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Alifia Putri Widanti; Salma Nurpita Utami; Yusi Yuferina; Recky Recky

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

The purpose of this study is to identify the level of influence  of job description and workload on the job satisfaction of monthly contract employees at PT Multi Garmenjaya. Through  a cross-sectional  survey method, this study applies a descriptive and associative research design. The data collection was carried out through the distribution of a combination  of online (Google Form) and offline (print questionnaire) questionnaires to 87 respondents who were selected as a sample of the entire population totaling 677 monthly contract employees. Based on the results of hypothesis testing, it was found that the position description variable had a positive and partially significant influence on employee job satisfaction, with a calculated t-value of 5.529 and a significance level of 0.0000. On the other hand, the workload variable was also found to show a positive and significant influence on employee job satisfaction partially, with a calculated t  value of 1.327 and a significance value of 0.188. When tested simultaneously, the two independent variables were proven to have a significant effect on the job satisfaction of contract employees, with  an F score of 27.772 and a significance value of 0.0000. As for the Adjusted R Square value,  a value of 0.384 was obtained. This figure means that the ability of the variable job description and workload in explaining the ups and downs of the job satisfaction of PT Multi Garmenjaya's monthly contract employees is 38.4%. Meanwhile, the other percentage, which is 61.6%, is influenced by other factors or variables that are not studied and studied in this research model.

Sri Indri Oktavian; Heidi Siddiqa

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

The purpose of this study is to analyze the influence of Corporate Social Responsibility (CSR), Financial Distress, and Altman Z-Score on Dividend Decisions in automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2025 period. This study is motivated by fluctuations in the Dividend Payout Ratio (DPR) in the automotive sector, which indicates changes in company dividend policy due to economic conditions, financial performance, and non-financial factors that influence management decision-making. The research method used is a quantitative approach with a causal associative research type to examine the relationship between the independent and dependent variables. The study population consists of automotive sector companies listed on the IDX, while the sample was determined using a purposive sampling technique based on certain criteria. Research data were obtained from annual reports and company financial statements for the 2020–2025 period. Data analysis was carried out using the Dividend Payout Ratio (DPR) as a proxy for dividend decisions and statistical testing to determine the effect of CSR, Financial Distress, and Altman Z-Score on company dividend, the data were processed using SPSS.

Nur Fazarun, Iqbal; Osly Usman; Ryna Parlyna

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study aims to analyze the influence of digital experience and customer experience on passenger loyalty on the Progo Train route, Pasar Senen–Lempuyangan. The increasing digitalization of public transportation services through the Access by KAI application has highlighted the importance of examining the quality of digital experience and customer experience in maintaining passenger loyalty. The study employed a quantitative approach with a causal associative design. Data were collected from 150 respondents through a questionnaire with a five-point Likert scale using a purposive sampling technique. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software (Ringle et al., 2024). The results of the outer model evaluation showed that all indicators had outer loadings > 0.70, Average Variance Extracted (AVE) > 0.50, Composite Reliability (CR) and Cronbach's alpha > 0.70, thus all constructs were declared valid and reliable. The inner model test shows that digital experience has a positive and significant effect on passenger loyalty (β = 0.192; T = 2.237; p = 0.025). Customer experience also has a positive and significant effect on passenger loyalty (β = 0.243; T = 3.268; p = 0.001). The coefficient of determination (R²) of 0.133 indicates that both variables explain 13.3% of the variance in passenger loyalty. The customer experience variable has a more dominant influence than digital experience on Progo Train passenger loyalty.

