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Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Published by Institut Manajemen Koperasi Indonesia
ISSN : 26222191     EISSN : 26222205     DOI : 10.32670/fairvalue
Core Subject : Economy,
Economics, Econometrics & Finance
The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended scientific article is in the form of a theoretical review and empirical study of related science, which can be accounted for and disseminated Indonesia and southeast asia especially and also in the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1,454 Documents
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Penghindaran pajak perusahaan: Tinjauan literatur Resca, Yuliana; Munandar, Agus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

Tax avoidance is an attempt to legally evade taxes without violating tax laws, with the aim of taking advantage of weaknesses in tax laws to reduce the tax burden. This study seeks to summarize the key findings of tax avoidance studies in the financial accounting literature over the past decade. In determining the existence of tax evasion and the causes and consequences of corporate tax avoidance, we consider theoretical developments and relevant empirical findings on relevant topics. We propose various ideas for further research to explore the under-researched topic of tax avoidance.
Pengaruh makroekonomi terhadap imbal hasil obligasi Indonesia Insan Baihaqqy, Mochammad Rizaldy; Ikhsan, Sugiyanto; Sukmayana, Dodi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

Investment is integral to improving a country's economy; the more investors who invest in a country, the more direct development activities will run well. Interestingly, there is an investment sector, namely bonds, which are attractive to be purchased by both foreign and local investors. Various studies provide various conclusions on the variables that affect bond yields. Inflation, interest rates and exchange rates will be used in this study as macroeconomic variables from 2010 to 2020. This study uses a quantitative methodology to investigate the relationship between bond yields and macroeconomic conditions. The research findings show that inflation, currency exchange rates, and interest rates do not affect bond yields. This indicates that macroeconomic changes have no impact on bond yields.
Analisis faktor-faktor yang mempengaruhi Corporate Social Responsibility Addiani, Intan Cahya; Maryono, Maryono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i10.3152

Abstract

Tujuan dari penelitian ini adalah untuk mengidentifikasi faktor-faktor yang mempengaruhi tanggung jawab sosial perusahaan melalui pengungkapan untuk menguji pengaruh profitabilitas, leverage, ukuran perusahaan dan umur perusahaan. Seluruh perusahaan perbankan yang terdaftar di BEI digunakan dalam penelitian ini 2019-2021 sebanyak 46 perusahaan. Sampel dipilih dengan menggunakan metode purposive sampling, sebanyak 34 perusahaan. Data diolah dengan menggunakan metode uji statistik regresi linier berganda. Informasi dari laporan keuangan yang diaudit dan laporan tahunan serta potensi laporan keberlanjutan. Hasil penelitian ini memberitahukan bahwa profitabilitas, leverage, ukuran perusahaan, dan usia perusahaan juga mempengaruhi tanggung jawab sosial perusahaan. Profitabilitas, leverage, ukuran dan umur perusahaan juga memiliki pengaruh yang signifikan terhadap tanggung jawab sosial perusahaan.
Analisis activity based costing dalam penentuan harga pokok produksi Baviga, Rio; Amriana, Sela
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

