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<![CDATA[DETERMINAN MINAT NASABAH DALAM MEMILIH PEMBIAYAAN SYARIAH ]]>
<![CDATA[Hertika, Elvira]]>;
<![CDATA[Saiful, Saiful]]>;
<![CDATA[Suranta, Eddy]]>
<![CDATA[ JURNAL FAIRNESS Vol. 6 No. 3 (2016) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v6i3.15134
<![CDATA[The purpose of this research is to determine the influence of knowledge, religious obligation, attitude, social influence and pricing of islamic personal financing toward the intention to use islamic personal financing. This research was conducted on PT Bank BNI Syariah Branch of Bengkulu.The populations of this research were customers who use of Islamic personal financing at PT Bank BNI Syariah Branch of Bengkulu both existing customers or new customers. The data are collected from the questionnaire filled by 89 customers who use the of Islamic personal financing. The data analysis method of this research was processing by SmartPLS.The results show that knowledge an social influence have the positive significant influence toward the intention the customer in choosing the Islamic personal financing. Pricing of islamic personal financing have positive influence while religious obligation, attitude has no influence toward the intention the customer in choosing the Islamic personal financing. The results of this study have implications for more effective strategies can be recommended to attract bank customers to use Islamic personal financing. The findings of this study should be of value to Islamic banks in terms of expanding their customer base. ]]>
<![CDATA[PENENTU KEBIJAKAN DIVIDEN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Prabulana, Rahadian Dopin]]>;
<![CDATA[Saiful, Saiful]]>;
<![CDATA[Suranta, Eddy]]>
<![CDATA[ JURNAL FAIRNESS Vol. 7 No. 1 (2017) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v7i1.15141
<![CDATA[The dividend distribution policy is a difficult financial decision for management. The research objective was to examine the determinants of the Dividend Payout Ratio (DPR) in companies listed on the Indonesian stock exchange. The independent variables used in this study are Free Cash Flow (FCF), Debt Rate (LEVERAGE), Foreign Ownership Level (FOREIGN), Growth Rate (GROWTH), and Company Size (SIZE).The research sample was 62 non-financial companies listed on the Indonesia Stock Exchange using multiple regression analysis. This study is exposed to the problem of classical assumptions, namely data normality and cannot be resolved due to the limitations of the study sample. This study is also affected by the problem of heteroscedasticity so that the hypothesis testing uses weighted least square (WLS).The results showed evidence that FCF, Growth and Size have an effect on dividend payment policies and Leverage and Foreign have no effect on dividend payments. This study shows that investors who expect dividend payments can invest in companies that have a high FCF, large size and low growth, on the other hand, if investors expect a greater investment return, it can be obtained from Capital Gain. This research also shows that agency conflicts related to FCF can be resolved through dividend payments.]]>
<![CDATA[PERBEDAAN PENGHINDARAN PAJAK ANTARA PERUSAHAAN GRUP DAN NON GRUP ]]>
<![CDATA[Fridian, Sonny Agus]]>;
<![CDATA[Kamaludin, Kamaludin]]>;
<![CDATA[Suranta, Eddy]]>
<![CDATA[ JURNAL FAIRNESS Vol. 7 No. 3 (2017) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v7i3.15184
<![CDATA[This purpose of this study was experince the difference tax avoidance between group companies and non-group companies on non-financial companies listed on the Indonesian Stock Exchange (BEI) period 2011-2015, sample in this study amounted to 41 companies. The analysis method used is a mathematical calculation, then the variables have been calculated processed by using SPSS. This study found that there are no differences in tax avoidance between group companies and non-Group companies. Furthermore, this study found that non-group companies are more aggressive in tax planning than a group company.]]>
<![CDATA[ANALISIS PERBEDAAN TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP MATA KULIAH AUDITING 1 (Studi Empiris pada Mahasiswa Program Studi Akuntansi S 1 Universitas Bengkulu, Universitas Muhammadiyah Bengkulu, dan Universitas Terbuka - UPBJJ Bengkulu) ]]>
<![CDATA[Kresnawati, Kresnawati]]>;
<![CDATA[Fachruzzaman, Fachruzzaman]]>;
<![CDATA[Suranta, Eddy]]>
<![CDATA[ JURNAL FAIRNESS Vol. 3 No. 1 (2013) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v3i1.15279
