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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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PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia Periode 2016-2020) maesaroh, maesaroh; Abu Hanifah, Imam; Ismawati3, Iis
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (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 (388.215 KB) | DOI: 10.32670/fairvalue.v5i2.2057

Abstract

This study aims to determine the effect of environmental performance on firm value, environmental performance on financial performance, financial performance on firm value through financial performance as an intervention variable in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange for the 2016-2020 period. The method used in this research is descriptive method. The sample selection method used in this study is the purposive sampling method, obtained 65 samples of basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The results of this study indicate that there is an influence between environmental performance on firm value, there is an influence between financial performance on firm value, there is no influence between environmental performance on financial performance and financial performance is unable to mediate between environmental performance and firm value
Pentingnya relevansi informasi perpajakan di perusahaan Al Iqbal , Kalam
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (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 (415.093 KB) | DOI: 10.32670/fairvalue.v5i2.2059

Abstract

One measure of the extent to which the government is successful in controlling economic resources is seen from the percentage of tax revenue from GDP. Indonesia had a tax-to-GDP ratio of 11.6% in 2019, below the Asia and Pacific (24) average of 21.0% of 9.5 percentage points. Efforts to optimize the source of tax revenue, one of which can be achieved by increasing tax revenue from the company. Companies can increase taxes if they have good financial performance, which of course is supported by investors. However, investors need to have information to make their investment decisions. This article aims to determine the importance of the relevance of information to the value of the company. The methods used in this article are systematic review and meta analysis. The results of this study strengthen the results of previous studies, namely the relevance of information on taxes, especially income taxes and deferred taxes can increase firm value.
Kepatuhan dalam membayar pajak Kendaraan bermotor di unit pelayanan pendapatan daerah Banjarmasin 1 dan 2 Alfikri, Rahmatullah; Sarwani, Sarwani; Sayudi, Akhmad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (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 (444.71 KB) | DOI: 10.32670/fairvalue.v5i2.2060

Abstract

This study aimed to examine and analyze the effect of Motor Vehicle Tax Relief Incentives, Service Quality, Taxpayer Knowledge of Taxes, Tax Sanctions, Taxpayer Awareness, Tax Administration System Modernization, and Income on Compliance in Paying Motor Vehicle Taxes at UPPD Banjarmasin 1 and 2. The Population of this study was Motor Vehicle Taxpayers registered in UPPD Banjarmasin 1 and 2. The determination of the number of total samples used the Ferdinand Formula as many as 340 Motor Vehicle Taxpayers with purposive sampling technique. This Study used primary data in the form of a questionnaire. The data quality testing used validity and reability tests. The data analysis technique used was multiple regression analysis. The model fit test used the F-test and the coefficient of determination (R2), the hypothesis testing used the T-test. The results of this study indicated that motor vehicle tax relief incentives, service quality, knowledge of taxpayes about taxation, modernization of the tax administration system, and income significantly affected compliance in paying motor vehicle taxes at UPPD Banjarmasin 1 and 2. In contrast, tax sanctions and tax payer awareness did not significantly affecr the compliance in paying Motor Vehicle Tax in UPPD Banjarmasin 1 and 2.
Pengaruh literasi keuangan, motivasi investasi dan modal minimal terhadap minat investasi saham mahasiswa UNIPA Maumere Da Silva, Dona Maria Evanca; Yuniningsih, Yuniningsih
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (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 (488.098 KB) | DOI: 10.32670/fairvalue.v5i2.2062

Abstract

The interest in investing in Indonesia in recent years has tended to be dominated by young people aged 30 years and under. This can be seen from the increasing number of investment galleries located on several campuses throughout Indonesia as one of the programs from the IDX to provide education about investment to students. The purpose of this study was to determine the effect of financial literacy, investment motivation, and minimal capital on interest in stock investment in UNIPA Maumere students. This study is a quantitative study using primary data sourced from questionnaires distributed to students Faculty of Economics using a purposive sampling technique. The population in this study were students of the 2018 and 2019 Faculty of Economics. The analytical technique used in this study was PLS (Smart Partial Least Square). The results of this study indicate that financial literacy and investment motivation affect student interest in stock investment, while minimum capital does not affect student stock investment interest.
Pengaruh kepemilikan manajerial, kepemilikan institusional, profitabilitas, leverage dan kualitas audit terhadap manajemen laba Ardiyanti Pratika, Aristi; Nurhayati, Ida
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (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 (479.857 KB) | DOI: 10.32670/fairvalue.v5i2.2074

Abstract

This study aims to measure and analyze the effect of managerial ownership, institutional ownership, profitability, leverage and audit quality. This study uses a quantitative approach. In this study, sampling was carried out using a purposive sampling technique. The type of data used in this study is secondary data, namely data obtained indirectly through intermediary media. The secondary data used in this study is in the form of annual financial reports or annual reports of manufacturing companies listed on the IDX for the 2018-2020 period. The sample criteria set by the author are 223 companies with a number of years of observation for 3 years, then outliers are carried out so as to produce a research sample of 180 companies. The results of this study are managerial ownership and audit quality have no effect on earnings management, institutional ownership and profitability have a positive effect on earnings management, while leverage has a negative effect on earnings management.
Hubungan penghindaran pajak dan tanggung jawab sosial perusahaan pada perusahaan di Bursa Efek Indonesia Susanti, Susanti; Hendi, Hendi; Krisyadi, Robby; Fathia, Yenny
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (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 (323.884 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 5.2077

