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International Journal of Indonesian Business Review
Published by Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia
ISSN : -     EISSN : 28279018     DOI : https://doi.org/10.54099/ijibr
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
International Journal of Indonesian Business Review (IJIBR) is is a peer-reviewed economic journal serving as a forum for Business Economics Scholars concerning to area of Accounting, Banking, Economics, Entrepreneurship, Finance, Human Resources Management, and Management. This open accessed Journal publishes original research and review papers. This journal encompasses original research articles including: 1. Banking and Financial Institution 2. Behavioral Economics 3. Development Economics 4. Environmental Economics 5. International Economics 6. Accounting 7. Bussiness and Entrepreneurship 8. Human Resources Management 9. Monetary Economics 10. Public Finance 11. Political Economy 12. Bussiness Management 13. Urban and Rural Economics
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 74 Documents
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Explaining Turnover Intention among Generation Z Contract Employees through Psychological, Physical, and Social Capital: Evidence from the Telecommunications BPO Industry Zihaul Haq; Puspita Wulansari
International Journal of Indonesian Business Review Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v5i2.1898

Abstract

Purpose – Employee turnover has become a major human resource challenge in the telecommunications Business Process Outsourcing (BPO) industry, particularly among Generation Z contract employees. This study examines the effects of psychological capital, physical capital, and social capital on turnover intention, with job satisfaction as a mediating variable. Methodology/approach – A quantitative explanatory approach was employed using survey data collected from 338 Generation Z employees working under fixed-term employment contracts in the telecommunications division of BPO Company XYZ. Respondents were selected through purposive sampling. Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 was utilized to assess both direct and indirect relationships among the proposed constructs. Findings – The results indicate that psychological capital, physical capital, and social capital significantly enhance job satisfaction, with physical capital exerting the strongest effect. Job satisfaction significantly reduces turnover intention and mediates the relationships between all three forms of capital and turnover intention. The model explains 63.2% of the variance in job satisfaction and 51.5% of the variance in turnover intention. Descriptive findings further highlight career opportunity, trust, work facilities, optimism, and resilience as priority areas for improving employee retention. Novelty – This study contributes to the Human Resource Management and Organizational Behavior literature by proposing an integrated model that examines psychological, physical, and social capital simultaneously as antecedents of turnover intention through the mediating role of job satisfaction. It also provides empirical evidence from Generation Z contract employees in the telecommunications BPO industry, offering a more comprehensive perspective on employee retention strategies.
The Influence of Investigative Audit Procedure Accuracy and Professional Skepticism on Digital Fraud whida Permata sukma; Ety Meikhati; Umi Hanifah
International Journal of Indonesian Business Review Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v5i2.1901

Abstract

This study aims to examine the effect of the appropriateness of investigative audit procedures and professional skepticism on auditors' ability to detect digital fraud. A quantitative approach was employed using primary data collected from 80 auditors working at Public Accounting Firms (KAPs) in the Surakarta and Special Region of Yogyakarta (DIY), Indonesia. The data were analyzed using multiple linear regression with SPSS version 27. The findings reveal that the appropriateness of investigative audit procedures and professional skepticism both have a positive and significant effect on auditors' ability to detect digital fraud. These results suggest that implementing investigative audit procedures tailored to digital forensic practices, together with maintaining a high level of professional skepticism, plays a crucial role in enhancing auditors' capability to identify increasingly sophisticated digital financial fraud. Therefore, Public Accounting Firm (KAP) need to improve auditor competency in implementing investigative audit procedures that are appropriate to the characteristics of digital fraud and strengthen the application of professional skepticism through continuous training and development.
The Moderating Role of Audit Risk in the Use of Information Technology on Auditors' Professional Skepticism kezia agustin Nugrahaningrum; Ety Meikhati; Erna Chotidjah Suhatmi
International Journal of Indonesian Business Review Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v5i2.1902

Abstract

This study aims to analyze the influence of information technology use on auditors' professional skepticism and examine the moderating role of audit risk in this relationship. This study is motivated by the inconsistency of research results regarding the influence of information technology use on auditors' professional skepticism, so it is necessary to examine situational factors that can strengthen this relationship. The study uses a quantitative approach with primary data obtained through distributing questionnaires to 80 auditors at 13 Public Accounting Firms in the Surakarta and Yogyakarta areas selected using a purposive sampling technique. Data analysis was performed using Moderated Regression Analysis (MRA) with the help of SPSS version 26. The results show that the use of information technology has a positive effect on auditors' professional skepticism. In addition, audit risk is proven to moderate this relationship by strengthening the influence of information technology use on auditors' professional skepticism. These findings indicate that the effectiveness of information technology utilization in increasing professional skepticism will be higher when auditors face a high level of audit risk. This study provides an empirical contribution in explaining the role of audit risk as a situational factor that strengthens the relationship between the use of information technology and auditors' professional skepticism.
Determinants of Taxpayer Compliance in Indonesia's Integrated Identification System: Literacy, Socialization, Digital Services, and Security Silvana Renjani Fitri; Annathasia Puji Erasashanti
International Journal of Indonesian Business Review Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v5i2.1903

Abstract

ABSTRACT Purpose – This paper seeks to examine the factors influencing MSME taxpayer compliance during the transitional era of National Identity Number (NIK) and Taxpayer Identification Number (NPWP) integration. Specifically, it analyzes the roles of tax literacy, personal data security, digital service quality, and tax socialization in shaping compliance among small business owners. Methodology/approach – A quantitative approach was employed, collecting primary data through surveys. The sample consisted of 200 MSME entrepreneurs operating in the DKI Jakarta region, predominantly dominated by young, female digital-native entrepreneurs within the food and beverage sector. The collected data were analyzed using structural equation modeling via SmartPLS 4 to test the proposed hypotheses. Findings – It was found that all four proposed factors significantly and positively predict MSME taxpayer compliance. Personal data security emerged as the strongest predictor (Original\ Sample = 0.253, P = 0.002), followed by tax socialization (0.198, P = 0.045), tax literacy (0.193,P = 0.007), and digital service quality (0.134, P = 0.042). The results underscore that guaranteeing cybersecurity and simplifying digital tax systems are vital to fostering voluntary compliance during regulatory transitions. Novelty/value – As Indonesia undergoes a major structural shift toward a unified identity system (NIK-NPWP), this study offers timely empirical insights into how structural data security concerns and digital infrastructure readiness directly dictate compliance behavior among micro and small enterprises. Keywords: Taxpayer compliance, Literacy, NIK-NPWP integration, Personal data security, Digital tax service.

Page 8 of 8 | Total Record : 74

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