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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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Pengaruh kinerja keuangan, kinerja lingkungan dan ukuran perusahaan terhadap nilai perusahaan dengan pengungkapan lingkungan sebagai variabel intervening Suyanto, Elvira; Wibisono, Chablullah; Robin, Robin; Satriawan, Bambang
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): 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 determine the effect of financial performance, environmental performance and company size on firm value with environmental disclosure as an intervening variable in basic and chemical industry sector companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using quantitative methods. The processed data of this study were determined by setting criteria. The amount of data that meets is 70 data and will be tested with panel regression testing. The results of this study explain that for environmental performance variables and firm size have a significant positive effect on firm value. Financial performance variables and environmental disclosure have an insignificant effect on firm value. The firm size variable has a significant positive effect on environmental disclosure. The financial performance variable has a significant negative effect on environmental disclosure and the environmental performance variable has an insignificant effect on environmental disclosure. Financial performance variables, environmental performance and company size have an insignificant effect on firm value through environmental disclosure as mediation.
Herding behavior and sentiment: pre and post-investor domicile code closure in Indonesia stock exchange Subhiksa, Siwa Kantha; Wibowo, Buddi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): 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

Previous research has shown mixed results regarding herding behavior in Indonesia. Furthermore, this article analyzes herding behavior in the Indonesian capital market, especially in the conditions before and after the closure of the investor's domicile code as of June 27 2022, by the Indonesian Stock Exchange (IDX). This regulation concerns the closing of foreign and domestic broker codes, which are considered capable of causing herding behavior. Additionally, investor sentiment was also reviewed as a factor that might be contributed to the mixed results of herding behavior in Indonesia. A sample of 607 companies before domicile code closure and 681 companies after domicile code closure were tested using a combination of CSSD and CSAD. The two approaches used to measure show non-significant results of herding both pre and post-closure of domicile code. Investor sentiment was also not seen as a factor that contributed to herding since herding is also non-significant during low or high sentiment before and after the domicile code's closure. Different methods and influencing factors should be considered for further research.
The The Influence of the number of teachers, total poverty, number of smokers, and regency/city minimum wages on the HDI in East Java Province from 2018 to 2022 Tanjung, Fahmi; Runtunuwu, Prince Charles Heston
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): 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.v6i3.3503

Abstract

The aim of this research is to find out the influence of the quantity of teaching staff, the number of poor people, the number of smokers, and the Regency/City Minimum Wage on the Human Development Index (HDI) for the East Java Region from 2018 to 2022. The data in this research comes from the Central Agency East Java Regional Statistics for 2018 – 2022. The information in this research uses secondary data. The method used in this research is multiple regression. The results of the t test in this review show that the Human Development Index variable in the East Java Region is not influenced by the number of teachers, while the Human Development Index variable is influenced by the amount of poverty, the number of smokers, and the Regional/City Minimum Wage. The F test results in this review show that the factors of the number of educators, the number of poor people, the number of smokers, and the Regional/City Minimum Wage simultaneously influence the Human Development Index.
Pengaruh struktur kepemilikan terhadap mekanisme IT governance berdasarkan kerangka cobit 5 dengan budaya Hofstede sebagai intervening Aprinovitadevie , Yosephine Wigathi; Chrismastuti, Agnes Advensia
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 | DOI: 10.32670/fairvalue.v6i1.3567

Abstract

This study aims to examine the effects of Hofstede's five cultures, namely Power Distance (PD), Individualism (IC), Uncertainty Avoidance (UA), Femininity (MF), and Confucian Dynamism (CD) as well as ownership structure, which is divided into two, namely business ownership by individuals / families and business ownership by corporations / non-families on the quality of IT Governance implementation in companies seen by the CobiT 5 Framework, especially from the Evaluate, Direct and Monitoring Domain. This study provides a theoretical contribution regarding the adjustment of the COBIT model needed to be implemented in developing companies in Indonesia; especially in Central Java, it will also provide empirical evidence regarding the influence of Hofstede's cultural dimensions on IT governance in the COBIT 5 framework, especially in the EDM domain; and this study found, that for the overall relationship, only the Confucian Dynamism variable has a significant influence as an intervening between the Ownership Structure variable and IT Governance, which is due to certain principles and views for running a business that influence company owners in determining policies on IT Governance that will be used to support company operations.
Determinan audit delay dimoderasi reputasi Kantor Akuntan Publik Jaya, Ratna Indra; Darminto, Dwi Prastowo; Rachbini, Widarto; Darmansyah, Darmansyah
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 | DOI: 10.32670/fairvalue.v6i1.3646

Abstract

Issuers' obligations contained in the Indonesia Stock Exchange in submitting audited financial reports must be in accordance with the time determined by the OJK institution. Companies that are not in trouble should submit financial statements that have been audited by an external audit in a timely manner, with no difference in time either at the date of the financial statements or the date of the audit opinion. This study aims to analyze the effects of the factors of the audit delay, namely firm size, audit committee, and the value of profitability on audit delay by moderating the reputation of the Public Accounting Firm (KAP). The secondary data used in this study are companies manufacturing the food and beverage sector from the Indonesia Stock Exchange (IDX) website and company websites from 2018 to 2020. The results of research on the audit committee and company size have an effect on audit delay, the reputation of the Public Accounting Firm does not moderate the audit committee and firm size on audit delay, profitability has no effect on audit delay, the reputation of the Public Accounting Firm does not create a moderation of profitability on audit delay.
Pengaruh firm size, debt to assets ratio, dan working capital turnover terhadap return on assets dengan current ratio sebagai variabel moderasi Almira, Meila; Damayanti, Santi
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 | DOI: 10.32670/fairvalue.v6i1.3647

