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All Journal Jurnal Akuntansi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Conference on Innovation and Application of Science and Technology (CIASTECH) JURNAL PENDIDIKAN TAMBUSAI JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) GEMA EKONOMI Al-Kharaj: Journal of Islamic Economic and Business Forum Bisnis dan Kewirausahaan eCo-Fin Journal of Accounting and Digital Finance Publikasi Riset Mahasiswa Akuntansi Publikasi Hasil Pengabdian Kepada Masyarakat. Jurnal Keuangan dan Perbankan MDP Student Conference
Kathryn Sugara
Universitas Multi Data Palembang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2021) Julia Nata Pratiwi; Kathryn Sugara
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 7 No 1 (2026): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v7i1.15858

Abstract

Pandemi covid-19 yang melanda seluruh dunia termasuk Indonesia memberikan dampak yang buruk terutama pada perekonomian dan pasar modal Indonesia. Hal ini menyebabkan nilai perusahaan menurun. Nilai perusahaan adalah persepsi masyarakat terhadap tingkat keberhasilan suatu perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas, struktur modal, dan good corporate governance terhadap nilai perusahaan pada perusahaan sektor industri barang konsumsi dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan sektor industri barang konsumsi dan teknik pemilihan sampel menggunakan metode purposive sampling dengan beberapa kriteria sehingga didapatkan 39 perusahaan yang menjadi sampel dalam penelitian ini. Analisis data dalam penelitian ini menggunakan metode analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial profitabilitas yang diukur dengan return on assets dan struktur modal yang diukur dengan debt to equity ratio berpengaruh terhadap nilai perusahaan. sedangkan good corporate governance yang diukur dengan kepemilikan institusional, dewan komisaris independen, dan komite audit tidak berpengaruh terhadap nilai perusahaan. Secara simultan Profitabilitas, Struktur Modal, dan Good Corporate Governance berpengaruh terhadap Nilai Perusahaan.
Pengaruh Moral Pajak dan Kepercayaan Terhadap Pemerintah Terhadap Kepatuhan Wajib Pajak UMKM Kota Palembang Angelica Febiola Leonardus; Kathryn Sugara
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.v5i1.14981

Abstract

This study analyzes the influence of tax morality and trust in the government on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers in Palembang City. The research method used is quantitative and associative. Data collection was carried out by distributing 157 questionnaires to MSME taxpayers in Palembang City using purposive sampling. Data analysis was carried out using multiple linear regression, after the instrument met the tests of validity, reliability, and classical assumptions. The results of the study show that tax morality and trust in the government affect tax compliance both partially and simultaneously. The value of the determination coefficient with a value of 68.4% shows that the variation in MSME tax compliance can be explained by the combination of two independent variables in the research model. These findings confirm that MSME tax compliance is influenced by tax morality and trust in the government.
Pengaruh Deferred Tax Assets, Financial Distress, Dan Kualitas Audit Terhadap Tax Avoidance Agnes Adelia Leonardus; Kathryn Sugara
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.v5i1.15059

Abstract

This study aims to analyze the influence of deferred tax assets, financial distress, and audit quality on tax avoidance in financial sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. A quantitative approach was used with secondary data obtained from the companies' annual reports. The analytical method used was multiple linear regression after testing the classical assumptions. The results showed that financial distress had a negative effect on tax avoidance. Deferred tax assets and audit quality had no effect on tax avoidance. Simultaneous testing showed that all three independent variables jointly influenced tax avoidance. This finding implies that a company's financial condition is the primary factor in determining tax avoidance policies, while accounting and audit oversight factors have not yet become the main determinants.
Pengaruh Pengetahuan &Persepsi Keadilan Pajak Terhadap Niat Membayar Pajak Mahasiswa Di Palembang Stevani Stevani; Kathryn Sugara
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.v5i1.15201

