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Mulianto Mulianto; Stevanus Alpha; Ipan Morris Panggaribuan

REDOMINATE : Jurnal Teologi dan Pendidikan Agama Kristiani 2026 Sekolah Tinggi Teologia Kerusso Indonesia

The development of information technology and the use of social media have increased the potential for defamation against various institutions, including educational institutions. The reputation of schools or educational institutions is an important social asset because it is directly related to public trust, institutional credibility, and the continuity of the educational process. However, the Indonesian legal system still places greater emphasis on protecting individual reputation than institutional reputation, creating a need to reexamine the legal position of educational institutions in responding to attacks on their good name. This study aims to analyze legal protection for the reputation of educational institutions within the Indonesian legal system and to formulate a more comprehensive reconstruction of legal protection that is relevant to the development of digital spaces. This research uses a normative legal method with statutory and conceptual approaches. Data sources consist of primary legal materials, including Law Number 1 of 2023 concerning the Criminal Code and the Electronic Information and Transactions Law, as well as secondary legal materials in the form of legal literature and educational theory. The results show that defamation provisions in the Criminal Code and the ITE Law have not explicitly provided adequate protection for the reputation of educational institutions. Therefore, legal protection reconstruction is needed through affirming educational institutions as legal subjects whose reputation deserves protection, strengthening reputation recovery mechanisms, and integrating educational ethics perspectives into legal regulation.

Brilian Prabasari; Sindy Dwi Kurnia; Marjam Desma Rahadhini

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

The phenomenon of radical transparency in the Bottled Drinking Water (AMDK) industry in 2025 triggered a reputation crisis and a massive erosion of customer loyalty. This crisis began with negative sentiment on social media that led to surprise inspections by regulatory authorities of the industry leader's "Mountain Spring" claim. The unpreparedness of the communication infrastructure in presenting technical data in real time led to a decline in brand image and a significant correction in market share to a critical figure of 47.4%. This article aims to formulate a conceptual framework for adaptive and data-driven PR presentation techniques through the integration of real-time data visualization and narrative reframing strategies. The method used is a descriptive conceptual analysis by evaluating the chronology of incidents and PR responses during the crisis. The analysis results show that unidirectional communication patterns and static presentation materials are deemed to fail to face viral and spontaneous public audits in the digital space. As a theoretical and practical contribution, this article proposes a new model, The Spontaneous Technical Presentation Model, and recommendations for the development of a Crisis Presentation Kit for the FMCG industry. Through a theoretical approach that expands the theory of Image Restoration, this study confirms that corporate image restoration in the digital era is highly dependent on the precision and transparency of visual data presented during field qualification

Nisa Mukti Rahayu; Lidya Imas Ayu; Marjam Desma Rahadhini

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

The dynamics of the global coffee industry during the 2024–2026 period were characterized by significant fluctuations that placed Starbucks in a vulnerable position due to multidimensional reputation crises, ranging from geopolitical sentiments to industrial relations tensions. This study aims to analyze the effectiveness of Public Relations (PR) management strategies and integrated media models in restoring brand equity post-crisis. The research method applied is descriptive qualitative with a conceptual analysis approach, relying on digital literature studies and the collection of secondary data from international reputation research firm reports and credible mass media documentation. The research results indicate that the drastic decline in the Brand Strength Index was successfully mitigated through a strategic narrative transition from service efficiency toward the reinforcement of the original "The Third Place" identity. The utilization of data-driven Owned Media channels through loyalty applications proved to be the most crucial instrument in maintaining consumer retention amidst the global boycott. The research conclusion emphasizes that brand resilience in the era of digital volatility depends not only on rhetoric but on the synchronization between adaptive leadership, operational transparency, and the integration of an agile PESO communication model. This study provides a theoretical contribution regarding the importance of managing "reputation capital" through consistent sustainability commitments to maintain a balance between profitability and corporate communication ethics in an increasingly polarized global market

Mega, Mega; Heni Susilowati

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study examines the influence of employer branding and social media on job application intention, with corporate reputation serving as a mediating variable at PT Prima Indah Lestari in the digital era. A quantitative explanatory approach with a causal research design was employed. Data were collected from 96 prospective employees selected through purposive sampling using a questionnaire. The data were analyzed using IBM SPSS Statistics, applying multiple linear regression analysis and the Sobel test. The findings indicate that employer branding, social media, and corporate reputation positively and significantly affect job application intention, both partially and simultaneously. Furthermore, the results confirm that corporate reputation significantly mediates the relationship between employer branding and social media on job application intention.

