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All Journal Jurnal Akuntansi dan Keuangan CARADDE: Jurnal Pengabdian Kepada Masyarakat jurnal syntax admiration Forum Bisnis dan Kewirausahaan eCo-Fin Bhakti Nagori (Jurnal Pengabdian kepada Masyarakat) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Publikasi Riset Mahasiswa Akuntansi Publikasi Hasil Pengabdian Kepada Masyarakat. Electronic Journal of Education, Social Economics and Technology MDP Student Conference Balance : Jurnal Akuntansi dan Bisnis

Siti Khairani

Universitas Multi Data Palembang

Author-ID : 5403438

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Pengungkapan Corporate Social Responsibility Dan Good Corporate Governance Terhadap Nilai Perusahaan Priscila Patricia Apriani; Siti Khairani
MDP Student Conference Vol 2 No 2 (2023): The 2nd MDP Student Conference 2023
Publisher : Universitas Multi Data Palembang

Penelitian ini bertujuan untuk mengkaji pengaruh pengungkapan CSR dan GCG diproksikan oleh kepemilikan manajerial terhadap nilai perusahaan pada perusahaan manufaktur sektor energi yang terdaftar di BEI pada tahun 2018-2021. Pengumpulan sampel menggunakan teknik purposive sampling sehingga mendapat 44 sampel perusahaan. Teknik analisis data mempergunakan uji regresi linier berganda. Hasil penelitian menunjukkan bahwa pengungkapan CSR dan GCG diproksikan oleh kepemilikan manajerial berpengaruh terhadap nilai perusahaan.

Pengaruh Stabilitas Penjualan dan Struktur Aktiva (TANGIBILITY) terhadap Struktur Modal Mery Gita Arriyani; Siti Khairani
MDP Student Conference Vol 2 No 2 (2023): The 2nd MDP Student Conference 2023
Publisher : Universitas Multi Data Palembang

Penelitian ini bertujuan untuk mempelajari bagaimana pengaruh dari stabilitas penjualan, dan struktur aktiva terhadap struktur modal pada perusahaan sector industry dasar dan kimia yang terdaftar di Bursa Efek Indonesia dalam priode 2018-2021. Metode pengambilan sampel menggunakan purposive sampling dan melibatkan 32 perusahaan sebagai sampel. Analisis data dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa struktur aktiva memilki pengaruh terhadap struktur modal, sementara stabilitas penjualan tidak memiliki pengaruh.

Peran Frekuensi Rapat Komite Audit dimoderasi Whistleblowing System Terhadap Pengungkapan Fraud Aulia Virani; Siti Khairani
MDP Student Conference Vol 2 No 2 (2023): The 2nd MDP Student Conference 2023
Publisher : Universitas Multi Data Palembang

Penelitian ini bertujuan untuk mengetahui frekuensi rapat komite audit dimoderasi whistleblowing system terhadap Pengungkapan Fraud pada perusahaan jasa keuangan yang terdaftar di Bursa Efek Indonesia Periode 2018-2021. Teori yang digunakan ialah Teori Agensi dengan pendekatan kuantitatif. Teknik pengambilan sampel dengan teknik purposive sampling sehingga mendapat 62 perusahaan sebagai sampel. Pengujian hipotesis menggunakan logistic dan MRA dengan software SPSS versi 26. Hasil penelitian yang didapat menunjukkan bahwa variabel frekuensi rapat komite audit berpengaruh terhadap Pengungkapan Fraud dan whistleblowing system sebagai variabel moderasi tidak mampu memoderasi frekuensi rapat komite audit terhadap Pengungkapan Fraud.

Peran Kurikulum Pembelajaran Dalam Memediasi Pemahaman Akuntansi Forensik Dalam Berprofesi Akuntan Forensik Trifena Agustina; Siti Khairani
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.v5i1.14873

This study aims to examine the effect of forensic accounting understanding on students’ interest in pursuing a career as forensic accountants, with the perceived importance of the curriculum serving as a mediating variable. A quantitative correlational research design was employed in this study. Data were collected through questionnaires distributed to 126 accounting students from several universities in Palembang who had completed forensic accounting courses. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results indicate that forensic accounting understanding has a positive and significant effect on students’ interest in becoming forensic accountants. Furthermore, the learning curriculum significantly influences career interest. The mediation analysis reveals that the learning curriculum plays a significant mediating role in the relationship between forensic accounting understanding and career interest. These findings suggest that students’ understanding of forensic accounting is more effective in fostering career interest when supported by a relevant, structured, and practice-oriented curriculum. This study provides important implications for higher education institutions to strengthen the integration of forensic accounting into accounting curricula in order to develop competent and ethical graduates capable of addressing increasingly complex fraud issues.

Co-Authors Aisyah Ramalia Amanda Maharani Aulia Virani Cherrya Dhia Wenny Cintia Cintia Hendra Wijaya Heni Renani Jesslyn Melinda Melinda Mery Gita Arriyani Michael Lee Priscila Patricia Apriani Putri Aprilia Raisa Pratiwi Seprianti Seprianti Trifena Agustina Ulfa, Sapuro Vincent Salim

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