Abstract

This study aims to determine the tax payingt intentions of university students in Palembang. The sampling method in this study uses non-probability sampling. This study uses Multiple linear regression analysis. The results showed that tax knowledge and perceptions of tax fairness have a positive and significant effect on tax paying intention
Kesadaran Pajak Generasi Z: Analisis Pengaruh Sosialisasi dan Pemahaman Pajak di Kota Palembang Evlin Pitriana; Kathryn Sugara
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.v5i1.15384

Abstract

This study aims to analyze the influence of tax socialization and tax understanding on the tax awareness of Generation Z in Palembang City. The scope of the study focused on Generation Z aged 20–28 years who have income and have participated in tax socialization activities. The study used a quantitative approach with descriptive methods. The research sample consisted of 354 respondents determined through purposive sampling technique. Data were collected using a questionnaire and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method through SmartPLS software. The results showed that tax socialization and tax understanding have a positive and significant effect on the tax awareness of Generation Z. This finding indicates that the effectiveness of socialization and a good level of tax understanding play an important role in increasing tax awareness. This study supports the Theory of Planned Behavior in explaining the tax awareness of Generation Z.
Pengaruh Persepsi Kemudahan, Risiko, Literasi Digital terhadap Niat Penggunaan Coretax di Palembang Ferli Herlan Lius; Kathryn Sugara
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.v5i1.15389

Abstract

This study aims to analyze the effects of perceived ease of use, perceived risk, and digital literacy on the intention to use the Coretax system among corporate taxpayers in Palembang. This research employs a descriptive quantitative method using primary data collected through questionnaires distributed to respondents. The sample consists of 105 corporate taxpayers, determined using the Slovin formula. The respondent criteria include corporate taxpayers who have already used the Coretax system. Data collection was conducted by distributing questionnaires to actual users of the Coretax system. The results indicate that perceived ease of use and digital literacy have a significant effect on the intention to use Coretax, while perceived risk does not significantly affect the intention to use Coretax.
Analysis of Factors Influencing Students' Financial Analysis Skills with GPA as a Control Variable Wahyu Febru Royen; Kathryn Sugara
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.v7i4.8434

Abstract

Higher education contributes significantly to developing students' financial analysis competencies, but the gap between academic achievement and practical skills remains a major challenge. This study was designed to analyze factors influencing students' financial analysis skills with Grade Point Average (GPA) as a control variable. This study used a quantitative approach with a survey method involving 415 active Accounting and Management student respondents from ten universities in Palembang City. Data were collected through a five-point Likert scale-based questionnaire and analyzed using multiple linear regression with the help of SPSS version 26. The research constructs consisted of understanding basic accounting concepts, financial management, the use of digital accounting technology as independent variables, financial analysis skills as dependent variables, and GPA as control variables. The results showed that the three independent variables had a positive and significant effect on financial analysis skills with an R Square value of 0.807. The use of digital accounting technology was the most dominant factor with a beta coefficient of 0.592, followed by financial management (beta 0.220) and understanding basic accounting concepts (beta 0.127). The Grade Point Average strengthened the relationship between the independent variables and financial analysis skills. In conclusion, the integration of digital literacy, conceptual competency, and financial management understanding is crucial for developing students' analytical skills in the digital age. Higher education institutions need to optimize their technology-based and practice-based curricula to prepare graduates who are competitive in the financial industry
Co-Authors Agnes Adelia Leonardus Ananda Silvia Angelica Febiola Leonardus Arisman, Anton Elisa Rianto Elizabeth, Sri Megawati Evlin Pitriana Ferli Herlan Lius Gunawan, Daniel Vincent Iga Nurfadillah Imelda Wijaya Julia Nata Pratiwi Julia Nata Pratiwi Juliana Juliana Keristin, Usnia Wati Kesuma, Dorie P. Khairani, Siti Lionardi, Evelline Florencia Megawati - Meilia Meilia Natalia, Lidya Nathania Wijaya Nyimas Artina Ramadhania, Syafira Stevani Stevani Trisnadi Wijaya Usniawati Usniawati Vonny Marcellina Wahyu Febru Royen Willy Marantika Yuliasandy, Yuliasandy Yulizar Kasih