https://journal.ikopin.ac.id/index.php/fairvalue/issue/feed 2024-10-18T21:42:23-05:00 M. Ardi Nupi Hasyim akuntansi@ikopin.ac.id Open Journal Systems Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan https://journal.ikopin.ac.id/index.php/fairvalue/article/view/4812 2024-10-16T03:20:12-05:00 Diva Aulia Ni'masari diva.23430@mhs.unesa.ac.id Pinky Permata Sari pinky.23191@mhs.unesa.ac.id

<p>This research examines the relationship between the financial ratios ROE, CR, and DER with the stock price in the Indonesian telecommunication industry. Using data from 2019 through 2023 for selected telecommunication companies listed on IDX, the study applies descriptive statistics and regression analysis to see the impact of these ratios on the movement of stock prices. The findings also show that ROE has a positive significant influence on stock prices, while the Debt-to-Equity Ratio negatively affects the prices of stocks. On the contrary, the Current Ratio does not significantly affect stock prices. In this regard, investors-especially from the middle class-should give more emphasis to profitability and leverage ratios as key elements in investment decisions in telecommunication stocks.</p>

2024-08-25T00:00:00-05:00 Copyright (c) 2024 Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan https://journal.ikopin.ac.id/index.php/fairvalue/article/view/4817 2024-10-18T21:42:23-05:00 Eka Setiajatnika ekasetiajatnika@ikopin.ac.id Sintya Paulina sintyapau02@gmail.com Toufiq Agung Pratomo Sugito Putra toufiq_agung@ikopin.ac.id

<p><em>This research aims to analyse the influence of audit delay and debt default on going concern audit opinion. This research was conducted on property companies listed on the Indonesia Stock Exchange from 2021 to 2023. Companies that have gone public must publish the results of their independent audits to internal and external users.&nbsp; One of the focuses of an independent audit is to assess the company's business continuity (going concern). However, in reality, independent audits carry out audit delays and debt defaults, ultimately affecting the provision of opinions. </em><em>Based on research results, many property and real estate companies in Indonesia experienced audit delays and debt defaults which caused the companies to receive going concern audit opinions, and several companies were even threatened with delisting from the IDX. Apart from that, the research results also show that audit approach and debt default have a partial and simultaneous effect on audit opinion.</em></p>

2024-08-25T00:00:00-05:00 Copyright (c) 2024 Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan