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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 1,422 Documents
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INFLUENCE OF SMI'S COMPETENCE TO IT ADOPTION THROUGH THE READINESS OF SMI IN ENTERING INTO INDUSTRIAL REVOLUTION 4.0 Nilawati Fiernaningsih; widayani, anna
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): 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 | Full PDF (251.006 KB) | DOI: 10.32670/fairvalue.v4i5.838

Abstract

The purpose of this edifying is to explain and analyze the influence of the competence ofsmall and medium industry actors to the adoption of IT through the readiness of small andmedium industries in entering the Industrial revolution of 4.0. This research uses aquantitative approach using explanatory research. The population of this research is thesmall and medium industry of the food and beverage sector in Blitar city totaling 2896 SMIactors. To determine the sample of the population, researchers used the formula of Yamaneto obtain a total number of respondents 97 people. The sampling technique of this researchis a random sampling technique with the number of samples taken proportionally followingthe number of SMI actors in Blitar City. The method of collecting data using questionnairesis distributed to respondents and is calculated on a Likert scale. Data is analyzed using thepath analysis using SPSS. Data analysis methods consist of instrument tests, descriptivestatistical analysis, inferential statistical analysis, and hypothesis testing with pathanalysis. The results of this study showed that the competency of SMI practitioners, SMIreadiness has a positive and significant influence on IT adoption
Pengaruh Komisaris Independen, Leverage, Profitabilitas, dan Risk Management Committee (RMC) terhadap Pengungkapan Enterprise Risk Management Haryanti, Nurul Aulia; Hardiyanti, Widhian
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (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 | Full PDF (533.568 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.839

Abstract

This study aims to examine the effect of independent commissioners, leverage, profitability, and risk management committee (RMC) on enterprise risk management (ERM) research in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. This type of research is quantitative research that uses descriptive methods. The sampling technique used purposive sampling and obtained as many as 70 companies so that the total sample used in this study amounted to 280 samples. The data analysis method used is multiple linear regression analysis using the SPSS 25 application. Based on the results of the research conducted, it shows that independent commissioners, leverage, profitability, risk management committee (RMC) simultaneously have a significant effect on company risk management. While partially, independent commissioners have a significant negative effect on the use of corporate risk management. Leverage and profitability have no and no significant effect on the use of corporate risk management. The risk management committee has a positive effect on the company's risk management.
Pengaruh Karakteristik CEO dan Hubungan Politik Terhadap Manajemen Laba Riil Sumardi; Erna Wati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (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 | Full PDF (345.009 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.841

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh karakteristik CEO dan hubungan politik terhadap manajemen laba riil pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Manajer yang bersifat oportunistik cenderung mengarah pada prinsip parasitisme, dimana manajer menitikberatkan kepentingan pribadi di atas kepentingan bersama. Dengan demikian, kinerja perusahaan akan bertransformasi seiring dengan pemilihan kebijakan akuntansi yang diterapkan manajer tersebut. Selain itu, perusahaan yang memiliki hubungan politik diduga menggunakan koneksinya untuk melakukan praktik manajemen laba. Data yang digunakan dalam penelitian ini diperoleh melalui situs Bursa Efek Indonesia mulai tahun buku 2016 – 2020, dengan populasi 128 perusahaan yang memenuhi kriteria metode purposive sampling. Total data akhir yang digunakan dalam penelitian ini adalah 531 data observasi. Hasil penelitian ini menemukan bahwa keahlian CEO berpengaruh signifikan negatif terhadap manajemen laba riil, kepemilikan dan masa kerja CEO tidak berpengaruh signifikan terhadap manajemen laba riil. Hubungan politik juga tidak berpengaruh signifikan terhadap manajemen laba riil, dikarenakan kurangnya pengungkapan direksi yang memiliki hubungan politik.
PENGARUH STRES KERJA, LINGKUNGAN KERJA, DAN KEBIJAKAN KEHIDUPAN KERJA TERHADAP TURNOVER INTENTION PADA RUMAH SAKIT DI KOTA JAKARTA PUSAT Setiawan, Shirleena; Pauline H Pattyranie Tan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): 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 | Full PDF (444.249 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.842

Abstract

The purpose of this study was to examine whether 1) There is an influence between work stress on turnover intention at a Hospital in Central Jakarta, 2) There is an influence between the work environment on turnover intention at a Hospital in Central Jakarta, 3) There is an influence between work life policies on turnover intention in hospitals in Central Jakarta. The selected sample amounted to 150 respondents nurses in hospitals in Central Jakarta. The results show that there is a significant positive effect between work stress and work environment on turnover intention. Furthermore, the next finding is that there is no positive influence between work life policies on turnover intention.
PENGARUH STRATEGI BISNIS TERHADAP TAX AVOIDANCE DENGAN SUSTAINABILITY PERFORMANCE SEBAGAI VARIABEL INTERVENING Ai Hendrani; Mochamad Alvi Adhitia; Dihin Septyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (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 | Full PDF (384.367 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.846