Musprihadi, Ribut; Prasetyo, Heru Eko

Jurnal Ilmiah Serat Acitya 2026 Universitas 17 Agustus 1945

Penelitian ini menganalisis pengaruh Marketing Good Governance (MGG) terhadap efektivitas program pelatihan dan pengembangan karier karyawan, dengan pelatihan sebagai variabel mediasi. MGG dipng sebagai pilar strategis yang mengintegrasikan etika pemasaran dengan manajemen sumber daya manusia. Dengan pendekatan kuantitatif berbasis SEM-PLS, penelitian ini melibatkan 150 responden dari industri FMCG, jasa keuangan, dan teknologi informasi. Hasil menunjukkan bahwa MGG berpengaruh signifikan terhadap program pelatihan (β=0.645) dan pengembangan karier (β=0.324), serta pelatihan memediasi hubungan tersebut secara kuat (β=0.334). Temuan ini menegaskan bahwa tata kelola pemasaran yang transparan, akuntabel, dan adil tidak hanya meningkatkan reputasi eksternal perusahaan, tetapi juga memperkuat kompetensi internal dan kejelasan jalur karier karyawan. Kebaruan penelitian ini terletak pada integrasi disiplin pemasaran strategis dan manajemen SDM, yang menempatkan pelatihan sebagai jembatan antara tata kelola dan keberlanjutan karier. Implikasi praktisnya, perusahaan perlu menyinergikan kebijakan HR dan marketing berbasis tata kelola untuk menciptakan budaya kerja etis, meritokratis, dan berkelanjutan.  

Labobar, Jerson; Rengkung, Yansye; Kawatu, Gloria; Sahempa, Amazia; Natary, Dyara +1 more

Jurnal Ilmu Pendidikan Keagamaan Kristen 2026 Sekolah Tinggi Agama Kristen Arastamar Grimenawa J

Kajian ini membahas tentang factor-faktor yang mempengaruhi relasi antar umat beragama dengan berfokus pada interaksi antara umat Kristen dan Buddha dalam kehidupan sosial masyarakat Kota Tomohon. Kota Tomohon dipilih sebagai sebagai Lokasi penelitian karena memiliki reputasi sebaga salah satu daerah dengan Tingkat toleransi agama yang relative kuat di tengaah kemajemukan sosial dan budaya. Penelitian ini menggunaakan pendekatan kualitatif dengan metode deskriptif melalui analisis terhadap literatur ilmiah, pemberitaan media, serta dokumen yang relevan dengan konteks sosial keagamaan. Temuan kajian menunjukkan bahwa hubungan harmonis antara umat Kristen dan Buddha terbangun melalui praktik sosial yang menekankan dialog, kerja sama, dan partisipasi lintas agama. Peran pemuka agama, pemimpin lokal, dan tokoh masyarakat menjadi factor penting dalam menjaga stabilitas relasi sosial antar umat beragama. Selain itu, kearifan lokal Minahasa seperti mapalus dan Sitou Timou Tumou Tou, berfungsi sebagai landasan nilai yang memperkuat solidaritas dan rasa kebersamaan. Pendidikan multikultural dan penguatan literasi keagamaan turut berperan dalam membentuk sikap keberagamaan yang inklusif dan saling menghormati. Kajian ini menyimpulkan bahwa relasi Kristen dan Buddha di Kota Tomohon mencerminkan praktik kerukunan umat beragama berbasis komunitas yang memiliki signifikansi sosiologis serta relevan sebagai rujukan dalam pengembangan kajian toleransi dan kehidupan beragama di Indonesia.

