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INDONESIA
Indonesia Auditing Research Journal
Published by Institute of Accounting Research and Novation
ISSN : 23032596     EISSN : 29643643     DOI : -
Core Subject : Economy, Science, Education,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media
Indonesia Auditing Research Journal is a high-quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original auditing research conducted in research institutions and/or in practice.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 104 Documents
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Driving performance through leadership and culture: The job satisfaction connection Nabila, Sarah Jauzaa; Setyawati, Christina Yanita; Gunawan, Ni Luh Kadek Mudarani Andriani
Indonesia Auditing Research Journal Vol. 14 No. 1 (2025): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v14i1.394

Abstract

The high employee turnover over several years at PT Jatianom Indah Farm has had an impact on the organization's ability to optimize sales so that it can maintain its position in the market. Therefore, companies need to review employee satisfaction which is influenced by the leadership style and organizational culture within the company. Employee satisfaction is also influenced by employee performanceThis study aims to examine the influence of leadership style and organizational culture on employee performance, with employee job satisfaction as a mediating variable. Using a quantitative approach, data were collected through a Likert-scale questionnaire with a 100% response rate from 110 participants. Structural Equation Modeling (SEM) was employed to analyze the outer model, inner model, and hypotheses. The results show that leadership style and organizational culture significantly affect employee performance, and both variables also significantly influence employee job satisfaction. Furthermore, employee job satisfaction significantly impacts employee performance and mediates the relationship between leadership style and employee performance. However, employee job satisfaction does not mediate the relationship between organizational culture and employee performance. Improving employee satisfaction is expected to reduce employee turnover within the company.
The impact of intellectual capital and company risk on stock returns with size as a moderator Permatasari, Novelia Kiki; Dasmaran, Verliani; Tatang, Tatang
Indonesia Auditing Research Journal Vol. 14 No. 1 (2025): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v14i1.392

Abstract

This study aims to investigate the interaction between Intellectual Capital and company risk in influencing stock returns, as well as how company size may moderate this relationship. By gaining a deeper understanding of these dynamics, companies are expected to make more informed decisions regarding the management of Intellectual Capital, risk management, and the optimization of stock returns. The primary objective is to assess the impact of Intellectual Capital and company risk on stock returns, and to determine whether company size strengthens or weakens the relationship between these factors and stock returns. The research employs a quantitative approach, focusing on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2021 to 2023. The sample is selected using purposive sampling, and data analysis includes Multiple Linear Regression, Correlation, and Determination tests. The data is processed using the Eviews 12 statistical tool. The findings reveal that Intellectual Capital significantly affects stock returns, while company risk does not have a significant impact. Additionally, company size enhances the influence of Intellectual Capital on stock returns, but does not moderate or weakens the effect of company risk on stock returns.
The effect of hotel tax and restaurant tax on the original regional revenue of Banjarmasin City Rukman, Rukman
Indonesia Auditing Research Journal Vol. 14 No. 1 (2025): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v14i1.413

Abstract

Hotel tax and restaurant tax are two types of local taxes whose potential continues to grow in line with the increasing attention to supporting components such as the service sector, infrastructure development, and tourism in regional development policies. This study aims to examine the effect of hotel tax and restaurant tax on revenue in Banjarmasin City.  This research is quantitative in nature, utilizing time-series data from 2019 to 2023. The data analysis was conducted using multiple linear regression with classical assumption tests. Based on the research findings, the hotel tax variable has a significance value (Sig) of 0.377, which is greater than the alpha value (0.05), indicating that hotel tax (X1) does not have a significant effect on the regional revenue (Y) of Banjarmasin City. Meanwhile, the restaurant tax variable has a significance value (Sig) of 0.000, which is smaller than the alpha value (0.05), indicating that restaurant tax (X2) has a significant effect on the regional revenue (Y) of Banjarmasin City.  Furthermore, based on the research results, the p-value is 0.00 < 0.05, which suggests that not all independent variables (hotel tax and restaurant tax) simultaneously influence the dependent variable, which is the regional revenue of Banjarmasin City. The implications of this study encourage the optimization of local tax revenue in Banjarmasin City.
Analysis of leading economic sectors on economic growth in Penajam Paser Utara regency Widiya, Heni; Bina, Al
Indonesia Auditing Research Journal Vol. 14 No. 1 (2025): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v14i1.424

