Application of Asset Revaluation by the Public Assessment Office: A Reflection of Sharia Accounting, Shari’ah Enterprise Theory

Musthafa, Tatang Fatah; Triyuwono, Iwan; Adib, Noval

doi:10.29040/ijebar.v4i03.1281

Cited by 6 publications

(8 citation statements)

References 4 publications

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“…Sharia compliance is a manifestation of the fulfillment of all sharia principles in an institution that has the characteristics, integrity and credibility of a sharia bank. This hypothesis is in line with the Sharia Enterprise Theory which is very suitable for economic systems that contain sharia values, one of which is sharia banking (Musthafa et al, 2020). Based on the research results of Setiawan (2020), it is stated that Sharia Compliance has a positive effect on Islamic Social Reporting.…”

Section: The Effect Of Sharia Compliance On Islamic Social Reportingmentioning

confidence: 54%

“…In this research, Sharia Enterprise Theory (SET) assesses how the principles, Sharia Supervisory Board (SSB), and Sharia Compliance are applied to Islamic Social Reporting (ISR) disclosures, because basically Islamic-based companies should carry out social obligations appropriately and relevantly. Therefore, Sharia Enterprise Theory is very compatible with economic systems that contain Islamic values, one of which is sharia banking (Musthafa et al, 2020).…”

Section: Sharia Enterprise Theory (Set)mentioning

confidence: 99%

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The Effect of Sharia Supervisory Board Characteristics and Sharia Compliance on Islamic Social Reporting Disclosure (Financial Performance as a Moderating Variable)

Ulvatiani,

Fakhruddin,

Kusbandiyah

et al. 2024

MINISTAL

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The purpose of this study was to examine the effect of characteristics of the sharia supervisory board and sharia compliance on Islamic Social Reporting reporting with financial performance as a moderating variable on sharia compliance. The type of quantitative research with the sample used in this research is Sharia Commercial Banks in 2017-2022 with a total 80 samples. This study uses three stages of data analysis to determine the most appropriate multiple linear regression model. The tests carried out consisted of the Hausman test, the Breusch and Pagan multiplier test, and the Chow test. Based on these three models, it shows that this study will use the ordinary least square model. Then the diagnostic test, namely normality test, multicollinearity, heteroscedasticity.

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Section: The Effect Of Sharia Compliance On Islamic Social Reportingmentioning

confidence: 54%

Section: Sharia Enterprise Theory (Set)mentioning

confidence: 99%

The Effect of Sharia Supervisory Board Characteristics and Sharia Compliance on Islamic Social Reporting Disclosure (Financial Performance as a Moderating Variable)

Ulvatiani,

Fakhruddin,

Kusbandiyah

et al. 2024

MINISTAL

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“…Kantor Jasa Penilai Publik (KJPP) wajib memenuhi ketentuan Standar Penilaian Indonesia (SPI) dalam melakukan penilaian maupun revaluasi yang dalam proses pelaksanaannya terdapat tiga pendekatan (Musthafa, Triyuwono, & Adib, 2020).…”

