cover
Contact Name
Arry Eksandy
Contact Email
ojs.ijamesc@gmail.com
Phone
+6285694439836
Journal Mail Official
ojs.ijamesc@gmail.com
Editorial Address
Jl. Al Muhajirin RT. 3 RW. 9 Tanah Tinggi, Tangerang, Provinsi Banten, 15119
Location
Kota tangerang,
Banten
INDONESIA
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
ISSN : -     EISSN : 29868645     DOI : https://doi.org/10.61990/ijamesc
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) is an open access, peer-reviewed, and refereed journal published by PT. ZILLZELL MEDIA PRIMA. The main objective of IJAMESC is to provide an intellectual platform for the international scholars. IJAMESC aims to promote interdisciplinary studies in accounting, management, economics and social science and become the leading journal in accounting, management, economics and social science in the world. The journal publishes research papers in the fields of: Accounting: Financial Accounting and Capital Markets, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Social and Environmental Accounting, and Islamic Accounting. Management: Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-Business, Knowledge Management, Corporate Governance, Management Information System, International Business, Business Ethics, Entrepreneurship, and Sustainability Economics: Macroeconomic, Microeconomic, Monetary, International Trade, Development Economic, Country-Specific Studies, Economic Policy Evaluations, and International Comparisons Social Sciences: Education, Law, Islamic Studies, Communication and Journalism, Political Science, Philosophy, Psychology, Sociology, History, Visual Arts, Public Administration, Population Studies, Library and Information Science, Human Right, and Tourism.
Articles 602 Documents
EMOTIONAL INTELLIGENCE, SELF-EFFICACY, AND EMPLOYEE LOYALTY AS PREDICTORS OF EMPLOYEE PERFORMANCE Zulhawati; Meiliyah Ariani; Arifah Rachmawati; Abdullah; Patricia K. Surya
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i4.905

Abstract

This study examines the effects of emotional intelligence, self-efficacy, and employee loyalty on employee performance at CV Anugerah Bumi Semesta, an Indonesian company operating in the coffee export industry. The study addresses the competitive demands of the coffee export sector, which require employees to demonstrate effective emotional regulation, confidence in performing work-related tasks, and commitment to organizational objectives. The study employed a quantitative approach involving 103 employees selected using a saturated sampling technique. Data were analyzed using multiple linear regression with IBM SPSS Statistics 26. The results indicate that emotional intelligence has a positive and significant effect on employee performance, demonstrating that employees with better emotional regulation, self-motivation, empathy, and interpersonal skills tend to perform more effectively. Self-efficacy also has a positive and significant effect, indicating that employees with stronger confidence in their abilities are more persistent and capable of achieving work objectives. Employee loyalty has a positive and significant effect on employee performance and represents the largest contribution among the three predictors, followed by self-efficacy and emotional intelligence. Furthermore, emotional intelligence, self-efficacy, and employee loyalty simultaneously have a significant effect on employee performance. The coefficient of determination shows that these three variables explain 30.7% of the variation in employee performance, while 69.3% is explained by other factors. These findings highlight the importance of strengthening emotional intelligence, self-efficacy, and employee loyalty to enhance employee performance and organizational effectiveness.
GOVERNANCE AND AUDIT ATTRIBUTES AS DRIVERS OF EARNINGS QUALITY Irvan Juliansah; Khoirul Huda; Imas Kismanah; Rasiman
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i4.907

Abstract

This study examines the influence of good corporate governance, financial reporting timeliness, audit tenure, and auditor reputation on earnings quality in banking sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study is motivated by the critical importance of earnings quality in the banking sector, which operates in a highly regulated environment and plays a strategic role in maintaining national financial stability, particularly during the post-pandemic period characterized by economic pressures and increased earnings management incentives. The sample consists of commercial banks consistently listed on the Indonesia Stock Exchange during the observation period, selected using purposive sampling. Panel data regression with the Random Effect Model was employed to test the proposed hypotheses. The results indicate that auditor reputation has a significant negative effect on earnings quality, suggesting that banks audited by Big Four auditors tend to exhibit lower earnings quality compared to those audited by non-Big Four auditors. In contrast, good corporate governance, financial reporting timeliness, and audit tenure do not significantly influence earnings quality. However, all variables simultaneously have a significant effect on earnings quality, explaining 22.91% of its variation. These findings suggest that auditor reputation plays a more significant role in influencing earnings quality than other governance and audit characteristics in the Indonesian banking sector, providing valuable insights for regulators, banking management, and investors in assessing and enhancing earnings quality.