Abstract

This research aims to explain the influence of Firm Size, Debt to Assets Ratio and Working Capital Turn Over on Return On Assets with the Current Ratio as a Moderating Variable. This type of research is research with a quantitative approach. The data used is secondary data obtained from www.idx.co.id. The research population consisted of 34 Mining Sector Companies listed on the Indonesia Stock Exchange for the 2014-2021 period with a sample size of 6 Companies using purposive sampling, data collection was carried out through documentation and library research. Data testing in this research used the classic assumption test, Pearson Product Moment correlation coefficient test, coefficient of determination test and partial or simultaneous hypothesis testing, multiple linear regression analysis and moderated regression analysis with data processing using the IBM SPSS 25.0 program. Research findings show that Firm Size, debt to assets ratio, and working capital turnover have a significant effect on the Current Ratio and Return On Assets in retail associations on the IDX. Simultaneously, these three variables explain most of the variation in Current Ratio and Return On Assets. In addition, Current Ratio plays a role as a moderating variable, explaining fifty four persent of the variation in the joint influence of these three variables on Return On Assets.
Analisis dampak merger terhadap harga saham, abnormal return, dan volume perdagangan saham Febriani, Lisa; Setiawan, Romi Adetio
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (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.v6i2.3747

Abstract

The process of merger involves the combination of two or more companies to form a single entity. Corporate mergers have the potential to impact the prices of securities such as stocks and bonds issued by the involved companies. This research aims to analyze the differences in stock prices, abnormal returns, and stock trading volumes before and after the merger of Bank Syariah Indonesia over a period of five days before the merger announcement and five days after the announcement. The research methodology adopts the event study approach and utilizes purposive sampling, considering the entire relevant population as the research sample. The Shapiro-Wilk normality test is employed to examine the data distribution, and the Paired Sample T-Test statistical analysis is used to test the differences between two distinct time periods: before and after the merger announcement. The findings of this study reveal that there are no significant differences in stock prices, abnormal returns, and stock trading volumes before and after the merger of Bank Syariah Indonesia. Therefore, it can be concluded that the merger does not have a significant impact on stock prices, abnormal returns, and stock trading volumes within the examined period.
Perencanaan keuangan PT. Luxury Indah Jaya “layanan laundry premium” Hadinata, Thomas; Aima, Havidz; Syah, Tantri Yanuar Rahmat; Sunaryanto, Ketut
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (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.v6i2.3817

Abstract

Business opportunities are very open, of course they must be able to meet the standards required by the hotel industry. To meet these needs, of course laundry services must have very good planning. This research aims to analyze the financial planning of Luxury Laundry with several measurements such as 1) Financial Report Projections (2) Investment Feasibility Analysis (3) Liquidity Ratios (4) Solvency Ratios (5) Profitability Ratios (6) Activity Ratios. The method used in this research is qualitative method. This research is included in descriptive research because this research aims to describe one incident, namely financial planning at Luxury Laundry. The data source in this research is the financial report at PT Luxury Indah Jaya. Then the instruments used to collect data are observation, interview and documentation instruments. The results of this research show that the NPV value of Luxury Laundry is 12,376 with an IRR of 20.32%. In addition, the rate of return on this investment is 3 years and 8 months. From the results of this research, it can be concluded that the Luxury Laundry business is good enough to be realized.
Akuntansi berbasis website melalui aplikasi Dac Easy Accounting (DEA) dalam meningkatkan minat belajar mahasiswa Marlina, Siska; Ariesti Anggraeni, Windi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (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.v6i2.3845

Abstract

Educational models of accounting practices in higher education have been introduced, but there are still many obstacles in the use of accounting software. An application that can assist students in operating the accounting process, especially in preparing financial statements using formulas in a computerized system, is Dac Easy Accounting (DEA). Given the upcoming economic challenges, students need to master information technology, which is an important tool in their careers in the field. This study aims to analyze Website-Based Accounting through the DEA application program in increasing student interest in learning in Garut Regency. The research method used is descriptive comparative, with the aim of describing the facts and relationships that exist. The results showed that there are factors that can increase students' interest in learning and practicing DEA applications in accounting. Internal factors include motivation, interest, and encouragement of competition in the world of work. While external factors involve the role of family, facilities, and environment. To support students' understanding, adequate learning facilities are needed, as well as professional and experienced teachers.
Analisis pengaruh struktur modal terhadap profitabilitas perusahaan yang terdaftar di BEI Devanti, Dila Adelia; Sugiharto, Sugiharto; Prihadyatama, Ardila
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (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.v6i2.3859

Abstract

The capital structure of a business directly affects its profitability. The profitability of a company is directly correlated to its capital structure. The purpose of this study is to analyze the relationship between capital structure and financial performance. An empirical study best describes this sort of research. For the years 2016–2020, PT H. M. Sampoerna was the sample that was utilized. This study employs quantitative methods for data analysis. This study's findings reveal that ROA and ROE, two measures of profitability, are influenced by capital structure variables such as the Debt Ratio (DR) and the Debt to Equity Ratio (DER). Mathematical analysis of PT H. M. Sampoerna's processed financial reports from 2016 to 2020 reveals that a higher Debt Ratio (DR) has an effect on the company's profit level, with a lower profit level being the result of a higher debt value. A higher Debt to Equity Ratio (DER) indicates that a larger amount of capital is required to cover the debt, but a lower amount of profit is produced by the business.

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