Articles
<![CDATA[FAKTOR – FAKTOR PENENTU HARGA SAHAM ]]>
<![CDATA[Syahzuni, Barlia Annis]]>;
<![CDATA[Juwandita Ansita2, Desy Prastyani]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1169
<![CDATA[Recently, several coal industries are facing a significant decline in share prices so that the purpose of this study is to know empirically the effect of profitability, liquidity and solvency on stock prices either partially or simultaneously in coal sub-sector companies listed on the Indonesia Stock Exchange in the 2017-2019 period. This study uses a type of causal comparative research (causal comparative research) which is used to see the relationship between cause and effect on two or more variables. The sample in this study is coal companies listed on the Indonesia Stock Exchange for the period 2017-1029 using the purposive sampling method. There are 12 companies that meet the criteria for the research sample, so that the sample is 36 financial statements. The results showed that partially there was a significant and significant influence of the profitability (ROE) and solvency (DER) variables on stock prices, while the liquidity variable (CR) had no effect on stock prices. Simultaneously there is the influence of the variable profitability (ROE), liquidity (CR), solvency (DER) on stock prices.]]>
<![CDATA[Penerapan Pajak Pertambahan Nilai Berdasarkan PMK No.121/PMK.003/2015 atas Transaksi Ekspor Impor pada Perusahaan Freight Forwarding : Studi Kasus : PT. Leschaco Logistic Indonesia ]]>
<![CDATA[Karniawan, Nanda]]>;
<![CDATA[Syahzuni, Barlia Annis]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v4iSpesial Issue 4.1215
<![CDATA[The purpose of this research is to determine of the implementation of value added tax (VAT) for an export and import transaction in a freight forwarding company based on PMK NO.121/PMK.003/2015. The result of this research is that for transaction export and import that has been running from the company that already appropriate to the regulation of PMK NO.121/PMK.003/2015. The export and import transaction is already using the rate of 10% x10% from the tax base amount as a refer to PMK NO.121/PMK.003/2015. Every purchase and sell transaction is already record in SAP from the receivable and payable until the transaction is paid. The company should report all the transaction from the purchase till selling in the VAT report. To complete the payment, the company should pay the owed VAT first then the customer will pay base on payment term and the company has a strong cash flow to complete the payment of VAT report]]>
<![CDATA[Pengaruh modal kerja, perputaran aktiva, dan leverage terhadap profitabilitas ]]>
<![CDATA[Syahzuni, Barlia Annis]]>;
<![CDATA[Jimmy, Jimmy]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i3.2131
<![CDATA[The impact of digital transformation in Indonesia on the food and beverage industry can support and facilitate activities in the industry. However, this makes the competition in the industry higher, causing the profit to decrease. The purpose of this study is to determine the impact of working capital, asset turnover and leverage on company profitability in the food and beverage industry in the Liquors, Soft Drinks, Dairy Products, Processed Foods and Fish, Meat & Poultry sub-sectors. The data source comes from the annual financial statements of companies listed on the Stock Exchange with a sampling technique using purposive sampling method in accordance with the research criteria. The research period was taken for 5 years from 2017 to 2021 with the number of sample data used as many as 135 data from 27 entities. This study utilizes multiple linear analysis methods with secondary data types. The results of the study show that working capital, asset turnover and leverage simultaneously have an effect on profitability. While working capital has a positive impact on profitability, asset turnover has no impact on profitability and leverage has a negative impact on profitability.]]>
<![CDATA[Pengaruh struktur utang, ukuran perusahaan, dan profitabilitas terhadap kualitas laba ]]>
<![CDATA[Veronica, Veronica]]>;
<![CDATA[Syahzuni, Barlia Annis]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i2.2405
<![CDATA[This study aims to analyze and determine the effect of debt structure, firm size and profitability on earnings quality. This study uses a quantitative method. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange as many as 30 companies. Based on the purposive sampling technique, a sample of 20 companies was obtained with the criteria of food and beverage companies that generated positive profits during 2018-2021 so that the research sample obtained was 80 samples. The data in this study were taken through the official website of each company or through the official website of the Indonesia Stock Exchange (IDX). The analysis technique used in this research is multiple linear regression. The results of the study show that: (1) debt structure, firm size and profitability show a simultaneous effect on earnings quality, (2) debt structure has a negative effect on earnings quality, (3) firm size has a positive effect on earnings quality, and (4) Profitability has a positive effect on earnings quality in food and beverage sector companies listed on the Indonesia Stock Exchange in 2018-2021. Simultaneously DER, Ln Total Assets and NPM affect earnings quality in the food and beverage sector in 2018-2021.]]>
<![CDATA[Pengaruh ukuran perusahaan, leverage dan modal kerja terhadap nilai perusahaan ]]>
<![CDATA[Syahzuni, Barlia Annis]]>;
<![CDATA[Edwani, Vellin Meilandari]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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<![CDATA[Maximizing the value of the company is important for a company, because that means maximizing shareholder wealth which is in line with the company's main goals. The purpose of this study was to determine the effect of company size, Leverage and working capital on firm value in the basic materials industry sector from 2017 to 2021. The data source comes from the annual financial statements of companies listed on the IDX with a sampling technique using the appropriate purposive sampling method. with research criteria. The research period was taken for 5 years from 2017 to 2021 with a total sample data used of 60 data from 12 companies. The results of this study show that simultaneously firm size, Leverage and working capital have a significant effect on firm value. Partially, firm size, Leverage and working capital also have a significant effect on firm value.]]>
<![CDATA[Pengaruh kebijakan dividen, struktur modal, dan Profitabilitas terhadap nilai perusahaan ]]>
<![CDATA[Syahzuni, Barlia Annis]]>;
