Article Per Year (5 Year)
p-Index From 2019 - 2024
5.033
P-Index
This Author published in this journals
All Journal Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Pendidikan Ilmu Sosial MATAPPA: Jurnal Pengabdian Kepada Masyarakat Pedagogik: Jurnal Pendidikan Surya Abdimas GERVASI: Jurnal Pengabdian kepada Masyarakat Bitnet: Jurnal Pendidikan Teknologi Informasi Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Bakti Saintek: Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi SULUH: Jurnal Abdimas Soedirman Economics Education Journal Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Abdimas Pariwisata Pasundan International of Community Services Journal (PICS-J) Jurnal Pengabdian Masyarakat Indonesia Prima Abdika: Jurnal Pengabdian Masyarakat Jumat Ekonomi: Jurnal Pengabdian Masyarakat Asia Pacific Journal of Management and Education(APJME) Jurnal Abdi Masyarakat Indonesia International Journal of Humanities Education and Social Sciences International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education
Slamet Fauzan
UNIVERSITAS NEGERI MALANG
Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : International Journal of Accounting

 1 
Analysis of Differences in Measurement of Fair Value and Historical Value of Biological Assets on Income Smoothing (Study on Agricultural Companies in Southeast Asia And Australia) Nopfiana Lestari; Satia Nur Maharani; M Slamet Fauzan
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.366 KB) | DOI: 10.32535/ijafap.v3i3.955

Abstract

Biological assets are assets of living things in the form of animals and plants. There have been various debates regarding the measurement of biological assets. The debate is related to the use of fair value and historical value in measuring biological assets. Historical value is considered less relevant because it does not reflect present value, while fair value is not considered as expected because it causes fluctuations in earnings and retains manipulation. This study aims to analyze the effect of fair value and historical value measurements on biological assets on income smoothing and the tendency of earnings manipulation in companies that use fair value. The results of different tests show that there is not enough evidence to state that companies that use fair value tend to have higher income smoothing than companies that use historical value. Based on the results of this study, it is suggested that investors should not only focus on company profits but also use other considerations such as future economic conditions, management performance, and government regulations.
The Effect of Corporate Governance and Financial Health on The Value of Companies Registered in Indonesia Stock Exchange Suaibatul Fitriyah; Makaryanawati Makaryanawati; Slamet Fauzan
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.343 KB) | DOI: 10.32535/ijafap.v3i2.837

Abstract

The main goal to be achieved by a company is to increase its value. Having high company value, the owners will gain higher prosperity. Company value is a particular condition achieved by a company reflected in the stock market price. Strategies to increase it are important. This study aims to determine the effect of corporate governance (X1) on company value (Y) and to determine conditions of financial health (X2) on company value (Y). This research is an associative type of hypothesis testing. Companies used in this study are those listed in the Indonesia Stock Exchange during the 2014-2017 period. The sample selections use purposive sampling with the criteria that the companies are CGPI participants and not engaged in finances with 29 companies as the samples. The analysis technique used is multiple regression. The results of the study show that: 1) good corporate governance does not affect the company value. 2) The condition of financial health has a positive effect on company value. The limitation in this study is the lack of research samples, because there are very few companies that participate in the CGPI ranking program. The results of this study are expected to be used as a reference for future researches, besides that research related to corporate governance should use measurements or other indicators to obtain different results.
Co-Authors Abdul Khafit Adam Gumilang Rahmawan Agfia Fauziatul Ulfa Alby Aruna Alfini Afiyah Andro Agil Nur Rakhmad Andryani Andryani Anin Dyah Luthfiani Anugrahani, Inanda Shinta Avif Nur Aida Aulia Ayuneng Indah Moliani Ayuneng Indah Moliani Cipto Wardoyo Dhika Putri Diani Feralia Rahmadani Djumiko Djumiko Dudung Ma'ruf Nuris Eka Putri Surya Farida Yanti Fery Dwi Candra Hesti Yuliasari Ica Purnamasari Ila Karunia Ayi Nabila Immatus Sima Ar Rokhman Iqbal Herdiansyah Irma Meiliana Juniesha Tanaya Putri Khilmatul Mauludah Kurniawan Kurniawan, Dediek Tri Linda Shinta Devi Makaryanawati Maulida Dwi Rahmawati Medita Wilda Wulandari Mohamad Yusuf Kurniawan Muhammad Jailani Nadila Sherine Febrianti Nanda, Hanjar Ikrima Noor Faresi Putra Nopfiana Lestari Puji Handayati, Puji Purbo Nugroho Putri Puspitasari Putri Sasya Wilujeng Putri, Dhika Maha Qorina Nadiva Fahira Qurrota Akyun Riszki Ameliyah Rizky Firmansyah Safira Azzahra Satia Nur Maharani Sheila Febriani Putri, Sheila Febriani Sheila Wina Surya Fil Alam Shinta Agustina Suaibatul Fitriyah Sulastri Talitha Shirleen Almira Zulaikha Tasya Az Zahra Khadijah Wafaretta, Vega Wahyu Fahmisyah Widyana Rahma Cahyani Winda Aulia Wiwik Wahyuni Wiwik Wahyuni Woldy Zulov Yongki Teguh Yongky Teguh Yongky Teguh Setiaji Yongky Teguh Setiaji Yongky Teguh Setiaji