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Keristin, Usnia Wati
Universitas Multi Data Palembang
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Journal : MDP Student Conference

 1 
PENGARUH UKURAN KAP; FEE AUDIT TERHADAP KUALITAS AUDIT falentina falentina; Usnia Wati Keristin
MDP Student Conference Vol 1 No 1 (2022): The 1st MDP Student Conference 2022
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.675 KB)

Abstract

Abstract: This research aims to determine (1) the effect of KAP size on audit quality, (2) the effect of audit fees on audit quality in manufacturing companies listed on the Indonesian stock exchange in 2016-2020. The theory used in this research is Agency Theory. The approach used in this study is a causal quantitative approach. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange 2016-2020. The sampling technique was purposive sampling technique. The sample used was 42 companies from 193 manufacturing companies listed on the Indonesia Stock Exchange, so that the research data analyzed amounted to 210 data. The data analysis technique used is descriptive statistical analysis. Based on the results of the study, it shows that the variable of KAP Size, Audit Fee has an effect on Audit Quality. Abstrak: Penelitian ini bertujuan untuk mengetahui (1) Pengaruh ukuran KAP terhadap kualitas audit, (2) Pengaruh fee audit terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2016-2020. Teori yang digunakan dalam penelitian ini adalah Teori Agensi. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif kausal. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020. Teknik pengambilan sampel dengan teknik purposive sampling. Sampel yang digunakan berjumlah 42 perusahaan dari 193 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, sehingga data penelitian yang dianalisis berjumlah 210 data. Teknik analisis data yang digunakan adalah analisis Statistik Deskriptif. Berdasarkan hasil dari penelitian menunjukkan bahwa variabel Ukuran KAP, Fee Audit berpengaruh terhadap Kualitas Audit.
Pengaruh Efektivitas dan Kemudahan Penggunaan SIA Terhadap Kinerja Pengguna Mimi Mimi; Usnia Wati Keristin
MDP Student Conference Vol 2 No 2 (2023): The 2nd MDP Student Conference 2023
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.543 KB) | DOI: 10.35957/mdp-sc.v2i2.4314

Abstract

Tujuan dari penelitian ini ialah untun mengetahui (1) Pengaruh efektivitas, (2) Pengaruh kemudahan penggunaan SIA terhadap kinerja pengguna pada UMKM di Palembang. Teori yang digunakan adalah Teori Sumber Daya. Penelitian ini menggunakan pendekatan kuantitatif melalui penyebaran kuesioner. Subjek pada penelitian ini adalah pelaku usaha UMKM di Palembang. Teknik sampling insidental digunakan menjadi teknik pengambilan sampel pada penelitian ini. Sampel yang digunakan berjumlah 100 responden menggunakan rumus slovin. Teknik analisis data yang digunakan ialah uji kualitas data. Berdasarkan hasil yang didapatkan menunjukkan variabel Efektivitas, Kemudahan Penggunaan SIA memiliki pengaruh terhadap Kinerja Pengguna.
Pengaruh Keputusan Investasi dan Kebijakan Dividen terhadap Nilai Perusahaan Manufaktur Sektor Konsumsi Angeline, Viona; Keristin, Usnia Wati
MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v3i2.6941

Abstract

The purpose of this research is to examine the influence of investment decisions and dividend policies on the firm's value. This study employs a quantitative approach. The subjects of this research are companies in the non-cylicals sector listed on the Indonesia Stock Exchange during the period 2018 to 2022. Using purposive sampling techniques, a total of 20 companies were selected for examination. Subsequently, data testing applied multiple linear regression analysis. Based on the testing, it was found that investment decisions have a partial effect on firm value, while dividend policy does not have a partial effect on firm value. Simultaneously, investment decisions and dividend policy have an impact on firm value.
Pengaruh Audit Tenure Dan Ukuran Perusahaan Terhadap Kualitas Audit Perusahaan Sektor Consumer Non-Cyclicals Febrianti, Mutiara; Keristin, Usnia Wati
MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v3i2.6985

Abstract

This study aims to determine (1) the effect of audit tenure on audit quality, (2) the effect of company size on audit quality in noncyclical consumer sector companies listed on the Indonesia Stock Exchange in 2019-2022. The theory used in this research is Agency Theory. The approach used in this research is a quantitative approach. The population of this study is the consumer non cyclicals sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique was purposive sampling technique. The sample used was 36 companies from 112 companies in the Consumer Goods Industry sector listed on the Indonesia Stock Exchange, so that the research data analyzed amounted to 144 data. The data analysis technique used is descriptive statistical analysis. Based on the results of the research, it shows that the Audit Tenure variable have no effect on Audit Quality. While, company size influences audit quality.
Pengaruh Profitabilitas dan Tingkat Utang Perusahaan terhadap Tarif Pajak Efektif Haryanto, Felicia; Keristin, Usnia Wati
MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v3i2.7241

Abstract

This study aims to obtaining empirical to the impact of profitability and company debt level on the effective tax rates of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the period 2019-2022. The study population consists of 88 companies and 17 companies with 68 total observations for 4 years was selected by using purposive sampling method. The findings indicate that neither the profitability variable nor company debt level demonstrates any significant impact on the effective tax rates by using T-test. In contrast, both variables demonstrate significant and simultaneous effects on the effective tax rates by using F-test.
Co-Authors Ananda, Ananda Angeline, Viona Cyntea Oktarani falentina falentina Febrianti, Mutiara Fitriyani Fitriyani Hartati, Ery Haryanto, Felicia Kathryn Sugara Khairani, Siti Kristina Yuliani Saputri Lingguana, Karina Mawarti, Nufikha Ayu Megawati - Mimi Mimi Putri Aprilia Rofika Azriana Sandyoka, Yosef Budi Shafira Shafira Trisnadi Wijaya Yuandri, Ria Yunita, Feronika