Vol. 5 No. 2 (2026)

Articles

• Explaining Turnover Intention among Generation Z Contract Employees through Psychological, Physical, and Social Capital: Evidence from the Telecommunications BPO Industry

  Zihaul Haq, Puspita Wulansari

  74-85

  DOI : https://doi.org/10.54099/ijibr.v5i2.1898
  

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• The Influence of Budget Participation, Work Motivation, Job Satisfaction on Managerial Performance with The Quality of Leader Member Exchange as An Intervening Variable in Manufacturing Companies

  Mardani Supranata, Tiolina Evi Nausta Pardede

  86-99

  DOI : https://doi.org/10.54099/ijibr.v5i2.1719
  

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• The Moderating Role of Audit Risk in the Use of Information Technology on Auditors' Professional Skepticism

  kezia agustin Nugrahaningrum, Ety Meikhati, Erna Chotidjah Suhatmi

  100-111

  DOI : https://doi.org/10.54099/ijibr.v5i2.1902
  

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• The Influence of Investigative Audit Procedure Accuracy and Professional Skepticism on Digital Fraud

  whida Permata sukma, Ety Meikhati, Umi Hanifah

  112-121

  DOI : https://doi.org/10.54099/ijibr.v5i2.1901
  

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• Determinants of Taxpayer Compliance in Indonesia's Integrated Identification System: Literacy, Socialization, Digital Services, and Security

  Silvana Renjani Fitri, Annathasia Puji Erasashanti

  122-134

  DOI : https://doi.org/10.54099/ijibr.v5i2.1903
  

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• The Determinants of Retention among BPO Contract Employees in Indonesia

  Andi Teguh Imawan, Dian Indiyati

  135-152

  DOI : https://doi.org/10.54099/ijibr.v5i2.1915
  

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