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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

84 85 86 87 88

Pengaruh current ratio, debt to equity, debt to asset, return on asset, return on equity, net profit margin dan price earning ratio terhadap harga saham Hardiyanti, Fitri; Munari, Munari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The study aims to determine and analyze the effect of the variable current ratio, debt to equity, debt to assets, return on assets, return on equity, net profit margin, and price earning ratio on stock prices in the infrastructure company PT BEI. This type of research is a quantitative research using secondary data. The sample used in this study were 38 infrastructure companies on the Indonesia Stock Exchange during the 2018-2021 period that met the criteria in this study. Sampling in this study using purposive sampling technique. The data analysis technique in this study uses multiple linear regression analysis techniques (multiple linear regression). Based on the result of this study, it is known that the variable Current Ratio, Debt to assets, has an insignificant negative effect on stock prices. Variables Debt to Equity, Return on Assets, Return on Equity, Net Profit Margin, and Price Earning have no significant positive effect on stock prices. The result of the test show that the variables are Current Ratio (CR), Debt to Equity Ratio (DER), Debt to Assets Ratio (DAR), Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Price Earning (P/E) have a significant effect on stock prices

Faktor-faktor yang mempengaruhi rasio pembayaran dividen pada perusahaan FMCG (Fast Moving Consumer Goods 2016-2020) Kurniawan, Aditya; Gandakusuma, Imo
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The distribution of company profits to shareholders on invested capital through dividends, previous profits, or buying back shares. One of the provisions reviewed in this meeting is the provision regarding the determination or not of dividends or what is better known as dividend policy (policy). The purpose of this study was to determine the effect of ownership structure and cash flow on the dividend payout ratio of the FMCG industry listed on the Indonesia Stock Exchange (IDX). This research was conducted using panel regression analysis with a random effects approach. This study uses secondary data obtained from the quarterly reports of Fast Moving Consumer Good companies listed on the Indonesia Stock Exchange (IDX) for 5 years from 2016 – 2020 using a purposive sample. The results of the panel data regression test show that the institutional ownership variable has a significant effect on the dividend payout ratio. Variable operating cash flow (OCF) and free cash flow (FCF) each partially has a significant effect on the dividend payout ratio. This research is expected to provide an additional reference in deciding how the dividend level to be given (dividend payout ratio) and to identify aspects that can affect the dividend payout ratio, investors who want a dividend return can be more careful in selecting the company where they want to invest their money. demanded. The company (practitioner / financial manager) continues to prioritize good governance in carrying out its business activities. This is so that there is no conflict (agency problem) between management and shareholders because this conflict will be detrimental in the future. . Investors should also explore what rights they have as shareholders and the regulations that protect these rights

Mengukur tingkat kemampuan struktur finansial dan modal terhadap profitabilitas pada perusahaan konstruksi di tengah pandemi Nugraha, Fauzi Purwa; Munajat, MD Enjat
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to examine or study the influence of financial structure and net working capital on the profitability of construction companies in companies listed on the IDX. Financial Structure and Net Working Capital as independent variables, and Profitability (ROE) as dependent variables. Financial Structure and Net Working Capital have no effect on Profitability either jointly or partially. The research was conducted on the company's financial statements for the quarterly period of 2020-2021 which were selected through purposive sampling technique, with the reason for the limitation of research by the company and the consideration that the report was still relevant to current economic conditions. The analytical method used in this research is Multiple Linear Regression Analysis. Hypothesis testing is done by using a significance level of 5%. From this research, it is found that Financial Structure and Net Working Capital together and partially have no significant effect on profitability

Analisis penerapan psak 102 tentang akuntansi murabahah Ariadi, Deni; Damayanti, Fitri; Setyo B, Gideon
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research is a research entitled Analysis of the Application of PSAK 102 Regarding Murabahah Accounting. This research is motivated by the growing development of financial institutions accompanied by development progress in Indonesia and in line with the increasing public need for financial institution services, especially strong and healthy Islamic financial institutions. The purpose of this is to provide an overview of how the application of PSAK 102 Regarding Murabahah Accounting at PT Bank Brisyariah Tbk in 2019, whether the recognition and measurement, presentation, and effectiveness of murabahah financing transactions have been prepared and presented in accordance with PSAK 102. run murabahah financing. The data used in this study is secondary data, data collection with documentation and literature review and data analysis in this study is descriptive qualitative. The results of this study indicate that the implementation of murabahah financing at PT Bank Brisyariah Tbk in 2019 has been prepared and presented in accordance with PSAK 102 regarding murabahah financing, but PT Bank Brisyariah Tbk in 2019 only runs murabahah by order. There are still obstacles in the application of murabahah financing, namely not knowing many third parties or suppliers in fulfilling the goods that customers want.

Pengaruh independensi, kompetensi, moral reasoning, dan skeptisisme profesional auditor pemerintah terhadap kualitas audit laporan keuangan pemerintah daerah Katuruni, Innas Susantira
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the effect of independence, competence, moral reasoning, and professional skepticism of government auditors on the audit quality of local government financial statements. The attitude of independence, competence, moral reasoning, and professional skepticism of auditors are some of the attitudes that government auditors should have in their duties to audit financial statements so as to produce audit quality in accordance with what is desired. These attitudes can be explained as the attitude of conducting the audit in accordance with the specified stages, certainty in knowing the type and amount of evidence to be collected, attitudes based on moral awareness that influence ethical decision making, and critical thinking in questioning and evaluating audit evidence. While audit quality is the ability of the auditor to find errors during the audit process and report them to interested parties. In this study using objects, including government auditors who are in the Inspectorate of the Special Region of Yogyakarta and government auditors who are in the Department of Revenue, Financial Management and Assets of the Special Region of Yogyakarta. The inspectors designated as objects consist of the Gunungkidul Regency Inspectorate, Kulonprogo Regency Inspectorate, Bantul Regency Inspectorate, Sleman Regency Inspectorate, Yogyakarta City Inspectorate, and Yogyakarta Special Region Province Inspectorate. The data obtained in this study was carried out using the primary data collection method obtained from research techniques in the form of a questionnaire.

