Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan最新文献_第10页

The effect of government accounting standards, utilization of information technology, and accounting internal control on the quality of financial reports with organizational commitments as moderating variables 政府会计准则、信息技术运用和会计内部控制对财务报告质量的影响，以组织承诺为调节变量

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-11-25 DOI: 10.32670/fairvalue.v5i4.2788

D. Indriyani, Ratna Mappanyukki

{"title":"The effect of government accounting standards, utilization of information technology, and accounting internal control on the quality of financial reports with organizational commitments as moderating variables","authors":"D. Indriyani, Ratna Mappanyukki","doi":"10.32670/fairvalue.v5i4.2788","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i4.2788","url":null,"abstract":"This study identifies the effect of applying government accounting standards; implement the information technology; and internal control system of accounting on the quality of financial reports with the moderating variable is organizational commitment. The study implemented a quantitative approach with a purposive sampling technique on 100 respondents of the State Civil Apparatus within the Ministry of Religion that comprises 53 central employees and 47 provincial employees. Collecting primary data was conducted by filling out a questionnaire. Hypothesis testing utilized bootstrapping procedure. The results showed that the application of government accounting standards is accrual based; Utilization of Information Technology; and Accounting Internal Control have positive and significant influences on the Quality of Financial Reports. Then, organizational commitment does not act as moderation to the influence between the application of government accounting standards and the quality of financial reports. However, organizational commitment can moderate the influence between the use of information technology and the quality of financial reports, internal control and the quality of financial reports significantly.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128904016","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: 1

Pengaruh profitabilitas, ukuran perusahaan dan kebijakan dividen terhadap nilai perusahaan 盈利能力、企业规模和股息政策对企业价值的影响

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-11-25 DOI: 10.32670/fairvalue.v5i4.2614

Irnawati Sakinah, A. Hendrani

引用次数: 0

Pengaruh kompleksitas pajak, pemeriksaan pajak dan sanksi pajak terhadap kepatuhan wajib pajak 税收复杂性、税收审查和税收制裁对纳税人合规的影响

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-11-25 DOI: 10.32670/fairvalue.v5i4.2616

Selin Primasari, A. Hendrani

引用次数: 0

Analisis customer engagement terhadap mobile e-sport gamer’s loyalty 分析用户粘性对移动电子竞技玩家忠诚度的影响

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-11-25 DOI: 10.32670/fairvalue.v5i4.2604

Rivaldi Arissaputra, A. Helmi, Meydia Hasan, Senna Rahma Amelia

引用次数: 0

Pengaruh kualitas produk, diskon harga, dan Promosi terhadap keputusan pembelian 产品质量、价格折扣和促销决策的影响

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-11-25 DOI: 10.32670/fairvalue.v5i4.2719

Risma Herdian, D. M. Puspitasari

{"title":"Pengaruh kualitas produk, diskon harga, dan Promosi terhadap keputusan pembelian","authors":"Risma Herdian, D. M. Puspitasari","doi":"10.32670/fairvalue.v5i4.2719","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i4.2719","url":null,"abstract":"Competition between retail store owners is now unavoidable because many companies are competing to increase market share and reach new customers. This study aims to determine the effect of product quality, discounts, and promotions on purchasing decisions: an empirical study on Griya Department Stores. The method used in this study is multiple regression analysis. The data used is primary data collected through collecting questionnaires from 100 Griya Department Store customers. Empirical investigations show that product quality and promotional power have a strong influence on purchasing decisions. While the price discount has no relationship with the purchase decision, Good product quality accompanied by proven promotional power strengthens the customer's decision to buy. High price discounts do not always affect the customer's decision to buy the product. This research is useful for encouraging department store management to pay attention to their promotions so that they are right on target and reach their market. Excellent product quality, management must pay attention to give customers confidence that they are purchasing from the right place.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115385286","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: 1

Pengaruh struktur modal, ukuran perusahaan, pertumbuhan perusahaan, dan profitabilitas terhadap harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia 资本结构、企业规模、企业增长率和企业盈利能力对印尼证券交易所上市制造公司股票价格的影响

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-11-25 DOI: 10.32670/fairvalue.v5i4.2685

Linda Evania, Maria Goreti Kentris Indarti

引用次数: 0

Pengaruh pengetahuan pajak, kualitas pelayanan, dan sanksi pajak terhadap kepatuhan wajib pajak bumi dan bangunan di Kecamatan Cakung 税收知识、服务质量和税收制裁对区域税收和建筑合规的影响

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-11-25 DOI: 10.32670/fairvalue.v5i4.2601

Amelia Yuniar, W. Saputra

{"title":"Pengaruh pengetahuan pajak, kualitas pelayanan, dan sanksi pajak terhadap kepatuhan wajib pajak bumi dan bangunan di Kecamatan Cakung","authors":"Amelia Yuniar, W. Saputra","doi":"10.32670/fairvalue.v5i4.2601","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i4.2601","url":null,"abstract":"This study aims to obtain empirical evidence regarding the Effect of Tax Knowledge, Service Quality, and Tax Sanctions on Land and Building Taxpayer Compliance in Cakung District. The study used a quantitative approach as a method of collecting data on respondents. The population in the study was 94,244, the number of respondents was 100 people based on the Slovin formula, data processing using Statistical Product and Service Solutions (SPSS). The research began in June by asking Bapenda for data, then distributing and filling out questionnaires began in July 2022. The results of the study show that Tax Knowledge, Service Quality, and Tax Sanctions simultaneously affect Land and Building Taxpayer Compliance in Cakung District. Tax knowledge has a positive effect on Land and Building Taxpayer Compliance in Cakung District, high knowledge causes a high level of compliance. Service quality has a positive effect on Land and Building Taxpayer Compliance in Cakung District, safe and comfortable buildings and good communication from the tax authorities increase compliance. Tax sanctions have a positive effect on the Compliance of Land and Building Taxpayers in Cakung District, because they become a deterrent effect and are considered reasonable, so that Taxpayers prefer to comply. It is hoped that taxpayers will instill high compliance and awareness because taxes play an important role in the development of the country, so that we will jointly participate in the welfare of the country.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122696425","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: 1