<![CDATA[Auditing 1 is a subject which is given to students of accounting as one of the subjects of expertise. The purpose of this course that students understand about the audit and other assurance services in accordance with the conditions, the environment and business practices, laws and standards in Indonesia. The purpose of this study is to prove and analyze the understanding that there is a material difference between auditing 1 students of Accounting University of Bengkulu (UNIB) and students of Universitas Muhammadiyah Bengkulu Accounting (UMB), between students of UNIB and Student Accounting Accounting Study Program-UPBJJ Bengkulu Open University, as well as between students of UMB Accounting and Accounting students of UTUPBJJ Bengkulu. This study uses primary data, and analyzed using the Independent Sample T Test. Based on calculations in mind that the first hypothesis and the second and third hypotheses t value is greater than the table t and significant, so that Ha is accepted.]]>
<![CDATA[Pengaruh Manajemen Risiko Terhadap Nilai Perusahaan ]]>
<![CDATA[Andina, Ariane Satri]]>;
<![CDATA[Indriani, Rini]]>;
<![CDATA[Suranta, Eddy]]>
<![CDATA[ JURNAL FAIRNESS Vol. 3 No. 2 (2013) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v3i2.15280
<![CDATA[This study investigates the significant impact of ERM programme to firm value and its implication for enterprise itself and also the differences of firm value between ERM’s degree of implementation. ur attention in this study on Indonesia’s non-finance enterprise in order to control for differences that might arise from regulatory and characteristic of market differences across industries. Using finance risk as ERM’s proxies, The test was made into 2 phase by include and exclude size as variable control into a model. The result shows that there is positif significant impact of capital risk to firm value and positive significant risk between credit risk and firm value. We also found that there are differences of firm value between We cant prove the impact of foreign exchange risk, and hedging risk to firm value. We also find that contradictive result when sample is divided based the degree of ERM’s implementation. Resulting of the findings, the authors proposes the identification of specific components and processes of ERM that contribute to firm value and evaluation of added benefit of ERM.]]>
<![CDATA[PENGARUH KEPEMILIKAN MANAJERIAL DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA DENGAN KEPEMILIKAN PENGENDALI SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Khair, Ummul]]>;
<![CDATA[Kamaluddin, Kamaluddin]]>;
<![CDATA[Suranta, Eddy]]>
<![CDATA[ JURNAL FAIRNESS Vol. 5 No. 2 (2015) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v5i2.15304
<![CDATA[Ownership structure is very important because it is closely related to the operational control of the company. From the point of view of the theory of accounting, earnings management is determined by the motivation of the company manager. Different motivations will result in a different amount of earning management, such as the manager who also shareholders of the company with a manager who is not a shareholder and board composition also plays an important role in control of what is done by the executive or the board of directors as well as monitoring the effectiveness of the board of commissioners are affected by some degree of ownership concentration, and the relationship between managerial ownership with earnings quality is interaction by ownership concentration. This study aimed to determine the effect of managerial ownership on earnings quality, the proportion of independent directors on the quality of earnings, the interaction between managerial stock ownership by the controlling stake of the quality of earnings and the interaction between the proportion of independent directors with a controlling stake of the quality of earnings. The research sample using companies listed in Indonesia Stock Exchangein 2009-2011. “The technique of purposive sampling method. “These result indicate that managerial ownership has a negative effect on the quality of earnings, proportion of independent directors has a positive effect on the quality of earnings, the interaction between managerial stock ownership with no controlling shareholding positive effect on earnings and the quality of interaction between the proportion of independent directors with a controlling shareholding positive effect on earnings quality .]]>
<![CDATA[ANALISIS FLYPAPER EFFECT PADA BELANJA DAERAH KOTA DAN KABUPATEN DI INDONESIA ]]>
<![CDATA[Fachruzzaman, Fachruzzaman]]>;
<![CDATA[Suranta, Eddy]]>;
<![CDATA[Martini, Elvi]]>
<![CDATA[ JURNAL FAIRNESS Vol. 5 No. 3 (2015) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v5i3.15310
<![CDATA[The aims of local autonomy is to achieve local independence funding, so that the areas can organize themselves without any central government interference. The direct implications for the implementation of the above is needed great for adequate funding. Local government's main funding source, comes from the PAD and othe PAD which is used to finance all expenditures and development. But in some of the current and multi years funding sources not only from the PAD. Local governments also get help from central government transfers such as Equalization Fund in this case is General Allocation Fund (DAU) The aim of this research is to analyse influences of DAU and PAD’s to district’s spending in Indonesia. The samples of this research are taken from the budget report of Kabupaten/Kota within the Province of Sumatera and Java and used 15 province in the periode 2010-2012. Testing to all hypothesis done with SmartPLS. The results show that DAU and PAD partially as well as collectively have indeed influenced the realisation of budget. Furthermore, we might conclude from the results that there has been a flypaper effect which is showed by the DAU which has higher ability to predict district’s spending than the PAD.]]>