Abstract

This study aims to determine the relationship between tax avoidance and corporate social responsibility in companies on the IDX. In this study, tax avoidance, family ownership, foreign ownership, and public ownership are independent variables. CSR with the GRI 91 proxy is the dependent variable in this study. Companies listed on the Indonesia Stock Exchange (IDX) on the Indonesia Stock Exchange website (www.idx.co.id) in 2016-2020 were used in the study. The method used in sampling is purposive sampling method. The data used is the company's annual report that has been audited. Analysis of the data in this study used Eviews10 to perform an analysis that began with descriptive statistical tests, then continued with panel regression analysis and hypotheses. This study shows that tax avoidance with the ETR proxy is proven to have a positive and significant relationship to CSR. The variables of family ownership and foreign ownership are proven to have a public ownership relationship showing a negative coefficient. Firm size, firm profit, and leverage which are control variables in this study are also related to CSR.
Pengaruh tax avoidance, tax reporting aggressiveness, dan tax risk terhadap risiko perusahaan Gita Warastri, Reyka Martina; Suryaningrum, Diah Hari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (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 (405.118 KB) | DOI: 10.32670/fairvalue.v5i2.2081

Abstract

This study aims to analyze the effect of tax avoidance, tax reporting aggressiveness, tax risk on corporate risk as proxied by the volatility of stock returns with institutional ownership as moderating. Manufacturing companies become the population with a sample selection technique, namely purposive sampling. Samples obtained is 34 with the 2016-2020 research period, which means the total number of data is 170. The type of data is secondary data that can be accessed through the Indonesia Stock Exchange and Yahoo Finance. Multiple regression analysis and moderating regression analysis were used in the data analysis technique using SPSS version 25. This study found that tax risk had an effect on corporate risk, while tax avoidance and tax reporting aggressiveness had no effect on corporate risk. Then the institutional ownership cannot moderate the effect of tax avoidance, aggressiveness of tax reporting, and tax risk on company risk.
Insentif fiskal berupa kemudahan impor tujuan ekspor dan kinerja ekspor IKM di Indonesia Adriyanto, F.X. Dewo Kusumo; Qibthiyyah, Riatu Mariatul
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (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 (695.771 KB) | DOI: 10.32670/fairvalue.v4i12.2082

Abstract

This research aims to analyze the benefits of fiscal incentives provided through KITE IKM facilities on the export performance of SMEs in Indonesia. To achieve this goal, this study used a Fixed Effect Model with the object of research is SME users of KITE IKM facilities which was grouped into 14 business fields during the first quarter of 2014 to the fourth quarter of 2020. To explain export performance, three variables are used, namely export value, export volume and export concentration. The results show that the fiscal incentives provided through the KITE IKM facility are positively and significantly correlated to the export performance of SMEs in Indonesia.
Pengaruh kinerja keuangan, aktivitas pemasaran, dan aset tidak berwujud terhadap nilai perusahaan pada perusahaan manufaktur sektor konsumsi periode 2016-2020 Khusnul Khotimah, Deva; Nuswandari, Cahyani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (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 (545.394 KB) | DOI: 10.32670/fairvalue.v5i2.2083

Abstract

This study aims to examine the effect of financial performance, marketing activities, and intangible assets on firm value in manufacturing companies in the consumption sector for the period 2016 – 2020. This research is a type of quantitative research with descriptive method. The population in this study are manufacturing companies in the consumption sector listed on the Indonesia Stock Exchange for the period 2016 – 2020. Methods The sampling used was purposive sampling, with data that was processed as many as 88 companies after being outliers from 102 companies. The analytical method used is using multiple regression analysis method. The results showed that liquidity had a negative and insignificant effect on firm value, solvency had a positive and significant effect on firm value, profitability had a positive and significant impact on firm value, and marketing activities had a significant positive effect on firm value. While intangible assets have a negative and insignificant effect on firm value.
Latar belakang keahlian keuangan direktur utama, struktur kepemilikan yang terkonsentrasi, dan kualitas laporan keuangan pada perusahaan Indonesia Kristiawan, Nicolas Bayu
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (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 (278.567 KB) | DOI: 10.32670/fairvalue.v4i12.2090

Abstract

One of the characteristics of the president director who plays an important role in determining the quality of financial reports is the background of the chief director's financial expertise. The main director with a financial background has a deep understanding of accounting and financial issues, better understands the risks of manipulated financial statements, gives more attention and supervision to accounting records and internal audits, and better understands the type of information investors want. The purpose of the study was to examine the effect of CEO financial expertise on financial reporting quality and the moderating effect of concentrated ownership structure on the relationship between the two variables. The population in this study were companies listed on the IDX in 2013-2018. The sample selection used random sampling with the final sample size was 92 companies and the total observations were 552 observations. The results of this study indicated that CEO financial expertise had a positive effect on financial reporting quality. Furthermore, the results of this study also showed that concentrated ownership structure weakened the positive influence of CEO financial expertise on financial reporting quality.

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