Mendeteksi financial distress perusahaan sektor ritel go public di Indonesia menggunakan model grover

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-11-25 DOI: 10.32670/fairvalue.v5i4.2615

Cahyo Randi Miftahul Ihsan, A. Hendrani

{"title":"Mendeteksi financial distress perusahaan sektor ritel go public di Indonesia menggunakan model grover","authors":"Cahyo Randi Miftahul Ihsan, A. Hendrani","doi":"10.32670/fairvalue.v5i4.2615","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i4.2615","url":null,"abstract":"Financial performance greatly determines the growth and development of a company. If financial performance declines, it can result in the company being in a state of financial distress. Financial distress is an early warning for companies before they are in a position of bankruptcy. The purpose of this study was to examine whether each variable in the Grover model can affect financial distress. The independent variables used in this study are Working capital to Total assets, Earnings before interest and taxes to Total assets, Return on Assets. This type of research is causality research with regression analysis and uses secondary data from the retail sector obtained on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This study used 25 companies with a total data of 75 as data samples with the sample selection procedure carried out by applying the purposive sampling method. The results of this study indicate that the variables Working capital to Total assets, Earnings before interest and taxes to Total assets, Return on Assets simultaneously affect financial distress. The variables Working capital to Total assets and Earnings before interest and taxes to Total assets have a positive effect on financial distress, while Return on Assets has a negative effect on financial distress.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"193 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121110620","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

Hubungan Stres Kerja dan Kepuasan Kerja yang dimediasi beban kerja pasca pandemi Covid-19 就业压力关系与工作满意度协调协调后Covid-19大流行

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-11-25 DOI: 10.32670/fairvalue.v5i4.2690

Putu Ari Pertiwi, Sanjiwani, Ni Kadek, Nonik Rasminingsih, Wayan Sucipta Wibawa, Universitas Mahasaraswati Denpasar, Info Artikel

{"title":"Hubungan Stres Kerja dan Kepuasan Kerja yang dimediasi beban kerja pasca pandemi Covid-19","authors":"Putu Ari Pertiwi, Sanjiwani, Ni Kadek, Nonik Rasminingsih, Wayan Sucipta Wibawa, Universitas Mahasaraswati Denpasar, Info Artikel","doi":"10.32670/fairvalue.v5i4.2690","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i4.2690","url":null,"abstract":"COVID-19 is a big pandemic that the world is facing. Health organizations are currently in the spotlight. One of them is the organization of the hospital as the main public health service. The front guard of the hospital is a professional nurse. The research objective was to analyze the effect of work stress on job satisfaction with mediation, namely workload at Ari Canti Hospital, Ubud. This research is a quantitative approach, involving a population of 110 nurses selected using a simple random sampling technique. Path analysis is used as an analytical method. Interviews and questionnaires are used as a way of collecting data. The basic theory that underlies the research is the job demands-resources theory. The results of the booking study state that job stress has a significant negative effect on job satisfaction, while the same workload has a clear negative effect on job satisfaction. Workload mediates the effect of job stress on job satisfaction. Mediation is essentially complementary mediation. Workload strengthens the effect of work stress on job satisfaction.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130926844","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

Gaya kepemimpinan yang efektif pada Generasi X dan Generasi Millenials 有效的领导方式的X一代和千禧年一代

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-11-25 DOI: 10.32670/fairvalue.v5i4.2562

Sarah Sentika, Winda Gafrilia Prianka, Muhammad Syakib Asqalani Rifai, Sandra Rusinzika

{"title":"Gaya kepemimpinan yang efektif pada Generasi X dan Generasi Millenials","authors":"Sarah Sentika, Winda Gafrilia Prianka, Muhammad Syakib Asqalani Rifai, Sandra Rusinzika","doi":"10.32670/fairvalue.v5i4.2562","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i4.2562","url":null,"abstract":"It is difficult to manage human resources across generations within an organization. This study aims to analyze leadership styles that are suitable for generation X and millennials, where the independent variables consist of transformational leadership (X1), ethical leadership (X2), and servant leadership (X3), while motivation is the dependent variable (Y). This research is descriptive because it examines and analyzes a problem or phenomenon. This study's sample consists of MSME actors from Bandung and Sumedang from the X and Millennial generations. The results of this study indicate that the most appropriate leadership style in generation X, based on the order of the average score, is ethical leadership (86.49%), transformational leadership (84.94%), and servant leadership (85.77%), while the most suitable leadership styles for the millennial generation, based on the order of the average score, are ethical leadership (93.82%), transformational leadership (90.05%), and servant leadership (85.56%). Even though the order of leadership styles between generation X and millennials is the same, there are differences in the highest average score in the Ethical Leadership variable indicator.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"223 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113987819","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