Section: Value Of the Firmunclassified

Dampak Rasio Keuangan Dan Good Corporate Governance Terhadap Nilai Perusahaan

Apriana

Ruslim

2021

JMK

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This study aims to examine the effect of financial ratios (liquidity, profitability, and free cash flow) and good corporate governance (independent board of commissioners) on firm value by using time-series data of property and real estate companies listed in Indonesia Stock Exchange in the period of 2015-2019. The samples of this study were 33 firms (165 observations). The method used in this study is multiple panel data regression analysis using E-Views 10.0 software. Firm value is measured by Tobin’s Q, liquidity is measured by current ratio, profitability is measured by return on equity, free cash flow is measured by free cash flow ratio, and independent board of commissioners is measured by independent commissioners ratio. The results show that liquidity and free cash flow significantly influence firm value, but profitability and independent board of commissioners do not have any significant influence on firm value. Penelitian ini bertujuan untuk menguji pengaruh rasio keuangan (liquidity, profitability, dan free cash flow) dan good corporate governance (independent board of commissioners) terhadap firm value dengan menggunakan data time-series pada perusahaan property dan real estate yang terdaftar di BEI periode 2015-2019. Sampel pada penelitian ini berjumlah 33 perusahaan (165 observasi). Metode yang digunakan dalam penelitian ini adalah panel data regression analysis menggunakan software E-Views 10.0. Firm Value diukur menggunakan Tobin’s Q, liquidity diukur menggunakan current ratio, profitability diukur menggunakan return on equity, free cash flow diukur menggunakan free cash flow ratio, dan independent board of commissioners diukur menggunakan independent commissioners ratio. Hasil penelitian menunjukkan bahwa liquidity dan free cash flow berpengaruh signifikan terhadap nilai perusahaan, tetapi profitability dan independent board of commissioners tidak berpengaruh signifikan terhadap firm value.

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“…(Fathmaningrum & Yudhanto, 2019;Nailufaroh, 2019). Revaluation of property and equipment will sustain and foster economic growth during the pandemic (Musthafa et al, 2020;Seng & Su, 2010). However, there may be better options than a company's choice to revalue physical assets for the institution.…”

Section: Introductionmentioning

confidence: 99%

Does Accounting Information Become Pertinent to Asset Revaluation Decision?

Teruni¹,

Qadri

Putra³

et al. 2022

JAP

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ABSTRACTThis research aims to examine whether accounting information proxied by fixed asset intensity, financial leverage, and liquidity affect fixed asset revaluation decisions in the manufacturing sector in Indonesia. The study used the purposive sampling method with 80 firm-year observations derived from 20 chosen companies using logistic regression and generalized effect estimation analysis with panel data. The pooled data found a positive association between fixed asset intensity and fixed asset revaluation, a positive association between financial leverage and fixed asset revaluation, and a negative relationship between liquidity and fixed asset revaluation. This study found that public firms revaluing their fixed asset can provide more relevant accounting information for users of financial statements. The research implies that fixed asset revaluation improves a firm's borrowing capacity and capital structure.ABSTRAKPenelitian ini bertujuan untuk menganalisis apakah informasi akuntansi yang diukur melalui intensitas perolehan aset tetap, leverage, dan likuiditas akan mempengaruhi keputusan revaluasi aset tetap pada perusahaan sektor manufaktur di Indonesia. Penelitian ini menggunakan metode purposive sampling untuk mengumpulkan data dari 80 perusahaan-tahun yang dianalisis melalui regresi logistik data panel dan regresi efek rerata populasi. Hasil penelitian ini menunjukkan bahwa intensitas pembelian aset tetap dan financial leverage berpengaruh positif signifikan terhadap keputusan revaluasi aset, sedangkan likuiditas berpengaruh negatif terhadap keputusan revaluasi tersebut. Selain itu, diperoleh kesimpulan bahwa emiten yang merevaluasi aset tetapnya akan meningkatkan kualitas informasi akuntansi yang bermanfaat bagi pengguna laporan keuangan. Implikasi dari penelitian ini adalah perusahaan yang melakukan revaluasi aset tetap akan meningkatkan kapasitas struktur permodalannya.

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Application of Asset Revaluation by the Public Assessment Office: A Reflection of Sharia Accounting, Shari’ah Enterprise Theory

Cited by 6 publications

References 4 publications

The Effect of Sharia Supervisory Board Characteristics and Sharia Compliance on Islamic Social Reporting Disclosure (Financial Performance as a Moderating Variable)

The Effect of Sharia Supervisory Board Characteristics and Sharia Compliance on Islamic Social Reporting Disclosure (Financial Performance as a Moderating Variable)

Dampak Rasio Keuangan Dan Good Corporate Governance Terhadap Nilai Perusahaan

Does Accounting Information Become Pertinent to Asset Revaluation Decision?

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