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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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Pengaruh Kompetensi, Due Professional Care Dan Moral Reasoning Auditor Terhadap Kualitas Audit Pada Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) Sumatera Selatan Tryaldo, A. Yoga; Wenny, Cherrya Dhia
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 2 No 1 (2020): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v2i1.11447

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi, due professional care dan moral reasoningauditor terhadap kualitas audit pada Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) Sumatera Selatan.Jenis penelitian yang digunakan adalah pendekatan kuantitatif. Populasi penelitian adalah Auditor BPK-RISumatera Selatan yaitu sebanyak 62 orang. Teknik pengambilan sampel menggunakan Purposive Sampling. Datayang digunakan berupa data primer yang diambil berdasarkan kuisioner yang disebarkan sebanyak 62 responden.Teknik analisis data menggunakan analisis regresi linear berganda. Hasil dari penelitian ini menunjukan bahwakompetensi berpengaruh positif dan signifikan terhadap kualitas audit, due professional care tidak berpengaruhterhadap kualitas audit dan moral reasoning auditor berpengaruh positif terhadap kualitas audit
Pengaruh Faktor Internal Dan Moralitas Manajemen Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Perusahaan Karet Di Kota Palembang) Chandra, Carissa; Wenny, Cherrya Dhia
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 1 No 1 (2019): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v1i1.11453

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keefektifan pengendalian internal, kesesuaiankompensasi, ketaatan aturan akuntansi, asimetri informasi dan moralitas manajemen terhadap kecenderungankecurangan akuntansi pada perusahaan karet di Kota Palembang. Teori yang digunakan dalam penelitian ini adalahteori agensi. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Populasi dalam penelitianini adalah perusahaan karet di Kota Palembang yang tergabung dalam Gabungan Perusahaan Karet Indonesia(GAPKINDO). Teknik pengambilan sampel dengan metode sampel jenuh. Sampel yang diperoleh berjumlah 44orang responden. Data dianalisis dengan uji instrumen, uji asumsi klasik dan uji hipotesis dengan bantuan aplikasiSPSS versi 21. Hasil penelitian ini menunjukkan bahwa keefektifan pengendalian internal, kesesuaian kompensasi,ketaatan aturan akuntansi, asimetri informasi dan moralitas manajemen berpengaruh signifikan terhadapkecenderungan kecurangan akuntansi.
Pengaruh Audit Fee Dan Opini Audit Terhadap Auditor Switching Dengan Financial Distress Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018) Gusniar, Nydia; Wenny, Cherrya Dhia
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 1 No 2 (2020): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v1i2.11462

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh audit fee dan opini audit dengan financial distresssebagai variabel moderasi terhadap auditor switching pada perusahaan manufaktur sektor aneka industriyang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Penelitian ini menggunakan 75 sampel. Metodepenelitian yang digunakan dalam penelitian ini yaitu penelitian kuantitatif. Variabel penelitian yang digunakan audit fee, opini audit, financial distress. Dengan menggunakan regresi logistik dalam aplikasi SPSS versi 23, analisis data yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil pengujian menunjukkan bahwa variabel audit fee berpengaruh terhadap auditor switching, variabel opini audit tidak berpengaruh terhadap auditor switching. Variabel moderasi financial distress tidak mampu memperkuat atau memperlemah pengaruh audit fee dan opini audit terhadap auditor switching
Analysis of the Effect of Company Size, Audit Quality, and Audit Delay on Audit Size as a Moderating Variable (A Study of Basic Materials Companies Listed on the Indonesia Stock Exchange in 2022-2024) Maria Martha Sulistiowati; Cherrya Dhia Wenny
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8708

Abstract

This study addresses the increasing issue of audit delays in the Basic Materials sector listed on the Indonesia Stock Exchange during 2022–2024. The research aims to empirically analyze the impact of firm size and audit quality on audit delay, as well as examine the moderating role of Public Accounting Firm (KAP) size. The study employs a quantitative explanatory causal design using secondary data from annual financial statements and audit reports. The population consists of all Basic Materials companies listed during the period, with a purposive sample of 36 companies. Data analysis utilized SPSS 27 with classical assumption tests and moderated multiple regression analysis. Results indicate that audit quality significantly affects audit delay while firm size does not show a significant impact. Moreover, KAP size moderates the relationship between audit quality and audit delay but not between firm size and audit delay. The coefficient of determination shows that the combined variables explain up to 62.8% of the variance in audit delay. The findings highlight the critical role of auditor competence and KAP resources in timely audit completion. The study concludes that improving audit quality and engaging larger KAPs can help reduce audit delays in Indonesia's capital market.
Peningkatan Peluang Bisnis dan Pencatatan di Era Digital Bagi Pemilik UMKM Meirisa, Faradila; Wenny, Cherrya Dhia
Publikasi Hasil Pengabdian kepada Masyarakat (PADIMAS) Vol 5 No 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/padimas.v5i2.14133

Abstract

Perkembangan teknologi digital mendorong UMKM untuk beradaptasi melalui pemanfaatan media promosi digital dan pencatatan keuangan berbasis teknologi. Namun, banyak pelaku UMKM masih mengalami kesulitan dalam mengelola pencatatan usaha secara terstruktur, termasuk UMKM Kedai Soto Hisyam di Kota Palembang yang belum sepenuhnya menerapkan pencatatan keuangan dan masih bergantung pada metode manual. Kegiatan pengabdian masyarakat ini bertujuan meningkatkan pemahaman pemilik dan karyawan terkait peluang bisnis digital serta pentingnya pencatatan keuangan modern. Metode yang digunakan meliputi survei awal, wawancara, observasi langsung, sosialisasi, serta pelatihan menggunakan media presentasi. Edukasi diberikan mengenai digitalisasi layanan, strategi pemasaran digital, dan penggunaan aplikasi pencatatan keuangan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap pemasaran digital dan pentingnya pembukuan yang akurat. Peserta juga menunjukkan antusiasme tinggi dan mulai memahami manfaat aplikasi keuangan untuk mempermudah pencatatan transaksi serta pengambilan keputusan. Secara keseluruhan, kegiatan PKM ini membantu pelaku UMKM dalam memperbaiki manajemen usaha dan meningkatkan kesiapan mereka menghadapi persaingan di era digital.
Pengaruh Kompleksitas Operasi Perusahaan Dan Audit Fee Terhadap Audit Report Lag Sari, Novia; Wenny, Cherrya Dhia
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 Carolina, Sherlyn; Wenny, Cherrya Dhia
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 Ramalia, Aisyah; Dhia Wenny, Cherrya
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 Salim, Antony Ruliff; Wenny, Cherrya Dhia
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 Zahran, Muhammad; Wenny, Cherrya Dhia
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 Anggarayni, Suci Batubara, Fathya Syahputri Carolina, Sherlyn 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 Novia Sari Nurandaru Oktaviani Puspita, Renata Alma Ramalia, Aisyah Ricardo Yansen Salim, Antony Ruliff Selly Selviana Sihombing, Erika Natasya sindy sulistiana Taufan Taufan Tri Wulandari Trisnadi Wijaya Tryaldo, A. Yoga Valensia, Valensia Venansius, Vincent W, Nicole Kaylee Yolintia, Deciant Zahran, Muhammad