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All Journal Economic and Business Horizon
Meilenia Rahma Salisa
Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia
Economics, Econometrics & Finance

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The Effect of Kaizen, Lean Accounting, and Six Sigma on Internal Audit Effectiveness with SBSC as Moderator Helmy Aulia Rachman; Meilenia Rahma Salisa; Fajar Dwi Kuncoro
Economic and Business Horizon Vol. 5 No. 2 (2026): March
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.2.2026.1117

Abstract

This study investigates the effectiveness of internal audit functions in state-owned enterprises particularly in addressing ongoing fraud issues and deficiencies in internal control systems. The primary objective is to empirically evaluate the impact of kaizen, lean accounting, and six sigma on internal audit effectiveness, while incorporating the Sustainability Balanced Scorecard (SBSC) as a moderating variable. The research adopts a quantitative explanatory approach, utilizing purposive sampling to obtain data from 100 employees within State-Owned Enterprises. The analysis is conducted using Moderated Regression Analysis (MRA) with SPSS software. The results indicate that kaizen, lean accounting, and six sigma each exert a positive and statistically significant influence on internal audit effectiveness. Among these approaches, six sigma emerges as the most influential factor, as reflected by its highest coefficient and level of significance. In addition, SBSC is found to significantly enhance the relationships between the independent variables and internal audit effectiveness, underscoring its role in strengthening sustainability-based performance evaluation. The findings highlight that the integration of continuous improvement practices with sustainability-oriented frameworks can enhance the quality and effectiveness of internal audits.
The Effect of Profitability, Leverage, Firm Size, and Liquidity on Firm Value in Indonesia Property Sector Nur Afiqoh Sari; Armizha Rahmatika; Meilenia Rahma Salisa; Lina Nasehatun Nafidah
Economic and Business Horizon Vol. 5 No. 3 (2026): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.3.2026.1157

Abstract

The dynamics of the Indonesian property and real estate sector, which is highly influenced by macroeconomic conditions, particularly during the 2019–2024 period, covering the COVID-19 pandemic and the subsequent economic recovery phase. The objective of this study is to examine the effects of profitability, leverage policy, firm size, and liquidity on firm value. A quantitative approach is employed using multiple linear regression analysis based on secondary data obtained from Osiris and annual financial reports of companies listed on the Indonesia Stock Exchange (IDX), with a total of 180 observations. The results indicate that profitability has no significant effect on firm value, leverage has a positive and significant effect, while firm size and liquidity have significant negative effects on firm value. These findings suggest that investors place greater emphasis on capital structure and operational efficiency rather than short-term profitability in valuing property firms. In conclusion, firm value in this sector is more strongly influenced by leverage signaling and asset utilization efficiency than by net income performance. The implications of this study are that corporate managers should optimize financing strategies and asset management efficiency, while investors are encouraged to pay closer attention to capital structure and operational efficiency in making investment decisions.
Co-Authors Armizha Rahmatika Helmy Aulia Rachman Kuncoro, Fajar Dwi Lina Nasehatun Nafidah Sari, Nur Afiqoh