cover
Contact Name
Hafiz Irsyad
Contact Email
hafizirsyad@mdp.ac.id
Phone
+6281373740969
Journal Mail Official
hafizirsyad@mdp.ac.id
Editorial Address
Jl. Rajawali No.14, 9 Ilir, Kec. Ilir Tim. II, Kota Palembang, Sumatera Selatan 30113
Location
Kota palembang,
Sumatera selatan
INDONESIA
MDP Student Conference
ISSN : -     EISSN : -     DOI : https://doi.org/10.35957/mdp-sc.v2i1.3997
MDP Student Conference is a one-year national conference organized by the Universitas Multi Data Palembang. We are inviting teachers, lecturers, researchers, scholars, students, and or other key stakeholders to present and discuss their latest findings, innovations, and best practices as well as fresh ideas on, but not limited to, the listed sub-themes.
Articles 689 Documents
Pengaruh Deferred Tax Assets, Financial Distress, Dan Kualitas Audit Terhadap Tax Avoidance Leonardus, Agnes Adelia; Sugara, Kathryn
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 Ukuran Perusahaan dan Struktur Modal Terhadap Nilai Perusahaan Sektor Energi Wijaya, Ravel Velicia; Keristin, Usnia Wati
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.v5i1.15087

Abstract

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.
Pengaruh Kompleksitas Operasi Perusahaan Dan Audit Fee Terhadap Audit Report Lag Sari, Novia; Wenny, Cherrya Dhia
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.v5i1.15192

Abstract

This study aims to examine the effect of corporate operational complexity and audit fees on audit report lag in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sampling technique used in this study is purposive sampling, resulting in a total sample of 50 companies. This study employs multiple linear regression analysis as the research method. The results indicate that corporate operational complexity and audit fees have a significant negative effect on audit report lag
Pengaruh Pengetahuan &Persepsi Keadilan Pajak Terhadap Niat Membayar Pajak Mahasiswa Di Palembang Stevani, Stevani; Sugara, Kathryn
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
Pengaruh Good Corporate Governance dan Green Accounting terhadap Nilai Perusahaan Putri, Tiara Aisyah; Khairani, Siti
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.v5i1.15207

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) disclosure through the managerial ownership mechanism and Green Accounting on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using a purposive sampling technique, resulting in 28 companies. Data analysis was conducted using multiple linear regression analysis. The results indicate that GCG disclosure through the managerial ownership mechanism has no significant effect on firm value, while Green Accounting has a significant effect on firm value.
Bio Analisis Kinerja dan Keberlanjutan Usaha Mie Instan Sehat Milicious di Kota Palembang Angel, Natasya De'; Salim, Cyntia Caroline; Kasih, Yulizar
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.v5i1.15212

Abstract

This study aims to analyze the implementation, business performance, and sustainability of Milicious, a healthy instant noodle enterprise in Palembang. The research employs a mixed-method approach combining quantitative and qualitative techniques. Quantitative data were collected through an online questionnaire distributed to 52 respondents and supported by financial statement analysis, including income statements and cash flow reports. Qualitative data were obtained through direct observation and interviews with the business owner. The analysis focuses on marketing mix strategy, financial performance, and business sustainability. The findings indicate that Milicious has demonstrated positive financial growth, effective marketing implementation, and strong consumer acceptance. Furthermore, product innovation based on natural ingredients provides competitive advantage and supports long-term sustainability. Therefore, Milicious shows significant potential for continued development in the healthy culinary market segment.
Pengaruh Kualitas Pelayanan, Promosi, Dan Harga Terhadap Kepuasan Konsumen Ai-Cha Palembang Kusuma, Nicholas; Cholid, Idham
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.v5i1.15254

Abstract

This study aims to analyze the effect of service quality, promotion, and price on consumer satisfaction. The research employed a quantitative approach using a survey method. The population consisted of consumers, with a sample of 384 The results indicate that service quality, promotion, and price each have a positive and significant effect on consumer satisfaction. Simultaneously, the three independent variables significantly influence consumer satisfaction. The coefficient of determination shows that service quality, promotion, and price explain 11.5% of the variation in consumer satisfaction, while the remaining percentage is influenced by other factors not examined in this study. These findings suggest that improving service quality, implementing effective promotional strategies, and setting appropriate prices can enhance consumer satisfaction.
Pengaruh PER, ROA, DAR, TATO Terhadap Nilai Perusahaan Pada Indeks SRI-KEHATI Richs, Kenrio; Cholid, Idham
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.v5i1.15255

Abstract

This study aims to determine the effect of Price to Earning Ratio (PER), Return on Asset (ROA), Debt to Asset Ratio (DAR), and Total Asset Turnover (TATO) on company value in the Sri-Kehati Index for the period 2018–2024. The research method used in this study is quantitative research. The population in this study consists of all companies listed on the Sri-Kehati Index for the period 2018–2024. The research sample was obtained using purposive sampling, consisting of 10 companies. The data analysis technique used was multiple linear regression. The results showed that the Price to Earnings Ratio (PER) had a positive effect on company value, Return on Assets (ROA) had a positive effect on company value, Debt to Asset Ratio (DAR) had a positive effect on company value, and Total Asset Turnover (TATO) had a negative effect on company value.
Peran Informasi ESG dalam Pengambilan Keputusan Investasi: Tren Global dan Tinjauan Literatur Rahmawati, Niken
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.v5i1.15259

Abstract

Recent developments in capital markets indicate that investors no longer rely solely on financial information when making investment decisions, but increasingly consider non-financial information, particularly environmental, social, and governance (ESG). This article aims to review the literature discussing the role of ESG information in investment decision-making within capital markets. A narrative literature review method was employed by examining relevant national and international journal articles. The findings suggest that ESG information is commonly used as complementary information to financial data, providing additional insights into company characteristics, risk management, and long-term prospects. The literature also highlights the importance of ESG information quality, especially in terms of relevance, comparability, and transparency. Furthermore, the use of ESG information varies depending on investor characteristics and market context. Overall, ESG information has become an integral part in modern investment practices, although its application remains diverse.
Effects of Expected Future Financial Security and Digital Knowledge on Fintech Behavior Hesniati, Hesniati; -, Candy; Marsono, Edy; Febrian, Andhie; Zainudin, Dimas; -, Jefry
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.v5i1.15271

Abstract

The rapid development of financial technology has significantly transformed how individual manage and engage with financial activities. Although fintech enhances financial inclusion and efficiency, its accessibility also introduces challenges, including financial stress, gaps in digital knowledge, and low levels of expected future financial security. In the Indonesian fintech context, this study examines the effects of expected future financial security and digital knowledge on individuals’ financial behavior, while assessing the mediating role of financial stress. The study employs a quantitative research design using a survey method targeting productive-age individuals’ who use fintech services. Data analysis is conducted using Partial Least Squares Structural Equation Modeling to evaluate both direct and indirect relationships among the variables. The findings are expected to contribute theoretically by integrating psychological into financial behavior research, and practically by providing insights for policymakers and fintech providers to develop strategies that improve financial literacy in the digital era.