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Advances in Managerial Auditing Research
Published by Yayasan Pendidikan Bukhari Dwi Muslim
ISSN : -     EISSN : 29857546     DOI : https://doi.org/10.60079/amar
Core Subject : Economy,
Economics, Econometrics & Finance
Founded in 2023, Advances in Managerial Auditing Research publishes original research that promises to advance our understanding of auditing over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including analytical, archival, experimental, survey and case study. The journal encourages articles of current interest to accounting scholars with high practical relevance for organizations or the larger society. We encourage our researchers to look for new solutions to or new ways of thinking about practices and problems, as well as invite well-founded critical perspectives. We provide a forum for communicating impactful research between professionals and academics in auditing research and practice with discusses and proposes solutions and impact the field. contributes to improving the practice and theory of auditing and encompasses internal and external auditing as well as other attestation activities (phenomena). Papers report results of original research that embody improvements in auditing theory or auditing methodology, discussion and analysis of current issues that bear on prospects for developments in auditing practice and in auditing research, and practices and developments in auditing in different countries. In addition to communicating the results of original auditing research, the International Journal of Auditing also aims to advance knowledge in auditing by publishing critiques, thought leadership papers and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 50 Documents
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The Effects of Liquidity, Volatility, and Trading Volume on Stock Returns Khatmi Tamtami Nisa; Mariani Salle Pasulu; Muhammad Nurwahyudi; Aini Indrijawati; Syamsuddin Syamsuddin
Advances in Managerial Auditing Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i3.927

Abstract

Purpose: This study aims to analyze the effects of liquidity, volatility, and trading volume on stock returns for companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Research Method: This study employs a quantitative approach with an explanatory causal design. Secondary data in the form of panel data were obtained from the Indonesia Stock Exchange and Yahoo Finance. The sample was selected using purposive sampling and analyzed using descriptive statistics, classical assumption tests, multiple linear regression, the t-test, the F-test, and the coefficient of determination. Results and Discussion: The results of the study indicate that liquidity has a significant positive effect on stock returns, volatility has a significant negative effect, and trading volume has a significant negative effect. Taken together, these three variables have a significant effect on stock returns, explaining 82.1% of the variance. Implications: These findings can serve as a basis for investors and companies when making investment decisions. Originality: This study provides empirical evidence on the simultaneous effects of liquidity, volatility, and trading volume on stock returns during the post-pandemic period in Indonesia.
Analysis of Profitability Ratios in Assessing the Profitability of PT GoTo Gojek Tokopedia Tbk for the 2023–2024 Period Mohammad Nabilulhaq D; Luthviyah Ismayati; Satrio Sulistiyanto; Gustiara Chairunisa; Asri Sundari
Advances in Managerial Auditing Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i3.943

Abstract

Purpose: This study aims to analyze the use of profitability ratios in evaluating PT GoTo Gojek Tokopedia Tbk’s ability to generate profits following the business restructuring and deconsolidation of Tokopedia during the 2023–2024 period. Research Method: This study employs a descriptive quantitative approach through the analysis of financial statements. Secondary data were obtained from PT GoTo’s audited financial statements, annual reports, sustainability reports, and public exposés for the 2023–2024 period. The analysis was conducted using Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). Results and Discussion: Revenue increased, but gross profit margin (GPM) declined due to a rise in cost of revenue. In contrast, net profit margin (NPM), return on assets (ROA), and return on equity (ROE) improved compared to the previous year, in line with a reduction in net loss and greater efficiency in operating expenses. Nevertheless, all net income-based ratios remain negative, indicating that the company has not yet achieved positive profitability. Implications: An evaluation of a digital company’s profitability must take into account business restructuring, operational efficiency, and the impact of accounting factors in addition to changes in ratio values. Originality: This study offers a contextual interpretation of profitability ratios in post-deconsolidation digital companies by integrating financial ratio analysis with changes in business structure.
Interest Rates and Service Quality as Factors Influencing Customers’ Decisions to Choose Time Deposits at Bank Perekonomian Rakyat Suci Madalena; Samsudin Samsudin; Desi Rubiyanti
Advances in Managerial Auditing Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i3.940

Abstract

Purpose: This study aims to analyze the effects of interest rates and service quality on customers’ decisions to choose time deposits at BPR Monta Baru in Dompu Regency, Indonesia. Research Method: This study employs a quantitative approach grounded in positivist philosophy, with a population of 200 deposit account holders. Using the simple random sampling technique and the Slovin formula, a sample of 67 respondents was selected. Primary data were collected using a questionnaire and subsequently analyzed using multiple linear regression in SPSS. Results and Discussion: The research findings indicate that interest rates and service quality—both individually and jointly—positively and significantly influence customers’ decisions when choosing deposit products. Implications: These findings can serve as a basis for BPR management in formulating strategies to enhance the company’s competitiveness by offering competitive interest rates and improving service quality standards to maintain customer loyalty. Originality: The novelty of this study lies in its integration of Consumer Behavior Theory and the Marketing Mix to examine the factors influencing customer decisions at rural credit banks (BPRs) in regional areas, particularly following the implementation of nomenclature changes under Law No. 4 of 2023.
Analysis of the Cash Flow Statement as a Tool for Strategic Decision-Making: A Case Study of PT Telkom Indonesia for the 2022–2024 Period Nur Muhamad Hamka; Shira Raigung Renata; Qisty Saufa Abadi; Tri Ceysha Nur Wahyuni; Asri Sundari
Advances in Managerial Auditing Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i3.942

