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Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

fairvalue
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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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PENGARUH OPINI AUDITOR, PERGANTIAN AUDITOR DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY DAN DAMPAKNYA TERHADAP BIAYA MODAL PERUSAHAAN Zumratul Meini; Roikhana Umiyatun Nikmah
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

This study aims to analyze the effect of auditor opinion, auditor turnover, and auditor reputation on audit delay and its impact on the cost of equity capital. The sample used in this study were 73 manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2019. The results of this study indicate that auditor's opinion and auditor's reputation have a negative effect on audit delay, thus auditor's opinion and auditor's reputation are proven to be important factors that can cause companies to experience audit delay. Then, audit delay has a negative effect on the cost of equity capital, a long audit delay does not indicate the company's performance and the auditor's performance is not good, so it does not get a negative assessment from investors as indicated by the imposition of a low cost of capital. Furthermore, auditor reputation has a positive effect on the cost of equity capital. The imposition of a low cost of capital for companies audited by non-bigfour auditors also shows that investors actually view that they are more careful and professional in carrying out audit work.

PENGARUH FAKTOR FUNDAMENTAL TERHADAP RETURN SAHAM: (Studi Pada Sub Sektor Industri Pariwisata Periode 2015 - 2019) Subur Karyatun
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

This study is to examine the effect of fundamental factors on stock returns. The fundamental factors in this study consist of: (1) CR (Current Ratio), (2) TATO (Total Assets Turn Over), (3) ROE (Return on Equity), and (4) FATO (Fixed Assets Turn Over), whereas. The population of this study are all companies listed on the Indonesia Stock Exchange (IDX) in the tourism industry sub-sector. The period in the study was carried out from 2015 to 2019. From this population, the sample selection used purposive sampling: (1) Companies that published financial statements 5 times for the period from December 2015 to December 2019, (2) Companies that carried out stock price transactions the period from 2015 to 2019. With these criteria, a sample of 19 companies was obtained. Conducted during the research period of 5 (five) years and the method of analysis used linear regression analysis with the WarpPLS test tool. The results of this study by direct testing of CR and FATO on Stock Return showed negative and significant. TATO, ROE on Stock Return shows a positive and significant effect.

HUBUNGAN KARAKTERISTIK BOARD DAN KUALITAS SUSTAINABILITY REPORTING YANG DIMODERASI OLEH EXTERNAL ASSURANCE Tiara Pradani; Rahayu Lestari
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

This study aims to determine the relationship between the characteristics of the board and the quality of the sustainability report moderated by external assurance. The method used in this study is quantitative by analyzing data from annual reports and sustainability reports of all companies listed on the Indonesia Stock Exchange from 2014 to 2017. The results showed that board of directors size and women on board of directors had no relationship with the quality of the sustainability report. This study also indicates that the board of directors meeting negatively affects the quality of the sustainability report. Furthermore, related to external assurance, which is the moderation in this study, the study results show that external assurance services weaken the relationship between the board of directors size and the quality of sustainability reporting. The use of external assurance services and the relationship between the board of directors meetings and women on board of directors on the quality of sustainability reporting found no influence. This research is limited to companies that issue a separate Sustainability Report (stand-alone sustainability report).

Pengaruh Rasio Kemandirian Keuangan Daerah dan Rasio Ketergantungan Fiskal Terhadap Indeks Pembangunan Manusia Pada Kabupaten dan Kota Provinsi Kalimantan Selatan Tahun 2014-2020 Digdowiseiso, Kumba; Muhammad Bahtiar Satrio
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

The purpose of this study is to determine the effect of the ratio of regional financial independence and the ratio of fiscal dependence on the human development index in South Kalimantan Province in 2014-2020. Sampling was carried out with saturated samples found in 13 districts and cities in South Kalimantan Province. This research method uses panel data regression method and Fixed Effect estimation model which was selected as the best estimator model. Data analysis of this study used the STATA/MP Version 16 computer program. The results of the study stated that the ratio of regional financial independence had a negative and significant effect on the Human Development Index. Fiscal dependency ratio has a negative and insignificant effect on the human development index

PENGARUH RASIO SOLVABILITAS, PROFITABILITAS, DAN LIKUIDITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2020 Digdowiseiso, Kumba; Santika, Sindi
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

This study aims to determine the effect of the variables Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Quick Ratio on Profit Growth in Coal Mining Companies listed on the Indonesia Stock Exchange for the period 2013-2020. The population of this study are coal mining companies that have been and are still listed on the Indonesia Stock Exchange for the 2013-2020 period. Sampling technique using saturated sampling technique and obtained a sample of 17 companies. This study uses secondary data in the form of financial statements that meet the criteria, data obtained from financial statements obtained from the Indonesia Stock Exchange which can be accessed through www.idx.co.id. The analytical technique used in this study is linear regression of panel data using the STATA 16 program. The results show that the DER variable has a positive and insignificant effect on profit growth. The NPM variable has a negative and significant effect on profit growth. The QR variable has a negative and insignificant effect on profit growth.

