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All Journal Jurnal Akuntansi dan Pajak JMM (Jurnal Masyarakat Mandiri) BJRA (Bongaya Journal of Research in Accounting) Jurnal Ekonomika Jurnal Ekonomika Nobel Management Review Advances in Taxation Research Advances: Jurnal Ekonomi & Bisnis JER
Nurul Fuada
Departement Akuntansi, Universitas Muhammadiyah Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : JER

 1 
Aspects of the characteristics of financial reports from governments through organizational commitment Nurul Fuada; Asbi Amin
Jurnal Economic Resource Vol. 4 No. 1 (2021): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v4i1.327

Abstract

The purpose of this research is to demonstrate that the capacity of the financial apparatus and the clarity of the objectives of the budget have an impact on the characteristics of government financial reports and the clarity of the objectives of the budget on the characteristics of government financial statements. Organizational commitment is capable of moderating the relationship between the capacity of the financial apparatus and the clarity of the objectives of the budget with the characteristics of the financial reports of the government. This is a quantitative study of primary data. The population in this study was responsible for making the financial reports of the Makassar City Regional Apparatus Organization using a purposeful sampling technique by the head of administration and accounting staff, so that the sample was fifty-four people. A questionnaire survey collected data and tested it through Partial Least Square (PLS) analysis. The results demonstrate that the capacity of the financial apparatus and the clarity of the budget objectives have a significant impact on the characteristics of government financial reports. The organizational commitment, however, was unable to moderate the relationship between the capacity of the financial apparatus and the clarity of the budgetary objectives with regard to the characteristics of government financial reporting.
The Effect of Accounting Conservatism and Good Corporate Governance on Equity Valuation Nurul Fuada
Jurnal Economic Resource Vol. 4 No. 2 (2021): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

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Abstract

This study aims to examine and analyze the effect of accounting conservatism and good corporate governance (managerial ownership and independent commissioners) on corporate equity valuation in telecommunications companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach. The number of samples obtained was 30 using the purposive sampling method, with the criteria that the sample was listed on the Indonesia Stock Exchange (IDX), financial statement data were available consecutively and the type of company was a telecommunications company. Secondary data was collected using the method of documentation in the form of financial statements. With the help of SPSS for windows software, all data in this study were analyzed using a data analysis stage consisting of classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test), hypothesis testing (multiple linear regression equation test, coefficient of determination test, and statistical t-test). The results show that accounting conservatism and independent commissioners positively and significantly affect the company's equity valuation. In contrast, managerial ownership has a negative and significant impact on the company's equity valuation of telecommunications companies listed on the Indonesia Stock Exchange.
Co-Authors Amran Amran Arizah, Ainun Asbi Amin Khadijah Darwin Muhammad Adil Muryani Arsal Rezky Vivi Elfhita wahyuni