In determining the cost of goods produced, the application of the Activity Based Costing method aims to prevent the company from making wrong decisions regarding the cost of goods produced. This study aims to determine the conventional cost accounting system applied by UD. Mebel Aldi and to find out the alternative application of the Activity Based Costing (ABC) system, in order to improve the accuracy of the calculation of the cost of goods manufactured (COGS). This research is a comparative descriptive method. The results of this study show that the cost of goods produced using the Activity Based costing method and the conventional system show that the calculation of the cost of goods produced causes distortion, namely Overcosting for the production of cabinets, tables, and chairs. The difference is burdened on factory Overhead costs that are not charged and detailed correctly by UD. Mebel Aldi.
Pengaruh kebijakan dividen, struktur modal, dan Profitabilitas terhadap nilai perusahaan Syahzuni, Barlia Annis; Muslimah, Bening Dini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This study aims to examine the effect of dividend policy, capital structure, and profitability on firm value in the health sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period. In this study, the independent variables used, namely dividend policy proxied through Dividend Payout Ratio (DPR), capital structure proxied through Debt to Equity Ratio (DER), and profitability proxied through Return On Assets (ROA), and the dependent variable, namely firm value proxied through Tobin's Q modified. The population in this study were 17 companies and obtained research samples using purposive sampling technique as many as 9 companies for 4 years, resulting in 36 research samples. The data analysis method used is multiple linear regression analysis through the SPSS program. The results showed that the profitability variable had a partial positive effect on firm value, while the dividend policy variable and capital structure had no partial effect on firm value. Implications for investors and companies are expected to pay more attention to the funding used by the company in order to maintain business continuity with the funds owned.
Pengungkapan tanggung jawab sosial perusahaan, likuiditas, dan keterbandingan laporan keuangan terhadap kinerja keuangan Hasibuan, Ernita; Syahzuni, Barlia Annis
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This study aims to analyze the effect of corporate social responsibility, liquidity, and comparability of financial statements on financial performance partially. This research is quantitative research. The object of this research is food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling with the number of samples used as many as 14 companies with the observation period 2018-2021. This study uses multiple linear regression analysis methods, which are processed using SPSS statistical data processing software. it is concluded that the GRI index social responsibility does not have a significant impact on the financial performance of the food and beverage sector. Liquidity proxied by the current ratio is a variable that has a significant positive effect on the financial performance of the food and beverage sector. While the comparability of financial statements proxied by stock returns partially has no significant impact on financial performance in the food and beverage sector.
Faktor yang mempengaruhi partisipasi konsumen pada pemasaran media sosial Riska, Riska
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The influence of social media marketing activities is very influential on shopping intentions in Indonesia. Not much has been done on social media marketing activities for Wardah cosmetics, so this researcher will focus on Wardah cosmetic products by analyzing the effect of social media marketing activities on the spending intentions of the Indonesian people during the post-pandemic period. The aim of this study is to influence social media marketing activity and customer experience on purchase intention, loyalty, and participation through relationship quality in social commerce. The population of this study is all customers who purchase Wardah products in North Jakarta. Purposive sampling technique with age range respondents is not limited. Data analysis used a purposive sampling technique with the Structural Equation Modeling Partial Least Square (SEM-PLS) method. Based on the test results, it can be seen that the marketing program carried out by Wardah is proven to be able to make the quality of the relationship between the Wardah brand and consumers have a good attachment. This attachment is caused by marketing communications that use social media marketing activities appropriately. This conclusion shows that social media marketing activities can form a good awareness relationship between the Wardah brand and Wardah consumers.
Pengaruh profitabilitas, leverage, dan likuiditas terhadap harga saham Putri, Aisyah Bestari; Hendrani, Ai
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The purpose of this study is to identify whether is an effect of profitability, leverage, and liquidity on stock prices in the food and beverage sub-sector which are listed on the IDX (Indonesian Stock Exchange) for 2018-2021. In this study the independent variables used were the profitability variable using the ROA (Return On Assets) proxy, the leverage variable using the DER (Debt to Equity Ratio) proxy, the liquidity variable using the CR (Current ratio) proxy, and the dependent variable was the stock price variable. Using the closing price. The selection of samples in this study was 15 companies for 4 years so as to produce as many as 60 research samples. The data analysis method used is multiple linear regression analysis. The source of data processing in this study uses the SPSS application. The results of the study show that profitability, leverage, and liquidity have a simultaneous effect on stock prices, variable profitability affects stock prices, leverage has no effect on stock prices, and liquidity has no effect on stock prices.
Analisis nilai perusahaan ditinjau dari profitabilitas, struktur aset, pertumbuhan penjualan, kebijakan dividen dan struktur modal pada perusahaan sektor property dan real estate Mariani, Desy; Suryani, Suryani; Anggraeni, Desy
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This study aims to determine the effect of profitability, asset structure, sales growth, dividend policy, and capital structure on firm value in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period of 83 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are property and real estate sector companies listed on the Indonesian Stock Exchange. The sampling technique used was the purposive sampling method and obtained 230 sample data from 46 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that dividend policy and capital structure have a positive and significant effect on firm value, while profitability, asset structure, and sales growth have no effect on firm value.
Pengaruh partisipasi anggaran, komitmen organisasi, dan good governance terhadap kinerja manajerial Purwanti, Erin; Berliani, Kartika
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This study aims to examine the effect of Budgetary Participation, Organisational Commitment, and Good Governance on Managerial Performance. The method used is a quantitative method with a descriptive verification approach. The population in this study consisted of 56 respondents. The sample used is non-probability sampling using a saturated sampling approach. To measure the influence of the independent variable on the dependent variable, the classical assumption test, multiple linear regression test, Pearson product-moment coefficient test, determination coefficient test, and hypothesis testing are used partially and simultaneously using the SPSS version 25 application. The results and discussion show that Managerial Performance, Budget Participation, and Organisational Commitment at the Bandung City Health Office are in the "Good" category. While Good Governance at the Bandung City Health Office is in the "Very Good" category. Based on the results of the partial T-Test, Budget Participation has a significant effect on Managerial Performance. Commitment, organization, and good governance have no significant effect on Managerial Performance. Based on the results of the F Test, simultaneously, budget participation, organizational commitment, and Good Governance at the Bandung City Health Office have an effect on Managerial Performance with an influence contribution of 6.038.

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