cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhamad Ardi Nupi Hasyim
Contact Email
akuntansi@ikopin.ac.id
Phone
+6282317862727
Journal Mail Official
akuntansi@ikopin.ac.id
Editorial Address
Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia
Location
Kab. sumedang,
Jawa barat
INDONESIA
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
 130   131   132   133   134 
Perilaku keuangan, dan locus of control, memengaruhi keputusan investasi dengan literasi keuangan sebagai moderasi Saputri, Evieana R; Erdi, Tio Waskito
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research conducted aims to test the influence of the variables contained in the study. This research was conducted from February to May 2023.  Data collection was carried out using a questionnaire.  The sample used in this study were students majoring in accounting in Yogyakarta, and the respondents in the study totaled 250 people with purposive sampling technique. The analysis technique used used the Structural Equation Model (SEM) based on Partial Least Squares (PLS). The results showed that financial behavior affects investment decisions, locus of control has a positive effect on investment decisions. Financial literacy is able to strengthen the relationship between financial behavior on investment decisions, and financial literacy is able to strengthen the relationship between locus of control on investment decisions. Based on the results of the analysis of the research that has been tested, it can be concluded that financial behavior, locus of control, and financial literacy affect investment decisions. The existence of financial literacy as moderation can strengthen the relationship between financial behavior variables and locus of control on investment decisions.
Pengaruh rasio keuangan terhadap prediksi perubahan laba bersih perusahaan manufaktur di industri makanan dan minuman Oktaviansah, Mohamad Rizqi; Asiyah, Binti Nur
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

Abstract

The purpose of this research is to see how the current ratio (CR), total assets turnover (TATO), debt to assets ratio (DAR), and gross profit margin (GPM) affect the earnings of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. Panel data regression with Eviews12 was utilized for data analysis. Based on specified criteria, 67 organizations were chosen as the research sample from a pool of 140. According to the findings of this study, the Current Ratio (CR) and the Debt to Asset Ratio (DAR) have no substantial positive effect on earnings. TATO and GPM boost profits. As a result, the financial ratios analyzed concurrently have a considerable effect on profit changes.
Pengaruh umur perusahaan, profitabilitas, dan thin capitalization terhadap tax avoidance Putri, Yadiva Nicauri Herning; Hasanah, Nuramalia; Nasution, Hafifah
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

One of the burdens that is considered to be a consideration for companies to minimize is the tax burden. This study investigates the effect of company age, profitability, and thin capitalization on tax avoidance practices. Conducted on consumer non-cyclicals sector companies listed on the IDX (2020-2022). Purposive sampling technique with this type of quantitative resulted in 125 observations after excluding outlier data. Analysis using multiple linear regression. The results show that only profitability has a significant effect on tax avoidance. Company age and thin capitalization are not significant in this company context. The discovery can contribute to a deeper comprehension of the various factors that shape tax avoidance practices within the industry. These findings underscores the significance of taking into account key factors such as company age, profitability, and thin capitalization when formulating effective tax strategies. By gaining a deeper understanding of the intricate connection between these factors and tax avoidance practices, it becomes possible to enhance tax compliance measures and address any vulnerabilities or gaps in existing tax regulations.
Pengaruh akuntabilitas, tekanan anggaran waktu, dan moral reasoning terhadap kualitas audit Rabihah, Adzrah; Zakaria, Adam; Nasution, Hafifah
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of accountability, time budget pressure, and moral reasoning on audit quality. This study uses a quantitative approach with primary data types. The population in this study are auditors who work at the Inspectorate General of the Ministry of Religion of the Republic of Indonesia. This study used a purposive sampling method with 57 respondents from Inspectorate Region I and Region III with more than one year of experience. This study used the Partial Least Square (PLS) analysis technique which was processed using the SmartPLS 4.0 application. The results of this study indicate that accountability and moral reasoning positively affect audit quality, while time budget pressure does not affect audit quality. This means that the higher the accountability and moral reasoning of an auditor, the higher the audit quality. However, increases and decreases in time budget pressure will not affect audit quality.
The impact of parent, peers and social media on shaping the financial behavior of Generation Z Nie, Chen
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.v5i11.3497

Abstract

This study aims to investigating the influence of media, social environment, and parental advice on the financial behavior of Generation Z in Indonesia. The research focuses on understanding how these factors shape the financial attitudes and behaviors of Generation Z, who face unique challenges in their financial journey. This research study utilizes a quantitative research methodology. The findings reveal that media has a positive influence on the financial behavior of Generation Z, highlighting the impact of media consumption on financial decision-making. Additionally, parental advice and guidance were found to play a vital role in providing financial literacy instruction to Generation Z. The study emphasizes the importance of collaborative efforts among schools, parents, financial institutions, and policymakers to enhance financial literacy and promote responsible financial behavior among young individuals. The findings contribute to the existing literature by providing valuable insights into the specific influences on Generation Z's financial behavior, including financial attitude, peer influence, parent influence, and social media exposure. These insights can inform the development of targeted interventions and educational initiatives to equip Generation Z with the necessary skills to navigate their financial futures successfully and promote positive financial outcomes.
Pengaruh profitabilitas, likuiditas, dan struktur aset terhadap struktur modal sektor consumer non cyclicals Febrianti, Salsabella Cendy Amalia; Wuryani, Eni
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

