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Journal : mdp student conference

Pengaruh Faktor Audit Tenure, Ukuran Perusahaan Dan Rotasi Audit Terhadap Kualitas Audit Wandari, Ayu; khairani, Siti
MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v3i2.6933

Abstract

This research aims to determine the influence of audit tenure, company size, and audit rotation factors on audit quality, a study of manufacturing companies in the consumer goods industry sector listed on the BEI in 2019- 2022. The theory used in this research is Agency Theory. The approach used in this research is a quantitative approach. The population of this study is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2019 – 2022. The sampling technique uses a purposive sampling technique. The sample used was 20 manufacturing companies listed on the Indonesian stock Exchange. The data analysis technique used is linear regression analysis. Based on the results of partial test research that has been tested, it shows that the variable audit tenure, and company size variables do not have a significant effect on audit quality.
Pengaruh Biaya Lingkungan Dan Pengungkapan Lingkungan Terhadap Profitabilitas Putri, Nurmila Eka; Khairani, Siti
MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v3i2.6935

Abstract

This paper aims to examine the effect of environmental costs and environmental disclosure on profitability in mining sector companies on the Indonesia Stock Exchange for the 2019-2022 period. The approach in this study is a quantitative approach with the type of data, namely secondary data. The sampling in this study used a purposive sampling technique so that a sample of 16 companies. The data analysis method used in this study is the multiple linear regression tests. Based on testing, two results are obtained, namely, first, the environmental costs have no effect on profitability. Then the second is the environmental disclosure has an effect on profitability.
Fraud Diamond Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Indeks IDX80 Periode 2019-2023 Suryananda, Leonardi; Khairani, Siti
MDP Student Conference Vol 4 No 2 (2025): The 4th MDP Student Conference 2025
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v4i2.10977

Abstract

The purpose of this study was to determine how the fraud diamond model affects financial statement fraud. Jones modified model discretionary accruals as a proxy for financial statement fraud. The fraud diamond model consists of financial pressure, opportunity, rationalization, and ability. IDX80 companies listed on the IDX for the 2019-2023 period as the research population. The sampling used by the research was purposive sampling method so that 265 samples were obtained from 53 IDX80 companies. The E-Views 12 Student Version program is used to estimate panel data regression. The results showed that financial pressure, opportunity, and rationalization had an effect on financial statement fraud. Meanwhile, ability has no effect on financial statement fraud.
Strategi Keberhasilan Penurunan Emisi Gas Rumah Kaca Di Singapura: Inspirasi Untuk Indonesia Marshanda, Sherly; Feriyani, Feriyani; Khairani, Siti
MDP Student Conference Vol 4 No 2 (2025): The 4th MDP Student Conference 2025
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v4i2.11825

Abstract

Recently, the world is facing the climate change. Therefore, government in various countries have been attempting to make a policy to control the climate change, such as the carbon tax policy. In Indonesia, however, tax carbon is still a discourse. Therefore, it is essential to know the successful strategy of implementing carbon tax in countries that have implemented it, such as Singapore, so that it could effectively be implemented. This research aims to analyze the successful strategy taken by the Singapore government to apply the carbon tax policy. This research uses the literature review method, with the help of journals, e-book, as well as online resources on the internet. The result shows that Green House Gases (GHG) in Singapore has dramatically decreased to 80% by 2022. Hopefully, this research could inspire Indonesia’s government to adopt the strategy used by the Singapore’s government in respond to minimize the GHG.
Pengaruh Environmental Responsibility dan Green Innovation Terhadap Nilai Perusahaan Cristian, Shelin; Khairani, Siti
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.14531

Abstract

This study aims to examine the effect of Environmental Responsibility and Green Innovation on firm value. The research employs a quantitative approach using secondary data obtained from companies' annual and sustainability reports. The sampleconsistst of 92 observations selected through purposive sampling, and the data are analyzed using multiple linear regression. The findings indicate that Environmental Responsibility has a significant effect on firm value, while Green Innovation does not. However, simultaneously, Environmental Responsibility and Green innovation have a significant influence on firm value.
The Penerapan SIA Persediaan Suku Cadang Pada PT Perkebunan Nusantara 1 Region 7 Malik, Shahib Hibatullah; Khairani, Siti
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.14796

Abstract

This research is a qualitative research that aims to find out how the spare parts inventory accounting information system at PT. Perkebunan Nusantara 1 Regional 7 Sungai Niru Factory. Data collection techniques through observation and interviews. The results of the study indicate that at the beginning of the process of implementing the use of accounting information systems there are challenges in implementing accounting information systems using SAP applications where the company still uses manual methods, namely Excel, to record spare parts inventory, challenges need to be developed in using SAP applications because this will help the company fully in working efficiently.
Peran Kurikulum Pembelajaran Dalam Memediasi Pemahaman Akuntansi Forensik Dalam Berprofesi Akuntan Forensik Agustina, Trifena; Khairani, Siti
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.14873

