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Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderating Study Kasus Auditor BPK Perwakilan KEPRI Mulyadi Dwi Hariyanto; Faris Ramadhan
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1489

Abstract

This study investigates the influence of competency and independence against the quality of audit and also examines whether competency and independence moderated by auditor ethics influence the audit quality, remember both of those are important to result in good audit quality. The result indicates that the independent variable competency affected audit quality significantly and the independent variable that independency affected audit quality but not significantly. Besides that, this research found that the interaction between competency and auditor ethics and also the interaction between independence and auditor ethics have a significant effect on the quality of audit. The conclusion obtained is competency, the interaction between competency and ethics, and also the interaction between independence and ethics that influence the audit quality significantly. and independent variable that independency effected audit quality but not significantly, For future research expected can use other moderating variables influencing independence, competency, and also audit quality
OPTIMIZING THE FINANCIAL DECISIONS OF FEMALE WORKERS IN LABOR-INTENSIVE INDUSTRIES: AN INTERVENTION BASED ON FRAMING EFFECTS AND MENTAL ACCOUNTING IN PENSION FUND PROGRAMS Mercy Reyne Marlina; Elly Rumengan; Basri; Faris Ramadhan; Etty Sri Wahyuni
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 6 (2025): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i5.3739

Abstract

Female workers in the manufacturing sector in Batam City often face challenges in financial planning, particularly regarding pension funds. Lack of knowledge and information about the importance of pension funds, coupled with limited awareness campaigns, result in many workers not participating in pension programs. Additionally, a work culture focused on short-term targets often leads female workers in this sector to view long-term financial planning, such as retirement, as less important. This study aims to investigate and analyze the partial and simultaneous effects of framing effect, mental accounting, and financial decisions on the effectiveness of pension funds among female workers in manufacturing companies in Batam City. This study employs causal associative research, and the research method used is quantitative. The population in this study consists of all female workers in manufacturing companies in Batam City, whose exact number is unknown. Four manufacturing companies were randomly selected, and 50 respondents were selected from each company. The sampling method used non-probability sampling with purposive sampling techniques, with several criteria including women aged 40-50 years with a minimum of 1 year of work experience and companies employing more than 250 workers. The sample size for this study was 200 respondents. The data were analyzed using SPSS version 25. The results of the study indicate that the framing effect partially influences the effectiveness of pension funds, mental accounting partially influences the effectiveness of pension funds, financial decisions partially influence the effectiveness of pension funds, and the framing effect, mental accounting, and financial decisions simultaneously influence the effectiveness of pension funds. The adjusted R-squared value of 0.728 can be referred to as the coefficient of determination, This means that 0.741 (74.1%) of the effectiveness of pension funds can be obtained and explained by the framing effect, mental accounting, and financial decisions, while the remaining 25.3% (100% - 74.1% = 25.3%) is explained by variables outside the model that were not studied.
FOMO AND GEN Z INVESTMENT BEHAVIOR: A QUALITATIVE STUDY ON EMOTIONAL BIAS IN FINANCE Faris Ramadhan; Etty Sri Wahyuni; Adnan Suhardis; Robin; Sumantri
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 5 (2025): September
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i5.4011

Abstract

This qualitative study investigates how Fear of Missing Out (FOMO) influences Generation Z investment behavior and emotional bias in financial decision-making processes. The research employed an interpretive phenomenological approach with in-depth semi-structured interviews conducted among Generation Z investors in Indonesia to understand the psychological mechanisms underlying FOMO-driven investment decisions. Systematic thematic analysis revealed three primary themes: FOMO as an emotional investment driver, social media influence creating information asymmetry, and financial literacy functioning as a complex moderating factor. The findings demonstrate that FOMO operates as a powerful emotional compulsion that systematically overrides rational decision-making processes, with social media exposure to peers' investment success serving as the most potent trigger for impulsive investment behavior. A significant "information paradox" emerged where participants heavily rely on low-credibility sources such as financial influencers while underutilizing high-credibility alternatives like official company reports, prioritizing accessibility over accuracy. The relationship between financial literacy and FOMO vulnerability proved non-linear, with medium literacy levels paradoxically increasing overconfidence bias while high literacy enabled sophisticated rationalization of emotional decisions. These findings contribute to behavioral finance theory by revealing how digital-social contexts amplify emotional biases beyond traditional market psychology models, suggesting that conventional financial education approaches may be insufficient for addressing emotionally-driven decision-making among digital-native generations.
The Effect Of Der, Company Size, And Roe On The Firm Value Of Manufacturing Companies In The Automotive Sub-Sector And Its Components Faris Ramadhan; Putri Mauliza; Nolla Puspita Dewi; Khaira Rizfia Fachrudin
International Journal of Management Research and Economics Vol. 3 No. 3 (2025): August : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v1i2.617