Alfareji Febrian Hanom; Sa’diyah El Adawiyah

Harmoni: Jurnal Ilmu Komunikasi dan Sosial 2026 International Forum of Researchers and Lecturers

This study aims to describe the event management of Kartini Humas Indonesia 2024 organized by Media Humas Indonesia as a form of appreciation for outstanding female public relations practitioners and as a strategy to build the reputation of Media Humas Indonesia. This research uses a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews with four informants, non-participant observation, and documentation. The results show that the Kartini Humas Indonesia 2024 event was managed using Goldblatt’s five-stage event management approach: research, design, planning, coordination, and evaluation. The research stage involved identifying the needs and expectations of participants and target audiences. In the design stage, the committee developed creative ideas and defined the event’s characteristics. Planning focused on selecting the theme, location, and timing. In the coordination stage, communication and teamwork were key to the event’s successful execution. Evaluation was conducted through internal reflection and participant feedback. Furthermore, the event had a positive impact on the reputation of Media Humas Indonesia as the organizer, particularly in terms of reliability, credibility, and social responsibility. The study concludes that structured event management plays a crucial role in enhancing the reputation of the media as an event organizer in the public eye.

Avita Anggraeni; Tries Ellia Sandari

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

Penelitian ini bertujuan menganalisis pengaruh Good Corporate Governance (GCG), Financial Risk, dan Capital terhadap Opini Audit, dengan Earning sebagai variabel intervening dan Reputasi Kantor Akuntan Publik (KAP) sebagai variabel moderasi, pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif kausal dengan data panel dari 15 bank yang dipilih secara purposive sampling, sehingga diperoleh 75 observasi bank-tahun. GCG diproksikan dengan jumlah Dewan Direksi dan Komite Audit; Financial Risk diproksikan dengan Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR); Capital diproksikan dengan Debt to Equity Ratio (DER) dan Debt to Asset Ratio (DAR); Earning diproksikan dengan Return on Assets (ROA) dan Return on Equity (ROE); dan Opini Audit diukur dengan skor 1–5 berdasarkan jumlah catatan tambahan auditor. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) berbantuan SmartPLS dengan konstruk formatif dan prosedur bootstrapping 5.000 resample. Hasil penelitian menunjukkan Financial Risk dan Capital berpengaruh negatif signifikan terhadap Earning, sedangkan GCG tidak berpengaruh signifikan. GCG dan Capital berpengaruh signifikan meskipun dengan arah negatif terhadap Opini Audit, sementara Financial Risk dan Earning tidak berpengaruh signifikan. Earning tidak terbukti memediasi pengaruh variabel eksogen terhadap Opini Audit, dan Reputasi KAP tidak terbukti memoderasi hubungan Earning-Opini Audit, meskipun berpengaruh positif secara langsung terhadap Opini Audit. Temuan ini mengindikasikan bahwa pada industri perbankan yang sangat teregulasi, opini audit lebih ditentukan oleh kewajaran penyajian laporan keuangan dan kredibilitas auditor dibandingkan kinerja profitabilitas semata.

Ikhfa Amelia Tantiyuana; Afiffatur Rohimah; Abu Amar Bustomi

Jurnal Penelitian Komunikasi dan Sosialisasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the role of public relations as a key pillar in building reputation and enhancing the credibility of nature-based tourism in Jombang. The research focuses on the communication strategies employed by public relations officers in delivering information, managing public interactions, and utilizing digital media as the primary tool for strengthening destination image. The research method used is a case study with a descriptive qualitative approach. Data were collected through in-depth interviews with six informants, including public relations staff, tourism managers, representatives from the tourism department, local community members, and visitors.The findings show that public relations plays a vital role in reputation building through four main dimensions: message consistency, communication transparency, collaboration with communities and stakeholders, and the optimization of digital media. Field findings reveal that consistent use of social media strengthens tourists’ trust, while local community involvement adds authenticity to the destination’s image. Moreover, public relations also functions as a crisis communication manager by providing fast and accurate information during operational disruptions. In conclusion, the reputation of nature tourism in Jombang is not solely determined by natural beauty but also by the quality of communication managed by public relations. The optimization of digital and collaborative communication has become a key strategy to maintain the credibility and attractiveness of the destination amid increasingly competitive tourism dynamics.

Nazila Putri Kyla; Azifah Faza Aghnia; Tria Patrianti

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the role of Digital Public Relations (DPR) in maintaining public trust in Kopi Tuku's reputation through its Instagram account @tokokopituku. Using qualitative methods with documentation studies, this study analyzed feed posts, captions, comment interactions, and related digital documents. The results show that Kopi Tuku implements a consistent digital communication strategy through simple visuals, humanistic storytelling, and a friendly style of language. This creates a deep perception of authenticity and transparency in the eyes of consumers. Although comment interactions are not too intense, the principle of symmetrical communication is still applied with quick and friendly responses. The consistency of brand values ​​and identity further strengthens public trust, maintaining Kopi Tuku's reputation amidst the intense competition in the coffee industry. This research contributes to the development of digital PR studies and serves as a reference for local coffee industry players in formulating social media-based communication strategies to build closer relationships with consumers.

