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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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Likuiditas, leverage, arus kas dan ukuran perusahaan sebagai determinan faktor financial distress Mulya, Anissa Amalia; Andini, Prita
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

One of the ways used to predict the existence of financial distress conditions is to measure financial performance indicators from the company's financial statements published by the company. In this study, the financial performance used to predict financial distress is liquidity, leverage, cash flow and company size. This research is a causal associative research using a quantitative approach, the population used is 32 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. Sampling using purposive sampling method. The type of data used is secondary data. Data analysis using multiple linear regression models using the Statistical Product and Service Solutions (SPSS V.26) calculation program. Liquidity and Cash Flow have a negative and significant effect on financial distress, Leverage has a positive and significant effect on financial distress and Company size has no effect on financial distress. So it is concluded that the size of the company cannot determine financial distress in a company.
Pengaruh current ratio, return on assets, dan receivable turnover terhadap harga saham Adityaputra, Stephanus Andi Adityaputra
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 and identify the effect of the Current Ratio, Return on Assets, and Receivable Turnover on Stock Prices. The research sample was determined using a purposive sampling technique so that a total of 71 samples were obtained from technology sector companies listed on the Indonesia Stock Exchange for three years, namely from 2020 to 2022. The data analysis method was carried out using Multiple Linear Regression using IBM SPSS Statistics software version 25. The results of this study indicate that the Current Ratio, Return on Assets, and Receivable Turnover simultaneously affect stock prices. Return on Assets and Receivable Turnover have a positive effect on stock prices. On the other hand, the Current Ratio has no effect on the Stock Price.
Pengaruh perencanaan dan pelaksanaan terhadap penyerapan anggaran Arsad, Rafli; Blongkod, Harun; Pakaya, Lukman
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 whether planning and implementation affect budget absorption in Gorontalo regency regional apparatus organizations. The population in this study is the Gorontalo Regency Regional Apparatus Organizations and based on sample criteria are Budget Users, Heads of the Finance Sub-Sector, Staff of the Finance Sector, Heads of the Planning Sub-Sector, Planning Staff, Secretary, Treasurer, Activity Technical Implementation Officer, and Budget Sector Officer, totaling 112 respondents. The test was carried out using a descriptive analysis method using Structure Equations, and Modeling with the assistance of the AMOS 24.0 program. The results of this study prove that planning has no positive or significant effect on budget absorption. Implementation has a positive and significant effect on budget absorption.
Pengaruh manajemen aset daerah terhadap optimalisasi pengelolaan aset daerah Provinsi Bengkulu Rolly, Venni Lorenzo; Arnova, Iwin; Herawati, Helmi
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

The purpose of this research is to ascertain how regional asset management affects regional asset management optimization in Bengkulu Province. Tests in this review utilize acquainted research techniques. The participants in this study were all members of the BPKAD of Bengkulu Province's Business and Asset Management Bureau. In this study, multiple linear regression analysis was used to analyze the data. The goal of this regression analysis is to get a complete picture of how the dependent variable and the independent variables are related.
The effect of volatility on anonymity broker ID in Indonesia Stock Exchange Permanasari, Farah
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 paper examines the the effect of volatility on anonymity Broker ID in order driven markets in Indonesia Stock Exchange. Previous theoretical research in Euronext Paris, the Tokyo Stock Exchange predicts that limit order anonymity results in deeper and more liquid markets. Indonesia Stock Exchange removed broker identifiers from limit orders on December 6, 2021, respectively. The results provide evidence that altering limit order anonymity has an impact on volatility. Accounting for fixed effects and endogeneity, we find increased volatility.
Pengaruh pengendalian risiko, ukuran perusahaan dan rasio keuangan terhadap pengungkapan financial statement fraud Damayanti, Milenia Nindi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i11.3313

Abstract

This study examines the effect of risk control, company size and financial ratios on financial statement fraud simultaneously and partially in banking companies listed on the Indonesia Stock Exchange in 2015-2020. In contrast to previous studies, this study measures risk control variables with ROI, Current Ratio and BOPO, company size with DAR, financial ratios with DER and uses earning management for financial statement fraud variables. This research uses a quantitative approach. The number of samples taken in this study were 18 companies from 47 banking companies within 6 years using purposive sampling method. Data processing in this study uses multiple analysis techniques using the SPSS 25 program which includes the classic assumption test with a significance (α) of 5%. Then partially this study shows the results that ROI has a significant positive effect on financial statement fraud, Current Ratio has a significant positive effect on financial statement fraud, BOPO has a significant positive effect on financial statement fraud, DAR has a significant negative effect on financial statement fraud, DER has a significant positive effect on financial statement fraud.
Pengaruh profitabilitas, inventory intensity, serta leverage akan agresivitas pajak dalam perusahaan manufaktur Natasia Ayu Riskandari; Sholichah, Mu’minatus
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

