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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 143 Documents
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Financial capability, coping strategy, and MSME resilience Selfira Selfira; Adek Maulidya; Hidayah Yoanna Putri
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: 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.v15i2.705

Abstract

The research investigates how financial capability contributes to the economic resilience of flood-affected MSME households, with coping strategies serving as an intervening mechanism in the relationship. Financial capability is conceptualized through four dimensions: financial knowledge, financial attitude, financial behavior, and financial skills. Using a quantitative survey framework, data were obtained from MSME households experiencing the impacts of flooding. The relationships among the study constructs were subsequently evaluated using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that each dimension of financial capability contributes to the development of coping strategies. Financial behavior exhibited the largest contribution, while financial knowledge, financial skills, and financial attitude showed comparatively smaller effects. Coping strategy significantly contributes to economic resilience, indicating its role as an adaptive mechanism in responding to economic shocks. Furthermore, flood impact has a substantial effect on economic resilience, highlighting the importance of disaster-related factors in shaping household economic outcomes. The findings support the Behavioral Finance perspective, suggesting that actual financial practices are more influential than financial knowledge alone in strengthening resilience. This research extends existing knowledge by positioning coping strategy as a mechanism linking financial capability and economic resilience among MSME households. The findings imply that policies aimed at improving MSME resilience should focus not only on financial assistance but also on strengthening financial capability and disaster-adaptive behavior.
The influence of financial awareness and digital payment behavior on the financial management of UINSU students in the cashless era Rushel Hardi; Muhammad Irwan Padli Nasution; Aqwa Naser Daulay
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: 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.v15i2.708

Abstract

This research was conducted to examine the effects of financial awareness and digital payment behavior on the financial management of students at the Faculty of Islamic Economics and Business, State Islamic University of North Sumatra. A quantitative approach with an associative research design was employed in this study. The research population comprised 4,556 students, from which 98 respondents were selected using the Slovin formula and purposive sampling technique. Data were gathered through questionnaires and subsequently analyzed using multiple linear regression with the assistance of SPSS software. The findings reveal that financial awareness positively and significantly influences students’ financial management, as indicated by a regression coefficient of 0.336 and a significance value below 0.001. Likewise, digital payment behavior was found to have a positive and significant impact on financial management, with a regression coefficient of 0.474 and a significance value below 0.001. The simultaneous test further demonstrates that financial awareness and digital payment behavior jointly exert a significant influence on students’ financial management, as evidenced by an F-value of 69.603 and a significance level below 0.001. Furthermore, the coefficient of determination (R²) of 0.594 shows that 59.4% of the variance in students’ financial management can be explained by the two independent variables examined in this study.
College students’ consumption behavior: the role of financial literacy and e-wallet usage Meyfi Christin Rezky Baman; Chalarce Totanan; Ni Made Suwitri Parwati; Mohammad Iqbal Bakry
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: 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.v15i2.709

Abstract

This study purpose to asses the impact of financial literacy and e-wallet usage on college students’ consumptive behavior of active undergraduate students in the accounting department at the Faculty of Economics and Business, Tadulako University, from the classes of 2022, 2023, 2024, and 2025. Sample for this study consisted of 210 people selected by purposive sampling, with data collected by questionnaire delivered using g-forms. Data was analyzed using multiple linear regression with SPSS 27 software. Analysis results that the financial literacy does not have a significant effect on students’ consumptive behavior, however e-wallet usage has a significant effect on students’ consumptive behavior. This study illustrates that convenience of using digital wallets can influence students’ purchasing habits. As a result, more financial literacy is requires to guarantee that digital financial technology is used wisely.
Environmental, social, and governance performance and corporate bond ratings: empirical evidence from Indonesia Widialestari Rahayuningtyas; Khairunnisa Khairunnisa
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: 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.v15i2.710

Abstract

This study examined the influence of Environmental, Social, and Governance (ESG) performance on corporate bond ratings among companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed using secondary data obtained from Refinitiv, PT Pemeringkat Efek Indonesia (PEFINDO), annual reports, and sustainability reports. The sample consisted of 23 companies with 106 firm-year observations selected through purposive sampling. Binary logistic regression was used to test the proposed relationships. The results showed that Total ESG Score and Environmental performance did not significantly affect corporate bond ratings. In contrast, Social performance had a positive and significant effect, while Governance performance exhibited a significant negative effect. Furthermore, the Environmental, Social, and Governance dimensions jointly influenced corporate bond ratings. These findings indicate that ESG dimensions contribute differently to credit assessments and that evaluating individual ESG dimensions provides more meaningful information than relying solely on an aggregate ESG score in explaining corporate bond ratings in Indonesia
Determinants of local government capital expenditure in Indonesia: Fiscal capacity, local revenue, and BPK’s audit opinion Marwatul Hasanah; Andi Chairil Furqan; Muliati Muliati; Erwinsyah Erwinsyah
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: 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.v15i2.711

Abstract

Differences in fiscal capacity, local revenue, and financial accountability may contribute to variations in capital expenditure allocation among Indonesian local governments. Understanding these factors is important because capital expenditure supports public infrastructure provision and long-term regional development. This study examines the effects of the Fiscal Capacity Index (FCI), Local Own-Source Revenue (LOSR), and BPK audit opinion on capital expenditure. A quantitative explanatory approach was employed using secondary data obtained from the Ministry of Finance of the Republic of Indonesia and BPK audit reports. The sample comprises 542 local governments observed from 2021 to 2023, resulting in 1,626 panel observations. Panel data regression analysis was used to estimate the relationships between the explanatory variables and capital expenditure. The findings indicate that the Fiscal Capacity Index has a positive and significant effect on capital expenditure. Local Own-Source Revenue also has a positive and significant effect and exhibits the largest coefficient, suggesting that fiscal autonomy plays the strongest role in explaining capital expenditure allocation. In contrast, BPK audit opinion has a negative but statistically insignificant effect on capital expenditure. Overall, fiscal capacity and local revenue are significant determinants of capital expenditure allocation, whereas BPK audit opinion is not significantly associated with capital expenditure among Indonesian local governments.
The role of tourist engagement in mediating the influence of digital storytelling and accessibility on tourists' visiting decisions to Aek Sijorni Nurdyanti Choirunnisa Pane; M Ikhsan Harahap; Faisal Umardani Hasibuan
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: 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.v15i2.714