Putri Yani, Diar; Diar Putri Yani; Marsani Arif; Arif Nursetyo

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

Penelitian ini bertujuan untuk mengembangkan sistem pendukung keputusan yang dapat membantu tim Marketing Officer (MO) PT. Alvarel Technology Innovation dalam menentukan status pelanggan secara objektif dan terstruktur. Sistem ini dirancang menggunakan kombinasi metode Analytical Hierarchy Process (AHP) dan Weighted Sum Model (WSM). Metode AHP digunakan untuk menentukan bobot kriteria yang meliputi Potensial Pasar, Urgensi, Finansial, serta Hubungan dan Reputasi, dengan memastikan konsistensi matriks perbandingan berpasangan. Hasil pembobotan kemudian digunakan dalam metode WSM untuk melakukan perhitungan skor total pelanggan dan menyusun pemeringkatan status berdasarkan nilai tertinggi hingga terendah. Data penelitian diperoleh dari catatan internal perusahaan dan wawancara dengan Marketing Officer, dengan jumlah sampel 30 pelanggan. Hasil pengujian menunjukkan bahwa sistem dapat menghasilkan peringkat status pelanggan dalam lima kategori, yaitu potensial, prospek, pending, pasif, dan skip. Temuan utama memperlihatkan bahwa kategori prospek memperoleh skor tertinggi dan menjadi prioritas tindak lanjut. Dengan demikian, sistem pendukung keputusan berbasis AHP–WSM ini mampu mengurangi subjektivitas, meningkatkan efisiensi, serta memberikan rekomendasi yang lebih akurat dan terukur untuk mendukung pengambilan keputusan strategis perusahaan dalam pengelolaan pelanggan.

Rica Anggraini; Achmad Nashrudin Priatna; Noerma Kurnia Fajarwati; Eka Susilawati; Putri Handayani

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the strategies implemented by Hotel Abadi in Serang City to maintain its image and reputation amidst the increasingly competitive hotel industry and pressures caused by the COVID-19 pandemic. A descriptive qualitative approach was used with a SWOT analysis technique to identify the strengths, weaknesses, opportunities, and threats facing the hotel. The results show that Hotel Abadi still relies on the strength of social relationships and loyalty of existing customers as reputation capital, but has not been able to manage its image comprehensively in accordance with the principles of image management theory. The communication strategies used are still conventional, such as banners and direct promotions, and have not yet touched on the realm of digital branding and professional management of customer feedback. On the other hand, the threat from new, more modern hotels that are more adaptive to technological developments is an urgent external challenge that requires a strategic response. Hotel Abadi must also pay more attention to service quality, not only from the physical side but also the overall customer experience. Given the rapid development of technology, management needs to formulate a more targeted and effective digital communication strategy to reach a wider audience through social media and websites. Hotel Abadi is advised to undertake a strategic transformation that is not only promotion-oriented, but also includes strengthening brand identity, improving service quality based on customer needs, and structured reputation management with an image management approach.

Sekamadie, Katalenan; Agustin Hari Prastyowati; Diana Dwi Astuti

Jurnal Manajemen Sosial Ekonomi 2025 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

A paradigm shift in public services has occurred rapidly due to the advent of digital technologies, which has led to the creation of more efficient, transparent and user-oriented systems. The study aims to examine how the quality of e-services, reputation, trust in e-services and electronic word of mouth affect user satisfaction with technology-enabled public services. A quantitative approach using multiple linear regression analysis is used to confirm the validity of the model. This method includes validity, reliability and classical assumptions testing. The results show that all four independent variables have a positive effect on user satisfaction both in general and individually. The quality of service, which encompasses factors such as ease of access, speed, system availability, and data security, has been demonstrated to enhance satisfaction. On the other hand, positive feedback and trust in the integrity and competence of the institution strengthen the relationship with users. Electronic word of mouth is crucial to create positive perceptions and attract consumers to services. The results show that to increase user satisfaction and loyalty in digital government services, the integration of these four elements is a key strategy.

