Value Relevance: Jurnal Akuntansi
Value-Relevance is a accounting journal publication containing articles in the fields of Financial Accounting, Management Accounting, Cost Accounting, Tax Accounting, Public Sector Accounting, Behavioral Accounting, Forensic Accounting, Sustainability Accounting, Multiparadigm Accounting, Accounting Information Systems and Auditing through theoretical (research), conceptual, and empirical approaches using various quantitative, qualitative, mixed methods, and critical approaches. Value-Relevance is published 3 times a year, has scientific research publication standards and procedures set by the editorial board through a review process.
Articles
45 Documents
<![CDATA[Going Concern Audit Opinion for Indonesian Banking Companies ]]>
<![CDATA[Junaedy]]>;
<![CDATA[Rosita Ibrahim]]>
<![CDATA[ Value Relevance: Jurnal Akuntansi Vol. 2 No. 1 (2024): Jurnal Value Relevance ]]>
Publisher : <![CDATA[Faculty of Business and Economics , Universitas Yapis Papua ]]>
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DOI: 10.55098/rq1bx845
<![CDATA[This research aims to determine the influence of company size, audit quality, profitability, and leverage ongoing concern audit opinion. This research analyzes banking companies listed on the Indonesia Stock Exchange for 2020-2022. The data used is secondary data from the company's annual financial reports. The population in this research is all banking companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling, with the final observation sample obtained from 117 company years. The analysis technique used is Logistic Regression Analysis using the SPSS 22.0 program. The research results show that audit quality, profitability and leverage influence going concern audit opinion. The ability to explain going concern audits by the variables audit quality, profitability, and leverage is as big as 31.78%.]]>
<![CDATA[Level of Regional Financial Independencein the Eastern Region of Indonesia: Regional Original Income, Employee Expendituresand Capital Expenditures ]]>
<![CDATA[Muhamad Ashari]]>;
<![CDATA[Junaedy]]>
<![CDATA[ Value Relevance: Jurnal Akuntansi Vol. 1 No. 3 (2023): Jurnal Value Relevance ]]>
Publisher : <![CDATA[Faculty of Business and Economics , Universitas Yapis Papua ]]>
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DOI: 10.55098/n98sbm81
<![CDATA[Regional financial independence is an indicator of a region's ability to carry out regional activities independently without depending on other parties. Regional financial independence is generally influenced by several factors. One factor of independence is Regional Original Income. This research aims to examine the influence of Regional Original Income, employee expenditure, and capital expenditure on the level of regional financial independence. The research method used is quantitative replication research with multiple linear regression analysis as the analysis method. The research sample was 65 consisting of 17 regions with 5 (five) years of observation. The research results show that local revenue and employee expenditure influence the level of regional financial independence, while capital expenditure does not have a significant influence on the level of regional financial independence.]]>
<![CDATA[The Role of Inspectorate Audit on the Quality of Budget Realization Reports with Expertise as a Moderating Variable ]]>
<![CDATA[Ronal Korano]]>;
<![CDATA[Ismail R. Noy]]>;
<![CDATA[Edwin Lamat Abraham Karundeng]]>;
<![CDATA[Tarsono]]>;
<![CDATA[Rumidi]]>
<![CDATA[ Value Relevance: Jurnal Akuntansi Vol. 1 No. 3 (2023): Jurnal Value Relevance ]]>
Publisher : <![CDATA[Faculty of Business and Economics , Universitas Yapis Papua ]]>
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DOI: 10.55098/mx6qk678
<![CDATA[Budget realization reports produced by work units within the Regional Government are largely determined by the role of the Government's Internal Supervisor. The role of Government Internal Supervisors will be more optimal if supported by the expertise they have in supporting the quality of reports that are relevant, reliable, comparable, and understandable. This research aims to analyze the influence of the Inspectorate's audit role on the quality of budget realization reports with expertise as a moderator variable. This type of research is explanatory quantitative using survey methods. The survey was conducted using a non-probability sampling design with a purposive sampling technique of 38 Papua Province Inspectorate employees. The results of research using the Structural Equation Model Partial Least Square (SEM-PLS) analysis method found that Inspectorate audits had a positive impact on budget realization reports, while expertise as a moderator variable was also able to moderate the relationship between Inspectorate audits and budget realization reports.]]>