Abstract

The focus of this research is to identify the effect of profitability, liquidity, and asset structure on capital structure. The study population is the consumer noncyclical sector which is listed on the Indonesian Stock Exchange (IDX). The sample was selected using a purposive sampling technique. The data collection methodology is non-participant observations taken from 2020 – 2022 financial reports. The analytical method used in the study is multiple regression analysis. Profitability is determined by the return on asset, liquidity by the current ratio, asset structure by fixed asset ratio, and capital structure by debt to equity ratio. The result of this study indicates that partial profitability does not affect capital structure, liquidity and asset structure have a significant negative impact on capital structure. Profitability, liquidity, and asset structure simultaneously affect the capital structure by 35,4%.
Pengaruh rasio profitabilitas dan good corporate governance terhadap kinerja keuangan perusahaan perbankan Juliansyah, Muhammad Hafiz; Tripermata, Lukita; Munandar, Aris
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: 10.55904/j0kt9a06

Abstract

The purpose of this study is to analyze the financial performance of banking companies traded on the Indonesia Stock Exchange between 2018 and 2021 in relation to profitability ratios and corporate governance. Quantitative methods were used for this study. Purposive sampling was used to select 15 banking companies included in this study that are traded on the Indonesia Stock Exchange. Descriptive statistics were used to analyze the data in this study. Common effect, fixed effect, chow test, Hausman test, lagrange multiplier test, F test, t test, and coefficient of determination (R2) test were used during the model selection process. The F test shows that there is a positive and statistically significant correlation between the variables ROA and Institutional Ownership with CAR in banking companies listed on the Indonesia Stock Exchange from 2018 to 2021.
Evaluasi peran aparat pengawas intern pemerintah dalam manajemen risiko Carolina, Yohana; Tobing, Agustinus Lumban
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

Abstract

The embodiment of an effective APIP role is to provide early warning and increase the effectiveness of risk management in carrying out the duties and functions of government agencies according to the mandate in Government Regulation Number 60 of 2008 concerning the Government Internal Control System (SPIP). In realizing this role, APIP encourages an increase in the level of SPIP maturity and the level of APIP capability assessment through the establishment of risk management policies and internal audit activities. However, the implementation of risk management has not had an optimal impact in anticipating organizational problems in achieving its goals with findings of weaknesses in SPIP and the role of APIP which have not added value to improving organizational control. The evaluation is carried out to provide improvements to APIP's role in risk management in accordance with the principles of the COSO Internal Control Framework (ICF). The research method was carried out in a qualitative descriptive and comparative analysis using a case study approach. The results of the study found weaknesses in that risk management practices were only in the implementation stage and had not yet become a culture within the organization, lack of HR competency related to risk management, and risk management processes had been documented but had not been integrated with business processes and had not been carried out on time. Internal audit activity is not yet optimal in guaranteeing the quality of risk management. It is hoped that the research results will improve APIP's role in the risk management process through guidelines, internal audit activities, and appropriate audit procedures.
The effect of expense ratio, fund size and fund age on performance of ETF mutual funds with interest rate as a moderating variable Audita, Atika Yasyfa; Iskandar, Rusdiah; Azis, Musdalifah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (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

Abstract

The focus of this study is to exploraton the impact of expense ratio, fund size, and fund age on ETF mutual fund performance with interest rates as a moderating. The population is ETF Mutual Funds registered with the Financial Services Authority (OJK) using a purposive sampling technique in taking a sample of 20 Mutual Funds with an observation period of 4 years. The review technique used in this  evidence is the moderated regression analysis (MRA) with the STATA 17 program to tabulate the data. These findings indicate that the expense ratio has a positive and insignificant effect on the sharpe ratio; fund size has a negative and significant effect on the sharpe ratio; fund age has a positive and significant effect on the sharpe ratio; then, the interest rate is not a moderating variable that influences the expense ratio positively and is not significant to the sharpe ratio; interest rate is not a moderating variable that affects fund size negatively and significantly to the sharpe ratio; while the interest rate is a moderating variable that influences fund age positively and significantly to the sharpe ratio.
Minat mahasiswa akuntansi dalam memilih karir sebagai akuntan publik Sriniyati; Erlinda Nur Khasanah
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of personality, intrinsic value of work, and financial rewards toward career intention as a public accountant. This research is a type of quantitative research. The data of this research was collected with the survey method. The survey was conducted using a questionnaire distributed to 98 Accounting major students of universities in the Special Region of Yogyakarta. The data analyses were conducted with linear regression analysis with SPSS 26 version. The results of this study indicate that: personality has a significant effect on a career intention as a public accountant, the intrinsic value of work has a significant effect on a career intention as a public accountant, and financial rewards have a significant effect on a career intention as a public accountant.

Page 132 of 146 | Total Record : 1454

 130   131   132   133   134 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 6 (2026): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 5 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 4 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 2 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Inpress Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. Spesial Issue 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1, No 1 (2018) Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan More Issue