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Interplay of Economics, Entrepreneurship, and Auditing: Unveiling Financial Accountability and Performance in Business Ventures

Year: 2023

Type: article

Abstract: This research delves into the complex interplay between economics, entrepreneurship, and auditing within the context of Micro, Small, and Medium-sized Enterprises (MSMEs) in West Java, Indonesia. The study focuses on uncovering the effects of these interactions on accountability mechanisms and financial performance. Employing a mixed-methods approach, the research integrates quantitative survey data with qualitative interview insights. The quantitative phase involves a structured survey to explore relationships, while the qualitative phase offers deeper insights from key stakeholders. The findings reveal the mediating role of accountability in the relationship between entrepreneurship and financial performance. Auditing practices emerge as strategic tools for promoting transparency and indirectly enhancing financial outcomes. Contextual factors, such as West Java's entrepreneurial ecosystem, contribute to shaping these interactions. The insights offer practical implications for policymakers, practitioners, and stakeholders to foster sustainable growth and accountability in the MSME sector.

Source: West Science Journal Economic and Entrepreneurship

DOI: 10.58812/wsjee.v1i03.159

Authors: Trinandari Prasetyo Nugrahanti, Eva Andriani, Jamaluddin Majid, Muhammad Syafri, Samalua Waoma

Institutions: Perbanas Institute, Universitas Islam Negeri Alauddin Makassar, State University of Makassar, Universitas Nias Raya

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4386445849

FWCI: 1.504

Cites: 22

Cited by: 7

Related to: 10