<![CDATA[Quality of Regional Government Financial Reports: The Effect of Internal Control, Quality of Human Resources and Implementation of the Accrual Basis ]]>
<![CDATA[Festus Reymon Kesse]]>;
<![CDATA[arlan tahir]]>;
<![CDATA[Ryans Ardiansyah]]>
<![CDATA[ Value Relevance: Jurnal Akuntansi Vol. 1 No. 3 (2023): Jurnal Value Relevance ]]>
Publisher : <![CDATA[Faculty of Business and Economics , Universitas Yapis Papua ]]>
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DOI: 10.55098/5ym5yx92
<![CDATA[Quality government financial reports will be reflected in the information presented in the financial reports. Therefore, the control factors applied, the quality of the employees, and the accounting system applied will also determine the quality of the financial reports produced. This research aims to examine three factors, namely internal control, quality of human resources, and the application of the accrual basis to the quality of Regional Government financial reports. Sampling in this research used a non-probability sampling design with a judgment sampling technique using an instrument in the form of 90 questionnaires which were distributed directly. The data analysis method in this research used Structural Equation Model (SEM)-PLS analysis. The research results show that the quality of Human Resources and the application of the accrual basis affect the quality of Regional Government financial reports, but internal control is unable to have a significant impact on the quality of Government financial reports.]]>
<![CDATA[Optimizing Land and Building Fixed Asset Management: Review of Legal Audit, Control and Supervision ]]>
<![CDATA[Siti Hasanah]]>;
<![CDATA[Entis Sutisna]]>
<![CDATA[ Value Relevance: Jurnal Akuntansi Vol. 1 No. 3 (2023): Jurnal Value Relevance ]]>
Publisher : <![CDATA[Faculty of Business and Economics , Universitas Yapis Papua ]]>
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DOI: 10.55098/p3mg1s45
<![CDATA[Regional asset management is one of the keys to successful regional economic management. The importance of managing assets appropriately and effectively, based on the principles of efficient and effective management, is expected to be able to give strength to Regional Governments to finance regional development. This research aims to determine the influence of legal audits and control and supervision on optimizing fixed asset management. The population in this study were employees. The sampling in this research was a non-probability sampling design with judgment sampling techniques obtained using instruments in the form of 97 questionnaires. The data analysis method in this research used Structural Equation Model (SEM)-PLS analysis with the help of Smart-PLS software. Research results show that legal audits as well as control and supervision can influence the optimization of land and building fixed asset management. These two variables can explain the optimization of land and building fixed asset management by 35.3% .]]>
<![CDATA[Accounting Students' Ethical Perceptions About Love of Money, Machiavellian, Idealism, and Spiritual Intelligence ]]>
<![CDATA[Ratna Pangesti]]>;
<![CDATA[Mursalam Salim]]>;
<![CDATA[Sahrul Ponto]]>
<![CDATA[ Value Relevance: Jurnal Akuntansi Vol. 1 No. 3 (2023): Jurnal Value Relevance ]]>
Publisher : <![CDATA[Faculty of Business and Economics , Universitas Yapis Papua ]]>
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DOI: 10.55098/jk019c63
<![CDATA[A student's ethical perception of information will be determined by the level of understanding, intellectualism, and idealism as well as religious norms attached to the person. This research aims to test and analyze the factors of love of money, Machiavellianism, idealism, and spiritual intelligence on accounting students' ethical perceptions. This type of research is explanatory quantitative research using survey methods. The survey was conducted by taking a sample of 97 respondents using a non-probability sampling ( judgment) design sampling. The collected sample data was analyzed using the structured equation partial least squares (SEM-PLS) analysis method. The results of this research explain that accounting students' ethical perceptions are influenced by Machiavellian, idealism and spiritual intelligence, while the love of money does not affect accounting students' ethical perceptions.]]>
<![CDATA[Impact of The Russian–Ukraine War on Market Values The Food and Beverage Sub-Sector In Indonesia ]]>
<![CDATA[Ariani Patalle]]>;
<![CDATA[Mursalam Salim]]>
<![CDATA[ Value Relevance: Jurnal Akuntansi Vol. 2 No. 1 (2024): Jurnal Value Relevance ]]>
Publisher : <![CDATA[Faculty of Business and Economics , Universitas Yapis Papua ]]>
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DOI: 10.55098/xwvr9q91
