{"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}
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}
{"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}
{"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}
{"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}
{"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}
{"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}
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}
{"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}
{"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}