wsaf.v3i03.2414

Scientometric Analysis of Sustainability Accounting Publications in Reputable Journals
type: item
description: 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.
subject: Articles
  topic: section
subject: Sustainability Accounting
  topic: keywords
subject: Scientometric Analysis
  topic: keywords
subject: Sustainability Reporting
  topic: keywords
subject: ESG
  topic: keywords
subject: Sustainable Development.
  topic: keywords
creator: Loso Judijanto
rights: Copyright (c) 2025 Loso Judijanto https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 461
ending page: 473
doi: 10.58812/wsaf.v3i03.2413

The Effect of Internal Auditing on Fraud Prevention in State-Owned Enterprises
type: item
description: 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.
subject: Articles
  topic: section
subject: Internal Audit
  topic: keywords
subject: Fraud Prevention
  topic: keywords
subject: State-Owned Enterprises
  topic: keywords
subject: Agency Theory
  topic: keywords
subject: SPSS Analysis
  topic: keywords
creator: IGP Ratih Andaningsih
rights: Copyright (c) 2025 IGP Ratih Andaningsih https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 437
ending page: 446
doi: 10.58812/wsaf.v3i03.2412

The Influence of Financial Statement Quality, Corporate Governance, and Capital Structure on Company Value with Profitability as a Mediating Variable
type: item
description: 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.
subject: Articles
  topic: section
subject: Financial Statement Quality
  topic: keywords
subject: Corporate Governance
  topic: keywords
subject: Capital Structure
  topic: keywords
subject: Profitability
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Titis Nistia Sari
rights: Copyright (c) 2025 Titis Nistia Sari https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 376
ending page: 392
doi: 10.58812/wsaf.v3i03.2410

The Relationship between Financial Technology, Risk Perception, and Regulation on Trust in Digital Financial Services
type: item
description: 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.
subject: Articles
  topic: section
subject: Financial Technology
  topic: keywords
subject: Risk Perception
  topic: keywords
subject: Regulation
  topic: keywords
subject: Trust
  topic: keywords
subject: Digital Financial Services
  topic: keywords
creator: Supriandi Supriandi
creator: Adih Supriadi
rights: Copyright (c) 2025 Supriandi Supriandi, Adih Supriadi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 360
ending page: 375
doi: 10.58812/wsaf.v3i03.2409

Integration of Corporate Social Responsibility and its Impact on The Triple Bottom Line: A Systematic Literature Review
type: item
description: 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.
subject: Articles
  topic: section
subject: Integration of Corporate Social Responsibility
  topic: keywords
subject: Triple Bottom Line
  topic: keywords
subject: Systematic Literature Review (SLR)
  topic: keywords
creator: Muh. Fachrul Razy
creator: Nur Alim Bahri
rights: Copyright (c) 2025 Muh. Fachrul Razy, Nur Alim Bahri https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 389
ending page: 404
doi: 10.58812/wsaf.v3i03.2408

Bibliometric Mapping of Research on Tax Justice and Equity in Global Financial Systems
type: item
description: 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.
subject: Articles
  topic: section
subject: Tax Justice
  topic: keywords
subject: Fiscal Equity
  topic: keywords
subject: Global Finance
  topic: keywords
subject: Bibliometric Mapping
  topic: keywords
subject: Sustainability
  topic: keywords
subject: Fiscal Governance
  topic: keywords
subject: Collaboration Networks
  topic: keywords
subject: VOSviewer
  topic: keywords
creator: Loso Judijanto
rights: Copyright (c) 2025 Loso Judijanto https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 374
ending page: 388
doi: 10.58812/wsaf.v3i03.2407

Corporate Taxation, Financial Performance, and Investment Behavior: A Bibliometric Review of the Literature
type: item
description: 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.
subject: Articles
  topic: section
subject: corporate taxation
  topic: keywords
subject: effective tax rate
  topic: keywords
subject: tax avoidance
  topic: keywords
subject: financial performance
  topic: keywords
subject: investment efficiency
  topic: keywords
subject: capital structure
  topic: keywords
subject: foreign direct investment
  topic: keywords
subject: governance
  topic: keywords
subject: bibliometrics
  topic: keywords
subject: science mapping
  topic: keywords
creator: Loso Judijanto
rights: Copyright (c) 2025 Loso Judijanto https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 360
ending page: 373
doi: 10.58812/wsaf.v3i03.2406