Abstract

Purpose: This study aims to analyze the cash flow trends of PT Telkom Indonesia (Persero) Tbk from 2022 to 2024 and assess their relationship to strategic decisions based on the company’s documentary evidence. Research Method: The research employed a descriptive case study using a mixed-methods approach based on document analysis. Analysis of changes and cash flow ratios was integrated with content analysis of financial statements, annual reports, sustainability reports, and the company’s official disclosures. Results and Discussion: Operating cash flow remained positive, but in 2023–2024 it had not yet returned to 2022 levels. In 2024, a decline in fixed asset purchases boosted free cash flow, dividend payments increased, and the composition of debt receipts and payments changed. These findings indicate changes in cash capacity and allocation, but do not prove that the cash flow statement directly determines investment, financing, or dividend decisions. Implications: Cash flow analysis must be combined with information on earnings, financial position, financial statement notes, and management’s discussion and analysis to evaluate the company’s decisions properly. Originality: This study integrates numerical analysis and documentary evidence and distinguishes financial indicators from direct evidence of decision-making.
Strategies for Sourcing and Utilizing Working Capital to Improve Liquidity: A Case Study of PT Unilever Indonesia Tbk Sri Yuningsih; Asri Sundari; Shofia Rofifah Azzhara; Azhar Eka Mustopa; Putri Pratiwi
Advances in Managerial Auditing Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i3.944

Abstract

Purpose: This study analyzes changes in net working capital, activities affecting cash flow, and the liquidity position of PT Unilever Indonesia Tbk for 2024–2025. Research Method: This study employs a quantitative descriptive approach using case studies and comparative analysis of audited financial statements. The analysis covers net working capital, the current ratio, the quick ratio, the cash ratio, and cash flows from operating, investing, and financing activities. Results and Discussion: The net working capital deficit narrowed from Rp6.55 trillion to Rp3.68 trillion. The current ratio increased from 0.45 to 0.74; the quick ratio from 0.23 to 0.57; and the cash ratio from 0.06 to 0.40. The increase in cash was primarily related to operating cash flow and discontinued operations, rather than merely a decrease in accounts receivable and inventory. However, all ratios remained below 1.00, and tax liabilities increased materially. Implications: The company needs to integrate cash flow projections with the monitoring of liability maturities. Originality: This study integrates changes in working capital, liquidity ratios, cash flow, and liability composition in a two-period comparison.
Optimizing Raw Material Inventory Costs at the Corporate Macro Level: A Financial EOQ Approach and Risk Mitigation at PT. Mayora Indah Tbk (2024–2025) Rafi Rasidin; Asri Sundari; Garneta Dinarsuci; Shahnawaaz Kiara Amanda; Suci Fitrianti
Advances in Managerial Auditing Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i3.945

Abstract

Purpose: This study evaluates the adequacy of public data for applying Economic Order Quantity (EOQ), Safety Stock (SS), and Reorder Point (ROP) to PT Mayora Indah Tbk’s inventory for the 2024–2025 period. Research Method: This study employs a descriptive quantitative approach with a documentary design. The data were drawn from consolidated financial statements and sustainability reports, and were then evaluated based on physical data requirements, relevant costs, demand, and lead time. Results and Discussion: The public report provides only aggregate inventory values and does not disclose quantities, ordering costs, storage costs, or lead times for each material. The insurance coverage amount is not the annual premium, and data do not support the ordering frequency and previous SS parameters. Therefore, the estimates for EOQ, ROP, cost savings, and margin improvement cannot be validated. Implications: Applying the model requires transaction data at the homogeneous material level, including physical usage, incremental costs, order history, lead times, and service targets. The research findings serve as the basis for improving inventory data management and for subsequent implementation studies. Originality: This study highlights the methodological limitations of using consolidated financial statements to make operational EOQ decisions at large-scale FMCG companies.
Analysis of the Management Decision-Making Process Based on Predictive Analytics in Projecting PT Telkom (Persero) Tbk. Ability to Meet Long-Term Financial Obligations Raihan Fauzan Adim; Agustina Septiana; Muhamad Nur Amin; Fabio Alfarabi Putra; Asri Sundari
Advances in Managerial Auditing Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i3.946