Abstract

This study aims to examine the effect of forensic accounting understanding on students’ interest in pursuing a career as forensic accountants, with the perceived importance of the curriculum serving as a mediating variable. A quantitative correlational research design was employed in this study. Data were collected through questionnaires distributed to 126 accounting students from several universities in Palembang who had completed forensic accounting courses. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results indicate that forensic accounting understanding has a positive and significant effect on students’ interest in becoming forensic accountants. Furthermore, the learning curriculum significantly influences career interest. The mediation analysis reveals that the learning curriculum plays a significant mediating role in the relationship between forensic accounting understanding and career interest. These findings suggest that students’ understanding of forensic accounting is more effective in fostering career interest when supported by a relevant, structured, and practice-oriented curriculum. This study provides important implications for higher education institutions to strengthen the integration of forensic accounting into accounting curricula in order to develop competent and ethical graduates capable of addressing increasingly complex fraud issues.
Pengaruh Good Corporate Governance dan Green Accounting terhadap Nilai Perusahaan Putri, Tiara Aisyah; Khairani, Siti
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15207

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) disclosure through the managerial ownership mechanism and Green Accounting on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using a purposive sampling technique, resulting in 28 companies. Data analysis was conducted using multiple linear regression analysis. The results indicate that GCG disclosure through the managerial ownership mechanism has no significant effect on firm value, while Green Accounting has a significant effect on firm value.
Pengaruh Kinerja Perusahaan dan CSR Terhadap Nilai Perusahaan Perbankan Periode 2021-2024 Saputra, Jerry; Khairani, Siti
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15385

Abstract

This study aims to determine the Effect of Company Performance and CSR on Company Value (Study in the Banking Sector listed on the IDX for the period 2021-2024. In this study the research method used is a quantitative research method. The population of this study is companies in the Banking Sector listed on the Indonesia Stock Exchange (IDX) from 2021-2024. The sample in this study was obtained using a purposive sampling technique totaling 31 companies in the Banking Sector. The data analysis technique used in this study is multiple linear regression. The results of the study show that ROA has a positive and significant effect on PBV, CSRD has no effect on PBV.
Digitalisasi Akuntansi dan Pengelolaan Keuangan Usaha Kecil Menengah (UKM) Putri, Karin Chlarista; Khairani, Siti
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15442

Abstract

This study aims to analyze the effect of accounting digitalization on the financial management of Small and Medium Enterprises (SMEs), with financial literacy as a moderating variable in Palembang City. The study employs a quantitative approach with a correlational research design. Data were collected through questionnaires distributed to 121 SME owners located in Sukarami, Ilir Timur I, and Ilir Timur II districts. Data analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. The results indicate that accounting digitalization has a positive and significant effect on SME financial management. In addition, financial literacy also has a positive and significant effect on SME financial management. The moderation analysis shows that financial literacy moderates the relationship between accounting digitalization and financial management with a weakening effect. This finding suggests that at higher levels of financial literacy, SMEs tend to be less dependent on accounting digitalization. This study emphasizes the importance of balancing the implementation of accounting technology with the enhancement of financial literacy among SME owners.
Co-Authors Aditia, Muhammad Khaibar Putra afrianti, Suratni Agustina, Trifena Ahmad Mukhlis, Ahmad Amir, Saiful Angelica, Stevania Anwar Anwar Apriani, Juwita Arisman, Anton Budianti, Yusnaili Budiyanti, Yusnaili Cristian, Shelin Dedi Kurniawan Depari, Nelfita Rizka S Dewi Novina Sukapiring, Dewi Novina Dien Novita Dini Novita Sari Edi Surya, Edi Edy Sigit Sutarta Erwin Nyak Akoeb, Erwin Nyak Fatimah Zahara Feriyani, Feriyani Florina Yanti, Sisilia Fransiska Prihatini Sihotang, Fransiska Fransiska, Julita Harahap, Siti Nurlani Hartati, Ery Hasiani, Irma Hasibuan, Rabita Hanum Hellen, Hellen Indin, Mardiah Kasfar, Fidel Kathryn Sugara Keristin, Usnia Wati Kesuma, Dorie P. Khairany, Saskia Jamilah Khalidy, Furqan Kms. Muhammad Amin Fauzi Kristiana kristiana Kurnia, Rahma Kusuma, Dorie P. Lestari, Widiya Indah Lisa Hermawati Lubis, Ruhilah Malik, Shahib Hibatullah Manihuruk, Waldio Marshanda, Sherly Megawati - Murdani, Muhammad Ndona, Yacobus Ningtyas, Gitari Dyah Nova, Gitta Destalya Adrian Novianti, Lily Novianty, Lily Nurhayati Nurhayati Nyimas Artina Pasaribu, Rosida Minta Ito Pinem, Laura Juita Purba, Tebe Holo Putri Aprilia Putri, Karin Chlarista Putri, Nurmila Eka Putri, Tiara Aisyah Rezky, Sri Riswanti Sigalingging Rizka S. Depari, Nelfita Romi Fahri S. Sugiharto Safira, Cut Sapri sapri sapri Saputra, Jerry Sari Sembiring, Riani Sarumaha, Demonius Sembiring, Juhardi Sembiring, Riani Sari Sigalingging, Candra Sihombing, Evi Silalahi, Yulianda Ghrace Simbolon, Heri Yusuf Sitepu, Yuni Larasanti Nurhasanah Br Sri Yunita Suryananda, Leonardi Syarifah Syarifah, Syarifah T. Sabrina Tarigan, Tambar Malem Tasya, Tasya Utami, Khairuna Wahono, Wahyu Wahyu Sudrajat Wandari, Ayu Wardani Siregar, Tuti Wijaya, Christopher Wildansyah lubis, Wildansyah Winara Winara Yuliana, Linna Zuliati, Septiarini