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All Journal The Indonesian Accounting Review Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review JIA (Jurnal Ilmiah Akuntansi) JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Pendidikan dan Konseling Tasharruf: Journal Economics and Business of Islam Journal of International Conference Proceedings Innovative: Journal Of Social Science Research Jurnal Manajemen dan Ekonomi Kreatif Jurnal Akuntansi Manado (JAIM) Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Frida Magda Sumual
Universitas Negeri Manado
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health 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.
Determinan Performance of the Government of North Sulawesi Province Frida Magda Sumual
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 (31.83 KB) | DOI: 10.32535/jicp.v1i2.277

Abstract

According to PP No. 58 of 2005 concerning regional financial management explained that performance is the output or outcome of an activity or program that has been or will be achieved by using a budget with measurable quantity and quality. Local governments have a responsibility to achieve good governance reflected in the performance of local governments. The government is categorized as having good performance, if it is able to manage the government so that it can provide welfare to the community as a whole. There are several factors that influence the performance of a region's government, including: public participation, internal control systems, transparency in regional financial management, public accountability, and the quality of financial statements. The performance of the financial statements of the North Sulawesi provincial government in 2016 which was assessed by the Supreme Audit Agency (BPK-RI) was unqualified (WTP). The conformity of the financial report preparation standards made by the North Sulawesi Provincial Government which was assessed by the BPK-RI, has not yet been followed by the implementation of Government Institutional Performance Accountability (AKIP) that is in accordance with the standards assessed by the Ministry of Administrative Reform, and also with compliance with Public Service Standards. which was assessed by the Indonesian Ombudsman. The finding of a discrepancy between the predicate of unqualified opinion (WTP), with the implementation of Government Institutional Performance Accountability (AKIP) that is not yet compliant with standards, and not fulfilling compliance in fulfilling public service standards raises an interesting problem to examine as a research problem. The purpose of this study is to examine the performance of local government and the phenomena revealed, the factors that influence it, and the interaction of influence between these factors, both direct (direct effect) and indirect (indirect effect). Keywords: Local Government Performance
Co-Authors Adventinus Kristanto Lambut Ananta D. Pratiwi Andrias Manumpil Angga keren Kawengian Arie Frits Kawulur Bayang, Jeane enjelia Christin Muaya Jhony Manaroinsong Jilly Kapo Juwindo Endru Olwin Sumampow Karundeng, Frandy Efraim Fritz Kesia Hamongsina Kewas, Liandy Frisky Kezia Febyola Darea Lenny Leorina Evinita Liandy Frisky Kewas Linda A. O. Tanor Linda A. O. Tanor Linda A.O Tanor Linda Harilawang Meidy Santje Selvy Kantohe Miryam Pingkan Lonto Nikolas Fajar Wuryaningrat Olviane Olke Sumampouw Pray Britney Blythe Ramba Priska Tambariki Rawung, Laura Theresia Robert Richard Winerungan shinta, Jelvia Sinta Ngadi Tala, Olifia Tala, Olivia Tinggogoy, Vanecia Villea Tinneke Evie Meggy Sumual Vania Noventilia Mangelep Veronita Langi Yance Tawas Yance Tawas Yudi Lamandoke