Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan最新文献

筛选
英文 中文
Pengaruh kompetensi, lingkungan non fisik dan budaya organisasi terhadap kinerja apparat melalui motivasi kerja apparat territorial pada X di Maluku Utara 组织能力、非物质环境和文化对在马鲁库北部的X区采取分离动机的绩效的影响
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2947
Edi Sugiono, Moch Iskandarmanto
{"title":"Pengaruh kompetensi, lingkungan non fisik dan budaya organisasi terhadap kinerja apparat melalui motivasi kerja apparat territorial pada X di Maluku Utara","authors":"Edi Sugiono, Moch Iskandarmanto","doi":"10.32670/fairvalue.v5i6.2947","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i6.2947","url":null,"abstract":"Competent human resources with good performance can support organizational success. In this case, this research uses two methods of data analysis, namely descriptive analysis and inferential analysis. In this study, researchers used data collection techniques using questionnaires. The results of this study indicate that competency directly has a positive and significant effect on the work motivation of the Territorial Apparatus. The non-physical work environment directly has a positive and significant effect on the work motivation of the territorial apparatus. Organizational culture directly has a positive and significant effect on the work motivation of the Territorial Apparatus. Competence directly has a positive and significant effect on the performance of the territorial apparatus. The non-physical work environment directly has a positive and significant effect on the performance of the territorial apparatus. Organizational culture directly has a positive and significant effect on the performance of the territorial apparatus. Competence indirectly has a positive and significant effect on the performance of apparatus through work motivation. The non-physical work environment indirectly has a positive and significant effect on the performance of the apparatus through work motivation. Organizational culture indirectly has a positive and significant effect on employee performance through work motivation. Work motivation has a direct and significant positive effect on apparatus performance.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114819550","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh spesialisasi auditor, maturitas utang, konservatisme Akuntansi, dan kualitas laporan keuangan terhadap efisiensi investasi 审计专业、债务风险学、会计保护和财务报告质量对投资效率的影响
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2869
Agitha Rizky Maulina Devi, Agung Praptapa, Yusriyati Nur Farida
{"title":"Pengaruh spesialisasi auditor, maturitas utang, konservatisme Akuntansi, dan kualitas laporan keuangan terhadap efisiensi investasi","authors":"Agitha Rizky Maulina Devi, Agung Praptapa, Yusriyati Nur Farida","doi":"10.32670/fairvalue.v5i6.2869","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i6.2869","url":null,"abstract":"This study aims to determine the effect of auditor specialization variables, debt maturity, accounting conservatism, and the quality of financial reports on investment efficiency practices in property and real estate sector companies. The investment efficiency measurement model is measured by growth opportunity measurements. This type of research is quantitative, using secondary data in the form of annual reports from property and real estate companies listed on the Indonesia Stock Exchange. The results of this study indicate that the variables of auditor specialization and accounting conservatism have a positive and significant effect on investment efficiency, while the financial report quality variable has a positive but insignificant effect on investment efficiency. In addition, the debt maturity variable has a negative and insignificant effect on investment efficiency for property and real estate companies listed on the Indonesia Stock Exchange.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126468636","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Efek Modernisasi Administrasi Perpajakannterhadap KepatuhannWajib Pajak 税收管理的现代化影响了纳税人的合规
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2875
Muhammad Rizky Giffary
{"title":"Efek Modernisasi Administrasi Perpajakannterhadap KepatuhannWajib Pajak","authors":"Muhammad Rizky Giffary","doi":"10.32670/fairvalue.v5i6.2875","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i6.2875","url":null,"abstract":"This study aims to determine the effect of modernization of tax administration on taxpayer compliance at KPP Pratama Bandung Tegallega. This study uses a survey approach with an explanatory method. The data collection technique in this study is primary data by distributing questionnaires to respondents with a total sample of 100 respondents. Sampling in this study using simple random sampling method. The data analysis technique used is Reality Test, Validity, Normality, Regression Coefficient, and Linear Regression 43.4% of taxpayer compliance is influenced by modernization of tax administration, while the rest is influenced by other factors. The hypothesis in this study shows that Ho is rejected and Ha is accepted. From the results of this study, tax modernization has a positive effect on taxpayer compliance.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"153 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127523489","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Factors affecting value industrial sector manufacturing companies registered consumption items on bei from 2018 to 2020 影响价值的因素2018 - 2020年工业部门制造业企业在bei上登记的消费项目
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2893
Sandra Fortuna, Z. Zulfikar