The government raised its annual revenue target set for the tax sector, but many companies still view taxes as a burden that needs to be reduced. This condition causes companies to often look for ways to minimize their tax burden andtend to be tax aggressive. This study aims to determine the effect of profitability, inventory intensity, and leverage on tax aggressiveness. The research was conducted on manufacturing companies listed on the IDX for 2020-2021. This study used a purposive sampling method. Descriptive and quantitative statistics are used in this study. In this finding, it is explained that significant profitability hurts tax aggressiveness. Leverage has a significant positive effect on tax aggressiveness, and inventory intensity does not affect tax aggressiveness. Thus, companies with high profitability can fulfill their tax obligations. Companies with high leverage tend to be tax aggressive because companies use debt to manage expenses; this strategy ultimately leads to lower tax payments and retains more income
Pengaruh disiplin kerja karyawan, lingkungan kerja karyawan, dan kompensasi karyawan terhadap kepuasan kerja karyawan PT. Tradimun Mitra Sejahtera Alvaritzi, Amirul Mukminin; Santoso, Bowo
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

Achieving organizational goals involves managing human resources (HR) by considering several important factors. Work discipline, work environment, employee protection and job satisfaction play a crucial role in this. This research is aimed at PT. Tradimun Mitra Sejahtera to analyze the effect of work discipline, work environment, and work pressure on employee job satisfaction. The research method used is saturated sampling method, in which secondary data and primary data are used. Primary data was obtained through a questionnaire filled out by 35 employees of PT. Tradimun Mitra Sejahtera. Partial Least Squares (PLS) analysis was used by researchers to analyze the data. The results of the study show that employee job satisfaction is positively and significantly influenced by work discipline and work pressure. However, it turns out that the work environment has a negative effect that is not significant on the job satisfaction of employees of PT. Tradimun Mitra Sejahtera.
Determinan manajemen laba dan nilai perusahaan Karnawati, Yosevin; Handayani, Sri; Abdurrahman, Abdurrahman; Wahyuningsih, Dwi
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

Earnings management is still often carried out by companies with the aim of increasing firm value. The purpose of this research is to see the effect of good corporate governance and audit quality on earnings management and firm value. The sample is 77 food and beverage industry sub-sectors listed on the IDX for the 2017-2019 period using a purposive sampling technique. Two-stage least square is used as a research method, to see the effect of good corporate governance and audit quality on earnings management and firm value. The results showed that simultaneously good corporate governance and audit quality had an effect on earnings management and firm value. Partial testing shows that the audit committee and independent commissioners have a negative effect on earnings management and institutional ownership and independent commissioners have a positive effect on firm value, while earnings management has no effect on firm value. This proves that the existence of audit committees and independent commissioners can reduce earnings management, while institutional ownership and independent commissioners can increase firm value.
Analisis faktor-faktor yang memengaruhi kualitas laporan keuangan pada kementerian pekerjaan umum dan perumahan rakyat dengan pemanfaatan teknologi informasi sebagai pemoderasi Karina, Rieni; Nirwana, Nirwana; Indrijawati, Aini
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

The central government is obliged to provide quality financial reports as a means of accountability. A total of 178 respondents participated in the research conducted at the Ministry of PUPR with a sample of 89 work units using the purposive sampling technique. Questionnaires are used to collect primary data using a survey methodology. The analytical methods used are multiple regression analysis and moderate regression analysis. The research findings show that the application of government accounting standards, human resource competencies, internal control systems, organizational commitment, and the leadership style of the Ministry of PUPR has a positive and significant effect on the quality of financial reports. This can be seen from the level of significance of each variable in the t-test of multiple linear regression analysis without moderation, which is less than 5%. Second, the use of information technology, which includes tools, financial data management, and maintenance, can positively influence the relationship between organizational commitment to the quality of the Ministry of PUPR's financial reports and SAP implementation factors. However, the quality of financial reports can be negatively affected by the interaction of HR competencies with the use of information technology. Based on the t-test of moderate regression analysis (MRA), the use of information technology is not able to moderate the effect of SPI interactions and leadership style interactions on the quality of financial reports at the Ministry of PUPR.

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