Junaidi, Saviola Cinka Dihansa Junaidi; Supriyanto, Supriyanto; Yunus, Eko Yudianto

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to examine the implementation of Probolinggo City Regional Regulation Number 2 of 2024 concerning the Respect, Protection, and Fulfillment of the Rights of Persons with Disabilities, specifically regarding entrepreneurial rights in Kanigaran District. A descriptive qualitative approach with a single case study design was employed. Data were collected through in-depth interviews with four key informants, field observation, and documentary study. Data analysis used Miles and Huberman's interactive model, interpreted through Thomas B. Smith's policy implementation theory encompassing four variables: Idealized Policy, Target Groups, Implementing Organization, and Environmental Factors. Findings indicate that implementation has been underway but has not yet reached an optimal state. The policy possesses strong normative substance, yet socialization to target groups remains shallow and uneven. Entrepreneurial motivation among persons with disabilities is high, but constrained by limited capital, social stigma, transportation barriers, and insufficient post-training mentorship. The DKUP has conducted training and marketing facilitation programs, however capital support capacity and sustained mentorship remain critically limited. Environmental factors reveal potential through the KDK community and digital technology, while social stigma and transportation infrastructure continue to pose significant obstacles.

Qosdan Dawami; Mohammad Sakir; Ali Mu’tafi

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The objective of this study is to determine the influence of teacher teaching style on student learning motivation in Islamic Religious Education at SMP Muhammadiyah 1 Wonosobo. The approach used in this study is a quantitative approach with a causal associative method. Data collection was conducted through the distribution of questionnaires to 144 respondents selected using probability sampling technique. Data were collected using questionnaires for the learning motivation variable and the teaching style variable. The technique analysis applied in this study is a simple linear regression analysis with the help of SPSS program. The results of this study indicated the the teacher teaching style has a significant and positive influence on student learning motivation in Islamic Religious Education subjects at SMP Muhammadiyah 1 Wonosobo. This result was proven by the results of the T-test which showed that the significance value of the regression model of this study is greater than the significance level value. Based on these results, it is suggested for Islamic Religious Education teachers at SMP Muhammadiyah 1 Wonosobo to apply adaptive and innovatice teaching style to maintain and increase student learning motivation.

Mardiah Mardiah; Yanti Mayasari Ginting; Indri Yovita

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This research examines the influence of Price, Income, Taste, Promotion, Location, and Product Quality on consumer demand at Coffee Shops in Pekanbaru City. The population consists of Coffee Shop customers in Pekanbaru City. A nonprobability sampling method with Accidental Sampling technique was applied, involving 100 respondents. Data were analyzed using SEM-PLS approach through SmartPLS 4.0 software. The findings reveal that Price, Promotion, and Product Quality significantly influence consumer demand. In contrast, Income, Taste, and Location do not show a significant effect. Among all variables, Product Quality emerges as the most dominant factor affecting consumer demand at Coffee Shops in Pekanbaru City. Therefore, coffee shop managers in Pekanbaru City need to improve taste consistency, menu variety, presentation, and product quality standards to maintain and increase consumer demand. This research is expected to provide business owners with a basis for formulating more appropriate, competitive, and sustainable customer satisfaction-oriented marketing strategies in the local market.

Alya Astrie Yonanda; Candra Mustika; Parmadi Parmadi

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Tax Revenue Sharing Fund (DBHP) on Regional Expenditure, as well as to analyze whether the flypaper effect phenomenon occurs in Regencies/Cities in Jambi Province during the 2017-2023 period. The data used in this study is panel data that combines time series data for 7 years and cross-section data from 11 Regencies/Cities in Jambi Province. The analysis method used is panel data regression with the selected model Fixed Effect Model (FEM). The results of the study show that simultaneously (F Test), the variables PAD, DAU, DAK, and DBHP have a significant effect on Regional Expenditure. Partially (t Test), PAD and DBHP do not have a positive and significant effect on Regional Expenditure, while DAU and DAK show a positive and significant effect on Regional Expenditure. This study also found a flypaper effect in regencies/cities in Jambi Province. This indicates that regional governments in Jambi Province tend to be more responsive in increasing regional spending using transfer funds from the central government rather than optimizing their own potential Regional Original Revenue (PAD).

