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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.
Co-Authors Aditia, Muhammad Khaibar Putra afrianti, Suratni Ahmad Mukhlis, Ahmad Amir, Saiful Angelica, Stevania Anwar Anwar Arisman, Anton Budianti, Yusnaili Budiyanti, Yusnaili 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 Hellen, Hellen Indin, Mardiah Jesslyn Kasfar, Fidel Kathryn Sugara Keristin, Usnia Wati Kesuma, Dorie P. Khairany, Saskia Jamilah Khalidy, Furqan Kms. Muhammad Amin Fauzi Kristiana kristiana 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, Nurmila Eka Rezky, Sri Riswanti Sigalingging Rizka S. Depari, Nelfita Romi Fahri S. Sugiharto Sapri sapri sapri 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