FAKTOR – FAKTOR PENENTU HARGA SAHAM Syahzuni, Barlia Annis; Juwandita Ansita2, Desy Prastyani
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

Recently, several coal industries are facing a significant decline in share prices so that the purpose of this study is to know empirically the effect of profitability, liquidity and solvency on stock prices either partially or simultaneously in coal sub-sector companies listed on the Indonesia Stock Exchange in the 2017-2019 period. This study uses a type of causal comparative research (causal comparative research) which is used to see the relationship between cause and effect on two or more variables. The sample in this study is coal companies listed on the Indonesia Stock Exchange for the period 2017-1029 using the purposive sampling method. There are 12 companies that meet the criteria for the research sample, so that the sample is 36 financial statements. The results showed that partially there was a significant and significant influence of the profitability (ROE) and solvency (DER) variables on stock prices, while the liquidity variable (CR) had no effect on stock prices. Simultaneously there is the influence of the variable profitability (ROE), liquidity (CR), solvency (DER) on stock prices.

PERAN CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING FINANCING RATIO (NPF), DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA PERIODE 2015-2020: (Studi Pada Perbankan Umum Syariah Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2020) Sifa Khoirun Agustin; Irma Citarayani
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

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non Performing Financing Ratio (NPF), and Financing to Deposit Ratio (FDR) on Sharia Banking profitability (Return On Assets) for the 2015-2020 period. The research method used in this research is quantitative research. This quantitative method is used to answer research problems related to numerical data and statistical programs. The data analysis method used in this research is multiple linear regression analysis with classical assumption test and hypothesis testing through SPSS 24. From the results of the coefficient of determination test or R Square, the value is 0.772 or means that the independent variable affects the dependent variable by 77% while the other 33% influenced by other variables. The results of the t test show that the Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) have a negative and significant effect on the company's profitability (Return On Assets) while the Non-Performing Financing Ratio has no effect on the company's profitability (Return On Assets). Based on the F test, it is concluded that the variables of Capital Adequacy Ratio (CAR), Non Performing Financing Ratio (NPF), and Financing to Deposit Ratio (FDR) simultaneously affect the profitability (Return On Assets) of Sharia Banking companies.

PENGARUH PENGELOLAAN KEUANGAN DAN SISTEM INFORMASI AKUNTANSI TERHADAP TRANSPARANSI KINERJA KEUANGAN BUMDES Devi R. Wijaya; Fiany P. Shanda, Firdha A. Putri, Aditya F. Riansyah; Anita N. Andriyanto, Fanny A. Rahmasari, Vina Rustandy; Daniel Nababan, Romanus R. Sinaga, Vabian Reynaldi, Harry C. Adi
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

This study aims to determine the effect of financial management variables and accounting information systems on financial performance transparency variables. The research was conducted using qualitative methods and using a case study approach, and samples were taken from 32 respondents. This research was conducted in BUMDes Sauyunan, Cihideung Village, Parongpong District, West Bandung Regency with the aim of increasing understanding in managing BUMDes finance through the System Information Accounting. Hypothesis testing in this study using SPSS tools. The results showed that the Financial Management variable (X1) had no effect on the Financial Performance Transparency variable (Y), while the Accounting Information System variable (X2) had an effect on the Financial Performance Transparency variable (Y).

THE INFLUENCE OF ORGANIZATIONAL CULTURE, LEADERSHIP STYLE ON EMPLOYEE EXPERIENCE HAS AN IMPACT ON RETENTION Tyas Purbasari; Ferryal Abadi
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

The objective of this research is to analyze the essence and influence of organizational culture and millennial employee retention, leadership styles towards organization culture, organizational culture towards employee experience, leadership styles on millennial employee experience, and the effect of employee experience as variable of strategic HRM to retain millennial employee. The research is conducted towards 226 millennial employees working in Jabodetabek and outside Jabodetabek area, between 20 – 35 years old. By using Smart PLS, this quantitative and exploratory research resulted significant impact between organizational culture and millennial employee retention, significant impact between leadership styles and organizational culture, significant impact organization culture towards millennial employee experience. This research discovered significant impact between employee experience as intervening variable of management strategic HRM to retain millennial employee. This research is an attempt to provide academic purpose for HRM strategy to retain millennial employee using new variable employee experience which is still rare to explore.

ANALISIS TEORI FRAUD PENTAGON S.C.O.R.E METHOD DALAM MENDETEKSI FRAUD PADA LAPORAN KEUANGAN PERUSAHAAN Angelina, Claudia; Natalis Christian
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

This research’s aim to analyze factors affect fraud of the company's financial statements on the pentagon's fraud theory S.C.O.R.E Method in order to prevent fraud of financial statements occur. In the theory of S.C.O.R.E Method consists of independent variables in the form of Stimulus, Capability, Opportunity, Rationalization, and Ego. Financial statement detection tool used in this study is F-Score. Sample Detection of fraud in financial statements of Go Public companies which not operate in the property, real estate, finance and construction fields registered in IDX with 2014-2020 period, as rupiah currency. Quantitative data sources are used in detecting fraud against a company's financial statements and are tested using the SPSS version 25 application and Eviews version 10. The results of the study resulted in data that Stimulus, Capabily, and Ego variables had a positive significant on financial statement fraud. Opportunity variable has a znegative significant influence on financial statement fraud. Variable that not significant influence on financial statement fraud is Rationalization variable.

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Muhamad Ardi Nupi Hasyim

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akuntansi@ikopin.ac.id

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Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia

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Jawa barat

INDONESIA

Abstract

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Abstract

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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