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All Journal Moneter : Jurnal Akuntansi dan Keuangan BALANCE Jurnal Akuntansi dan Bisnis Al-Kharaj: Journal of Islamic Economic and Business Forum Bisnis dan Kewirausahaan Jurnal Bisnis Mahasiswa Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Journal of Accounting and Digital Finance Publikasi Riset Mahasiswa Akuntansi Publikasi Hasil Pengabdian Kepada Masyarakat. MDP Student Conference
Cherrya Dhia Wenny
Universitas Multi Data Palembang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Social Sciences Other

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Journal : MDP Student Conference

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Pengaruh Kompleksitas Operasi Perusahaan Dan Audit Fee Terhadap Audit Report Lag Novia Sari; Cherrya Dhia Wenny
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.v5i1.15192

Abstract

This study aims to examine the effect of corporate operational complexity and audit fees on audit report lag in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sampling technique used in this study is purposive sampling, resulting in a total sample of 50 companies. This study employs multiple linear regression analysis as the research method. The results indicate that corporate operational complexity and audit fees have a significant negative effect on audit report lag
Pengaruh Biaya Lingkungan, Investasi Eco Efficiency Terhadap Profitabilitas pada Perusahaan Energi yang Terdaftar di BEI Tahun 2022-2024 Sherlyn Carolina; Cherrya Dhia Wenny
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.v5i1.15296

Abstract

The purpose of this study is to determine how environmental costs and eco-efficiency investments affect profitability. This research is quantitative, and the data used are secondary data obtained from the Indonesia Stock Exchange (IDX). The population of this study were energy companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. A sample of 91 companies was used. The sampling technique used was purposive sampling. The analytical method used was multiple linear regression with SPSS 26. The results of this study indicate that environmental costs have a negative and significant effect on profitability, while eco-efficiency investments have no significant effect on profitability.
Pengaruh Sustainability Report dan Profitabilitas terhadap Nilai Perusahaan Pada Perusahaan Subsektor Energi Aisyah Ramalia; Cherrya Dhia Wenny
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.v5i1.15325

Abstract

Abstract:This study aims to examine the impact of Sustainability Reports (X1) and Profitability (X2) on Firm Value (Y) in energy subsector companies listed on the Indonesia Stock Exchange during the period 2021 to 2024. In this study, the approach used is quantitative by utilizing secondary data taken from annual reports and corporate sustainability reports. The sample determination was carried out using a purposive sampling method. Sustainability Reports are measured using the Sustainability Report Disclosure Index (SRDI), Profitability is measured based on Return on Assets (ROA), and Firm Value is evaluated using Price to Book Value (PBV). Data analysis for this study was carried out through multiple linear regression methods using SPSS software. The results of the analysis show that Sustainability Reports and Profitability have a positive impact on Firm Value. This finding suggests that companies that present sustainability information more clearly and have good profit performance tend to receive higher ratings from investors. Therefore, regular management of sustainability reports and achieving good financial performance are very important in increasing market confidence and strengthening company value, especially for companies operating in the energy sub-sector.
Faktor Yang Mempengaruhi Minat Mahasiswa Dalam Mengambil Sertifikasi Brevet Pajak Di Palembang Antony Ruliff Salim; Cherrya Dhia Wenny
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.v5i1.15327

Abstract

This study aims to analyze the role of tax literacy and conformity on accounting students' interest in obtaining tax certification, moderated by self-efficacy in the city of Palembang. This study uses a quantitative descriptive method and uses primary data obtained from respondents using a questionnaire. The sample size in this study was 96 respondents. Sampling in this study used purposive sampling. The sample criteria were students who had taken or were currently taking Advanced Taxation or Taxation II courses. The sample was distributed across three universities in the city of Palembang, namely Universitas Multi Data Palembang, Universitas Katolik Musi Charitas Palembang, and Universitas Muhammadiyah Palembang. This study found that tax literacy and social conformity moderated by self-efficacy play a positive role in students' interest in pursuing tax certification. The tool used in this study was SPSS 26.
Pengaruh Green Accounting, Environmental Performance Dan Leverage Terhadap Kinerja Keuangan Perusahaan Non-Cyclicals Muhammad Zahran; Cherrya Dhia Wenny
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.v5i1.15404

Abstract

This research is based on the increasing attention of companies to environmental management and financial performance. Consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange need to manage profits and environmental costs to maintain financial stability. This study aims to analyze the effect of Green Accounting, Environmental Performance, and Profitability on Financial Performance of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The research method uses a quantitative approach with a causal-associative design. Secondary data were obtained from annual reports, sustainability reports, and the official website of the Indonesia Stock Exchange. The sample consists of 36 companies with a total of 96 observation data selected using purposive sampling. Data analysis was conducted using IBM SPSS through descriptive statistics, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that Green Accounting has a significant effect on financial performance, Environmental Performance has no significant effect on financial performance, and Profitability has a significant effect on financial performance. Simultaneously, Green Accounting, Environmental Performance, and Profitability affect the financial performance of consumer non-cyclicals sector companies.
Co-Authors Abdullah, Siti Rahma Adi Gunawan Aisyah Ramalia Anggarayni, Suci Antony Ruliff Salim Batubara, Fathya Syahputri Chandra, Carissa Christania Aris Fajriana, Icha faradila meirisa Febrianti, Filia Filistian, Vilgha Filistian, Vindy Gusniar, Nydia hannes hanvansen Herawati Herawati Julianti, Ardila Madani, Kamil Maria Martha Sulistiowati Martha, Regina Muhammad Zahran Novia Sari Nurandaru Oktaviani Puspita, Renata Alma Ricardo Yansen Selly Selviana Sherlyn Carolina Sihombing, Erika Natasya sindy sulistiana Taufan Taufan Tri Wulandari Trisnadi Wijaya Tryaldo, A. Yoga Valensia, Valensia Venansius, Vincent Yolintia, Deciant