Implications of Fintech and High Frequency Trading (HFT) Developments on Capital Market Efficiency: A Systematic Literature Review
type: item
description: 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.
subject: Articles
  topic: section
subject: FinTech
  topic: keywords
subject: High-Frequency Trading
  topic: keywords
subject: Market Efficiency
  topic: keywords
subject: Capital Market
  topic: keywords
subject: SLR
  topic: keywords
creator: Annesa Tasya Maghfirah
rights: Copyright (c) 2025 Annesa Tasya Maghfirah https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 322
ending page: 344
doi: 10.58812/wsaf.v3i03.2352

The Influence of Competition, Project Characteristics, and Provider Capacity on Tender Bidding for Construction Works in Jember Regency Government
type: item
description: This study aims to analyze the influence of competition, project characteristics, and provider capacity on the decision of construction service providers in bidding for tenders in Jember Regency. The approach used was quantitative with an explanatory study. The data analysis technique used was Structural Equation Modelling–Partial Least Squares (SEM-PLS) through the SmartPLS 4.0 application. Data were collected through a questionnaire from 100 respondents determined using the Lemeshow formula. The results of the study showed that the three independent variables significantly influence the tender bidding variable. Competition has a positive influence, indicating that healthy competition encourages providers' participation. Project characteristics also have a positive influence, where informative and realistic project specifications increase the providers' interests. Provider capacity indicates that internal readiness, such as experiences, resources, and financial capability, is the main determinant of participation in a tender. Implication of this finding highlights the need for preparing a transparent tender document and increasing provider capacity to support the effectiveness of the procurement process. This study contributes to the development of an evaluation model for provider participation in public sector construction procurement and as a reference for more competitive and integrated procurement policies.
subject: Articles
  topic: section
subject: Competition
  topic: keywords
subject: Project Characteristic
  topic: keywords
subject: Provider Capacity
  topic: keywords
subject: Tender Bidding
  topic: keywords
subject: SEM-PLS
  topic: keywords
creator: Karina Aprilia Permatasari
creator: Nining Ika Wahyuni
creator: Ririn Irmadariyani
rights: Copyright (c) 2025 Karina Aprilia Permatasari, Nining Ika Wahyuni, Ririn Irmadariyani https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 345
ending page: 359
doi: 10.58812/wsaf.v3i03.2200

Fiscal Reconciliation Analysis of Commercial Financial Statements
type: item
description: Fiscal reconciliation is carried out to overcome the difference in perception between accounting by determining the taxation of income and expense accounts. The purpose of this study is to find out whether the fiscal correction is appropriate based on the tax provisions on income and expense accounts in the financial statements. To find out the basis for calculating taxable income as the basis for calculating taxes payable and to find out how to prepare a fiscal reconciliation report in more detail. This research was conducted on Agricultural Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2023. The sample used in this study is 4 companies, namely PT Bisi International Tbk, PT PP London Sumatra Indonesia Tbk, PT Sinar Mas Agro Resources and Technology Tbk and PT Tunas Baru Lampung Tbk. The sample selection uses the purposive sampling method with the analysis method used, namely descriptive and comparative with the empirical study method, which describes a phenomenon/event systematically as it is. The results of the research on fiscal corrections made by agricultural sub-sector companies on income and expense accounts are in accordance with applicable tax regulations. After the fiscal reconciliation of the commercial income statement, it results in changes in the company's taxable income due to differences in recognition, namely fixed differences and time differences according to commercial and fiscal. So that there is a change in the company's tax burden, from the difference in recognition, there is an increase and decrease in the amount of taxable income so that the company experiences underpayment and overpayment of the company's outstanding taxes.
subject: Articles
  topic: section
subject: Fiscal Reconciliation
  topic: keywords
creator: Ellyn Octavianty
creator: Agung Fajar Ilmiyono
creator: Yohanes Indrayono
creator: Mei Hutasoit
rights: Copyright (c) 2025 Ellyn Octavianty, Agung Fajar Ilmiyono, Yohanes Indrayono , Mei Hutasoit https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-31
publication date: 2025-07-31
starting page: 307
ending page: 321
doi: 10.58812/wsaf.v3i02.2192