Zahrah Mahfudzah Firdaus; Noerma Kurnia Fajarwati; Meiby Zulfikar; April Laksana; Arfian Suryasuciramdhan

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

The boycott of companies suspected of having ties to Israel has drawn public attention, including Unilever. This research was motivated by the need to understand how Unilever, impacted by the boycott, is attempting to restore its reputation in the eyes of the public. Specifically, this research aims to analyze how the people of Serang City respond to these efforts amidst the turmoil of this sensitive issue. The study used a quantitative approach based on the S-O-R (Stimulus-Organism-Response) theory. Data were collected through questionnaires distributed to 400 respondents in Serang City. The main focus of the analysis was on three Unilever strategies: a statement of non-involvement in the genocide, providing aid to refugees in Egypt, and offering product discounts at local retailers. The S-O-R theory was used to observe how the company's communication stimuli generate psychological responses and public attitudes toward brand reputation. The study results showed that 68.12% of respondents responded positively to Unilever's efforts, although this figure only slightly exceeded the minimum threshold set in the hypothesis. The majority of the public is more familiar with discount efforts than humanitarian aid or official clarification. Therefore, information transparency and strengthened crisis management need to be optimized to clarify Unilever's position and sustainably strengthen the company's reputation amidst sensitive social and political issues.

Muhammad Dhafa Pratama; Zulvia Khalid

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the influence of reputation, organizational culture, and self-development opportunities on athlete loyalty. The sample in this research consists of all active athletes of Hangtuah Jakarta Basketball Club, totaling 60 individuals, selected using the total sampling method. Data were collected through the distribution of questionnaires developed using a Likert scale as the measurement tool. The data were analyzed with the help of SPSS version 22. The results of the study indicate that all three independent variables reputation, organizational culture, and self-development opportunities partially have a significant influence on athlete loyalty at Hangtuah Jakarta Basketball Club. Specifically, the analysis revealed that reputation significantly affects athlete loyalty, as athletes tend to stay loyal to organizations they believe hold a strong public image and credibility. Furthermore, organizational culture was found to play a critical role in fostering loyalty, with athletes expressing greater commitment when they feel aligned with the club’s values and mission. Lastly, opportunities for self-development were also identified as a major determinant, as athletes who perceive the club as providing personal and professional growth are more likely to stay loyal. This study contributes valuable insights into how sports organizations can enhance athlete retention by focusing on these three key areas, thereby fostering long-term commitment and success. The findings are relevant for sports managers and organizations aiming to improve athlete engagement and loyalty in competitive sports environments.

Lutfy Ike Prasetyawati; Dyah Supriatin

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Final-year students have a high interest in immediately entering the workforce, but the available recruitment processes often do not meet their expectations. The e-recruitment system, which is expected to be efficient and transparent, instead causes confusion and doubt. Company reputation and compensation offered are also major considerations in the decision to apply. This study aims to analyze the influence of e-recruitment, company reputation, and compensation on the interest of Perwira Purbalingga University students in applying for jobs. A quantitative method was used with a causal associative approach. A sample of 59 respondents was selected through purposive sampling from students enrolled in 2021 and 2022. Data collection was conducted through questionnaires, then analyzed using instrument testing, descriptive analysis, classical assumption testing, and multiple linear regression. The results showed that e-recruitment had a negative and insignificant effect on job application interest. Company reputation had a positive and significant effect, while compensation had a positive but insignificant effect. The coefficient of determination value of 0.319 indicates that the three variables explain 31.9% of the variation in interest in applying for jobs, while the rest is influenced by other factors not examined in this study

Indriawati, Aulia; Indriawati, Aulia; Mahesa, Deewar

Digital Business Intelligence Journal 2025 Fakultas Ekonomika dan Bisnis Universitas 17 Agustus 1945 Semarang

This research investigates the management of cyber incident risks in e-business environments with an emphasis on reducing financial losses and reputational impact. The increase in digitization in the business world correlates with the rise of cyber threats that can cause significant financial losses as well as long-term reputational damage. This systematic review evaluates recent research (2022-2025) from various academic databases such as PMC, IEEE Xplore, ScienceDirect, and Scopus. The aim of this study is to discover effective risk management tactics, rapid incident response mechanisms, and ways to mitigate financial and reputational losses in e-business. The literature review highlights the importance of having a comprehensive risk management framework, a direct threat monitoring system, and a planned reputation recovery strategy. Research findings indicate that a proactive approach to cyber risk management not only functions to protect financial assets but also to maintain consumer trust and business continuity. Cooperation among stakeholders such as technology, management, and regulators is key in creating a cyber-resilient e-business ecosystem.