Abstract

Economic growth is significantly important for every region, as it not only serves as an indicator of increased community income but also directly impacts the Local Revenue (PAD). The issues highlighted in this background emphasize the need for serious attention in managing both rapidly developing sectors and those experiencing saturation in Penajam Paser Utara Regency. The local government needs to identify the leading sectors in their area. The data used in this study includes annual Gross Regional Domestic Product (GRDP) and National Income (NI) for the year 2023. The data collection method employed in this research is secondary data. Based on the analysis results, it can be concluded that the Agriculture, Forestry, and Fisheries sectors are among the leading economic sectors in Penajam Paser Utara Regency. The local government of Penajam Paser Utara is also implementing policies to develop the Agriculture, Forestry, and Fisheries sectors, based on several strategies that include regional economic development policies, enhancing the role of the region as a motivator, facilitator, and mediator, as well as streamlining the licensing system in the industrial sector
Analysis of the implementation of good governance in the management of organizational culture and work discipline at the communication, informatics, statistics and cryptography service of Banten Province Mansur, Mansur; MZ, Dede Mohammad Rizal; Sudrajat, Ajat; Wirtadipura, Dian; Fajar, Tubagus Regiasa
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.582

Abstract

This study aims to analyze the implementation of good governance principles in managing organizational culture and work discipline at the Department of Communication, Informatics, Statistics, and Encryption of Banten Province. The research employs a qualitative approach with a post-positivist paradigm, using in-depth interviews, observations, and documentation as data collection techniques. Data were obtained from key informants and supporting staff who are directly involved in organizational management and public service delivery. The findings indicate that organizational culture has been directed toward professionalism, transparency, and participation, supported by leadership commitment and the use of digital governance systems. However, gaps remain between expected organizational values and their practical implementation, particularly in terms of consistency, discipline, and internalization of work ethics. The application of work discipline has been supported by digital attendance and performance monitoring systems, yet it still faces challenges related to motivation and compliance. Furthermore, the implementation of good governance principles has contributed to improvements in information transparency and public service performance, although continuous strengthening of human resource capacity and organizational culture is required. This study concludes that effective integration of organizational culture and work discipline plays a crucial role in enhancing good governance practices. Strengthening leadership commitment, internal control mechanisms, and continuous capacity building are essential to achieving sustainable governance performance.
The influence of transformational leadership style and organizational culture on employee performance through job satisfaction as an intervening variable Fathorrahman, Fathorrahman; Salam, Nurdiana; Maryati, Maryati; Hidayat, Sholeh; Haerofiatna, Haerofiatna
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.583

Abstract

This study looks at how organizational culture and transformational leadership style affect worker performance at PT Chandra Asri Pacific Tbk, using job satisfaction as an intervening variable. Purposive sampling was used to pick 81 employees for the study, which takes a quantitative approach utilizing a survey method. Multiple regression and path analysis approaches were used to examine the data, which were gathered using structured questionnaires. The findings show that corporate culture and transformational leadership significantly and favorably affect workers' job satisfaction. Additionally, employee performance is directly and significantly impacted by these factors. The association between organizational culture and performance was shown to be partially mediated by job satisfaction, which also had a substantial impact on employee performance. However, the association between transformative leadership and employee performance is not mediated by work happiness. These results imply that strong corporate cultures and effective leadership techniques are essential for improving worker performance, both directly and indirectly. The study highlights the importance of strengthening leadership quality, fostering a supportive organizational culture, and improving employee satisfaction to achieve sustainable organizational performance. The results provide practical implications for management in formulating human resource strategies aimed at improving productivity and organizational effectiveness in highly competitive industrial environments.
The influence of job promotion, work motivation and preventive work discipline on employee performance in the regional secretariat Serang Regency Ningsih, Dwi Meilinda Ayu; Ardiyanto, Achmad Adi; Widiyawati, Ida; Haerofiatna, Haerofiatna; Imron, Ali
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.584

