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[The Influence of Company Size and Audit Tenure on Audit Report Lag ]]>
<![CDATA[lery liling]]>
<![CDATA[ Value Relevance: Jurnal Akuntansi Vol. 2 No. 2 (2024): Jurnal Value Relevance ]]>
Publisher : <![CDATA[Faculty of Business and Economics , Universitas Yapis Papua ]]>
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DOI: 10.55098/crpafh46
<![CDATA[This research aims to analyze the influence of Company Size and Audit Tenure on Audit Report Lag. The population of this research is all banking companies listed on the Indonesia Stock Exchange (B.E.I.) in 2020-2022. The sampling technique used purposive sampling to obtain a sample of 43 companies, and the observation population was 129. The data analysis technique used multiple linear regression and was processed using Eviews 12. The data analysis shows that the Company Size variable influences Audit Report Lag. The Audit Tenure variable does not affect Audit Report Lag. In banking companies listed on the Indonesian Stock Exchange in 2020-2023.]]>
<![CDATA[The Influence of Understanding Tax Regulations, Taxpayer Awareness and Moral Obligations on Tax Compliance of Four-Wheeled Motor Vehicle Taxpayers ]]>
<![CDATA[Anisa Jamiatul Fardana]]>
<![CDATA[ Value Relevance: Jurnal Akuntansi Vol. 3 No. 2 (2025): Jurnal Value Relevance ]]>
Publisher : <![CDATA[Faculty of Business and Economics , Universitas Yapis Papua ]]>
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DOI: 10.55098/67vdhk96
<![CDATA[This study aims to obtain empirical evidence and analyze the influence of understanding tax regulations, taxpayer awareness, and moral obligations on taxpayer compliance with four-wheeled motor vehicles. This type of research uses hypothesis testing. The research data is primary data obtained directly through field studies using a questionnaire consisting of several statements. The population in this study consisted of motor vehicle taxpayers registered at the Jayapura City SAMSAT Office, with a sample of 100 people. The study results show that understanding tax regulations, taxpayer awareness, and moral obligations significantly positively affect taxpayer compliance at the Jayapura City SAMSAT Office.]]>
<![CDATA[Ukuran Perusahaan, Profitabilitas dan Nilai Perusahaan LQ-45 di Indonesia ]]>
<![CDATA[Debby Pricilia Rumere]]>
<![CDATA[ Value Relevance: Jurnal Akuntansi Vol. 3 No. 2 (2025): Jurnal Value Relevance ]]>
Publisher : <![CDATA[Faculty of Business and Economics , Universitas Yapis Papua ]]>
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DOI: 10.55098/saxf4857
<![CDATA[Penelitian ini merupakan penelitian kuantitatif yang bertujuan menguji dan menganalisis pengaruh ukuran perusahaan dan profitabilitas terhadap nilai perusahaan pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia. Populasi penelitian mencakup 25 perusahaan yang secara konsisten terdaftar dalam indeks LQ45 di Bursa Efek Indonesia selama periode 2021-2023. Peneliti secara selektif memilih sampel berdasarkan kriteria tertentu yang relevan dengan tujuan penelitian. Dalam konteks penelitian ini, sampel dipilih berdasarkan keanggotaan mereka dalam indeks LQ45 dan konsistensi kehadiran mereka dalam indeks tersebut selama rentang waktu 2021 hingga 2023. Analisis yang diterapkan dalam studi ini adalah analisis regresi linier berganda, analisis regresi linier berganda digunakan untuk menilai hubungan antara satu variabel dependen (terikat) dengan satu atau lebih variabel independen (bebas/penjelas). Hasil penelitian menunjukkan bahwa ukuran perusahaan memiliki pengaruh signifikan terhadap nilai perusahaan. Profitabilitas, yang diwakili oleh Return on Assets (ROA), tidak memiliki pengaruh signifikan terhadap nilai perusahaan.]]>
<![CDATA[Papua Province Regional Government Performance In A Portrait Of Accountability, Transparency and Oversight ]]>
<![CDATA[Adrin]]>;
<![CDATA[Junaedy]]>;
<![CDATA[Haris M Zen]]>;
<![CDATA[Samsuddin Arfin Dabamona]]>
<![CDATA[ Value Relevance: Jurnal Akuntansi Vol. 2 No. 2 (2024): Jurnal Value Relevance ]]>
Publisher : <![CDATA[Faculty of Business and Economics , Universitas Yapis Papua ]]>
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DOI: 10.55098/zq216z20