rahmawati, suci

Jurnal Ilmu Pengetahuan dan Teknologi 2025 Institut Teknologi Indonesia

Pengakhiran kontrak konstruksi menimbulkan dampak merugikan baik finansial maupun reputasi proyek. Meskipun merupakan masalah serius, sebagian besar solusi yang diusulkan dalam literatur cenderung berfokus pada aspek hukum dan faktor eksternal, dengan sedikit perhatian pada penguatan sistem internal organisasi proyek. Studi literatur sistematis ini bertujuan untuk mereview penyebab dan dampak pengakhiran kontrak konstruksi, mengidentifikasi kesenjangan penelitian terkait peran manajemen risiko internal, serta menyusun model konseptual baru yang menempatkan manajemen risiko internal sebagai variabel mediasi. Menggunakan metode kajian literatur sistematis dengan pendekatan kualitatif deskriptif, penelitian ini menganalisis 20 artikel jurnal ilmiah bereputasi dari tahun 2022-2025 yang relevan dengan topik terminasi kontrak dan manajemen risiko. Hasil kajian menunjukkan bahwa faktor risiko utama pengakhiran kontrak meliputi masalah finansial kontraktor, kegagalan pemasok, korupsi, dan ketidakpastian proyek. Namun, ditemukan kesenjangan signifikan karena tidak ada jurnal yang secara eksplisit menempatkan manajemen risiko internal sebagai variabel utama dalam mencegah terminasi kontrak. Berdasarkan temuan ini, diusulkan model konseptual baru di mana manajemen risiko internal memediasi hubungan antara faktor risiko proyek dan keputusan terminasi kontrak. Model ini menyiratkan bahwa penguatan kontrol internal proyek, seperti audit internal yang efektif dan pengelolaan pemasok yang baik, dapat secara signifikan menekan dampak negatif dari faktor risiko eksternal dan internal, sehingga mengurangi potensi pengakhiran kontrak secara prematur.

Destin Alfianika Maharani; Karunia Zuraidaning Tyas; Shella Rizqi Amelia; Fitriyanti, Fitriyanti

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study focuses on analyzing the factors influencing auditor switching in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, by examining the variables of management turnover, audit committee, financial distress, auditor reputation, and audit fees. The study was conducted using a quantitative approach utilizing secondary data in the form of annual financial reports. The sample size was determined using a purposive sampling technique for 55 companies. Auditor switching served as the dependent variable, measured by a dummy variable, while the other five variables served as independent variables. The analysis results indicate that none of the independent variables significantly influenced auditor switching decisions. This suggests that auditor switching decisions in companies are more influenced by strategic factors, such as the company's need to obtain audit services that better align with its business vision and auditor competency, which is considered capable of maintaining the credibility of financial reports. These findings emphasize the importance of a continuous relationship between auditors and clients as part of efforts to maintain the quality, consistency, and independence of the resulting audit. The practical implication of this study is that companies need to prioritize professionalism, audit quality, and long-term partnerships with auditors, rather than solely considering internal factors such as management structure or financial pressure. From a regulatory perspective, this research provides important input for strengthening regulations and oversight regarding audit quality and auditor independence, rather than solely focusing on auditor switching frequency. Thus, this study expands the literature on auditor switching dynamics and confirms that audit success is determined more by the quality of relationships and competence than by internal technical factors alone.

Siti Nurlaila; Eka Susilawati; Noerma Kurnia Fajarwati; April Laksana; Rizqi Fitrianti

Jurnal Penelitian Komunikasi dan Sosialisasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

.Public Relations (PR) plays a central role in shaping and maintaining the reputation and public trust of an organization. Through a conceptual approach and literature review, this article explores how PR functions as a strategic pillar in organizational communication. PR is not only responsible for delivering information but also for building mutual trust between organizations and the public through open, honest, and continuous communication. A strong reputation and high public trust are the result of consistent and responsive communication strategies. In the digital era, where misinformation and rapid information flow pose significant challenges, the role of PR becomes increasingly vital. The findings of this article suggest that strengthening the role of PR as a pillar of reputation and public trust should be a top priority in modern organizational communication strategies.