Dimas Reza Kurniawan; Arga Sutrisna; Ghaling Achmad Abdul Ghonisyah

Jurnal Bintang Manajemen (JUBIMA) 2026 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of assertive leadership and self-actualization on the performance of nurses at Dr. Soekardjo Regional General Hospital in Tasikmalaya. The research design used in this study is a quantitative approach using a survey method. Research subjects: All 40 nurses working in the Melati ward were included as respondents. Research data were collected through the distribution of questionnaires to all respondents. The collected data were analyzed using a series of multiple linear regression tests, along with instrument validation and hypothesis testing. The results of the data analysis yielded the regression equation Y = 0.743 + 0.482X1 + 0.521X2 + e. Furthermore, the analysis indicated that assertive leadership positively contributes to improved nursing performance. Additionally, self-actualization also plays a role in supporting performance improvement. Simultaneously, both variables exert a significant influence on nursing performance. The coefficient of determination of 68.2% indicates that 68.2% of the variation in nurses’ performance can be explained by the two independent variables—assertive leadership and self-actualization—while the remainder is influenced by other factors outside the research model. These findings suggest that strengthening a more assertive and clear leadership style and fostering nurses’ self-actualization can serve as strategies for improving the quality of nursing care.

Neng Aisah; Isyana Rahayu

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

The development of the internet and social media has encouraged e-commerce companies to utilize digital platforms as a marketing tool, one of which is Shopee through TikTok social media. The high frequency of digital advertising is thought to influence consumer attitudes, especially among Generation Z as active TikTok users. To determine the impact of Shopee's digital advertising frequency on consumer attitudes using promotions as a mediating variable on Generation Z TikTok social media users in Tasikmalaya, this study employed quantitative, descriptive, and verification techniques. A total of 100 respondents were sampled using purposive sampling techniques. An online questionnaire with a Likert scale of 1 to 5 was used to collect research data. Data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with the help of SmartPLS 4. The results showed that advertising frequency significantly and positively influenced consumer attitudes and promotions. In addition, promotions can mediate the effect of advertising frequency on consumer attitudes and have a beneficial and significant impact. These results indicate that consumer opinions towards Shopee will be more positive if advertisements are displayed more frequently and supported by appropriate promotions. This study serves as an academic reference and information source for businesses seeking to optimize social media-based digital marketing strategies.

Sira Aisyah; Heidi Siddiqa

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

Although MSMEs are crucial to the economy, the sustainability of non-franchise micro-enterprises is often hampered by suboptimal financial governance. Low utilization of financial information, lack of separation between personal and business finances, and unstructured cash flow management are challenges that can affect long-term business sustainability. This quantitative study aims to evaluate the impact of financial record keeping, capital planning, and cash cycle management on the sustainability of non-franchise micro-enterprises in Mekargalih Village, Garut Regency. Using a survey method and saturated sampling technique, data from 70 business owners were analyzed using multiple linear regression. The results of the study indicate that financial record keeping does not have a significant impact on business sustainability, indicating that recording activities are still administrative in nature and have not been optimally utilized as a basis for business decision-making. Conversely, capital planning and cash cycle management have been shown to have a positive and significant impact on business sustainability. Business owners who are able to plan capital needs and maintain smooth cash flow tend to be more able to maintain the stability of their business operations. Simultaneously, these three variables contribute 45.2% to business sustainability. This finding confirms that the ability to allocate capital andKeywords: business continuity; financial records; capital planning; cash cycle; micro-enterprises.

Lestari Wuryanti; Siti Auliya Putri; Ayu Nursari

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Golf participation has increasingly become a lifestyle-oriented recreational activity that combines physical exercise, social interaction, and personal identity. However, participation decisions are not only shaped by individual interest, but also by demographic readiness, psychographic orientation, digital promotional exposure, and psychological commitment to the sport. This study aims to examine the influence of demographic factors, psychographic factors, and digital promotion on golf participation decisions in Bandar Lampung, with sport commitment as a mediating variable. A quantitative survey approach was employed using purposive sampling. Data were collected from 287 golf participants through a structured questionnaire measured with a five-point Likert scale. The data were analyzed using multiple linear regression and Sobel mediation testing. The findings show that demographic factors, psychographic factors, digital promotion, and sport commitment have positive and significant effects on golf participation decisions. Sport commitment was found to be the strongest predictor and significantly mediated the relationship between demographic factors, psychographic factors, digital promotion, and golf participation decisions. These results indicate that golf participation is influenced not only by access, lifestyle, and digital promotion, but also by the level of commitment developed by participants. This study contributes to sport marketing literature by integrating individual, psychological, and digital factors into one empirical model of golf participation behavior.

