Indonesia Auditing Research Journal

Analysis of public satisfaction with BMKG FL Tobing’s information services on social media in terms of information quality and ease of access

Siti Nur Aisah Sitompul, Muhammad Irwan Padli Nasution, Isnaini Harahap — Mon, 19 Oct 2026 00:00:00 +0000

Social media has become one of the channels utilized by the FL. Tobing Meteorology Station (BMKG) to disseminate weather and climate information, as well as early warnings, to the public. The success of this information dissemination depends on the quality of the information provided and the ease with which the public can access it. This study aims to analyze the influence of information quality and ease of access on public satisfaction with the information services provided by the FL. Tobing Meteorology Station via social media. The novelty of this study lies in analyzing public satisfaction with the information services of the FL. Tobing Meteorology Station through social media by examining information quality and ease of access as factors influencing user satisfaction. A quantitative approach was employed, utilizing a survey method with 93 respondents selected through simple random sampling (a probability sampling technique). Data were analyzed using multiple linear regression with the aid of IBM SPSS Statistics 26. The results indicate that information quality has a positive and significant effect on public satisfaction, whereas ease of access does not have a significant effect. However, information quality and ease of access simultaneously exert a significant influence on public satisfaction, with a coefficient of determination (R²) of 22.3%. Therefore, the FL. Tobing Meteorology Station is encouraged to continuously improve the quality of information shared via social media to better meet the public's information needs and increase satisfaction with the services provided.

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 — Mon, 26 Oct 2026 00:00:00 +0000

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 — Mon, 26 Oct 2026 00:00:00 +0000

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.