Article Per Year (5 Year)
p-Index From 2020 - 2025
1.704
P-Index
This Author published in this journals
All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi BJRA (Bongaya Journal of Research in Accounting) Jurnal Ekonomika Jurnal Ekonomika Golden Ratio of Community Services and Dedication Paradoks : Jurnal Ilmu Ekonomi Atestasi : Jurnal Ilmiah Akuntansi
Muhammad Faisal AR Pelu
Fakultas Ekonomi, Prodi Akuntansi, Universitas Muslim Indonesia, Makassar
Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Pengaruh Kompetensi Auditor, Tekanan Ketaatan, dan Kompleksitas Tugas Terhadap Audit Judgment Muslim Muslim; Muhammad Faisal AR Pelu; Mentari KS
Bongaya Journal of Research in Accounting (BJRA) Vol. 1 No. 2 (2018): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v1i2.78

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi auditor, tekanan ketaatan dankompleksitas tugas terhadap audit judgement di Kantor Akuntan Publik di Makassar.Pengumpulan data dalam penelitian ini menggunakan instrumen kuesioner. Populasi dalampenelitian ini berjumlah 47 orang dari 9 Kantor Akuntan Publik Di Makassar sedangkanpengambilan sampel menggunakan teknik sampling sensus karena jumlah populasi yangtergolong sedikit Metode analisis yang digunakan adalah regresi linier berganda dengan bantuanalat SPSS. Hasil penelitian ini menunjukkan bahwa kompetensi auditor berpengaruh positif dansignifikan terhadap audit judgement. Sedangkan tekanan ketaatan dan kompleksitas tugasberpengaruh negatif dan signifikan terhadap audit judgement.
Financial Performance on Firm Value with Corporate Social Responsibility Disclosure as Moderating Variable Suci Rianti Putri Ridwan; Andika Pramukti; Muhammad Faisal AR Pelu; Muslim Muslim
Paradoks : Jurnal Ilmu Ekonomi Vol. 6 No. 2 (2023): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v6i2.631

Abstract

The purpose of this study was to determine the effect of financial performance on firm value with corporate social responsibility disclosure in manufacturing companies in the food & beverage industry sector listed on the Indonesian stock exchange. The dependent variable of this study uses financial performance proxied using (ROE) (ROA), and the independent variable of this study is firm value proxied using Tobins'Q. This study uses secondary data in the form of annual reports with the period 2019-2021 and a total sample of 15. The data was obtained from the Indonesia Stock Exchange (BEI). Data processing using the IBM SPSS 16 program. Financial performance projected by ROE shows the results that ROE has a significant positive effect on firm value. And financial performance projected with ROA shows the result that ROA has no significant effect on firm value. Corporate Social Responsibility disclosure cannot moderate ROE financial performance on firm value and Corporate Social Responsibility disclosure is able to moderate the relationship between ROA financial performance on firm value. Our research was only conducted on food and beverage companies listed on the IDX, further researchers should use other sectors that have more companies or even research can be conducted on all companies listed on the IDX.
Fair Value Analysis of Shares amidst Fintech Competition Pressure: A Case Study at PT Bank BNI Muhammad Faisal AR Pelu; Syamsuri Rahim; Mildazani Mildazani; Muslim Muslim
Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the fair value of PT. Bank Negara Indonesia Tbk amid pressure from fintech competition. This research uses secondary data. Secondary data needed in this study are financial statements and stock price data of PT. Bank Negara Indonesia (BNI) Tbk, which was listed on the Indonesia Stock Exchange from 2014-2018. The data collection method used in this study is the documentation method. The data analysis method used in this research is quantitative descriptive. This study uses a Discount Cash Flow approach to calculate and determine the fair value of company shares. The results showed that: the cost of equity produces the desired rate of return of investors. Growth obtains a number that will be used to determine the FCFE projection. FCFE shows how efficient a company is in using cash. Terminal Value obtains the value used as the basis for calculating the current value. Discount factor decreases in value every year. Discounted FCFE generates an assumption of value growth every year. Price Value illustrates the assumption that the value obtained in the future is below the value spent. Equity value offers indicative value in terms of potential. Fair value produces value below market value. Bank BNI shares, in the overvalent category. Fintech, with its various innovations and sophistication, has made the role of banks slowly taken over.
Co-Authors A. Amran Andika Pramukti Chairul Iksan Burhanuddin Julianty Sidik Tjan Kirana Ikhtiari M. Muslim Mentari KS Mildazani Mildazani Muhammad Rafi Naufaldyaksa Muslim Muslim Muslim Muslim Nur Abdi Nurfadila Nurfadila Subhan Subhan Suci Rianti Putri Ridwan Syamsuri Rahim Yundari, Yundari