Mays Kariem Jabbar; Bilal Noori Saeed

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Given the important objectives that banks strive to achieve through financial stability and their role in ensuring its continuity and ability to face various economic challenges, many have expanded their policies beyond their traditional functions by adopting a range of additional practices and activities that contribute to strengthening their developmental role in society. Among the most prominent of these practices are corporate social responsibility (CSR) activities, which have become a crucial aspect of the work of contemporary financial institutions. In this context, this research highlights CSR practices in banks. It relied on a sample of nine Iraqi banks listed on the Iraq Stock Exchange, which are characterized by their continued banking operations and regular publication of their annual financial reports. The research period was set from 2014 to 2023, and included a set of statistical tests that incorporated a number of financial determinants as control variables to determine their contribution to enhancing the impact of CSR when included alongside it, and to define the nature of the relationship between the research variables. We have reached a number of conclusions, most notably that when regulatory variables are included in the analysis model, this effect becomes statistically insignificant, which indicates that banks’ interest in internal financial factors still outweighs their interest in social aspects.

Septiana Septiana; Happy Fitria; Ahmad Wahidy

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to examine the influence of principal leadership and school culture on teacher discipline in public junior high schools (SMP Negeri) in Sembawa District, Banyuasin Regency. Teacher discipline is an important factor in supporting the effectiveness of the learning process and achieving educational goals. Therefore, understanding the factors that contribute to teacher discipline is essential for improving school performance. This study employed a quantitative research method with a purposive sampling technique. Data were collected through the distribution of questionnaires consisting of 66 statement items measured using a five-point Likert scale. The collected data were analyzed using statistical techniques to determine both partial and simultaneous effects of the independent variables on teacher discipline. The results indicate that principal leadership has a positive and significant partial effect on teacher discipline, as evidenced by a t-value of 5.127, which is greater than the t-table value of 1.9809. School culture also has a positive and significant partial effect on teacher discipline, with a t-value of 7.244 exceeding the t-table value of 1.9809. Furthermore, principal leadership and school culture simultaneously have a positive and significant effect on teacher discipline, as indicated by an F-value of 34.152, which is greater than the F-table value of 3.07. These findings suggest that strengthening principal leadership and fostering a positive school culture can significantly improve teacher discipline.

Putri Mentari; Michael Febrian Siebert; Loise Cendana

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of the digital economy has driven increased customer interaction through online chat services, making customer satisfaction a key factor in business success. Response speed and chat service quality are two important aspects in shaping the customer experience, but previous research has tended to examine them separately. This study aims to analyze the influence of online chat services and response speed on customer satisfaction partially and simultaneously. The method used is a qualitative approach with a literature review of 12 scientific articles from 2020–2025 obtained from academic databases such as Google Scholar and SINTA. The analysis technique used is descriptive-critical through the identification, comparison, and synthesis of previous research findings. The results show that online chat services have a positive effect on customer satisfaction, primarily through interaction quality such as information accuracy, ease of use, and problem-solving ability. Response speed has also proven to be an important determinant, where a fast response significantly increases customer satisfaction. However, speed without quality has the potential to decrease satisfaction. The discussion shows that the two variables have a complementary and inseparable relationship. Online chat services function as a medium for interaction, while response speed is a quality attribute that determines the effectiveness of the service. Therefore, the integration of both in one model is the main contribution of this research in filling the literature gap, especially in the context of e-commerce in Indonesia.

Anita Lestari; Ayi Muhiban

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the influence of price and electronic word of mouth (e-WOM) on purchase decisions among Generation Z consumers in Campaka Subdistrict, Bandung City, with a specific focus on the TikTok Shop platform. This research employs a quantitative approach using a survey method by distributing questionnaires to Generation Z consumers in Campaka Subdistrict, Bandung City, with a total of 98 respondents to collect the data. The results of the study indicate that both price and electronic word of mouth have a significant positive effect on purchase decisions among Generation Z consumers in Campaka Subdistrict, Bandung City. Price is generally perceived as good, although aspects related to price suitability based on income levels and purchasing power still show some weaknesses. Similarly, e-WOM activity is considered positive; however, there are still relatively weak aspects regarding the diversity of consumer reviews, as not all respondents actively pay attention to the variation of opinions in reviews. The findings also reveal a significant influence of these variables, where the effect of price on purchase decisions reaches 35.4%, while electronic word of mouth contributes 29.5%, and the combined effect of price and electronic word of mouth on purchase decisions is 64.9%. This study concludes that improvements in price perception and e-WOM can enhance purchase decisions.

Eko Prasetyo; Widiastuti Ardiansyah; Susan Mokoolang; Dewi Shinta Achmad

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

Odot grass (Pennisetum purpureum cv. Mott) is an important ruminant forage because of its high palatability, adaptability to tropical environments, and potential for high biomass production. This study aimed to evaluate the effect of solid organic fertilizer on the growth and production of odot grass as a basis for developing productive and sustainable forage cultivation. The experiment was conducted in Pangi Village, Dulupi District, Boalemo Regency, from February to March 2026 using a completely randomized design with five treatments and three replications. The treatments consisted of P0 without solid organic fertilizer, P1 at 10 t/ha, P2 at 20 t/ha, P3 at 30 t/ha, and P4 at 40 t/ha. Observed variables included plant height, leaf number, tiller number, and fresh weight production. Data were analyzed using analysis of variance followed by Duncan’s multiple range test at the 5% significance level. The results showed that P4 produced the best response for all measured parameters. The highest plant height was 77.83 ± 43.80 cm, with 18.83 ± 3.67 leaves, 2.42 ± 1.38 tillers, and fresh weight production of 52.33 ± 10.12 t/ha. These improvements indicate that 40 t/ha solid organic fertilizer enhanced nutrient availability and supported biomass formation. Solid organic fertilizer is therefore a promising locally based cultivation input for improving ruminant forage productivity.

Isna Wati; Yessica Amelia; Ruslaini Ruslaini

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to examine the influence of capital intensity,  Return on Assets (ROA), liquidity, and company size on the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance in energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study uses a quantitative approach with secondary data in the form of annual financial statements. The sample was determined using a purposive sampling technique and obtained 16 companies during five years of observation, resulting in 80 observation data. Data analysis was carried out using multiple linear regression with the help of SPSS 29 software. The analysis stage began with a classical assumption test, then continued with multiple linear regression analysis, as well as hypothesis testing. The results showed that partially capital intensity and ROA had a significant effect on CETR, while liquidity and company size had no significant effect on CETR. Simultaneously, all independent variables had a significant effect on CETR, with a determination coefficient value of 25%.

Sari, Fitrah; Rahman, Ahmad Vajri; Mirsal

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to examine the role of customer trust as a mediating variable in the relationship between digital marketing strategies and consumer behavior. As digital marketing evolves, companies are required not only to create engaging content but also to build strong trust to influence purchase intention, loyalty, and customer engagement. This research employs a systematic literature review (SLR) following PRISMA guidelines, selecting 52 empirical articles from reputable international databases such as Scopus, Web of Science, EBSCOhost, and ScienceDirect, published between 2015 and 2026. The analysis involved thematic and descriptive synthesis to assess the strength of digital marketing’s impact on customer trust and consumer behavior outcomes. The results indicate that digital marketing has a significant positive effect on customer trust formation (β=0.652; p<0.001). Customer trust functions as a partial mediator that strengthens the impact of digital marketing on purchase intention, loyalty, and engagement. The direct effect of digital marketing on consumer behavior is weaker when trust is not optimally established. These findings emphasize that effective digital marketing strategies must focus on transparency, security, credibility, and personalization to maximize consumer behavior outcomes. Practically, this study provides important implications for companies and digital marketing practitioners, highlighting that successful campaigns rely not only on content and visibility but also on the ability to build customer trust. The study also opens avenues for future research to examine more specific trust dimensions, including platform integrity, information quality, and social proof, within increasingly complex digital marketing contexts.

