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Strategies for Coping with Work Stress in Early Adolescent Auditors at Indonesia’s State Financial Audit Office I Majid, Mochamad Yusril Yusuf; Abdurrohim, Abdurrohim; Zamroni, Zamroni
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.1038

Abstract

Early adulthood, ranging from 19 to 40 years, is a transitional period during which individuals entering the workforce must be mentally and physically prepared for diverse and demanding workloads. Auditors at the Indonesian Audit Board (BPK RI) face substantial occupational stress due to high workloads, organizational pressures, and role demands, which can affect their psychological well-being. This study aimed to identify effective stress-coping strategies employed by early adult auditors to manage work-related stress. A qualitative approach was adopted, utilizing interviews, observations, and document analysis. Data were collected from early adult auditors at BPK RI, supplemented by field observations and analysis of personal and official documents. Findings indicated that stressors originated from both internal and external environments, including workload intensity, role conflicts, and organizational expectations. Despite variations in stressors, all participants applied both problem-focused and emotion-focused coping strategies. These strategies effectively reduced stress and enhanced psychological resilience. The study concludes that implementing appropriate coping mechanisms, supported by organizational attention to employees’ primary needs, can improve auditors’ well-being and sustain performance in high-pressure audit environments.
Leverage, Sales Growth, and Firm Value: The Moderating Role of Profitability in Indonesia's Food and Beverage Subsector (2019–2023) Isnaeni, Nazwaa Salsabila; Abdurrohim, Abdurrohim
International Journal of Education, Management, and Technology Vol 3 No 2 (2025): International Journal of Education, Management, and Technology
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ijemt.v3i2.7154

Abstract

The Indonesian food and beverage sector contributed 33.72% to national industrial GDP in 2024 (BPS, 2024), underscoring its strategic economic role amid challenges such as macroeconomic volatility, regulatory changes, and shifting consumer preferences. Despite its significance, limited empirical research examines how leverage and sales growth affect firm value when moderated by profitability. This study investigates these relationships using secondary data from 20 food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. Employing panel data regression with a Random Effect Model (REM) and Moderated Regression Analysis (MRA), the results show that leverage has a significant positive effect on firm value (β = 2.19, p < 0.05), while sales growth has no significant effect. Profitability significantly moderates the leverage–firm value relationship, with high-leverage, high-profit firms achieving greater market valuation, but does not moderate the sales growth–firm value relationship. These findings highlight profitability as a key factor that amplifies the positive effects of debt on firm value, whereas revenue growth alone does not enhance market valuation. The study offers practical implications for managers, investors, and policymakers in optimizing capital structure under volatile market conditions, and recommends incorporating macroeconomic variables and cross-sectoral data in future research for broader applicability. Keywords: Leverage; Sales Growth; Profitability; Firm Value; Panel Data Regression