Articles
<![CDATA[PENGARUH UKURAN KAP; FEE AUDIT TERHADAP KUALITAS AUDIT ]]>
<![CDATA[falentina falentina]]>;
<![CDATA[Usnia Wati Keristin]]>
<![CDATA[ MDP Student Conference Vol 1 No 1 (2022): The 1st MDP Student Conference 2022 ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (539.675 KB)
<![CDATA[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.]]>
<![CDATA[Pengaruh Efektivitas dan Kemudahan Penggunaan SIA Terhadap Kinerja Pengguna ]]>
<![CDATA[Mimi Mimi]]>;
<![CDATA[Usnia Wati Keristin]]>
<![CDATA[ MDP Student Conference Vol 2 No 2 (2023): The 2nd MDP Student Conference 2023 ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[Dampak Penerapan Kinerja Lingkungan dan Corporate Social Responbility terhadap Profitabilitas ]]>
<![CDATA[Melita Giovani Khoe]]>;
<![CDATA[USNIA WATI KERISTIN]]>
<![CDATA[ MDP Student Conference Vol 2 No 2 (2023): The 2nd MDP Student Conference 2023 ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1227.725 KB)
|
DOI: 10.35957/mdp-sc.v2i2.4341
<![CDATA[Penelitian ini bertujuan untuk mengetahui apakah Kinerja Lingkungan dan Corporate Social Responsibility (CSR) memiliki pengaruh terhadap Profitabilitas. Data yang digunakan merupakan data sekunder, dan sampel dipilih dengan menggunakan metode purposive sampling. Dengan menggunakan teori legitimasi dan stakeholder diperoleh bahwasanya secara parsial Kinerja Lingkungan memiliki pengaruh terhadap profitabilitas dan CSR berpengaruh negatif terhadap profitabilitas. Lalu, secara simultan, kedua variable ini memiliki pengaruh positif dan signifikan terhadap profitabilitas 13 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2021.]]>
<![CDATA[Pengaruh Keputusan Investasi dan Kebijakan Dividen terhadap Nilai Perusahaan Manufaktur Sektor Konsumsi ]]>
<![CDATA[Angeline, Viona]]>;
<![CDATA[Keristin, Usnia Wati]]>
<![CDATA[ MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024 ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35957/mdp-sc.v3i2.6941
<![CDATA[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.]]>
<![CDATA[Pengaruh Audit Tenure Dan Ukuran Perusahaan Terhadap Kualitas Audit Perusahaan Sektor Consumer Non-Cyclicals ]]>
<![CDATA[Febrianti, Mutiara]]>;
<![CDATA[Keristin, Usnia Wati]]>
<![CDATA[ MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024 ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35957/mdp-sc.v3i2.6985
<![CDATA[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.]]>
<![CDATA[Pengaruh Profitabilitas dan Tingkat Utang Perusahaan terhadap Tarif Pajak Efektif ]]>
<![CDATA[Haryanto, Felicia]]>;
<![CDATA[Keristin, Usnia Wati]]>
<![CDATA[ MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024 ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35957/mdp-sc.v3i2.7241
<![CDATA[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.]]>
<![CDATA[Pengaruh Eco-Efficiency dan Intellectual Capital terhadap Kinerja Keuangan Perusahaan Consumer Non-Clycicals yang Terdaftar di BEI Tahun 2022-2024. ]]>
<![CDATA[Agasy, Winia]]>;
<![CDATA[Keristin, Usnia Wati]]>
<![CDATA[ MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026 ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35957/mdp-sc.v5i1.14685
<![CDATA[Discrepancies in previous research regarding the connection between Eco-Efficiency, intellectual capital, and financial performance highlight the need for additional study. This research aims to explore how Eco-Efficiency and intellectual capital affect the financial outcomes of companies in the non-clycical consumer sector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. A quantitative methodology is utilized, relying on secondary data obtained from the IDX. The sample consists of 44 firms chosen through purposive sampling, with the data analyzed using multiple linear regression. The results indicate that Eco-Efficiency does not significantly impact financial performance, while intellectual capital has a notable partial effect. Overall, both Eco-Efficiency and intellectual capital significantly impact financial performance.]]>
<![CDATA[Pengaruh Ukuran Perusahaan dan Struktur Modal Terhadap Nilai Perusahaan Sektor Energi ]]>
<![CDATA[Wijaya, Ravel Velicia]]>;
<![CDATA[Keristin, Usnia Wati]]>
<![CDATA[ MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026 ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35957/mdp-sc.v5i1.15087
<![CDATA[This study aims to examine the effect of firm size and capital structure on firm value. The sample of this study consists of 58 companies selected through purposive sampling from a total of 91 energy sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The data used are secondary data obtained from the companies’ annual reports published on the official website of the Indonesia Stock Exchange. The data were analyzed using linear regression with the assistance of SPSS version 23. The results of the study indicate that firm size and capital structure have no significant effect on firm value.]]>
<![CDATA[Kesiapan & Efektivitas TER PPh 21 dalam Administrasi Pajak pada Perusahaan Dagang di Palembang ]]>
<![CDATA[Caesar, Fidel Rizky]]>;
<![CDATA[Wati Keristin, Usnia]]>
<![CDATA[ MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026 ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35957/mdp-sc.v5i1.15300
<![CDATA[This study examines company readiness and the effectiveness of implementing the Average Effective Rate (TER) for Income Tax Article 21 in tax administration at trading companies in Palembang City. The purpose of this study was to determine company readiness and assess the effectiveness of the Average Effective Rate (TER) in tax administration at trading companies. The approach used in this study was quantitative. The study population included all trading companies operating in Palembang City, while the sample size was determined using the Slovin formula. Primary data were collected through questionnaires. Data processing and analysis were performed using the SmartPLS 4 application. The analysis results showed that readiness and effectiveness had a positive and significant impact, with t-statistics of 3.279 and 6.640, and p-values of 0.001 and 0.000, respectively.]]>
<![CDATA[Pengaruh Good Corporate Governance dan Ukuran Perusahaan terhadap Nilai Perusahaan Perbankan yang Terdaftar di BEI Tahun 2021-2024 ]]>
<![CDATA[Aguilera, Flora]]>;
<![CDATA[Keristin, Usnia Wati]]>
<![CDATA[ MDP Student Conference Vol 5 No 2 (2026): The 5th MDP Student Conference 2026 ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35957/mdp-sc.v5i2.15440
<![CDATA[This study aims to examine and analyze the influence of Good Corporate Governance and Company Size on firm value. The study employed a qualitative approach using secondary data sourced from companies' annual financial reports. The research subjects included the financial reports of banking companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The sample was selected using a purposive sampling technique, resulting in 37 research samples. Data analysis was conducted using descriptive analysis, multiple linear regression, classical assumption tests, t-tests, F-tests, and coefficients of determination. The research findings indicate that Good Corporate Governance has no effect on firm value, while firm size has been shown to influence firm value. However, both Good Corporate Governance and firm size simultaneously influence firm value.]]>
