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Jurnal Fairness

fairness
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Published by Universitas Bengkulu

ISSN : - EISSN : 23030372 DOI : 10/33369

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Fairness (JF) merupakan jurnal yang memiliki ISSN: 2303-0372 (Online) 2303-0348 (Print) merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di JF meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak prioritas), serta hasil kajian dalam bidang akuntansi. Jurnal Fairness (JF) dikelola dan diterbitkan oleh Program Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bengkulu secara periodik tiga kali dalam setahun setiap Bulan April, Agustus dan Desember. JF menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika

Articles 191 Documents

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PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, JUMLAH KOMITE AUDIT DAN PROPORSI KEPEMILIKAN MASYARAKAT TERHADAP AUDIT DELAY DAYS Pratiwi, Gabriela Niken; Aziza, Nurna; Halimatusyadiah, Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Audit Delay or in some studies referred to as audit reporting lag is the time difference between the end of the fiscal year (date of closing the book) with the date of issuance of the audit report (independent auditor's report). This study aims to provide empirical evidence regarding the influence of company size, company age, number of audit committees and the proportion of public ownership on the number of audit delay days. The research sample was chosen based on the purposive sampling method in all companies except banks and insurance listed on the Indonesia stock exchange. With the observation period from 2014 to 2018. The samples obtained were 112 companies with 560 observations. The results indicate that company size does not significantly influence the number of audit delay days. This study also found that the age of the company has a significant effect on the number of days of audit delay. Meanwhile, this study found that the number of audit committees does not significantly influence the number of audit delay days.

KONSENTRASI KEPEMILIKAN, STRUKTUR DEWAN KOMISARIS DAN RISIKO KREDIT BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA Atika, Rulia; Husaini, Husaini; Ilyas, Fitrawati
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

This study aims to find empirical evidence regarding the influence of ownership concetration and board structure on credit risk. The sample of this study is the banks listed on the Indonesia Stock Exchange. Board structure proxied by the board size, proportion of independent commissioners, the presence of foreign commissioners, audit committee and risk management committee. The hypothesis was tested using multiple linear regression. This study found that ownership concentration 25%, ownership concentration 50% and audit committee have a positive effect on credit risk, Proportion of independent commissioners and risk managment committee have negatively affect on credit risk. While the. ownership concentration 10%, board size and the presence of foreign commissioners have no affect on credit risk.

CORPORATE GOVERNANCE INTERNAL DAN KETEPATAN WAKTU LAPORAN KEUANGAN PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rizki, Riri; Husaini, Husaini; P Midiastuty, Pratana
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

This study aims to examine whether internal corporate governance (the proportion of independence commissioners, board size, independence of audit committees, audit committee financial expertise, audit committee meetings, and audit committee membership) affect the timeliness of financial reporting. This study uses a quantitative approach. Methods of data collection using purposive sampling method. The object of this research is publicly traded non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2015- 2019 period. The timeliness of financial reporting is measured by Audit Report Lag (ARL) and Management Report Lag (MRL). The data obtained in this study were as many as 113 sample companies. The data analysis method of this research is multiple linear regression. The results of the Audit Lag Report shows that the proportion of independent commissioners, audit committee financial expertise, and audit committee meetings affect the Audit Lag report while the size of the board of commissioners, independent audit committee, and audit committee membership has no effect on the Audit Lag Report. In contrast to the results of Management Report Lag shows that independent audit committees and audit committee meetings affect Management Lag Reports while the proportion of independent commissioners, board size, audit committee financial expertise, and audit committee membership has no effect on Lag Management Reports.