Adra Ayu Ningsih; Agung Widhi Kurniawan; Rezky Amalia Hamka; Romansyah Sahabuddin; Burhanuddin Burhanuddin

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research is grounded in the understanding that employees are the core of organizational sustainability, and their job satisfaction is shaped not only by daily tasks but also by the organization’s ability to manage workload and support balance between work demands and personal life. This study aims to analyze the effect of workload and work-life balance on employee job satisfaction at the Class I Correctional Center (Bapas) Makassar. Using a quantitative approach, data were collected through questionnaires distributed to 54 employees and analyzed using multiple linear regression assisted by SPSS Statistics 25. The research variables consist of workload and work-life balance as independent variables, and job satisfaction as the dependent variable. The findings indicate that workload has a positive and significant effect on job satisfaction, suggesting that employees’ perception of being able to complete tasks effectively can increase their comfort and confidence at work. Work-life balance also shows a positive and significant influence, indicating that the ability to manage both work responsibilities and personal life contributes directly to greater feelings of satisfaction, stability, and motivation in performing duties. Simultaneously, both variables significantly affect job satisfaction, emphasizing the importance for organizations to regulate workload proportionally while providing space for employees to maintain a healthy life balance. These findings highlight that effective workload management and support for work-life balance are crucial organizational investments to foster a healthy, productive, and employee-centered work environment.

Kurnia Illa Allodya Dinara; J.B. Amiranto

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

Financial reiporting timeilineiss is a cruicial eileimeint that seirveis as a signal of information quiality for inveistors in making inveistmeint deicisions, eispeicially in strateigic seictors suich as thei food and beiveiragei induistry, which has high volatility. This stuidy aims to eixaminei and analyzei thei eiffeict of Profitability on Auidit Reiport Lag with thei Auidit Committeiei as a modeirating variablei in companieis in thei Food and Beiveiragei suib-seictor listeid on thei Indoneisia Stock Eixchangei (IDX) for thei peiriod 2020–2024. This stuidy uiseis a quiantitativei cauisality approach with seicondary data from annuial financial reiports and indeipeindeint auiditor reiports. Thei sampling teichniquiei uiseid puirposivei sampling, which produiceid a samplei of 48 companieis with a total of 240 obseirvations oveir fivei yeiars of obseirvation. Data analysis was peirformeid uising Paneil Data Reigreission with thei seileicteid Random Eiffeict Modeil (REiM) and Modeirateid Reigreission Analysis (MRA) uising EiVieiws 12 softwarei. Thei reisuilts show that profitability has a neigativei and significant eiffeict on auidit reiport lag, meianing that thei higheir a company's profitability, thei shorteir thei duiration of its auidit compleition beicauisei manageimeint is eincouirageid to conveiy “good neiws” to thei puiblic. Conveirseily, thei auidit committeiei, proxieid by thei nuimbeir of meimbeirs, has no significant eiffeict on auidit reiport lag. Fuirtheirmorei, thei MRA teist reisuilts provei that thei Auidit Committeiei is uinablei to modeiratei thei reilationship beitweiein Profitability and Auidit Reiport Lag. This finding has important implications that thei eiffeictiveineiss of suipeirvision in acceileirating thei auidit proceiss is not soleily deiteirmineid by thei quiantity or nuimbeir of Auidit Committeiei meimbeirs, buit is morei influieinceid by quialitativei aspeicts suich as compeiteincei, accouinting eixpeirtisei, and thei indeipeindeincei of meimbeirs in carrying ouit theiir suipeirvisory fuinctions