Abstract

The purpose of this study was to determine and analyze the effect of DER, company size, and ROE on the company value of Automotive Sub-Sector Manufacturing Companies and their Components both partially and simultaneously. The research methodology uses an associative descriptive approach that explains the influence between the independent variable and the dependent variable. The data analysis technique uses Eviews tools with a total research sample of 11 Automotive and Component Subsector Manufacturing Companies with 5 years of observation time. The results of the DER tcount value of -0.008287 with a significance value of 0.0001 <0.05 mean that DER has a negative and significant effect on PBV in automotive companies listed on the IDX. The tcount value of total assets is 4.526332 with a significance value of 0.0002 <0.05, meaning that total assets have a positive and significant effect on PBV in automotive companies listed on the IDX. The tcount value of ROE is -4.239893 with a significance value of 0.0004 <0.05, meaning that ROE has a negative and significant effect on PBV in automotive companies listed on the IDX. The F value is 0.436104 and the significance level is 15.89043. Judging from the significance value, the value is 0.000013 <0.05. This means that DER, total assets, and ROE simultaneously have a significant effect on PBV.
ANALISIS STOCK SPLIT TERHADAP RETURN SAHAM DAN VOLUME PERDAGANGAN SAHAM YANG TERDAFTAR DI BURSA EFEK INDONESIA Wahyuni, Etty Sri; Faisal, Yusuf; Ramadhan, Faris; Putra, Tri Wildan Rosyadi
Zona Manajerial: Program Studi Manajemen (S1) Vol 10 No 3 (2020): Zona Manajerial: Program Studi Manajemen
Publisher : Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (716.908 KB) | DOI: 10.37776/zm.v10i3.683

Abstract

The function of the capital market is a place where buyers and sellers meet in buying shares. The level of risk or uncertainty faced in the world of capital markets must be embedded in all the investments offered, so the level of investment cannot only rely on profit. A Capital market that reacts quickly and accurately is an efficient market. The purpose of this study was to examine the role of the stock split on stock returns and stock trading volume. The research objects were 25 manufacturing companies that carried out a stock split in 2016. The data analysis technique used was the paired sample t-test. The results of the study did not have a significant effect on stock split announcements on stock returns. There is a significant effect of the announcement of the stock split on the volume of stock trading
SOSIALISASI SAMPAH DENGAN METODE TIGA R (REDUCE, REUSE, RECYCLE) Raymond, Raymond; Mursal, Mursal; Ramadhan, Faris; Muyadi, Andi
Jurnal Pendekar Nusantara Vol. 3 No. 2 (2026): FEBRUARI 2026
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v3i2.2083

Abstract

Kegiatan pengabdian masyarakat ini dilaksanakan pada 19 Mei 2025 di Kampung Tua Teluk Mata Ikan, Kelurahan Sambau, Kecamatan Nongsa, Kota Batam dengan tujuan meningkatkan kesadaran dan keterampilan masyarakat dalam pengelolaan sampah berbasis Reduce, Reuse, Recycle (3R). Metode yang digunakan meliputi sosialisasi, workshop pemilahan dan pengolahan sampah, pembentukan bank sampah, aksi bersih pantai, serta pelatihan kader lingkungan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman masyarakat sebesar 62%, terbentuknya Bank Sampah “Teluk Hijau”, serta penunjukan 10 kader lingkungan sebagai agen perubahan. Selain itu, aksi bersih pantai berhasil mengumpulkan sekitar 150 kg sampah plastik yang sebagian dimanfaatkan kembali. Kegiatan ini membuktikan bahwa pendekatan partisipatif mampu mengatasi rendahnya kesadaran dan keterbatasan sarana, serta mendorong terwujudnya pengelolaan sampah berkelanjutan di masyarakat pesisir.
Analisa Komparasi Kinerja Algoritma K-Nearest Neighbor (K-NN) dan Decision Tree dalam Klasifikasi Situs Web Phising: Penelitian Prasetyo, Fajar Dwi; Maulana, Muhammad; Ramadhan, Faris; Setiabudi, Ananda Lutfi; Budiawan, Imam; Desmulyati, Desmulyati
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4965

Abstract

Phishing attacks represent a significant cybersecurity threat aimed at stealing sensitive user information through psychological manipulation using fake websites. Conventional detection methods relying on blacklists are considered ineffective in recognizing zero-day attacks or newly published phishing sites. This study aims to develop an automated detection model using a Machine Learning approach by comparing the performance of two Supervised Learning algorithms: K-Nearest Neighbor (K-NN) and Decision Tree. The dataset used is sourced from the UCI Machine Learning Repository, consisting of 11,055 records with 30 URL characteristic features. Performance evaluation was conducted using Accuracy metrics and Confusion Matrix analysis. Experimental results indicate that the Decision Tree algorithm significantly outperforms K-NN with an accuracy of 95.21%, while K-NN achieved an accuracy of only 60.11%. Furthermore, Decision Tree demonstrated a very low False Negative rate, making it a more recommended model for real-time cybersecurity system implementation.