ANALISIS KINERJA KEUANGAN BANK MILIK PEMERINTAH INDONESIA Gianni, Shelli Elsa; saiful, saiful; Aprila, Nila
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Central government-owned bank is a bank owned by the government / state in which its activities of collecting funds mainly accept deposits in the form of demand deposits and deposits and in the effort to provide short-term credit and fund collection mainly as savings and then to deposit their funds in valuable paper. Whereas a regional government-owned bank is a bank that collects funds primarily accepting deposits in the form of medium-term and long-term deposits and or paper deposits. The aim of this research is to analyze and find out the differences in financial performance between banks owned by the central government and the banks owned by the regional government using financial ratios. The data used in this study are secondary data obtained from the financial statements of banks owned by the central government and banks owned by local governments. The research sample was chosen based on the purposive sampling method of all listed banking companies on the Indonesia Stock Exchange (IDX) and the Financial Services Authority website. Samples obtained were 28 companies with 112 observations. The results showed that there were significant differences between the financial performance of central government-owned banks and regional government-owned banks from Loan to Deposit Ratio (CAR), Capital Adequacy Ratio (CAR), Non Performing Loans (NPLs), Return On Assets (ROA) and Operational Fees on Operational Revenues (BOPO). Whereas in the ratio of Net Interest Margin (NIM) the financial performance of banks owned by the central government and banks owned by regional governments there was no significant difference.

PERAN APARATUR PENGAWAS INTERN PEMERINTAH DALAM REVIEW RENCANA KERJA ANGGARAN SEBAGAI QUALITY ASSURANCE KEBERHASILAN PENGANGGARAN KEUANGAN KABUPATEN BENGKULU UTARA Ulfa, Dian Amalia; Fachruzzaman, Fachruzzaman; Abdullah, Abdullah
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

The purpose of this research is to know the role apparatus government internal control in review document work planning in the North Bengkulu Regency. The sample of this study was taken by census method. Data analysis in this research use descriptive statistic method. The results showed that: (1) the review or financial and program in the North Bengkulu Regency as good level. The dimension of reviews is planning, implementation and reporting. (2) the internal control system as supporting activity on reviews of financial and program, has a good level. The dimensions of supporting activities are internal control, risk appraisal, control activity, information and communication and controlling. Suggestion for Local Government of North Bengkulu Regency is to improve the realization of the role of effective internal government oversight apparatus, improve the risk assessment not maximal, especially on risk assessment in the workplace. Improving and able to establish and review on performance indicators and measures, maintaining and improving communication and information by utilizing various existing communication means and improving monitoring that has not been maximally monitored by conducting continuous monitoring.

MOTIVASI, KOMITMENT, KEPUASAN KERJA, KEINGINAN BERPINDAH KERJA SARJANA AKUNTANSI DI BENGKULU Eriza, Tiara; saiful, saiful; Halimatusyadiah, Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

The purpose of this research is to know the work motivation, commitment professional and work satisfaction on turnover intention of worker Accounting Graduate Worker in Bengkulu City. The population of this study are 123 peoples. The sample of this study was taken by census method. Data analysis in this research use descriptive statistic and multiple regression analysis. The results showed that: (1) the work motivation has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the motivation more increase, the turnover intention will be decrease; (2) the professional commitment has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the professional commitment more increase, the turnover intention will be decrease; and (3) the work satisfaction has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the work satisfaction more increase, the turnover intention will be decrease.

PENGARUH FAKTOR INDIVIDU TERHADAP PERILAKU TIDAK ETIS AUDITOR INTERNAL PEMERINTAH PROVINSI BENGKULU Fithria, Dinni; Aziza, Nurna; Aprila, Nila
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

The purpose of this research to examine the influence of the individual behavior on Government auditors internal unethical of Bengkulu Province. The population of the research is all auditors internal in inspector of Bengkulu Province amounting to 49 people. Analysis of data using analysis linear regression multiple. This study found: 1) the social factor influences of behavior unethical internal auditors inspector of Bengkulu Province. 2) Moral Reasoning influences behavior unethical internal auditors inspector of Bengkulu Province. 3) Emotional intelligence not influences behavior unethical internal auditors inspector of Bengkulu Province. 4) Intelligence spiritual not influences behavior unethical internal auditors inspector of Bengkulu Province. 5) Equity sensitivity not influence behavior unethical internal auditors inspector of Bengkulu Province. 6) Commitment Profesional infleunces behavior unethical internal auditors inspector of Bengkulu Province.

