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All Journal JURIDIKDAS (Jurnal Riset Pendidikan Dasar) At-Tawassuth: Jurnal Ekonomi Islam Jurnal Akuntansi dan Keuangan JAKED Jurnal Fairness Jurnal Economic Edu Kreativasi: Journal of Community Empowerment Sriwijaya Accounting Community Services Jurnal Akuntansi
Novita Sari
UNIVERSITAS BENGKULU
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Jurnal Fairness

 1 
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN Novita Sari; Bunga Putri Praselia
JURNAL FAIRNESS Vol. 13 No. 3 (2023): Vol. 13 No. 3 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i3.32547

Abstract

Financial performance is a measure of the extent to which an entity or company achieves its financial and operational goals. Operational activities in a banking can be seen from the financial conditions in a period, both in terms of collecting funds and distributing funds. This research aims to determine the effect of managerial ownership, institutional ownership, and audit committee on financial performance using banking companies from 2016-2022. This research uses secondary data. The sample used in this research was 36 companies with 252 observations. The results of this research indicate that the managerial ownership variable has a positive effect on financial performance. Meanwhile, institutional ownership and audit committee have no effect on financial performance. The implications of this research for investors and future researchers are that it can be used as material for consideration by management, shareholders, investors and other interested parties in making investment decisions and policies, so that it can produce optimal investment and it is hoped that the results of this research can become a reference. in subsequent research with similar research. Based on the results of this research, it is recommended that future researchers can increase the research sample by increasing the number of samples by increasing the number of companies or increasing the number of years of observation.
PENGARUH SISTEM PENGUKURAN KINERJA, SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL Hany Indah Pratiwi; Novita Sari
JURNAL FAIRNESS Vol. 11 No. 1 (2021)
Publisher : UNIB Press

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Abstract

This study aims to determine how the influence of the Performance Measurement System, the Reward System of PT.POS Indonesia, Bengkulu Province. There is a decrease in the competitiveness and quality of managers in improving the quality of PT POS INDONESIA.Using primary data obtained by distributing questionnaires to all financial managers. Data were analyzed using multiple regression analysis using the SPSS Statistics 24 program. The results of this study indicate that the Performance Measurement System and Rewards System of PT POS INDONESIA Bengkulu Province has a positive effect on managerial performance. Based on these results, this research can be used as material for consideration or suggestions for PT POS Indonesia Bengkulu Province in order to maintain its managerial quality in order to compete with other shipping services.
PENGARUH SIKAP DAN PERSEPSI KONTROL PERILAKU TERHADAP NIAT WHISTLEBLOWING DENGAN PERSEPSI DUKUNGAN ORGANISASI SEBAGAI VARIABEL MODERASI Novita Sari; Fransiska junita
JURNAL FAIRNESS Vol. 13 No. 2 (2023): Vol. 13 No. 2 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i2.37099

Abstract

Whistleblowing is an act of reporting fraud or violations committed by internal or external parties within an organization, Whistleblowing has an important role in disclosing fraud. This study aims to examine employee attitudes and perceptions of behavior control that affect whistleblowing intentions and perceptions of organizational support can be a moderating variable for attitudes and perceptions of behavior control. The sample in this study were employees of the Bengkulu City Tax Service Office. The data used in this study are primary data. The data collection method used purposive sampling technique and this study used a quantitative. Data were analyzed using multiple linear regression using SPSS software. The results showed that attitudes has effect on employee intentions and perceptions of behavior control has no effect on employee intentions in whistleblowing. Organizational support not have a moderating effect on attitudes, but has a moderating effect on perceptions of behavioral control on whistleblowing intentions.
Co-Authors Annisyah Annisyah Ayudho Selviani Bunga Putri Praselia Darman Usman Dri Asmawanti-s Emilyan Inzar Fachruzzaman - Fransiska junita Hany Indah Pratiwi Herman Lusa Jaka Isgiyarta Lasefrina Bancin Lismawati Lismawati Mifta Ismalia Nani Yuliantini Reza Imam Saiful Saiful Vika Fitranita Wahyu Satria Hidayat Wijayanti, Indah Oktari