{"title":"Factors affecting value industrial sector manufacturing companies registered consumption items on bei from 2018 to 2020","authors":"Sandra Fortuna, Z. Zulfikar","doi":"10.32670/fairvalue.v5i6.2893","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i6.2893","url":null,"abstract":"The purpose of this study is to investigate how business value is impacted by sound corporate governance, profitability, managerial ownership, institutional ownership, and firm size. A manufacturing firm in the consumer products industry is the focus of this study. The methodology used in this study is quantitative. The use of study variables to test hypotheses is emphasized in the quantitative technique of research. The secondary data used in this study came from the IDX-published summary of the yearly financial statements' outcomes. 43 manufacturing enterprises were chosen as the sample for this study using the purposive sampling method. Multiple linear regression analysis is the statistical technique used to assess statistical hypotheses. According to the study's findings, only one of the two hypotheses was confirmed, and the other was disproved. This study finds that management ownership, profitability, strong corporate governance, and business size have little bearing on the value of a firm, while institutional ownership affects firm value.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129001919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh kepemilikan asing terhadap penentuan Transfer pricing pada perusahaan farmasi 外国所有权对制药公司转移的影响
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2891
Vhika Meiriasari, Kgs. M. Nurkholis
{"title":"Pengaruh kepemilikan asing terhadap penentuan Transfer pricing pada perusahaan farmasi","authors":"Vhika Meiriasari, Kgs. M. Nurkholis","doi":"10.32670/fairvalue.v5i6.2891","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i6.2891","url":null,"abstract":"The purpose of this study was to determine the effect of foreign ownership on transfer prices for pharmaceutical companies in the Indonesian stock market. When a foreign individual or entity owns the majority of a company, they are referred to as foreign shareholders. Instead, Transfer pricing refers to pricing practices that are mutually agreed upon between related parties. There is a special relationship between taxpayers when one taxpayer owns at least 25 percent of another taxpayer and exercises control over that taxpayer, or when two or more taxpayers have the same direct or indirect mandate. This study uses a quantitative approach. 7 sample companies were selected from 10 populations by purposive sampling technique and this study was based on secondary data. Using SPSS 26 and linear regression models for analysis. The results of the study state that foreign ownership has a positive effect on transfer prices","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121871284","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh luas lahan pertanian dan nilai realisasi proyek penanaman modal asing terhadap emisi gas rumah kaca di Kabupaten Batang Jawa Tengah 爪哇中部贾瓦干区对温室气体排放的外国投资项目的广泛影响和实现价值
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2544
Desinta Audia, Nimas Alfiana Raras Saputri
{"title":"Pengaruh luas lahan pertanian dan nilai realisasi proyek penanaman modal asing terhadap emisi gas rumah kaca di Kabupaten Batang Jawa Tengah","authors":"Desinta Audia, Nimas Alfiana Raras Saputri","doi":"10.32670/fairvalue.v5i6.2544","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i6.2544","url":null,"abstract":"The continuous increase in greenhouse gas emissions has a negative impact on climate change. This study aims to determine the effect of agricultural land area and the realized value of foreign investment projects on greenhouse gas emissions as a result of the development of the Batang Integrated Industrial Estate (KITB). Industrial development and economic development are interrelated things. The many positive impacts caused by industrial development are not always realized because of the negative impacts. One of them is the emission of greenhouse gases. This is a quantitative study that employs multiple linear regression analysis with random effects. The results showed that the decrease in agricultural land by 36.8x and the increase in project realization value by 12x had an effect on increasing greenhouse gas emissions. The development of KITB has a positive impact on economic growth and reduces unemployment. However, attention to environmental management should also be implemented from the start of construction, so that the level of air pollution can always be controlled.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"317 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132098149","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh pertumbuhan ekonomi terhadap tingkat kemiskinan dengan pengangguran sebagai mediasi di Probolinggo 经济增长对贫困率的影响,失业率作为一个调解方案
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2531
Rosidatul Halim Najib Putri, I. Yuliana