PARTISIPASI PENGANGGARAN, KEPUASAN KERJA, KOMITMEN ORGANISASI, DAN KINERJA APARAT PEMERINTAH BADAN PERTANAHAN NASIONAL PROVINSI BENGKULU Ridha, Ridha; Fadli, Fadli; Halimatusyadiah, Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

This research was aimed to analyze the participation in budgeting, job satisfaction, and organizational commitment to performance. Participation in budgeting is a common approach that can improve performance because in participation there is the delegation of procedures and involvement in decision making. Job satisfaction depends on what the individual feels towards his job and requires someone to interact with companions and commanders, follow the rules, and achieve performance standards. Organizational commitment is an emotional attachment, individual involvement in the organization, and the preference to stay on the organization. The results of this study showed that participation in budgeting variables does not significantly affect on managerial performance, job satisfaction variables significantly influence managerial performance and the organizational commitment variables have a significant effect on managerial performance.

PENGARUH SIFAT MACHIAVELLIANE, PERSONAL COST, DAN KOMITMEN PROFESIONAL TERHADAP NIAT UNTUK MELAKUKAN WHISTLEBLOWING PADA PENGELOLA KEUANGAN DAN ANGGARAN KANWIL KEMENTERIAN HUKUM DAN HAM WILAYAH SUMATERA Syafrudin, Vina; Lismawati, Lismawati; Aprila, Nila
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

This study aims to determine the effect of Machiavellian, Personal Cost, and Professional Commitment to whistleblowing intention on financial and budget managers in Ministry of Law and Human Right Region of Sumatera. This study used a sample of 103 respondents. The results showed that the nature of Machiavellian affects the intention to do whistleblowing. For the Personal Cost variable the results of the study indicate that the Personal Cost also influences the intention to do whistleblowing and the Professional Commitment variable also influences the intention to do whistleblowing.

PENGARUH BUDGETARY GOAL CHARACTERISTICS DAN KEADILAN PROSEDURAL TERHADAP KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH PROVINSI BENGKULU Herawansyah, Herawansyah; Fadli, Fadli; Baihaqi, Baihaqi
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

This research aims to prove the effect of Budgetary Goal Characteristics (BGC) and Prosedural Justice of the government's performance SKPD’s managerial Bengkulu province. This study used a questionnaire to collect the data, the sampling method used in this research is purposive sampling with sample criteria, that is Eslon Officer III and IV at Planning Division or Budget Division. The results indicate that the first hypothesis Budgetary Goal Characteristics (BGC) positive and significant impact on the managerial performance of the government on Bengkulu province. This means that the higher and details Budgetary Goal Characteristics (BGC) will be able to improve the performance of the government on SKPD’s managerial Bengkulu province. Similarly, for the second hypothesis, procedural justice significant and positive effect on managerial performance on SKPD’s. In this case, the higher the level of procedural justice then managerial performance will also be better.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Vika Fitranita

Contact Email
vika.fitranita@unib.ac.id

Phone
+6282182707708

Journal Mail Official
fairness@unib.ac.id

Editorial Address
PRODI MAGISTER AKUNTANSI, FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BENGKULU Jl. W.R. Supratman, Kandang Limun, Bengkulu 38371

Location
Kota bengkulu,

Bengkulu

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Vika Fitranita

Contact Email vika.fitranita@unib.ac.id

Phone +6282182707708

Journal Mail Official fairness@unib.ac.id

Editorial Address PRODI MAGISTER AKUNTANSI, FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BENGKULU Jl. W.R. Supratman, Kandang Limun, Bengkulu 38371

Location Kota bengkulu, Bengkulu INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Vika Fitranita

Contact Email
vika.fitranita@unib.ac.id

Phone
+6282182707708

Journal Mail Official
fairness@unib.ac.id

Editorial Address
PRODI MAGISTER AKUNTANSI, FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BENGKULU Jl. W.R. Supratman, Kandang Limun, Bengkulu 38371

Location
Kota bengkulu,

Bengkulu

INDONESIA