Pengaruh disiplin kerja dan motivasi kerja terhadap kinerja karyawan pada PT. Perkasa Beton Batam Situmorang, Betharia Claudina; Siagian, Mauli
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Useful research would like to know partially and simultaneously the effect of work discipline and work motivation on the performance of employees of PT Perkasa Beton Batam. The population of the following survey is a total of 112 employees in all departments. The total number of samples collected for the survey was 112 respondents. In this test, the saturated sampling method is used, which is used for the sampling method. The use of the questionnaire is the data collection method. The data was processed using SPSS version 26.0. The survey method used is a quantitative method. The test results show that work discipline has a positive and significant effect on the performance of PT Perkasa Beton Batam employees, the t count is 10,113 > t table 1.981967, and work motivation has a positive effect on the performance of PT Perkasa Beton Batam employees. have a significant effect. the acquisition of t count is 3.679 > t table 1.981967. The results of this test also show that work discipline and work motivation simultaneously affect the performance of PT Perkasa Beton Batam employees. The value is f count 498.847 > f Table 3.08.

Pengaruh kinerja keuangan sebelum dan selama adanya pandemi Covid-19 terhadap harga saham pada laporan keuangan klub sepak bola Wahyuni, Sri; Bhilawa, Loggar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze financial performance's effect on football clubs' share prices before and during the Covid-19. Financial performance in this study is measured by the profitability, liquidity and solvency ratio. This research will use quantitative research methods with secondary data sources in the form of archives of financial statements of football clubs listed on various stock exchanges and Public shares in 2019/2020 and 2020/2021. The analysis technique used in this study is a multiple linear regression analysis techniques. The results of this study show the results that the profitability ratio measured by Return On Investment, liquidity ratio is measured by Current Ratio and Cash Ratio, and solvency ratio measured by Debt to Assets Ratio and Debt to Equity Ratio have no effect and are not significant to the share price of football clubs both before and during Covid-19.

Pengaruh profitabilitas, leverage, ukuran perusahaan dan sales growth terhadap tax avoidance Faradilla, Ivory Candra; Bhilawa, Loggar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The goal of this essay is to find how tax evasion is affected by profitability, leverage, firm size, and sales growth. The population used in this form of quantitative study is the LQ45 corporation for the 2015-2021 timeframe. The study approach employs a purposive sampling technique, with a sample size of 80 data points from 22 organizations. For linear regression data analysis, SPSS 23 software is used. The f test was used in this study, yielding a result of < 0,05, indicating that the significant value of the variables of profitability, leverage, business size, and sales growth had an effect on tax evasion. Based on partial testing of profitability, leverage, and company size variables with a significance value of <0.05, it is possible to infer that these factors have an influence. While the sales growth variable has a significance value greater than 0,05, it may be assumed that it has no influence.

Efek penghindaran pajak pada nilai perusahaan dengan pelaporan berkerlanjutan sebagai moderator Yanti, Lili; Tanujaya, Kennardi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The value of the company can increase or decrease due to tax evasion. The increase in company value was caused by the takeover of potential state assets to shareholders. Companies carry out tax avoidance practices by reducing the amount of tax that should be paid to get high profits so as to increase the value of the company. Research on the topic of tax avoidance on company value still has different results from previous research so it still needs to be researched with the context in developing countries, namely in Indonesia. This study aims to test the effect of tax avoidance on company value and with the existence of sustainability reporting as a moderator. This study used quantitative data taken from companies listed on the Indonesia Stock Exchange from 2016 to 2020. Hypothesis testing using the panel regression method. The results showed that tax avoidance had no significant influence on the value of the company and the moderation of sustainability reporting on tax avoidance had a negative influence but not significant impact.

Pengaruh PER, ROE, EVA, ukuran perusahaan, nilai tukar dan tingkat inflasi terhadap return saham Hidaratri, Suci Maulida; Titisari, Kartika Hendra; Siddi, Purnama
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The basic thing within the investment decision process is knowing the link between the expected return and also the risk of an investment. The existence of information of the expected return analysis may be a necessary strategy in investing. The aim of this study is to check the effect of price earning ratio (PER), return on equity (ROE), economic value added (EVA), company size, exchange rate and inflation rate on stock returns. This research was conducted on hospitality, restaurant and tourism sub-sector companies listed on the IDX for the 2017-2019 period. The full of population consists of 35 companies with samples taken as many as 11 companies using purposive sampling techniques. The analysis technique used may be a multiple rectilinear regression analysis technique. Supported the test results, it absolutely was found that PER and EVA had a positive and significant effect on stock returns. ROE, company size and rate of inflation have a negative and insignificant effect on stock returns. The exchange rate has a positive and insignificant effect on stock returns. The results of this study provide guidelines for creating investment decisions associated with the amount of return within the kind of stock returns and might be a reference for other parties who want to conduct further research and similar research within the future.

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Contact Name
Muhamad Ardi Nupi Hasyim

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akuntansi@ikopin.ac.id

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+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

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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