<![CDATA[This research aims to obtain empirical evidence of the influence of accountability, transparency, and supervision on the performance of the regional government of Papua Province. This type of research is explanatory research with hypothesis testing. Hypothesis testing is carried out to test the causal relationship between the variables to be studied, namely between the dependent variable in the form of auditor performance and the independent variables (accountability, transparency, and supervision). This research uses primary data obtained directly through field studies using a questionnaire instrument consisting of several statements. The population of this study were employees of Regional Apparatus Organizations in Papua Province. At the same time, the sample was 3 people from each OPD related to regional financial reporting except for the Inspectorate. The author used 15 samples. The research results show that accountability, transparency, and financial transparency influence the performance of the Regional Government of Papua Province. Financial accountability will create better government performance Meanwhile, financial transparency (openness) in the implementation of development can improve local government performance as expected. Meanwhile, effective supervision of regional financial management will improve the performance produced by regional governments.]]>
<![CDATA[Auditor Switching dan Dinamika Abnormal Return: Eksplorasi Pada Perusahaan Perbankan ]]>
<![CDATA[Andini Pelealu]]>
<![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/q6y38c70
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh Auditor Switching terhadap Abnormal Return. Penelitian ini menggunakan sampel perusahaan Keuangan Sektor Perbankan yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Metode penelitian yang digunakan dalam penelitian ini yaitu metode purposive sampling dengan menggunakan SPSS 21. Jenis penelitian ini adalah penelitian kuantitatif dengan jumlah populasi 47 perusahaan dan 25 perusahaan yang dijadikan sampel penelitian dengan pengamatan 3 (tiga) tahun, sehingga total sampel penelitian sebanyak 75 sampel. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial Auditor Switching, CU Auditor Switching, dan Ukuran Perusahaan berpengaruh positif terhadap Abnormal Return, sedangkan CD Auditor Switching dan ROE tidak berpengaruh terhadap Abnormal Return.]]>
<![CDATA[Analisis Perbandingan Tingkat Kesehatan Bank Rakyat Indonesia, Tbk dan Bank Central Asia, Tbk Menggunakan Metode RGEC (Risk Profile, Good Corporate Governance, Earning, Capital) ]]>
<![CDATA[Arlin Felecia Febiola Suitela]]>
<![CDATA[ Value Relevance: Jurnal Akuntansi Vol. 3 No. 2 (2025): Jurnal Value Relevance ]]>
Publisher : <![CDATA[Faculty of Business and Economics , Universitas Yapis Papua ]]>
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DOI: 10.55098/mze9km81
<![CDATA[Penelitian ini bertujuan untuk mengetahui perbandingan tingkat kesehatan PT BankRakyat Indonesia Tbk dan PT Bank Central Asia Tbk berdasarkan Peraturan BankIndonesia (PBI) No.13/1/PBI/2011 tentang Penilaian Tingkat Kesahatan Bank Umum menggunakan metode RGEC (Risk Profile, Good Corporate Governance, Eaming dan Capital). Periode yang digunakan dalam penelitiannya adalah 5 tahun, dimulai dari tahun 2018 sampai dengan tahun 2022 .Jenis penelitian ini menggunakan penelitian deskriptif kuantitatif. Data yang diambil adalah data sekunder berupa laporan keuangan tahunan PT. Bank Rakyat Indonesia Tbk dan PT Bank Central Asia Tbk periode 2018-2022. Penelitian ini menggunakan metode penilaian berdasarkan perhitungan masing-masing variabel. Penilaian Risk Profil menggunakan rasio Non Performing Loan (NPL) dan Loan Deposit Ratio (LDR) Good Corporate Governance menggunakan hasil Self Assessment penerapan GCG yang telahditerbitkan oleh PT Bank Rakyat Indonesia Tbk dan PT Bank Negara Indonesia Tbk. PenilaianEarning menggunakan rasio Return On Asset (ROA) dan Net Interest Margin (NIM). Capital menggunakan rasio Capital Adequacy Ratio (CAR). Hasil penelitian dan analisis data dapatdisimpulkan bahwa tingkat kesehatan bank menggunakan metode RGEC (Risk Profile, GoodCorporate Governance, Earning dan Capital) pada PT Bank Rakyat Indonesia Tbk selama tahun 2018-2022 memperoleh Peringkat Komposit 1 (PK-1) masuk kategori “Sangat Sehat”.Sedangkan pada PT Bank Central Asia Tbk selama tahun 2018-2022 memperoleh Peringkat Komposit 2 (PK-2) masuk kategori “Sehat”.]]>
<![CDATA[Audit Delay in the Perspective of Company Size, Profitability, and Solvency ]]>
<![CDATA[Eka Andryani Sri Winarsih]]>
<![CDATA[ Value Relevance: Jurnal Akuntansi Vol. 2 No. 2 (2024): Jurnal Value Relevance ]]>