Family Financial Education and Financial Literacy: Improving Personal Financial Management for Generation Z Students
type: item
description: Digital technology's quick development has changed how people may obtain financial data, which presents Generation Z with both benefits and difficulties when it comes to handling their own affairs. The purpose of this study is to investigate experimentally how financial literacy and family financial education affect the personal financial management of Indonesian university students in Generation Z. Using a quantitative methodology, 100 undergraduate management students from Universitas Muhammadiyah Gombong and Universitas Putra Bangsa Kebumen were chosen by non-probability sampling and given online questionnaires to complete in order to gather primary data. Multiple linear regression analysis, traditional assumption testing, and validity and reliability testing were all part of the data analysis process. The findings indicate that while financial literacy has a good and significant influence on students' personal financial management, family financial education has no discernible effect. The two variables taken together account for 48% of the variation in personal financial management, with other factors not included in this study influencing the other 52%. In order to promote sound financial decision-making in the digital age, educational institutions and policymakers should concentrate on bolstering financial literacy programs in addition to family-based financial education, as these findings demonstrate the significant influence of financial literacy in forming Generation Z students' prudent financial behavior.
subject: Articles
  topic: section
subject: family financial education
  topic: keywords
subject: financial literacy
  topic: keywords
subject: personal financial management
  topic: keywords
subject: Generation Z
  topic: keywords
subject: Indonesia
  topic: keywords
creator: Wilson Candra Teguh Pratama
creator: Sri Ramlah
creator: Siti Barokah
rights: Copyright (c) 2025 Wilson Candra Teguh Pratama, Sri Ramlah, Siti Barokah https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-31
publication date: 2025-07-31
starting page: 307
ending page: 313
doi: 10.58812/wsaf.v3i02.2139

A Scientometric Analysis of Audit Quality Studies Using VOSviewer
type: item
description: This study presents a scientometric analysis of global audit quality research published between 2000 and 2025, employing VOSviewer to visualize and interpret the intellectual and thematic structure of the field. Using bibliographic data from the Scopus database, the study explores co-authorship networks, keyword co-occurrence, country collaborations, and temporal trends. The results reveal a strong concentration of research in developed economies, particularly the United States, Australia, and Germany, while emerging economies are gradually entering the discourse through international collaboration. Core research themes include audit fees, auditor independence, corporate governance, and earnings management, while recent developments highlight the growing relevance of artificial intelligence, corporate social responsibility, and key audit matters. The temporal and density visualizations indicate a shift from traditional audit concerns to more strategic, ethical, and technological dimensions. This study offers a comprehensive roadmap for future research, supporting scholars, practitioners, and policymakers in navigating and expanding the audit quality knowledge base.
subject: Articles
  topic: section
subject: Audit Quality
  topic: keywords
subject: Scientometric Analysis
  topic: keywords
subject: VOSviewer
  topic: keywords
creator: Loso Judijanto
creator: Edy Susanto
rights: Copyright (c) 2025 Loso Judijanto, Edy Susanto https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-31
publication date: 2025-07-31
starting page: 267
ending page: 274
doi: 10.58812/wsaf.v3i02.2079

Scientific Mapping of Sharia Accounting Research: A Scientometric Analysis Using VOSviewer on Global Publications (2000-2025)
type: item
description: This study aims to map the global landscape of Sharia accounting research through a scientometric analysis of publications indexed in the Scopus database between 2000 and 2025. Utilizing VOSviewer software, the study visualizes keyword co-occurrence, temporal evolution, author collaboration, and country-level partnerships to uncover core themes, emerging trends, and scholarly networks in the field. The findings reveal that Islamic finance, Islamic banks, sustainability, and corporate social responsibility form the intellectual backbone of the discipline, while newer topics such as financial literacy, religiosity, artificial intelligence, and blockchain represent growing areas of interest. Author co-authorship analysis highlights key contributors and cluster-based knowledge hubs, particularly from Southeast Asia, while country collaboration mapping underscores the dominant roles of Indonesia and Malaysia, alongside increasing contributions from the Middle East, Africa, and parts of Europe. Despite significant progress, the field faces gaps in integrating digital innovations, behavioral insights, and global accounting standards. This study contributes to strategic knowledge development by offering a structured overview of the evolution, maturity, and future directions of Sharia accounting research.
subject: Articles
  topic: section
subject: Sharia Accounting
  topic: keywords
subject: Islamic Finance
  topic: keywords
subject: Scientometric Analysis
  topic: keywords
subject: VOSviewer
  topic: keywords
creator: Loso Judijanto
creator: Achmad Fadlan
rights: Copyright (c) 2025 Loso Judijanto, Achmad Fadlan https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-31
publication date: 2025-07-31
starting page: 258
ending page: 266
doi: 10.58812/wsaf.v3i02.2078

