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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 94 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

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