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All Journal JABE (Journal of Accounting and Business Education) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Murtianingsih Murtianingsih, Murtianingsih
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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THE IMPLEMENTATION OF FAIR VALUE ON SHORT TERM ASSESMENT OF BIOLOGICAL ASSETS Murtianingsih, Murtianingsih; Setiawan, Anas Hari
Journal of Accounting and Business Education 2016: JABE: VOL. 1, ISSUE 1, SEPTEMBER 2016
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.055 KB) | DOI: 10.26675/jabe.v1i1.6728

Abstract

This study aims to identify and analyze the implementation of fair value and the impact of the use of bases the recognition, measurement, and disclosure of the biological assets with the object of research PT. Malindo Feedmill Tbk which further research is also useful for agriculture companies in managerial decision making. This research is descriptive quantitative concluded based on data and clarify the picture of the implementation of fair value is based on International Accounting Standard (IAS) 41 and perform comparative measurements of biological assets PT. Malindo Feedmill, Tbk based acquisition price. From the results of this study concluded that the difference in the material due to fair value measurement that refers to IAS 41 in determining the market value following the fluctuations of the market, but in IAS 41 does not distinguish between fair value treatment against several categories of biological assets. This is certainly less relevant when applied to some types of biological assets, such as short term biological assets at PT. Malindo Feedmill Tbk.Keywords: biological assets, fair value, historical cost, ias 41
ANALISIS DETERMINAN FAKTOR NILAI PERUSAHAAN Irmawati, Silvi; Murtianingsih, Murtianingsih
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4204

Abstract

Tujuan dilakukannya penelitian ini adalah untuk menguji apakah growth opportunity, intellectual capital, return saham dan profitabilitas mempengaruhi nilai perusahaan. Penelitian ini menggunakan nilai perusahaan sebagai variabel dependen sedangkan variabel independen yang digunakan adalah growth opportunity, intellectual capital, return saham dan profitabilitas. Jenis penelitian ini adalah penelitian kuantitatif asosiatif kausal, dengan menggunakan data sekunder. Dalam penelitian menggunakan populasi perusahaan sektor infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2023. Penentuan sampel menggunakan metode purposive sampling. Total data yang digunakan sebanyak 126 data. Uji analisis regresi linier menggunakan software SPSS 26 yang digunakan sebagai teknik analisis data dalam penelitian. Hasil dari penelitian ini menunjukkan bahwa growth opportunity, return saham dan profitabilitas mempengaruhi nilai perusahaan. Semakin tinggi nilai growth opportunity, return saham dan profitabilitas akan meningkatkan nilai perusahaan. Sementara itu, intellectual capital tidak mempengaruhi nilai perusahaan.
Co-Authors Anas Hari Setiawan, Anas Hari Irmawati, Silvi