Article Per Year (5 Year)
p-Index From 2021 - 2026
1.037
P-Index
This Author published in this journals
All Journal EL-MUHASABA RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Ilmiah Multidisiplin Indonesia Riset Akuntansi dan Keuangan Indonesia Research In Management and Accounting (RIMA)
Marietza, Fenny
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Physics Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Pengaruh Kesulitan Keuangan terhadap Likuiditas Bank yang Dimoderasi oleh Sentimen Investor Sanditya, Norma; Marietza, Fenny
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.5695

Abstract

This research aims to determine how investor sentiment factors influence the relationship between financial distress and bank liquidity. This research was conducted as a form of empirical gap in previous research, so this research was conducted to re-examine the effect of financial distress on bank liquidity by adding the investor sentiment factor as a moderating variable. The novelty in this research is the addition of the investor sentiment factor as a moderating variable which will strengthen the influence of financial distress on bank liquidity. The population in this study were banks listed on the Indonesia Stock Exchange (BEI) in 2019-2022 and the sample used was 37 banks with 148 observations. The data analysis method was carried out using multiple linear regression analysis with Moderation variables (MRA), with the help of Eviews software. The results of this study state that financial distress have no effect on bank liquidity and investor sentiment cannot strengthen or weaken the effect of financial distress on bank liquidity.
DO FIRM VALUE AND INSTITUTIONAL INVESTORS AFFECT ON HERDING BEHAVIOR? Marietza, Fenny; Ayuningsih, Salsabila Tifani
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.20037

Abstract

This research aims to determine the effect of firm value and institutional investors on herding behavior. The newnes of this research to add an indicator that have never been used for herding measurement to firm value. The existence of previous research result on herding that have not been conclusive raise empirical gaps and population gaps that are worthy of re-study. The measurement of firm value is carried out using the Book to Market Ratio and Firm Size. The size of institutional investors uses the company’s institutional ownership, and the measurement of herding behavior uses the Cross-Sectional Absolute Deviation (CSAD) method. The sample in this study are LQ45. The data analysis method used in this study was carried out with multiple regression analysis. The study results show that there is indication of the occurrence of Herding Behavior in LQ45 companies in sample. Firm Value and institutional investors do not influence Herding Behavior.
ACCOUNTING’S STUDENTS SOFT SKILLS DEVELOPMENT IN INDUSTRIAL REVOLUTION 4.0 (CASE STUDY AT UNIVERSITIES IN BENGKULU) Marietza, Fenny; Oswandi, Joshuwah
Research In Management and Accounting (RIMA) Vol. 6 No. 2 (2023): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i2.4689

Abstract

Job competition in the era of the industrial revolution 4.0 requires accountants to have more skills in addition to the knowledge gained in college; these skills are called soft skills. However, the reality is that many accountants still lack master soft skills. This problem cannot be separated from the role of universities as providers of accounting graduates. This study aims to describe the role of universities, especially accounting study programs, in developing the soft skills of accounting students in the era of the industrial revolution 4.0. This research is qualitative research with a case study approach. The informants in this study were four managers of accounting departments, four managers of accounting student organizations, and one manager of MBKM centers working in 4 universities in Bengkulu City. The data used in this study was obtained through direct interviews with data analysis techniques in data collection, data reduction, data presentation, and conclusions. The results of this study show that Bengkulu City College has developed the soft skills of accounting students through soft skills courses, integrating soft skills development into learning, encouraging accounting students to participate in MBKM programs, organizational activities, seminars, FMD, training, and soft skills competency tests. This research helps the manager of the Bengkulu City accounting study program understand and re-evaluate the current state of soft skills development of accounting students so that it can be better in the future.
The Role of Artificial Intelligence in the Influence of Auditor Abilities on Audit Quality Fadli, Muhammad; Marietza, Fenny
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 1 (2026): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v17i1.34970

Abstract

Purpose: This study aims to investigate the influence of auditor abilities on audit quality, with artificial intelligence (AI) as a moderating variable, addressing inconsistencies in prior research and exploring the potential role of AI in enhancing this relationship. Method: A quantitative approach was employed, utilizing questionnaires to collect data from 43 external and government auditors in Bengkulu City. The data were analyzed using Structural Equation Modeling Partial Least Square (SEM-PLS) to examine the relationships between variables. Results: The findings reveal that auditor abilities have a significant and positive impact on audit quality. However, the moderating effect of AI on this relationship was found to be insignificant, indicating limited integration of AI in current auditing practices in the region. Implications: The study underscores the importance of developing auditor skills and leveraging AI to potentially enhance audit quality in the future. It highlights the need for further technological adoption in auditing practices to fully realize AI's potential benefits. Novelty: This research contributes to the literature by integrating AI into the discourse on auditor competence and audit quality, offering a fresh perspective on the interplay between human skills and technological advancements in the auditing domain.
The Impact of the Implementation of Good Governance Principles and Internal Audit Functions on Fraud in the Management of BOS Funds In Bengkulu City Sari, Puti Mayang; Marietza, Fenny; Aprila, Nila
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 02 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), February 2026
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to provide empirical evidence of the influence of the implementation of good governance principles and internal audit function on fraud in the management of BOS (School Operational Assistance) funds in Bengkulu City. This research is classified as descriptive quantitative research. Data were collected through online questionnaires distributed to respondents. The research respondents consisted of BOS fund managers in elementary and junior high schools, including school principals of BOSP treasurers. The sample was selected using a simple random sampling technique, with a total of 168 respondents. The analytical methods used include descriptive analysis and regression analysis. The results show that the implementation of good governance principles and internal audit has a significant negative effect on fraud in the management of BOS funds in Bengkulu City. This indicates that the application of good governance principles and the effective implementation of internal audit functions can narrow the space for irregularities to occur and serve as mechanisms for early detection and prevention of misuse and mismanagement of BOS funds.
Co-Authors Aprila, Nila Ayuningsih, Salsabila Tifani Muhammad Fadli Oswandi, Joshuwah Sanditya, Norma Sari, Puti Mayang