<![CDATA[PENGARUH FINANCIAL DISTRESS DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK : COVID 19 SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Simanjuntak, Esra Putri]]>;
<![CDATA[Suranta, Eddy]]>
<![CDATA[ Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v8i1.3648
<![CDATA[Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh pandemi Covid-19 terhadap penghindaran pajak serta financial distress dan kualitas audit dalam memoderasi hubungan antara pandemi Covid-19 dan penghindaran pajak. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang melaporkan Enviromental, Social, Governance (ESG) dengan periode penelitian 2018-2022. Penghindaran pajak menggunakan proksi book-tax difference, finalncial distress menggunakan variabel dummy dengan menggunakan Altman Z-Score dan kualitas audit menggunakan variabel dummy dari KAP BIG 4 dan Non Big 4. Jumlah perusahaan sebanyak 24 perusahaan dengan total observasi berjumlah 79 observalsi. Hasil penelitian membuktikan bahwa kesulitan keuangan berpengaruh positif terhadap penghindaran pajak, kualitas audit berpengaruh negatif terhadap penghindaran pajak, penghindaran pajak tidak dapat dilakukan oleh perusahaan yang mengalami financial distress pada masa pandemi Covid-19 serta, penghindaran pajak tidak dapat dilakukan pada masa pandemi Covid-19 ketika perusahaan di audit oleh BIG4. Hasil penelitian ini diharapkan memberikan kontribusi bagi pembuat kebijakan dalam upaya melakukan monitoring atas perusahaan yang mengalami financial distress untuk melakukan penghindaran pajak selama masa pandemi Covid-19 serta peran dari KAP untuk membatasi penghindaran pajak yang dilakukan perusahaan pada masa pandemi Covid-19]]>
<![CDATA[PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP BIAYA MODAL EKUITAS ]]>
<![CDATA[jovy, muhammad jovy shidqy]]>;
<![CDATA[Suranta, Eddy]]>;
<![CDATA[Midiastuty, Pratana Puspa]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v6i2.292
<![CDATA[The aim of this research is to examine and obtain evidence regarding the relationship between audit committee characteristics and the cost of equity capital in the banking sector. The dependent variable in this research is the cost of equity and is calculated using the earning price approach method. The independent variables in this research are the characteristics of the audit committee which consist of size, financial expertise, frequency of meetings, proportion of the audit committee that is female and tenure. Then what was used as a sample in this research were banking companies listed on the Indonesia Stock Exchange during the 2015-2021 period with several sample criteria which were determined at the beginning of the research so that the number of observations used in this research was 98 observations with a total of 18 companies. . The research results prove that the size of the audit committee, the frequency of audit committee meetings and the tenure of the audit committee have a positive influence on the cost of equity capital. The audit committee's financial expertise has no influence on the cost of equity capital. The proportion of the audit committee that is female has a negative influence on the cost of equity capital.]]>
<![CDATA[Penyisihan Piutang Tak Tertagih Sebagai Alat Manajemen Laba ]]>
<![CDATA[Midiastuty, Pratana Puspa]]>;
<![CDATA[Fitri, Via Rafiqa]]>;
<![CDATA[Suranta, Eddy]]>;
<![CDATA[Hanafi, Fachruzzaman]]>
<![CDATA[ Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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<![CDATA[The purpose of this study is to prove the effect of earnings thresholds such as loss avoidance and previous years’ earnings, and moderation between previous years’ earnings and tax expenses can decrease bad debt expense. The theory used in this study is the agency theory.The population of this study is firms in non-financial sector listed in Indonesian Stock Exchange from 2014-2017. The method of sample collection used purposive sampling technique. The sample consisted of 79 firms and 316 observations. Data analysis was performed with multiple regression analysis using SPSS. The data used in this study is secondary data obtained from the financial data at website web.idx.id. The results of the study showed that loss avoidance proved can decrease bad debt expense. Previous years’ earnings proved can’t decrease bad debt expense, and tax expenses proved not to moderate the influence of previous years’ earnings and bad debt expense]]>
