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The Asia Pacific Journal Of Management Studies
Published by Universitas La Tansa Mashiro
ISSN : 24076325     EISSN : 25027050     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Economics, Econometrics & Finance
"The Asia Pacific of Management Studies or APJMS" is intended to serve the reader with relevant field of study, with the dissemination of research results, and covers all disciplines related to the study of every aspect of accounting and business (economics). The Asia Pacific of Management Studies is expected to give readers the latest research findings related to accounting and business studies.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 212 Documents
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IWB-EP: TINJAUAN SISTEMATIS MEKANISME DAN KONDISI BATAS PERILAKU KERJA INOVATIF TERHADAP KINERJA KARYAWAN Puri Rohmatulloh
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1457

Abstract

This study employed a qualitative descriptive approach through a systematic literature review of 29 empirical studies published between 2018 and 2025 across diverse countries and sectors to examine the influence of leadership on innovative work behavior (IWB) and employee performance (EP). The findings indicate that leadership, particularly transformational, ambidextrous, relational, and adaptive styles, consistently enhances IWB, which serves as a key mediator in improving EP. Beyond leadership, individual-level factors, such as creative self-efficacy and work engagement, alongside organizational-level factors, including innovation culture and supportive HR practices, significantly contribute to fostering IWB and enhancing performance outcomes. Digitalization emerges as an additional enabler, facilitating innovation through technology adoption and digital literacy. However, its effectiveness is contingent upon moderating factors, such as leadership support, psychological safety, and employee digital readiness. These results underscore a synergistic interplay among leadership, organizational culture, individual capabilities, and digital transformation in driving innovation and performance. From a managerial perspective, the study highlights the importance of integrated leadership development, innovation-oriented HR policies, and digital capability enhancement programs. Future research should adopt longitudinal and cross-cultural designs, explore emerging work arrangements such as hybrid and remote work, and employ advanced analytics to capture the complex, multilevel interactions that shape IWB and EP. Additionally, attention should be given to sectoral differences, methodological diversity, and measurement consistency to strengthen generalizability and practical applicability.
PENGARUH KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN UMUR PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Irna; Edi Sutanto; Nurhaini; Ana Ima Sofana
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1458

Abstract

This research aims to determine the influence of the audit committee and company size on earnings management with company age as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. There are two independent variables (X) in this research, namely Audit Committee (X1) and Company Size (X2), the dependent variable is Earnings Management (Y) and the Moderating variable is Company Age (W). The population in this study was 166 companies in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used was Purposive Sampling. The number of samples used in this research was 52 companies based on certain criteria. This type of research is quantitative research and the data source used is secondary data using data collection methods, namely annual reports and company financial reports. The analysis technique used in this research is moderated regression analysis and processed using SPSS version 23 software. Based on the results of the analysis and hypothesis testing in this research, it can be concluded that the Audit Committee partially has a significant and significant influence on Profit Management, Company Size partially has no and significant effect on Profit Management, Company Age is partially unable to moderate the influence of the Audit Committee on Profit Management, Company Age is able to moderate the Influence of Company Size on Profit Management.

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