Abstract

This study examines the influence of job promotion, work motivation, and preventive work discipline on employee performance at the Regional Secretariat of Serang Regency. The study used a quantitative method with a survey that included 98 civil servants as participants. Information was gathered through questionnaires and examined using multiple linear regression. The findings show that job promotions do not greatly influence employee performance, implying that promotion policies by themselves are not enough to boost performance unless they are backed by fair and transparent systems. On the other hand, work motivation is found to positively and significantly impact employee performance, highlighting the importance of internal drive, recognition, and encouragement in enhancing work outcomes. Preventive work discipline also shows a significant positive influence, reflecting the role of self-discipline, compliance with regulations, and responsibility in supporting optimal performance. Simultaneously, job promotion, work motivation, and preventive work discipline significantly affect employee performance, with the model explaining 49.8% of performance variance. These findings indicate that strengthening motivation and preventive discipline is more effective in improving employee performance than relying solely on structural promotion. The study contributes to human resource management practices in the public sector by emphasizing the importance of motivational and behavioral factors in enhancing organizational performance.
The effect of human resource competency and control management on budget efficiency Ishthifa’iyah, Ishthifa’iyah; Sukisworo, Wahyu Helmy Damayanti
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.587

Abstract

For an organization, achieving sustainability and competitive advantage depends heavily on budget efficiency as a key factor. This study examines the influence of human resource competency (HRC) and control management (CM) on budget efficiency at PT Swabina. A quantitative approach was used with a survey method, involving 35 employees directly involved in budgeting through saturated sampling techniques. The data were analyzed using the PLS-SEM method with the help of SmartPLS. The results show that HR Competence has a positive and significant effect on Budget Efficiency, with a path coefficient of 0.443 (P<0.05). Similarly, Control Management has a significant positive effect with a coefficient of 0.431 (P<0.05). Simultaneously, both variables explain 67.2% of the variation in Budget Efficiency (R² = 0.672). These findings emphasize the importance of improving employee competency and strengthening control systems to support corporate budget efficiency. Thus, the combination of competent human resources and a strong control system is a major factor in achieving budget efficiency. These findings underscore the importance of companies investing simultaneously in developing human resource capabilities and strengthening internal control mechanisms to improve financial performance.
Ai based management information system to develop superior human resources in the society 5.0 Putri, Fidela Berliani Prasaja; Budiadi, Nang Among; Atmoko, Waluyo Budi
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.617

Abstract

The rapid advancement of digital technology in the era of Society 5.0 has encouraged organizations to transform their human resource management practices through the integration of Artificial Intelligence (AI) into Management Information Systems (MIS). This study examines the influence of AI-based Management Information Systems on the development of high-quality human resources, with AI utilization positioned as a mediating variable. A quantitative explanatory approach was employed, using a survey method involving employees and human resource practitioners in organizations that have implemented AI-supported systems. Data were collected through a structured questionnaire measured on a five-point Likert scale to analyze the relationships among the proposed variables. The findings indicate that AI-based Management Information Systems have a positive and significant effect on the development of competitive and adaptive human resources. Furthermore, the effective utilization of AI strengthens the relationship between talent management practices—such as recruitment, training and development, performance management, and employee engagement—and improvements in employee competence, creativity, adaptability, and organizational commitment. These results highlight the strategic importance of integrating AI into human resource systems to enhance organizational competitiveness and sustainability in the Society 5.0 era. This study contributes to the development of a technology-driven human resource management framework relevant to the Indonesian organizational context.).
Analysis of shopeepay usage intention among Bekasi high school students Anggraini, Asterina; Sudarno, Sudarno; Wardhani, Annisa; Farhani, Nuraeni Hadiati; Harmuzan, Harmuzan
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.619

Abstract

The development of financial technology (fintech) has fundamentally transformed societal transaction patterns from conventional systems to digital platforms, including among high school students who constitute part of Generation Z. Despite their high level of technological adaptability, the intention to utilize fintech services such as ShopeePay is influenced by various determining factors. The purpose of this study is to examine how high school students in Bekasi City's intention to use ShopeePay is influenced by perceived benefit, perceived risk, ease of use, and trust. Employing a quantitative approach with an associative research design, this study utilized a survey method through the distribution of Likert-scale questionnaires to high school students who are ShopeePay users. Multiple linear regression was used to analyze the data following validity, reliability, and traditional assumption tests. The results show that while perceived risk has a negative and significant impact on ShopeePay usage intention, trust, ease of use, and perceived benefit have a positive and significant impact. Ease of use emerged as the most dominant variable influencing usage intention, whereas perceived risk constituted the strongest inhibiting factor. These findings indicate that increasing ShopeePay usage intention among students necessitates strengthening security aspects, enhancing digital financial literacy, and providing accessible and beneficial services. This study provides empirical contributions to the development of technology acceptance models in the fintech sector among adolescent users.

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