“…According to (Adam & Goyal, 2008) the role of IOS becomes important because it will affect the profitability of the company. Several previous studies on the effects of IOS on profitability have been widely used, such as (I Akhtaruddin&Hossain, 2008;Burton, 2003;Yuliani, Isnurhadi, &Bakar, 2013;Yuliani, Zain, Sudarma, &Solimun, 2012) with the findings that IOS can improve company performance. These findings are still debated because other research findings show that IOS does not improve the company's financial performance (Kallapur&Trombley, 1999).…”