Author

K. Siregar

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Open access Jul 2026

The Mediating Role of Perceived Value in the Relationship between Audit Service Quality and Auditee Satisfaction

The growing complexity of organizational governance and risk management has shifted the role of internal audit from a mere control mechanism to a strategic partner. Although previous studies have extensively examined audit quality from compliance and financial reporting perspectives, limited attention has been given to...

Zulhendrianto Zulhendrianto, K. Siregar · Jurnal Sosioteknologi · 0 citations

Review Open access Aug 2026

Artificial Intelligence Adoption Drivers and Sustainable Performance in the Indonesian Telecommunications Industry

The results suggest that the sustainability benefits of AI emerge when contextual readiness and psychological assurance jointly enable organizations to move beyond adoption intention toward sustained AI utilization, encompassing economic, operational, and environmental dimensions.

Ivan Fernaldy, K. Siregar · return · 0 citations