Abstract

This study aims to analyze the influence of digital storytelling and accessibility on the decision to visit the Aek Sijorni tourist attraction, with visitor engagement as a mediating variable. The study used a quantitative approach using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. Data were obtained through questionnaires distributed to domestic tourists and potential visitors. The results indicate that digital storytelling does not have a direct, significant effect on the decision to visit, but has a positive and significant effect on tourist engagement. Accessibility has a positive and significant effect on both tourist engagement and the decision to visit. Tourist engagement also has a positive and significant effect on the decision to visit. The results of the mediation test indicate that tourist engagement partially mediates the relationship between accessibility and the decision to visit, and fully mediates the relationship between digital storytelling and the decision to visit. These findings emphasize the important role of tourist engagement in driving the decision to visit. The implications of this research suggest that destination managers need to improve accessibility and develop digital storytelling that can enhance tourist engagement to encourage increased visits.
Feasibility study analysis of plantable seed paper packaging business based on palm oil fruit waste at PT. Growvi Indonesia Andri Putra Arta; Dina Arfianti Saragih
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: 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.v15i2.721

Abstract

This study aims to analyze the feasibility of PT Growvi Indonesia's plantable seed paper and paper bag products made from oil palm fronds. The method used is descriptive quantitative, with primary and secondary data obtained through observation, interviews, documentation, and literature review. The analysis covered market, technical and operational, managerial and legal, financial, and environmental and social aspects. The results indicate that the business has good prospects, with broad market potential and abundant raw material availability. Financially, the business is deemed feasible based on a positive NPV, high IRR, Net B/C greater than one, and a short payback period. Furthermore, the business has a positive environmental impact through the utilization of oil palm waste. In conclusion, PT Growvi Indonesia is feasible to expand by increasing production capacity and strengthening marketing strategies to support business sustainability.
The effect of management accounting information systems, internal control, and information technology on managerial performance Dila Arigra Putri; Wahyu Helmy Dimayanti Sukiswo
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: 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.v15i2.735

Abstract

The purpose of this research is to examine how management performance at PT Varia Usaha Beton is affected by internal control, information technology, and management accounting information systems. The Partial Least Squares Structural Equation Modelling (PLS-SEM) technique, supported by SmartPLS 4 software, is used in this study's quantitative methodology. Using a saturated sampling strategy, the complete population 41 managers at PT Varia Usaha Beton was employed as the sample for this research. Questionnaires were used to collect data from respondents. With a significance value of 0.003, the findings demonstrate that management accounting information systems significantly and favourably impact managerial performance. Additionally, internal control significantly and favourably affects managerial performance, with a significance value of 0.004. With a significance value of 0.791, information technology has no discernible impact on managerial performance. These results show that effective internal control and high-quality management accounting information have a greater impact on improving managerial performance, whereas information technology has not made the best contribution when it has not been successfully incorporated into managerial tasks.
Analysis of financial ratios as determinants of stock price changes Alisa Amelia; Muhammad Ansar; Ni Made Suwitri Parwati; Ernawaty Usman
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: 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.v15i2.737

Abstract

Focusing on banking companies listed on the IDX from 2021 to 2025, this study aims to analyze the impact of the LDR, NPL, NIM, and CAR on their stock prices. A panel data regression model and a quantitative methodology are used in this investigation. 41 businesses that satisfied the requirements during the study period were chosen using the purposive sample technique; as a result, the dataset had 205 data points. The findings show that whereas CAR significantly and favorably affects stock prices, LDR, NPL, and NIM have no influence. The variables examined in this study were restricted to LDR, NPL, NIM, and CAR, and cannot yet be applied to the whole banking sector, among other constraints. In order to present a more complete picture, future study is urged to incorporate more factors and prolong the observation duration.
Audit risk assessment in small enterprises gaps and challenges Tina Indriana; Agus Widarsono
Indonesia Auditing Research Journal Vol. 15 No. 3 (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.v15i3.686

Abstract

The study is intended to explore the implementation of audit risk assessment in small enterprises and to identify the gaps and practical challenges that auditors face. A qualitative descriptive approach was adopted with data collection through interviews, observations and document analysis of public accountants. The findings suggest that although the risk assessment procedures are conceptually in line with auditing standards, their implementation in practice is still sub-optimal. There are material deficiencies in knowledge of the entity, assessment of internal controls, setting of materiality and retention of adequate audit documentation. Small enterprises are more likely to have higher inherent and control risks due to weak internal control systems, limited financial records and low accounting competence. All these factors increase the probability of material misstatements. Auditors are also faced with unreliable data and unstructured business processes, which hinder the effective implementation of risk-based auditing. Under such circumstances the auditor may have to rely more on professional judgment which may impact on the consistency and reliability of the audit. The research stresses the importance of more adaptive and context-sensitive audit approaches that are more relevant to the specific features of small enterprises and pragmatic insights to improve the quality of the audit and the effectiveness of the risk assessment practices.

Page 14 of 15 | Total Record : 143

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