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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi Kontemporer
Rafael Savio Easter
Universitas Ciputra
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Fair Value and Historical Cost Dilemma: Modern Accounting Dynamics in Financial Statement Quality Kenley Maccauley Riyono; Rafael Savio Easter; Kelvin Danendra; Wirawan Endro Dwi Radianto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7833

Abstract

The use of fair value and historical cost is still debated in modern accounting regarding its application and effect on the quality of financial statements. Moreover, there is a conflict of interest between managers and stakeholders related to the need for asset valuation based on these methods. Therefore, a solution is needed to balance between relevance and reliability to meet the needs. This study aims to determine the effect of applying fair value and historical cost on financial statement information during economic volatility. The sample used is representative of companies in the financial, property, and energy sectors that were affected by the application of valuation methods during the financial crisis in 2008 and the COVID-19 pandemic in 2020. The research was conducted using the content analysis method and literature review to find out more about the financial statements. The results show that fair value exacerbates the company's financial decline during the volatility of the financial crisis, but describes the current condition of the company so which is relevant, but not reliable due to the subjectivity of valuation. Whereas historical cost does not result in changes so it is not relevant, but more reliable due to objectivity and verifiability. With this, the research contributes to provide input in the application of both methods with a hybrid approach in financial statements.
TAX AVOIDANCE: REPUTATIONAL MASK AND BOARD INFLUENCE Rafael Savio Easter; Eko Santoso
Jurnal Akuntansi Kontemporer Vol. 18 No. 2 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v18i2.8186

Abstract

Research Purpose. This study examines the relationships among sustainability reporting disclosure, board financial expertise, and tax avoidance practices in the Indonesian food and beverage sector listed on IDX. Research Methods. The study uses a panel regression analysis using secondary data on listed food & beverage companies in IDX, including annual reports and sustainability reports, and director backgrounds from 2021 to 2023. Research Results and Findings. The findings reveal that sustainability reporting disclosure has a significant negative effect on tax avoidance. This suggests that firms with higher levels of sustainability reporting are less likely to engage in tax avoidance activities. In contrast, the financial expertise of board directors does not significantly affect tax avoidance. This study contributes to the literature by providing empirical evidence on the role of sustainability reporting and board characteristics in influencing corporate tax planning strategies. The results indicate that firms that prioritize sustainability and transparency are less inclined to pursue aggressive tax avoidance practices, whereas directors' financial knowledge alone does not necessarily deter such behavior. These findings have important implications for policymakers, regulators, and corporate stakeholders in understanding the drivers of tax avoidance and promoting responsible corporate practice.
Co-Authors Eko Budi Santoso Kelvin Danendra Kenley Maccauley Riyono Wirawan ED Radianto