{"title":"Pengaruh pertumbuhan ekonomi terhadap tingkat kemiskinan dengan pengangguran sebagai mediasi di Probolinggo","authors":"Rosidatul Halim Najib Putri, I. Yuliana","doi":"10.32670/fairvalue.v5i6.2531","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i6.2531","url":null,"abstract":"The problem of poverty is experienced by various countries in the world, both developed countries and developing countries. Poverty is defined as a problem where people are unable to fulfill their needs. Indonesia is a country that has been experiencing poverty problems for a long time. The problem of poverty is influenced by various factors, such as people's income, unemployment, education, location, geography, gender, and environmental location. The purpose of this study was to measure the effect of economic growth on the level of poverty using the unemployment rate as a mediator in the city and district of Probolinggo. This study uses secondary data from BPS Kota and Probolinggo Regency with the variables of poverty, economic growth, and unemployment in 2014–2021 using the Sobel Test method, which utilizes SPSS version 16. The results of this study indicate that economic growth has no significant effect on the poverty rate. The unemployment rate has no significant effect on the poverty rate. And based on Sobel's analysis, it is known that the unemployment rate does not mediate the effect of economic growth on the poverty rate.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"306 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128508510","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Gamer’s loyalty: the role of co-creation value 玩家忠诚度:共同创造价值的作用
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2889
Rivaldi Arissaputra, Ratih Hurrriyati, P. Dirgantari
{"title":"Gamer’s loyalty: the role of co-creation value","authors":"Rivaldi Arissaputra, Ratih Hurrriyati, P. Dirgantari","doi":"10.32670/fairvalue.v5i6.2889","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i6.2889","url":null,"abstract":"This study is a type of investigation into the impact of co-creation value on gamer loyalty. This study aimed to analyze the effect of co-creation value on gamers' loyalty in Indonesia. This case study focuses on the Mobile Legend game players in Indonesia. The survey technique used in data collection was a questionnaire with the measurement using an interval scale. The data collection technique used was purposive sampling, with a total of 345 respondents. The analytical method used in this study was carried out using structural equation modeling (SEM) and partial least squares (PLS) with the help of SmartPLS 3.0 software. The findings show that the co-creation value variable affects gamers' loyalty.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134059614","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The effect of job stress and work-family conflict on Nurses Turnover Intention 工作压力和工作家庭冲突对护士离职意向的影响
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2848
Maharani Ayudhia, A. M. Febrianti
{"title":"The effect of job stress and work-family conflict on Nurses Turnover Intention","authors":"Maharani Ayudhia, A. M. Febrianti","doi":"10.32670/fairvalue.v5i6.2848","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i6.2848","url":null,"abstract":"Turnover the intention of hospital employees, especially nurses, is currently a challenge that is of concern. This study uses a quantitative approach to determine the factors that influence the high turnover intention of nurses. Specifically, the researcher considers the role of job stress and work-family conflict as antecedents of turnover intention. Data were taken through a survey by distributing questionnaires to respondents, with a total sample of 90 nurses. Each item in the questionnaire was measured using a Likert scale with five points. The data obtained were processed using multiple regression analysis with software. The results of this study confirmed the hypothesis proposed by the researcher, that job stress and work-family conflict felt by nurses could increase their intention or desire to leave their job at the hospital. The findings of this study can be used as a consideration and reference for managers, leaders, and supervisors in hospitals to pay attention to the conditions of stress and work-family conflict that are being experienced by employees.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125115608","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh religiusitas, personalitas, dan pertimbangan pasar kerja terhadap minat mahasiswa Akuntansi berkarir di Lembaga Keuangan Syari’ah 宗教信仰、人格化和就业市场对伊斯兰金融机构会计学生利益的影响
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2870
Sasliana Fitri, W. Wahyudin, Yusriyati Nur Farida
{"title":"Pengaruh religiusitas, personalitas, dan pertimbangan pasar kerja terhadap minat mahasiswa Akuntansi berkarir di Lembaga Keuangan Syari’ah","authors":"Sasliana Fitri, W. Wahyudin, Yusriyati Nur Farida","doi":"10.32670/fairvalue.v5i6.2870","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i6.2870","url":null,"abstract":"This study aims to find out how religiosity, personality, and labor market considerations influence the interest of accounting students in having careers in Islamic financial institutions. This study uses primary data obtained through questionnaires. To find representative data, the selection of this research sample used purposive sampling, with a sample of 113 respondents. Data analysis used validity and reliability, descriptive statistical analysis, the classical assumption test, multiple regression analysis, and hypothesis testing. This study uses the Theory of Reasoned Action (TRA) and the Theory of Planned Behavior (TPB), both of which are used to study human action where individual desires and unwillingness are based on behavior. TRA and TPB are formed by three factors, namely: individual attitudes, subjective norms, and behavioral control. The results of this study indicate that religiosity, personality, and labor market considerations have a positive and significant effect on the interest of accounting students in having careers in Islamic financial institutions.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115378998","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信