Abstract

This study aims to determine the effect of business strategy on tax avoidance with sustainability performance as an intervening variable in manufacturing companies. The population in this study is the manufacturing sector companies listed on the IDX in 2015-2019. The research sample was taken using purposive sampling method. Obtained 70 samples. This study uses multiple regression analysis. In this study, Business Strategy is measured using EMP/SALES, Market to Book Ratio, Maket,&PPEINT, sustainability performance is measured using Investment in research and development, tax avoidance is measured using Effective Tax Rate.Based on the results of data analysis, it can be concluded that: (1) business strategy has a positive effect on sustainability performance. (2) business strategy has no effect on tax avoidance. (3) sustainability performance has a negative effect on tax avoidance. (4) sustainability performance can mediate the effect of business strategy on tax avoidance. This result is consistent across several measures of tax avoidance
STUDI AKSI KORPORASI TERHADAP RETURN SAHAM Sululing, Siswadi; Syarifuddin Rasyid; Aini Indrijawati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (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 | Full PDF (444.885 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.849

Abstract

This study aims to prove the effect of the stock split variable and the warrants variable on the stock returns of companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The researcher uses secondary data, namely documentation data in the form of company corporate actions: stock splits and warrants. The data were analyzed using multiple linear regression analysis method, and assisted by SPSS 24 data processing tools. The results showed that the stock split variable had no effect on stock returns, as well as the warrants variable had no effect on stock returns.
PENGENDALIAN INTERN DAN SIA UNTUK MENCEGAH FRAUD DALAM PERSEDIAAN BAHAN BAKU PADA PT X Mussa, Nelcie Valensya; Agus Munandar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (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 | Full PDF (301.68 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.851

Abstract

Fraud is deviant behavior and consciously or intentionally that someone does for personal gain, to prevent fraud, internal control and fact structurers are needed. Both systems can assist management in monitoring PT X, in orther better about internal control system and SIA will minimize occurrence of fraud in the raw material inventory. The targets of this observe are (1) to apprehend and investigate at the impact of the internal control system on the prevention of fraud in the raw material inventory at PT X, (2) to understand and investigate the effect of the accounting information system on the prevention of fraud in the raw material inventory at PTX. The research method uses qualitative and quantitative methods. The sample used is the census sampling method in which the entire population is used as a sample, and the sample is 56 samples. This results obtained are (1) the inner manage device has an impact on fraud in raw material inventory (2) AIS has an effect on fraud in raw material inventory.
PENGARUH GAYA MANAJEMEN DAN STRUKTUR ORGANISASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI Buana Handoko, Rangga Restu
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (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 | Full PDF (526.192 KB) | DOI: 10.32670/fairvalue.v4i6.852

Abstract

This study aims to determine how much influence the management style and structure organization on the quality of accounting information system in the Islamic sharia BJB and BJB in Bandung. The research approach used in this study is descriptive and verification analysis using primary data. The sampling technique used was with purposive sampling. The Statistical analysis used in this study is a classic assumption test, validity test, reliability test, and multiple linear regression analysis. Number of population and sample of this study 35 respondents, sampling using purposive samping method with sources obtained through the result of filling out the questionnaire and processed with the help of SPSS software Version 25.0. This results showed that the influence of management style and organization structure affect the quality of accounting information system both partially and simultaneously. Partially management style influences the quality of accounting information system and organization structure influences the quality of accounting information system. Simultaneously management style and organization structure significant affect the quality of accounting information system.
Artikel PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG Karnawati, Yosevin; Ika Kartika
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (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 | Full PDF (385.776 KB) | DOI: 10.32670/fairvalue.v4i8.856

Abstract

This study aims to determine the effect of profitability, solvency, and firm size on audit report lag. The population in this study are all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique used purposive sampling, so the number of research samples was 65 data. The research method uses multiple linear regression analysis, F test and t test. F test results show that profitability, solvency, and firm size have a simultaneous effect on audit report lag. Partially, profitability and firm size have no effect on audit report lag, but solvency has a positive effect on audit report lag. The coefficient of determination (R²) in this study was 11.7%. The research findings show that the average financial report submission time is 84 days
Determinan Audit Report Lag dan Spesialisasi Auditor sebagai Moderasi Pada Sektor Perdagangan, Jasa, dan Investasi Priyani, Risma Elsa; Badjuri, Achmad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (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 | Full PDF (633.879 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.862

Abstract

Audit Report Lag is the length of audit completion time measured from the closing date of the financial year as of December 31 until the publication of the independent auditor's report. This study examines the determinants of audit report lag and auditor specialization as moderating trade, service, and investment sectors listed on the Indonesia Stock Exchange in 2018 – 2020. Using the purposive sampling method, determining research samples is a sampling technique with specific criteria obtained as many as 361 company samples. The research data analysis method used the moderated regression analysis test with SPSS version 26 application. The results showed that audit opinion and the size of the public accounting firm had a significant adverse effect on audit report lag, and audit tenure had a significant positive effect on audit report lag. In contrast, the complexity of the company's operations did not affect audit report lag. In this study, auditor specialization does not moderate the relationship between audit opinion, the complexity of company operations, and audit tenure on audit report lag. Meanwhile, auditor specialization moderates the relationship between public accounting firm size and audit report lag.

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