<![CDATA[The Russia - Ukraine war that occurred on February 24, 2022 has great influence serious to the global economy in the whole world. The war between the two countries is one of the suspected factors that can influence the value of shares on the capital market. Study this using daily stock price data on food and beverage sub-sector companies in Indonesia, with period observation February 2022. This research uses a purposive sampling technique with the criteria and consideration determined by the researcher so that the samples that fall within these criteria are 38 samples. Collected data using studies documentation with period observation 7 values market company 7 days before And after broke war Russia-Ukrania. Method analysis on research data uses analysis paired sample t-test. Results study find that happened war Russia-Ukrania had no impact on the change mark market company.]]>
<![CDATA[Owner's Perception, Accounting Knowledge, and Education Level on the Use of Accounting Information ]]>
<![CDATA[Irmawati]]>;
<![CDATA[Sahabuddin]]>;
<![CDATA[Ilham Z Salle]]>
<![CDATA[ Value Relevance: Jurnal Akuntansi Vol. 2 No. 1 (2024): Jurnal Value Relevance ]]>
Publisher : <![CDATA[Faculty of Business and Economics , Universitas Yapis Papua ]]>
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DOI: 10.55098/56r25n61
<![CDATA[This research aims to determine the influence of the variables of owner perception, accounting knowledge, and level of education on the use of accounting information. The population in this research is SMEs in Jayapura City. Sampling in this study used the Random Sampling technique, research data was obtained using a research instrument in the form of a questionnaire which was distributed directly to respondents containing 18 question items measured using a Likert scale. The data analysis method in this research uses multiple linear regression. The research results show that the owner's perception, accounting knowledge, and level of education have a positive and significant effect on the use of accounting information. The contribution from the results of this research provides information to SMEs about the importance of using accounting information to make it easier for SMEs to manage their businesses and also make decisions.]]>
<![CDATA[Influence of Regional Financial Management Information Systems,Government Internal Control System and Clarity of Budget Targets on Performance Accountability of Government Agencies ]]>
<![CDATA[Yuliance Nawipa]]>
<![CDATA[ Value Relevance: Jurnal Akuntansi Vol. 2 No. 1 (2024): Jurnal Value Relevance ]]>
Publisher : <![CDATA[Faculty of Business and Economics , Universitas Yapis Papua ]]>
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DOI: 10.55098/d7yfez34
<![CDATA[This research aims to obtain empirical evidence of the influence of regional financial management information systems, government internal control systems, and clarity of budget targets on the accountability of government agency performance at the Regional Financial and Asset Management Agency (BPKAD) of Papua Province. This research is quantitative research using a descriptive approach. The population in this study were employees of the Regional Financial and Asset Management Agency (BPKAD) of Papua Province, totaling 187 employees, while the sample obtained was 65 employees. Hypothesis testing in this research uses analytical methods of multiple regression. The research results show that the regional financial management information system, internal control system, and clarity of budget targets have a significant positive effect on the accountability of the performance of regional government agencies.]]>
<![CDATA[The Effect Of Book Tax Differences, Operating Cash Flow and Debt Levels on Profit Persistence ]]>
<![CDATA[Agnes Maricen Fonataba]]>
<![CDATA[ Value Relevance: Jurnal Akuntansi Vol. 2 No. 3 (2024): Jurnal Value Relevance ]]>
Publisher : <![CDATA[Faculty of Business and Economics , Universitas Yapis Papua ]]>
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DOI: 10.55098/5s2afs46
<![CDATA[This research aims to determine the effect of book tax difference, operating cash flow and debt levels on profit persistence (study of pharmaceutical sub-sector health companies listed on the IDX in 2018-2022). This type of research is a quantitative approach research with descriptive analysis methods. Samples were taken using purposive sampling technique. The sample consists of 45 data from pharmaceutical sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. The data analysis technique used is descriptive statistical techniques and panel data regression using eviews 12. Based on the results of this study, it shows that permanent differences, temporary differences, current Operating cash and debt levels simultaneously influence profit persistence. Partially, operating cash flow and debt levels influence profit persistence. Meanwhile, permanent differences and temporary differences have no influence on profit persistence.]]>
