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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) AFRE Accounting Financial Review Jurnal Riset Bisnis dan Manajemen Tirtayasa Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Riset Akuntansi Kontemporer JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Kebijakan Pembangunan Daerah : Jurnal Penelitian dan Pengembangan Kebijakan Pembangunan Daerah Jurnal Ekonomi Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement PEKBIS International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Pengabdian Dinamika
Yazid, Helmi
Universitas Sultan Ageng Tirtayasa
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

 1 
EFEK MODERASI KEBIJAKAN DIVIDEN DAN KEPEMILIKAN INSTITUSIONAL PADA HUBUNGAN TAX AVOIDANCE DAN NILAI PERUSAHAAN: (Studi Empiris pada Perusahaan Indeks LQ45 periode 2015-2019) Dhani Wirianto; Helmi Yazid; Agus Sholikhan Yulianto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.487 KB) | DOI: 10.32670/fairvalue.v4i5.680

Abstract

This study was conducted to review the relationship between firm value and tax behavior byincluding dividend policy and institutional ownership as moderating variables. The object ofresearch is the companies that are members of the LQ45 index for the 2015-2019 period witha total sample of 9 companies. Data analysis used descriptive analysis and verificationanalysis through the Moderated Regression Analysis (MRA) test. The results obtained thattax avoidance has no effect on firm value, dividend policy is proven to be a moderatingvariable that can weaken the relationship between tax avoidance and firm value, andinstitutional ownership cannot provide a moderating effect on the relationship between taxavoidance and firm value. This study suggests that LQ45 index companies increase theportion of the dividend policy given, so as to increase investor interest in the company'sshares, in addition to looking at the value of their profits. Further research is suggested toreturn to using institutional ownership as a moderating variable because in this study it wasfound to have the potential to be a moderating on firm value.
The effect of fraud diamond and financial stability on fraudulent financial statement with anti fraud as a moderating variable Ujang Sutisna; Helmi Yazid; Tri Lestari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.791 KB) | DOI: 10.32670/fairvalue.v4i12.1783

Abstract

The purpose of this study was to determine the effect of fraud diamond and financial stability on fraudulent financial statement with anti-fraud as a moderating variables in banking companies listed on the Indonesia stock exchange 2016-2020. The sample used in this study is 28 companies. The data used is secondary data. The data analysis technique used is quantitative. Structural Equation Modeling is used as an analysis with the help of Smart SPSS software version 25. The results in this study indicate that pressure has no effect on fraudulent financial statements, opportunity has no effect on fraudulent financial statements, rationalization has effect on fraudulent financial statements, ability has no effect on fraudulent financial statements, financial stability has effect on fraudulent financial statements, anti-fraud has not moderate the relationship between pressure on fraudulent financial statements, Anti- fraud has not moderate the relationship between opportunity and fraudulent financial statements, Anti-fraud moderates the relationship between rationalization and fraudulent financial statements, Anti-fraud does not moderate the relationship between ability and fraudulent financial statements, Anti-fraud moderates the relationship between financial stability and fraudulent financial statements.
The mediation role of RKA-SKPD review on the effect of effectiveness of government internal supervisory apparatus (APIP) and competence of regional financial management officials on budgetary planning Hasna Maharani; Helmi Yazid; Agus Sholikan Yulianto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i2.2058

Abstract

The purpose of this study was to analyze The Mediation Role of RKA-SKPD Review On The Effect of Effectiveness of Government Internal Supervisory Apparatus (APIP) and Competence of Regional Financial Management Officials on Budgetary Planning. The population in this study were 116 Government Internal Supervisory Apparatus (APIP) who worked in Regional Government Organizations (OPD) Serang Regency. The data used is secondary data. The data analysis technique used is quantitative. Structural Equation Modeling is used as an analysis with the help of Smart PLS software version 3.3.3. The results in this study indicate that The effectiveness of APIP and Competency of PPKD have a significant positive effect on Budgeting Planning and RKA-SKPD Review on APIP in Regional Government Organizations (OPD) Serang Regency. Budgeting Planning has a significant positive effect on the RKA-SKPD Review on APIP in the Regional Government Organization (OPD) of Serang Regency. The RKA-SKPD review can mediate the effect of APIP Effectiveness and PPKD Competence on Budgeting Planning on APIP in Local Government Organizations (OPD) Serang Regency.
Co-Authors Aan Khurosani Abbas, Dirvi Surya Agus Mulyono Agus Sholikan Yulianto Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ajeng Hartati Aldo Devano Alfina Bunga Assyaukanie Alfina Bunga Assyaukanie Alifia Nuraeni Mardini Alifia Nuraeni Mardini Amsori Mahsusi Amsori Mahsusi Ayaturohman Ayaturohman Ayu Regina Cahyawati Bastian, Elvin Bastian, Elvin Dadan Darmawan Dadan Ramdhani Daning Ayu Ningsih Dhani Wirianto Dilla Ayu Ristanti Dilla Ayu Ristanti Dzakiyyah Huuriyatun Nisah Elvin Bastian Enang Sumarna Ersyi Syaula Ewing Yuvisa Ibrani Fadya Aprilia Farasya Nabila Farhah Kamylya Rahmah Fikri Widyansyah Fikri Widyansyah Firdaus, Dodi Fitriyah Nurhidayah Gina Mega Dwi Cahya Haerul Ikhsan Hangtuah, Frenky Yosua Hasna Maharani Hesti Widyani Hesti Widyani Iis Ismawati Iis Sobariah Imam Abu Hanifah Ismawati, Iis Lia Uzliawati Lindawati Lindawati Marsha Azzahra Meilani Sri Ayuningsih Meutia Meutia Mochamad Naufal Alawiyansyah Muhamad Habib Anwar Fatwari Muhamad Habib Anwar Fatwari Muhamad Taqi Muhammad Annas Sudadi Muhammad Hafizh Fauzan Muhammad Hafizh Fauzan Muhammad Taqi Nasrullah, Nasrullah Neneng Fathiah Nesih Nesih Nuke Nugraha Nurhaelis, Elis Nusroh Milati Olivia Monica Putri Mutira Qodriyat, Yodi Ero Ramdhani, Dadan Ratih Purnamasari Rohmanullah, Ido Roza Mulyadi Sanusi, Fauji Selfi Maharani Siti Hartati Itaqi Taqi, Muhamad Tinka Vedyra Jotha Tisna Wahyu Vernanda Tri Lestari Tubagus Ismail Ujang Sutisna Ulfa Khairunnisa Vatya Almanda Putri Wawan Ichwanudin Wiyantoro, Lili Sugeng Wiyantoro, Lili Sugeng Yan, Chen Yanti Yanti Yeni Anggriani Yunita Sari Zahroh Atiqah