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All Journal Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Masyarakat Berdaya dan Inovasi Bubungan Tinggi: Jurnal Pengabdian Masyarakat Studi Ilmu Manajemen dan Organisasi Jurnal Akuntansi
Rini Indriani
Universitas Bengkulu
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Financial Planning Is Influenced By Lifestyle, Financial Literacy And Accounting Mental (Case Study Of Accounting Students In Bengkulu City) Merita Tri Resky; Rini Indriani; Novita Sari
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.10102

Abstract

This study aims to determine the influence of lifestyle, financial literacy, and accounting mentality on the financial planning of accounting students in Bengkulu City. This study uses a quantitative approach with a survey method and primary data collected through an online questionnaire using Google Forms and barcode scans distributed directly and via the WhatsApp application. The population in this study were active undergraduate and graduate students in accounting study programs at various universities in Bengkulu City in the 2022/2024 academic year. The research sample consisted of 80 respondents determined by purposive sampling based on certain criteria, namely active undergraduate and graduate students in the 2022/2024 academic year, who had taken Accounting and Investment Management courses, and had income other than from their parents. The data analysis techniques used included descriptive statistical tests, data quality tests, classical assumption tests, multiple regression analysis, determination coefficients, and t-tests, with the help of SPSS version 27 for IoS software. The results of the study indicate that the variables of Lifestyle and Financial Literacy have no effect on Financial Planning, while Accounting Mentality has a positive effect on Financial Planning
Dampak dari auditor quality, financial stability, dan financial target terhadap fraudulent financial reporting Deasy Emalia; Pratana Puspa Midiastuty; Eddy Suranta; Rini Indriani
Studi Ilmu Manajemen dan Organisasi Vol 1 No 1 (2020): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v1i1.21

Abstract

Purpose: This study aims to provide empirical evidence of the effect of auditor quality, financial stability, and financial targets on fraudulent financial reporting. Research methodology: This research was quantitative descriptive combining the Beneish M-Score and Springate's Model in predicting fraudulent financial reporting. The sample in this study was non-financial companies listed on the Indonesia Stock Exchange with an observation period of 2010-2018. The sampling technique was purposive sampling and 1120 observations were obtained. Data processing was done using SPSS version 22 with logistic regression. Results: The results of the study prove that the auditor quality variable has a probability of a negative effect on FFR where the companies audited by BIG4 are able to minimize fraudulent financial reporting. Financial targets have negative effect on FFR, which means the lower the financial target, the greater the probability of the company to do fraudulent financial reporting. While the financial stability variable is negatively expected influencing the fraudulent financial reporting variable. Limitations: This study only used a sample of non-financial companies listed on the Indonesia Stock Exchange in 2010-2018 and met the criteria. The dependent variable fraudulent financial reporting was measured by the Beneish M-Score model and the Springate’s Model. The independent variable was auditor quality, financial stability, and financial target. Contribution: This research is expected to be able to enrich the literature and references that can be used as a reference in other studies as well as in the company. The results of this study are expected to provide a deeper understanding of how to predict fraudulent financial reporting using the Beneish M-Score and Springate’s Model. Keywords: Financial reporting, Auditor quality, Financial stability, Financial target
Co-Authors Abditama Srifitriani Adista Anbarani Putri Zaman Apteerizko Dwi Kusumaputra Arianto, Tezar Ashar Muda Lubis Darmawan Ikhlas Fadli Deasy Emalia Devanus Abelingga Dewi Handayani Eddy Suranta Fachruzzaman - Fherza Azh Zahra Kamelia Astuty Mega Ilhamiwati Merita Tri Resky Muzanip Alperi Nadine Nathasya Sitorus Nila Aprilia Novita Sari Pratana Puspa Mediastuty Pratana Puspa Midiastuty Putri Gatria Raisha Ariani Rizki Marfirani Amalia Robiansyah, Anton Salastri Rohiat Sipriyadi Vika Fitranita