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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 152 Documents
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The effect of CEO overconfidence, audit committee expertise, and internal control weakness on financial statement restatement with audit quality as a moderating variable Fenri Mayer; Novrys Suhardianto
Indonesia Auditing Research Journal Vol. 15 No. 4 (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.v15i4.813

Abstract

This study examines the relationships of CEO overconfidence, audit committee expertise, and disclosed internal control weakness with financial statement restatement, including the proposed moderating role of audit quality. Using annual-report data for 53 Consumer Non-Cyclicals firms listed on the Indonesia Stock Exchange over 2021–2025 (265 firm-year observations), the study applies binary logistic regression. The capital-expenditure-to-operating-cash-flow proxy for CEO overconfidence is positively associated with restatement in the reported main-effects model (B = 1.078; odds ratio = 2.938; p = 0.002). Audit committee expertise and internal control weakness do not show statistically significant Wald results, although extreme coefficient estimates suggest caution in interpreting these findings. Neither estimable audit-quality interaction is statistically significant in the reported output, while the interaction involving internal control weakness cannot be estimated, leaving its moderation hypothesis unresolved. The findings highlight the potential relevance of executive financial-reporting judgments and support closer scrutiny of optimistic assumptions and investment decisions as a governance consideration. However, the data do not establish that these actions, or the Big Four audit-quality proxy, causally prevent restatements.
Analysis of the influence of buzzer marketing, E-WOM, and customer perception on the readiness to build the image of MSMEs in Aek Nauli Village Ajizah Sapitri Siregar; Purnama Ramadani Silalahi; Rahmat Daim Harahap
Indonesia Auditing Research Journal Vol. 15 No. 4 (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.v15i4.824

Abstract

This study was conducted in response to the urgent need to strengthen the reputation of rural Micro, Small, and Medium Enterprises (MSMEs) through digital promotion strategies and the shaping of public perception. This study aims to examine the extent to which Buzzer Marketing, Electronic Word of Mouth (E-WOM), and Customer Perception contribute to the readiness of MSMEs to build their image in Aek Nauli Village, Hulu Sihapas Subdistrict, North Padang Lawas Regency. A quantitative approach was applied in designing the study, in which primary data collection was conducted by distributing questionnaires to respondents who met the sampling criteria. Data analysis was performed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with SmartPLS software, which included testing the outer model, inner model, and hypothesis testing. The analysis results demonstrate that Buzzer Marketing has a positive and significant impact on the readiness to build an image for MSMEs, with a path coefficient of 0.423, a T-statistic of 5.970, and a P-value of 0.000. Similarly, E-WOM showed a positive and significant effect, yielding a path coefficient of 0.498, a T-statistic of 8.682, and a P-value of 0.000. Meanwhile, Customer Perception recorded the most dominant contribution with the highest path coefficient of 0.518. This study strengthens the image of rural MSMEs through effective marketing and positive customer perceptions. Thus, the combined application of Buzzer Marketing, E-WOM, and Customer Perception plays a crucial role in supporting efforts to enhance the image of MSMEs in Aek Nauli Village.

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