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THE COMPANY SIZE AND PUBLIC ACCOUNTING FIRM QUALITY ON FINANCIAL REPORTING FRAUD Kurnia, Rahma; Khairani, Siti
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 7 No 1 (2026): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v7i1.14791

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan kualitas kantor akuntan publik (KAP) terhadap kecurangan laporan keuangan pada perusahaan sektor infrastruktur yang terdaftar di bursa efek indonesia (BEI) periode 2022-2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan. sampel penelitian terdiri dari 41 perusahaan dengan total 123 observasi yang dipilih menggunakan metode purpose sampling. kecurangan laporan keuangan diukur menggunakan beneish M-Score, sedangkan analisis data dilakukan dengan regresi logistik. This study aimed to analyze the effect of firm size and public accounting firm (PAF) quality on financial statement fraud in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research used a quantitative approach with secondary data obtained from annual financial statements. The sample consisted of 41 companies with 123 observations selected using purposive sampling. Financial statement fraud was measured using the Beneish M-Score, and data were analyzed using logistic regression.
Morfologi Tanaman Bawang Merah (Allium ascalonicum) terhadap Pemberian Mikoriza dan Media Tanam Limbah Kelapa Sawit Kurniawan, Dedi; Khairani, Siti
Agrosains : Jurnal Penelitian Agronomi Vol 25, No 1 (2023): Agrosains: Jurnal Penelitian Agronomi
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/agsjpa.v25i1.65675

Abstract

Improvement in onion cultivation techniques need to be done by giving mycorrhizal and palm oil waste as a mixture of growing media for growth and production of onion. This objective of this experiment was to determine the effect of mycorrhizal, growing media, interaction of giving mycorrhizal and production of onion. The design environment used in this study were Randomized Block Design with factorial pattern. The first factor was the inoculation of mycorrhizal consisting of three levels: without inoculation of mycorrhizal, mycorrhizal inoculant 50 and 100 gram/plant. The second factor was the growing media with four levels of growing media: Top soil, Top soil + TKKS (1:1), Top soil + fiber (1:1), and Top soil + sludge (1:1). The results showed that the growing media had a significant effect on leaves total of onion. The growing media of Top soil + sludge was the best treatment for growth and production of onion. The giving mycorrhizal, interaction of giving mycorrhizal and growing media hadn’t a significant effect on plant height and tillers total of onion.
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 - Milawati Milawati Mira Yona Murdani, Muhammad Nasution, Muhammad Farhan 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 Siregar, Hanafi 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