<![CDATA[Muslimah, Bening Dini]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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<![CDATA[This study aims to examine the effect of dividend policy, capital structure, and profitability on firm value in the health sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period. In this study, the independent variables used, namely dividend policy proxied through Dividend Payout Ratio (DPR), capital structure proxied through Debt to Equity Ratio (DER), and profitability proxied through Return On Assets (ROA), and the dependent variable, namely firm value proxied through Tobin's Q modified. The population in this study were 17 companies and obtained research samples using purposive sampling technique as many as 9 companies for 4 years, resulting in 36 research samples. The data analysis method used is multiple linear regression analysis through the SPSS program. The results showed that the profitability variable had a partial positive effect on firm value, while the dividend policy variable and capital structure had no partial effect on firm value. Implications for investors and companies are expected to pay more attention to the funding used by the company in order to maintain business continuity with the funds owned.]]>
<![CDATA[Pengungkapan tanggung jawab sosial perusahaan, likuiditas, dan keterbandingan laporan keuangan terhadap kinerja keuangan ]]>
<![CDATA[Hasibuan, Ernita]]>;
<![CDATA[Syahzuni, Barlia Annis]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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<![CDATA[This study aims to analyze the effect of corporate social responsibility, liquidity, and comparability of financial statements on financial performance partially. This research is quantitative research. The object of this research is food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling with the number of samples used as many as 14 companies with the observation period 2018-2021. This study uses multiple linear regression analysis methods, which are processed using SPSS statistical data processing software. it is concluded that the GRI index social responsibility does not have a significant impact on the financial performance of the food and beverage sector. Liquidity proxied by the current ratio is a variable that has a significant positive effect on the financial performance of the food and beverage sector. While the comparability of financial statements proxied by stock returns partially has no significant impact on financial performance in the food and beverage sector.]]>
<![CDATA[Pengaruh Intellectual Capital dan Laverage Pada Profitabilitas ]]>
<![CDATA[Manurung, Carolina Lidya]]>;
<![CDATA[Syahzuni, Barlia Annis]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v7i3.373
<![CDATA[The COVID-19 pandemic has had a negative impact on various business sectors in Indonesia, including the property and real estate sector. However, the property and real estate sector still made a significant contribution (16%) to Indonesia's GDP (Public Relations Secretariat of the Republic of Indonesia Cabinet, 2023). This indicates that the sector has managed to maintain its performance and withstand the economic crisis. This research aims to investigate the influence of intellectual capital and leverage on the profitability of companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The study employs a quantitative method using multiple linear regression. The research population includes all property and real estate companies listed on the IDX from 2020 to 2022, with a sample size of 96 financial reports from 32 companies obtained through purposive sampling. The results of the study show that intellectual capital significantly has a positive impact on profitability. Conversely, leverage significantly has a negative impact on profitability.]]>
<![CDATA[Dampak Struktur Aset, Struktur Modal dan Profitabilitas terhadap Nilai Entitas ]]>
<![CDATA[Rajagukguk, Lenni]]>;
<![CDATA[Syahzuni, Barlia Annis]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v7i3.388
<![CDATA[The economic and social conditions of a country greatly impact the health of an entity, and not all of them can survive the current economic crisis. The same thing happens to property and real estate entities. Although now this industry can be said to be growing rapidly in Indonesia. However, in 2021, it will become the industrial sector with the largest debt default. This has a huge impact on the value of the entity, which can be seen from changes in share prices. This research is to determine the partial influence of asset structure, capital structure and profitability on entity value. The independent variables use asset structure, capital structure, and profitability. Meanwhile, the entity value is the dependent variable. Entities in the property and real estate sector listed on the Indonesia Stock Exchange (BEI) are the population used. A purposive sampling technique was used to obtain 30 companies according to the criteria in the 2020-2022 period, resulting in 90 research samples. The sample selection criteria used were publishing complete annual financial reports in rupiah, having positive profits, and publishing share prices during the research period. Multiple linear regression analysis is used as a data processing method assisted by statistical data processing software. The results of data analysis show that asset structure has a negative effect on entity value, while profitability and capital structure have a significant effect and have a positive impact on entity value.]]>
<![CDATA[Faktor FAKTOR-FAKTOR YANG MEMENGARUHI STOCK RETURN ]]>
<![CDATA[Putra, Jusintri]]>;
<![CDATA[Syahzuni, Barlia Annis]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v7i3.391
<![CDATA[This research aims to determine the factors that influence stock returns in the basic materials sector listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. The independent variables used are profitability with Return on Assets (ROA) as a proxy, company size is calculated using the natural logarithm of total assets, liquidity which is proxied by the Cash Ratio, and operating cash flow which is proxied by Operating Cash Flow (OCF). The dependent variable is stock return which is proxied by Capital Gain. The population of this research was 96 companies and a research sample was obtained using a purposive sampling technique of 29 companies for 3 years, resulting in 87 samples. Quantitative methods were used in this research using an explanatory causality design and conducting tests using the SPSS statistical program. The research data has passed the normality test and is suitable for research. Based on the results of the determination test, the variables profitability, company size, liquidity and operating cash flow only 26.1% influence stock returns and it is known that 73.9% of other variables outside research are thought to be able to influence stock returns. The research results stated that the profitability variable had a significant positive effect on stock returns, while the variables company size, liquidity, operating cash flow had no effect on stock returns. This happens because investors are more interested in how much a company can make a profit, so they don't pay too much attention to other variables such as the size of the company, the company's ability to settle short-term obligations or the cash flow that flows into its operating activities.]]>
