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All Journal International Journal Management and Economic (IJME) International Journal Multidisciplinary Science
Fera Riske Anggita
Gunadarma University
Humanities Economics, Econometrics & Finance Education Social Sciences

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THE ROLE OF TRANSFORMATIONAL LEADERSHIP IN ENHANCING EMPLOYEE ENGAGEMENT IN THE HYBRID WORK ERA Fera Riske Anggita
International Journal Management and Economic Vol. 4 No. 2 (2025): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v4i2.2161

Abstract

This study aims to examine the influence of transformational leadership on employee engagement within the context of hybrid work environments. As organizations adopt flexible work models combining remote and on-site arrangements, sustaining employee motivation and involvement has become increasingly challenging. A quantitative explanatory research method was employed, using survey data collected from 102 employees working under hybrid models. The instruments used included a transformational leadership scale (MLQ) and the Utrecht Work Engagement Scale (UWES), measured through a 5-point Likert scale. Data analysis was conducted using linear regression and quadrant mapping. The results show that transformational leadership has a positive and significant effect on employee engagement (R² = 0.425; p < 0.001). Furthermore, quadrant analysis revealed that most respondents were classified as "Engaged Hybrid Teams," characterized by high leadership and engagement. However, the presence of "Leadership-Driven but Unengaged Teams" suggests that strong leadership must be complemented by adaptive strategies tailored to hybrid work challenges. This study underscores the critical role of leadership style in promoting engagement and offers practical implications for HR and organizational development in the post-pandemic workplace.
Determinants of Audit Quality: The Role of Auditor Independence, Competence, and Professional Ethics in Public Accounting Firms in Indonesia Tommy Kuncara; Poso Nugroho; Fera Riske Anggita
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2974

Abstract

Audit quality has become an increasingly critical issue in maintaining public trust in financial reporting, especially in Public Accounting Firms in Indonesia. Several audit failure cases in corporate financial statements indicate that auditors do not always succeed in detecting material misstatements effectively. This condition raises concerns regarding the role of auditor independence, competence, and professional ethics in ensuring reliable audit outcomes. Therefore, this study aims to analyze the effect of auditor independence, competence, and professional ethics on audit quality in Public Accounting Firms in Indonesia. This study employs a quantitative research approach using a survey method. Primary data were collected through questionnaires distributed to auditors working in Public Accounting Firms. The data were analyzed using multiple linear regression analysis to examine the relationship between independent variables and audit quality. The results show that auditor independence, competence, and professional ethics have a positive and significant effect on audit quality. Among these variables, professional ethics is found to be the most dominant factor influencing audit quality. This indicates that ethical behavior plays a crucial role in ensuring audit integrity and reliability, beyond technical competence and independence. The implications of this study suggest that Public Accounting Firms should strengthen ethical standards, improve auditor competence through continuous professional training, and maintain auditor independence to enhance audit quality. These efforts are essential to improve public trust in audited financial statements and strengthen the credibility of the auditing profession. The originality of this study lies in the integrated analysis of auditor independence, competence, and professional ethics within a single empirical model in the context of Public Accounting Firms in Indonesia. This study contributes to auditing literature by providing comprehensive evidence that audit quality is shaped not only by technical factors but also by ethical and behavioral dimensions of auditors.
AUDIT ANALYTICS OF MULTI-ASSET INVESTMENTS IN BITCOIN, GOLD, AND STOCKS DURING 2022–2024: FINANCIAL REPORTING, RISK, AND GOVERNANCE PERSPECTIVES Tommy Kuncara; Fera Riske Anggita
International Journal Management and Economic Vol. 5 No. 1 (2026): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i1.2576

Abstract

Multi-asset allocations combining Bitcoin, gold, and stocks have become increasingly common, yet they raise heightened challenges for financial reporting reliability, downside-risk communication, and governance assurance because these assets differ in volatility, custody mechanisms, and valuation evidence chains. Objective: This study aims to develop and apply a multi-asset investment audit perspective for Bitcoin, gold, and stocks over 2022–2024 by integrating market-risk evidence with financial reporting and governance implications to support more risk-informed assurance and disclosure practices. Methodology: The research uses a quantitative design based on secondary daily closing price data for Bitcoin (BTCUSD), gold (XAUUSD), and stocks proxied by the S&P 500 index (^SPX) for 2022–2024. Data were collected from a public market database and analyzed using comparative return–risk measures, cross-asset correlation, drawdown analysis, and tail-risk indicators (VaR and CVaR/Expected Shortfall), complemented by a structured audit evidence-chain mapping to translate risk signatures into audit and control priorities. Findings: Bitcoin produced the highest annualized mean return (38.90%) but also the highest annualized volatility (55.47%), deepest maximum drawdown (-67.02%), and most severe tail risk (daily CVaR/ES 95% = -7.59%). Gold exhibited the most stable profile (14.51% volatility; -20.84% drawdown), while stocks were moderate (17.50% volatility; -25.38% drawdown). An equal-weight portfolio reduced overall volatility (22.89%) and tail risk (daily CVaR/ES 95% = -3.12%) relative to Bitcoin alone, yet still experienced a meaningful maximum drawdown (-35.65%). Bitcoin also showed stronger co-movement with stocks (0.441) than with gold (0.116), indicating equity-like risk sensitivity during this period. Implications: The results support a risk-weighted approach to auditing multi-asset investments, emphasizing valuation governance, disclosure specificity, and custody/existence assurance for digital assets, while aligning portfolio narratives with observed tail-risk concentration and dependence patterns. Originality/value: The study contributes an integrated framework that links downside-focused risk analytics (drawdowns and CVaR) with audit evidence-chain and governance mapping in a single multi-asset setting.
Co-Authors Poso Nugroho Tommy Kuncara