Abstract

Purpose: This study analyzes the solvency of PT Telkom Indonesia (Persero) Tbk and assesses the adequacy of documentary evidence regarding the use of predictive analytics in financial decision-making. Research Method: This study employs a descriptive case study approach with a documentary analysis of the audited consolidated financial statements for 2025 and the restated comparative figures for 2024. The analysis covers the liability structure, profitability, free cash flow, lease-adjusted leverage, net debt, and cost of capital coverage. Results and Discussion: Long-term liabilities increased by 4.72%, while operating income decreased by 16.42% and the TIER proxy fell from 7.96 to 6.66 times. Conversely, operating cash flow increased by 3.64%, net financial debt decreased, and the debt-to-equity ratio (DER), adjusted for leases, remained relatively stable at 49.76%. The analyzed document does not provide specifications or validation of the predictive model; therefore, the effectiveness of its implementation cannot be concluded. Implications: Solvency assessments need to use multidimensional indicators and verifiable disclosures regarding model governance. Originality: This study identifies the empirical boundary between descriptive financial analysis and predictive analytics in assessing the solvency of telecommunications companies.
Analysis of the Role of Gross Profit as an Indicator of Operational Financial Performance: A Qualitative Case Study of PT Astra Agro Lestari Tbk Vidhini Nazhifa Rachmalimy; Asri Sundari; Evi Karyani; Marintan Anastasya Putri; Silvia Ananda Putri; Nisrina Salma Putri
Advances in Managerial Auditing Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i3.947

Abstract

Purpose: This study aims to analyze changes in gross profit and its components in assessing the financial performance of PT Astra Agro Lestari Tbk. Research Method: This study employed a quantitative descriptive design based on a documentary review. Data were obtained from the interim consolidated financial statements for the three-month periods ending March 31, 2025, and March 31, 2024, and were then analyzed using comparisons, ratios, and arithmetic decomposition. Results and Discussion: Net revenue increased by 46.33%, cost of revenue rose by 44.31%, and gross profit grew by 60.99% to Rp937,287 million. The gross profit margin increased from 12.13% to 13.34%. Of the increase in gross profit, 75.97% was attributable to revenue growth and 24.03% to improved margins. The 21.95% decrease in inventory does not demonstrate successful sales timing, while the 7.34% increase in depreciation does not demonstrate modernization without supporting investment data. Implications: Gross profit should be evaluated in conjunction with volume, selling price, unit cost, inventory, and cash flow to avoid overestimating efficiency. Originality: The study provides a breakdown of gross profit and distinguishes between accounting facts and managerial interpretations in the palm oil industry.
The Effect of Financial Performance on Firm Value, with Good Corporate Governance (GCG) as a Moderating Variable, in Manufacturing Companies Lita Arianti; Samsudin Samsudin; Lilis Marlina
Advances in Managerial Auditing Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i3.994

Abstract

Purpose: This study aims to examine the effect of financial performance on firm value and evaluate the role of Good Corporate Governance (GCG) as a moderating variable. It hypothesizes that financial performance positively affects firm value, and GCG significantly strengthens this relationship. Research Method: A quantitative approach with an associative design was employed. The population comprised manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. Using purposive sampling, 384 valid observations were collected from annual reports. Data were analyzed using Moderated Regression Analysis (MRA) via Stata. Financial performance was proxied by Return on Assets (ROA), firm value by Price to Book Value (PBV), and GCG was measured using a multidimensional Corporate Governance Index (CGI) extracted through Principal Component Analysis (PCA). Results and Discussion: The empirical results indicate that financial performance (ROA) has a positive and significant effect on firm value (PBV). Furthermore, the interaction test confirmed that CGI significantly moderates and strengthens the positive impact of financial performance on firm value. Implications: Practically, these findings urge corporate management to strategically synergize profit maximization with robust governance mechanisms to optimize shareholder wealth. Policymakers can use this insight to refine adaptive GCG regulations, while future researchers are encouraged to explore other sectors such as banking or energy. Originality: This study offers originality by utilizing a composite Corporate Governance Index (CGI) to capture post-pandemic business dynamics, addressing the multidimensionality gaps found in prior research that heavily relied on partial GCG proxies.
The Impact of Financial Literacy and Digital Financial Access on the Sustainability of MSMEs Nuraisah Nuraisah; Chairul Adhim; Fahrul Mauzu
Advances in Managerial Auditing Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i3.1001

Abstract

Purpose: This study aims to examine the hypotheses regarding the effect of financial literacy and digital financial access on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in the stationery store sector in Dompu Subdistrict. Research Method: This study uses an associative quantitative approach. From a population of 154 business actors, 40 respondents were selected using purposive sampling. Data were collected through questionnaires and documentation, then analyzed using multiple linear regression in SPSS. Results and Discussion: The statistical test results indicate that financial literacy has a positive and significant effect on MSME sustainability. Meanwhile, digital financial access has a positive but not yet significant effect, indicating that business actors' use of technology is currently not fully optimized. Implications: MSME actors are advised to start integrating digital services not only for transactions but also for financial management. Local governments need to design technological assistance programs to support MSME sustainability. Originality: This study provides specific empirical evidence regarding digital adaptation and managerial capabilities in the stationery trade sub-sector within developing regions that are currently in the digitalization transition phase.

Page 5 of 5 | Total Record : 50

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