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All Journal International Journal of Economic Research and Financial Accounting
Triya Vebrianty
Unknown Affiliation
Economics, Econometrics & Finance

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The Effect of Goodwill Accounting Treatment and Investment Knowledge on Investment Interest in The Capital Market (Case Study of Accounting Department Students of UNPAB) Tesalonika Tampubolon; Kristin Natalia Doloksaribu; Triya Vebrianty; M Syukrillah Putra; Rifka Sari Br Surbakti; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.271

Abstract

In the capital market at Panca Budi University (UNPAB), this study aims to investigate how goodwill accounting methods and investing knowledge affect students' willingness in making investments. 100 respondents were given questionnaires to complete in order to collect data for this study, which used quantitative research methodologies and random sampling. Multiple linear regression was used to analyze the data and assess the hypotheses that were put forth. Students' interest in capital market investments is positively and significantly impacted by both goodwill accounting practices and investing knowledge, according to the research. For educational institutions and capital market experts looking to improve students' investing literacy, these findings provide insightful information.
Literature Review: The Influence of Forensic Audit, Independence, Auditor Competence, Experience, and Professionalism of Auditor on Fraud Disclosure Triya Vebrianty; Dinda Rinata; Desy Sarina Br Barutu; Handriyani Dwilita
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.300

Abstract

An auditor with sufficient ability and skill can detect early signs and uncover cases of fraud. Along with technological advances and increasingly sophisticated fraud tactics, the need for forensic audits, auditor independence, auditor competence, auditor experience and auditor professionalism is also increasing. Forensic audit aims to minimize the opportunity factor for fraud by irresponsible parties. Independent auditors must be able to reveal fraud without being influenced by other parties. Adequate competence allows auditors to perform their duties effectively in disclosing fraud. Experienced auditors have a high probability of recognizing fraud patterns and auditors who are professional and compliant with audit procedures will be more effective in disclosing fraud. This article uses qualitative methods and literature research. This research involves reviewing theories and examining relationships or influences between variables through books and journals, both offline and online. The research findings, based on a review of several previous studies, show that forensic auditing, independence, auditor competence, experience and auditor professionalism have a positive effect on fraud disclosure.
The Impact Of Liquidity And Solvency On Profitability In Food And Beverage Companies Listed On The Indonesian Stock Exchange From 2018 To 2022 Nagita Wulandari; Triya Vebrianty; Raudatul Jannah; Dwi Saraswati
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.311

Abstract

This study aims to analyze the effect of liquidity and solvency on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. Liquidity is measured using the current ratio which describes the company's ability to meet its short-term obligations, while solvency is measured using the Debt to Equity Ratio (DER) which reflects the balance between debt and capital owned by the company in financing its assets. Profitability is measured using the Return on Assets (ROA) ratio which shows the company's ability to generate profits from the total assets owned by the company. The participants in this study were food and beverage companies, with research samples including INDF, ICBP, MYOR, ULTJ, and GOOD companies. The sampling method used is purposive sampling. The analysis method used is simple linear regression analysis to test the effect between the independent variable and the dependent variable. The results showed that, individually, liquidity has no significant effect on profitability, as well as solvency has no influence individually on profitability
The Effect Of Education Level, Accounting Understanding, Work Motivation, And Business Size On The Preparation Of UMKM Financial Reports Based On EMKM SAK (Case Study Of Culinary Umkm In Medan City) Triya Vebrianty; Nina Andriany Nasution; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.374

Abstract

This study aims to determine the effect of the Influence of Education Level, Accounting Understanding, Work Motivation, and Business Size on the Preparation of MSME Financial Reports Based on SAK EMKM (Case Study of Culinary MSMEs in Medan City). This study uses a quantitative descriptive approach. Sample selection was carried out by purposive sampling, based on certain criteria. Primary data were collected through interviews and questionnaires. Data analysis was carried out using Multiple Linear Regression Analysis with the help of SPSS software. The results of the study indicate that partially Accounting Understanding and Work Motivation have a positive and significant effect on the preparation of MSME financial reports based on SAK EMKM. While the Level of Education and Business Size partially do not affect the preparation of MSME financial reports based on SAK EMKM. Simultaneously, Accounting Understanding, Work Motivation, Education Level and Business Size have a positive and significant effect on the preparation of MSME financial reports based on SAK EM
Co-Authors Desy Sarina Br Barutu Dinda Rinata Dwi Saraswati Handriyani Dwilita Kristin Natalia Doloksaribu M Syukrillah Putra Meigia Nidya Sari Nagita Wulandari Nina Andriany Nasution Raudatul Jannah Rifka Sari Br Surbakti Tesalonika Tampubolon