A Bibliometric Study on the Evolution of Corporate Governance Research
type: item
description: 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.
subject: Articles
  topic: section
subject: Corporate governance
  topic: keywords
subject: bibliometric analysis
  topic: keywords
subject: VOSviewer
  topic: keywords
creator: Loso Judijanto
rights: Copyright (c) 2025 Loso Judijanto https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-31
publication date: 2025-07-31
starting page: 250
ending page: 257
doi: 10.58812/wsaf.v3i02.2077

Bibliometric Mapping of Earnings Management Research
type: item
description: 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.
subject: Articles
  topic: section
subject: Earnings Management
  topic: keywords
subject: Discretionary Accruals
  topic: keywords
subject: Audit Quality
  topic: keywords
subject: Bibliometric Analysis
  topic: keywords
creator: Loso Judijanto
creator: Fifitri Ali
rights: Copyright (c) 2025 Loso Judijanto, Fifitri Ali https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-31
publication date: 2025-07-31
starting page: 234
ending page: 241
doi: 10.58812/wsaf.v3i02.2076

How Companies Manage Risk in the Supply Chain Through an ESG Approach?
type: item
description: 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.
subject: Articles
  topic: section
subject: ESG
  topic: keywords
subject: Supply Chain Risk Management
  topic: keywords
subject: Sustainability
  topic: keywords
subject: Corporate Responsibility
  topic: keywords
subject: Supply Chain Resilience
  topic: keywords
creator: Ari Purwanti
creator: Eva Yuniarti Utami
rights: Copyright (c) 2025 Ari Purwanti, Eva Yuniarti Utami https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-31
publication date: 2025-07-31
starting page: 242
ending page: 249
doi: 10.58812/wsaf.v3i02.2075

Factors Affecting the Success of Cloud-Based ERP Implementation in Manufacturing Companies in Indonesia
type: item
description: 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.
subject: Articles
  topic: section
subject: Cloud ERP
  topic: keywords
subject: Manufacturing
  topic: keywords
subject: Top Management Support
  topic: keywords
subject: User Competence
  topic: keywords
subject: Implementation Success
  topic: keywords
creator: Arnes Yuli Vandika
creator: Ummu Kalsum
creator: Septi Wifasari
rights: Copyright (c) 2025 Arnes Yuli Vandika, Ummu Kalsum, Septi Wifasari https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-31
publication date: 2025-07-31
starting page: 227
ending page: 233
doi: 10.58812/wsaf.v3i02.2074

Analysis of Accountants' Perceptions of the Use of Cloud Accounting in Improving the Accuracy and Efficiency of Financial Statements
type: item
description: 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.
subject: Articles
  topic: section
subject: Cloud Accounting
  topic: keywords
subject: Financial Reporting Accuracy
  topic: keywords
subject: Financial Reporting Efficiency
  topic: keywords
subject: Accountants’ Perceptions
  topic: keywords
subject: SPSS Analysis
  topic: keywords
creator: Mega Arum
creator: Kardi Kardi
creator: Muhammad Fithrayudi Triatmaja
creator: Nesti Hapsari
creator: Eko Sudarmanto
rights: Copyright (c) 2025 Mega Arum, Kardi Kardi, Muhammad Fithrayudi Triatmaja, Nesti Hapsari, Eko Sudarmanto https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-31
publication date: 2025-07-31
starting page: 208
ending page: 215
doi: 10.58812/wsaf.v3i02.2073

The Effect of Return on Equity, Dividend Payout Ratio, and Debt to Asset Ratio on Retail Investor Investment Decisions
type: item
description: 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.
subject: Articles
  topic: section
subject: Return on Equity
  topic: keywords
subject: Dividend Payout Ratio
  topic: keywords
subject: Debt to Asset Ratio
  topic: keywords
subject: Investment Decisions
  topic: keywords
creator: Kimsen Kimsen
creator: Irwan Irawadi Barus
creator: Djauhar Edi Purnomo
creator: Rina Malahayati
creator: Eko Sudarmanto
rights: Copyright (c) 2025 Kimsen, Irwan Irawadi Barus, Djauhar Edi Purnomo, Rina Malahayati, Eko Sudarmanto https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-31
publication date: 2025-07-31
starting page: 275
ending page: 285
doi: 10.58812/wsaf.v3i02.2068

