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Moh Agus Nugroho
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Journal of Principles Management and Bussines
Published by Cv. Scimadly Publishing
ISSN : -     EISSN : 28305469     DOI : https://doi.org/10.55657/jpmb.v1i01.39
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Principles Management and Bussines is a journal that provides an authoritative source of scientific information for researchers and scholars in academia, research institutions, government agencies, and industry. Published semiannually (June and October) by Scimadly Publishing. The editors receive scientific articles and research results covers several fields of study relating to Management Economics, specifically the study of Management and Business
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol. 5 No. 01 (2026): June 2026" : 2 Documents clear
Effectiveness of Financial Risk Management Implementation through Derivative Instruments at PT. Telekomunikasi Indonesia Safitri, Dian
Journal of Principles Management and Business Vol. 5 No. 01 (2026): June 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v5i01.287

Abstract

This study examines the effectiveness of financial risk management through derivative instruments in a large emerging market corporation. As Indonesia’s leading telecommunications company, PT Telekomunikasi Indonesia Tbk is exposed to significant foreign exchange and interest rate risks due to its international operations and financing activities. This study aims to evaluate the extent to which derivative instruments contribute to mitigating these risks and enhancing financial stability. A qualitative descriptive approach with a case study method is employed, using secondary data from consolidated financial statements, annual reports, and risk management disclosures over the period 2018-2024. The analysis focuses on the use of forward contracts, interest rate swaps, and options within the company’s risk management framework. The findings indicate that derivative-based hedging strategies effectively reduce foreign exchange volatility, stabilize interest expenses, and improve financial performance indicators, particularly liquidity and leverage ratios. Furthermore, the integration of derivatives within an Enterprise Risk Management (ERM) framework enhances financial predictability and organizational resilience. This study provides practical implications for corporations operating in volatile financial environments, emphasizing the importance of structured hedging policies, strong risk governance, and transparent reporting. Academically, it contributes to the literature on financial risk management in emerging markets by offering empirical evidence on the long-term effectiveness of derivative instruments in non-financial corporations.
Determinants of Audit Quality in Food and Beverage Companies: The Role of Audit Tenure and Auditor Reputation Ramadhani, Dui Rafika
Journal of Principles Management and Business Vol. 5 No. 01 (2026): June 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v5i01.300

Abstract

This study examines the effect of audit tenure and auditor reputation on audit quality using panel data analysis. The study aims to provide empirical evidence on whether prolonged auditor-client relationships and auditor reputation influence audit outcomes. The findings reveal that audit tenure has a negative and significant effect on audit quality, indicating that longer auditor engagement may reduce independence and compromise audit quality. In contrast, auditor reputation shows no significant effect, suggesting that reputation alone does not guarantee higher audit quality. Simultaneously, both variables significantly influence audit quality, with the model explaining 57.95% of its variation. These results imply that regulators and firms should carefully consider auditor rotation policies to maintain auditor independence and improve audit quality. This study contributes to the audit literature by providing evidence from panel data analysis on the relative importance of auditor tenure and reputation in determining audit quality.

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