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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi INVENTORY: JURNAL AKUNTANSI Jambura Accounting Review Literacy: Jurnal Pendidikan Ekonomi Industrial Research Workshop and National Seminar International Journal of Applied Business and International Management Journal of International Conference Proceedings Jurnal Akuntansi Manado (JAIM) Jurnal Equilibrium
Linda A. O. Tanor
Universitas Negeri Manado
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Journal : Journal of International Conference Proceedings

 1 
The Value Relevance of Fair Value on Non-Financial Asset Ananta D. Pratiwi; Frida M. Sumual; Linda A.O Tanor
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1670

Abstract

Accounting information is presented in financial statements as one of the information that investors need to make the best judgment. The reaction of investors to the release of accounting information indicates the degree of value relevance of accounting information. This study aimed to examine the value relevance of accounting information through earnings, book value of equity, and fair value on non-financial assets. This study used 21 LQ45 Index companies listed on the Indonesia Stock Exchange (IDX) from 2018-2021. Multiple linear regression was used as an analytical tool to test the relationship between research variables. The results showed that earnings and book value of equity had positive effect on stock price and thus had value relevance. The fair value on non-financial assets was found to have a negative effect on stock price and thus had no value relevance. This study provides empirical evidence that earnings and book value of equity are useful information for investors in decision making.Keywords: Book Value of Equity; Earnings; Fair Value; Non-financial Assets; Value Relevance
Tax Avoidance During a Pandemic Pricilia Joice Pesak; Linda Anita Octavia Tanor; Frida Magda Sumual
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1704

Abstract

This research empirically want proves that leverage and transfer pricing affect tax avoidance. The phenomenon of tax revenue from the mining sector has been volatile for the past five years so mining companies become the object of research with a research period of 2019 to 2021. This research uses quantitative methods with a causal relationship approach. The sampling technique is purposive sampling by setting several criteria. Based on the established criteria obtained, a sample of 16 companies with the number of data processed was 48 data. The data were analyzed using multiple regression analysis tools with the help of the SPSS 27 application. The results showed that leverage and transfer pricing do not influence tax avoidance. This is due to the research period used by the Covid-19 pandemic which caused restrictions on activities by the government and had an impact on low tax avoidance activities.Keywords: Leverage; Transfer Pricing; Tax Avoidance; Mining Sector; Pandemic.
The Influence of Firm Characteristics on Corporate Social Responsibility and Its Impact on Stock Prices Linda A.O. Tanor
Journal of International Conference Proceedings (JICP) Vol 1, No 2 (2018): Proceedings of the 2nd International Conference of Project Management (ICPM) Gor
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (23.194 KB) | DOI: 10.32535/jicp.v1i2.250

Abstract

There is a reciprocal relationship between the company and the community as its external environment. Therefore, the existence of the company cannot be separated from the community. From an economic aspect, companies must be profit-oriented and from the social aspect, the company must contribute directly to the community. Thus, the company is not only faced with responsibility in obtaining profits, but also must pay attention to its social and environmental responsibilities. This study aims to examine the influence of company characteristics including Profitability, Leverage, Managerial Ownership, Company Size on Disclosure of Corporate Social Responsibility (CSR) and the impact of CSR Disclosures on Stock Prices. This study was conducted on companies listed on the Indonesia Stock Exchange in the 2014-2016 period. The sample selection procedure is done by using purposive sampling method and the results are 14 companies that meet the criteria. The analysis technique that will be used is a two-stage regression analysis. The results of testing hypotheses show that the characteristics of the company that are proven to have an effect on CSR disclosure include: profitability and firm size while leverage and managerial ownership are not proven to influence CSR disclosure. Other findings indicate that CSR disclosure affects stock prices as measured by abnormal returns. This finding proves that if the company has good environmental and social performance, investors will respond positively through an increase in stock prices. Keywords: firm characteristic, Corporate Social Responsibility, stock price.
Co-Authors Afifah Poernomo Alfredo Ulla Amsje Winokan Ananta D. Pratiwi Andrew Marunduh Anita Nisa Kambey Aprilli Bacilius Arie Frits Kawulur Audrey Natania Rori Cecilia Lelly Kewo Cindy Claudia Bataha Cindy Olivia Aninditha Luas Claudya Lalogirot Dafid cristian Manoppo Don Leonardo Wongkar Ester Manueke Frida Magda Sumual friska Pangkei glory tuwo Hennij Lenny Suot Intan Tunggali, Sri Intan Tunggali Jelwin Laliwu Jessica Sumondag Jilly Kapo Lonika Sintikhe Wulur Lonto, Miryam Merry Rumangit Miran, Michael Miryam Pingkan Lonto Novita Mulalinda Olviane Olke Sumampouw Poernomo, Afifah Prily Kurnia Pontoh Ranti, Devyano V.F. Rini Pelo Robert Richard Winerungan Roddy A. Runtuwarouw Roulinta Sinaga Roy I. J. Pangkey Ruata, Geriyano Septiana, Erisa Sevtia Rindorindo sita03, Nursita Cahyani Cornelesz Smitha Mosey Stanny Sicilia Rawung Sumual, Selty D. M. SUPIT, CHRISTINA LIANKA Tala, Olifia Tinneke Evie Meggy Sumual Trine J Sarijowan Ulaan, Lucretia Monica Ventje Senduk Vera Bawimbang Zega, Ariaman