Publisher : <![CDATA[Faculty of Business and Economics , Universitas Yapis Papua ]]>
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DOI: 10.55098/pje5f352
<![CDATA[An audit delay indicates the completion of the finance company's audit report. The condition company also follows the determined audit schedule because it relates to the condition finance company. This research analyzes the influence of company size, Profitability, and solvency on audit delay. The population of this research is in the manufacturing sector and food and beverage companies listed on the Indonesian Stock Exchange in 2019-2023, with 120 observations. This type of research data uses secondary data sourced from reports of annual companies. Method analysis uses analysis regression, which covers classical assumptions, regression models, test hypotheses, and determinant coefficients. Results show that Profitability and solvency are influential against audit delays, while the size of the company has no influence against audit delays. The contribution of research models explains audit delay of 63.11 % ]]>
<![CDATA[The Influence of Regional Financial Independence on Regional Financial Conditions ]]>
<![CDATA[Dila Dasma]]>
<![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: 10.55098/4btz5z98
<![CDATA[This study aims to determine the effect of regional financial independence on the financial condition of the Papua Provincial Government for the 2019-2023 period. This type of research is quantitative research with descriptive analysis methods. The sample was taken using a purposive sampling technique. The sample amounted to 30, with the population used in this study being 1 (one) City and 5 (five) Regencies in Papua Province. The data analysis technique used was the Panel Data Regression analysis using SPSS. The results of this study show that regional financial independence has a positive and significant influence on the financial condition of the Papua Province region for the period 2019-2023. This indicates that the more financially independent an area is, the better its financial condition will be.]]>
<![CDATA[Good Corporate Governance and Value of Property and Real Estate Companies on the Indonesian Stock Exchange ]]>
<![CDATA[Anisah Iriyani Siti Mudaifah]]>
<![CDATA[ Value Relevance: Jurnal Akuntansi Vol. 2 No. 2 (2024): Jurnal Value Relevance ]]>
Publisher : <![CDATA[Faculty of Business and Economics , Universitas Yapis Papua ]]>
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DOI: 10.55098/wv9a0004
<![CDATA[This research aims to determine the effect of good corporate governance on company value by taking case studies of Property and Real Estate companies listed on the IDX during the 2019-2023 period. This type of research uses a quantitative approach with multiple linear regression analysis methods using the e-views version 12 program. The samples taken used purposive sampling techniques and amounted to 90 sample data. This research shows that the audit committee and institutional and managerial ownership positively influence company value. In contrast, the independent board of commissioners does not affect company value. The audit committee, institutional ownership, managerial ownership, and independent board of commissioners can explain the company value at 31.56%.]]>
<![CDATA[The Effect of Personal Financial Education on Knowledge, Attitude, and Behaviour Finance Student Cenderawasih University Jayapura ]]>
<![CDATA[Grace]]>
<![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/rze0hj15
<![CDATA[This research aims to analyze the influence of personal financial education on the Knowledge, Attitude, and behaviour of finance students at Cenderawasih University, Jayapura. This type of research is explanatory research to test the hypothesis between personal financial education variables on Knowledge, Attitude, And behaviour finance. The population of this study was students at Cenderawasih University in the fourth semester, with a sample of 65 respondents. The research sample was tested using multivariate analysis with the help of SmartPls Ver software. 3. The research results show that personal financial education affects Knowledge, Attitude, And behaviour in finance. The research model can explain the influence of personal financial education on Knowledge by 29.2 %, personal financial education on attitudes by 18.2%, and personal financial education on financial behaviour by 19.2%]]>