Effect of Audit Committee, Institutional Ownership, and Risk Committee on Audit Quality of Public Companies
type: item
description: 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.
subject: Articles
  topic: section
subject: Audit Quality
  topic: keywords
subject: Audit Committee
  topic: keywords
subject: Institutional Ownership
  topic: keywords
subject: Risk Committee
  topic: keywords
creator: Titi Rapini
creator: Suwandi Suwandi
creator: Rizki Listyono Putro
creator: Triana Zuhrotun Aulia
creator: Eko Sudarmanto
rights: Copyright (c) 2025 Titi Rapini, Suwandi, Rizki Listyono Putro, Triana Zuhrotun Aulia, Eko Sudarmanto https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-31
publication date: 2025-07-31
starting page: 216
ending page: 226
doi: 10.58812/wsaf.v3i02.2067

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
type: item
description: 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.
subject: Articles
  topic: section
subject: Regional Minimum Wage
  topic: keywords
subject: Population Frequency
  topic: keywords
subject: Unemployment Level
  topic: keywords
creator: Henny Yulsiati
creator: Mutiara Dwi Kusnadi
creator: Nabilla Fitri Alif’ia
rights: Copyright (c) 2025 Henny Yulsiati, Mutiara Dwi Kusnadi, Nabilla Fitri Alif’ia https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-31
publication date: 2025-07-31
starting page: 286
ending page: 296
doi: 10.58812/wsaf.v3i02.2043

Evaluating Factors Influencing Auditor Switching: Insights from Indonesian Manufacturing Firms
type: item
description: 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.
subject: Articles
  topic: section
subject: Audit Quality
  topic: keywords
subject: Audit Tenure Impact
  topic: keywords
subject: Audit Firm Size
  topic: keywords
subject: Audit Fee Influence
  topic: keywords
creator: Ernisa Siregar
creator: Taufiq Akbar
creator: Laela Lanjarsih
rights: Copyright (c) 2025 Ernisa Siregar, Taufiq Akbar, Laela Lanjarsih https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-31
publication date: 2025-07-31
starting page: 297
ending page: 306
doi: 10.58812/wsaf.v3i02.2034

Successful Implementation Model of Risk Management and Risk Based Internal Audit in Era Digital
type: item
description: 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.
subject: Articles
  topic: section
subject: Risk Management
  topic: keywords
subject: Risk Based Internal Audit
  topic: keywords
subject: Public Sector
  topic: keywords
subject: Digital Era
  topic: keywords
creator: Angginun Juwita Sari Harahap
creator: Iskandar Muda
rights: Copyright (c) 2025 Angginun Juwita Sari Harahap, Iskandar Muda https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-31
publication date: 2025-07-31
starting page: 199
ending page: 207
doi: 10.58812/wsaf.v3i02.2020

Dynamics Of ASN Tax Compliance in the Transition of Higher Education To PTN-BH Status
type: item
description: This study aims to determine the influence of tax socialization, tax sanctions, income level, and number of dependents with risk preference as a moderation variable on the compliance of ASN taxpayers at Universitas Brawijaya. This study uses convenience sampling by distributing questionnaires to 70 respondents registered at the Tax Center FEB UB. The research sample obtained was 62 respondents processed using the SmartPLS application with the SEM method. This study found that tax socialization, tax sanctions, income level, and number of dependents had no effect on the compliance of ASN taxpayers of Universitas Brawijaya. In addition, risk preferences have not been able to moderate the influence of tax socialization, tax sanctions, income levels, and the number of dependents on the compliance of ASN taxpayers at Universitas Brawijaya. The implication of this study is to find out the factors that affect the compliance of taxpayers of Universitas Brawijaya as well as the application of prospect theory and compliance theory within the scope of Universitas Brawijaya.
subject: Articles
  topic: section
subject: taxpayer compliance
  topic: keywords
subject: tax socialization
  topic: keywords
subject: tax sanctions
  topic: keywords
subject: income level
  topic: keywords
subject: number of dependents
  topic: keywords
subject: risk preference
  topic: keywords
creator: William Ong
creator: Devy Pusposari
rights: Copyright (c) 2025 William Ong, Devy Pusposari https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-31
publication date: 2025-07-31
starting page: 191
ending page: 198
doi: 10.58812/wsaf.v3i02.1960