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Siti Aisyah
Fakultas Ekonomi dan Bisnis Universitas Bengkulu
Economics, Econometrics & Finance

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ETIKA PROFESI SEBAGAI PEMODERASI KEMAMPUAN DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT Yulianti J; Husaini Husaini; Siti Aisyah
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.858 KB) | DOI: 10.33369/fairness.v7i1.15143

Abstract

The purposes of this research are to prove the influence of ability on the audit quality Bengkulu Province Inspectorate Auditors; to prove the influence of the auditors independency on the audit quality Bengkulu Province Inspectorate Auditors; to prove the moderating influence of the profession ethic on the correlation of ability on the audit quality on Inspectorate Auditors in Bengkulu Province and to prove the moderating influence of the profession ethic on the correlation of auditors independency on the audit quality Bengkulu Province Inspectorate Auditors.The data used in this research is the primary data which was gained by spreading the questionnaires to 101 respondents of Bengkulu Province Inspectorate Auditors. This research used multiple linear regression and moderated regression analysis.The research result are the ability have influences toward the audit quality on Inspectorate Auditors in Bengkulu Province; auditors independency have influences toward the audit quality on Inspectorate Auditors in Bengkulu Province; the profession ethics have moderating effect on correlation between ability and the audit quality on Inspectorate Auditors in Bengkulu Province; and the profession ethics have not moderating effect on the correlation between independency with the audit quality on Inspectorate Auditors in Bengkulu Province.
REAKSI PASAR INDONESIA ATAS PENGUMUMAN PEMINDAHAN IBU KOTA ISRAEL Agung Tri Adfi; Ridwan Nurazi; Siti Aisyah
JURNAL FAIRNESS Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.409 KB) | DOI: 10.33369/fairness.v8i2.15197

Abstract

The purpose of this study is to analyze the market reactions to the announcement of the capital of Israel movement to Jerusalem on the Indonesia Stock Exchange (IDX). The event study method is used to analyze market reactions and statistical significance to test the difference in abnormal return and trading volume activity between the observation period and the average between two sample groups. The sample was selected using a purposive sampling method which obtained two sample groups, namely companies with controlling shareholders from Europe which were recorded on November and December 2017 and companies that were included in the LQ-45 list in the period of August 2017 to January 2018.Statistical results show that the significant difference in abnormal return between the observation periods is only found in the period between before and during the event in each sample group, for the trading volume activity variable there is no difference between all observation periods in each sample group. The significance of the difference in the average between the two sample groups in the period when an event occurs is only found in the trading volume activity variable.
FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM PADA UNIVERSITAS BENGKULU Husaini Husaini; Siti Aisyah; Hasrini Verawati
JURNAL FAIRNESS Vol. 5 No. 2 (2015)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.355 KB) | DOI: 10.33369/fairness.v5i2.15306

Abstract

This study aims to examine and obtain empirical evidence about the factors that influence the effectiveness of financial management. This research is motivated by the fact that the financial management of public service agencies that applied at the University of Bengkulu is not effective, because a number of phenomena which appear among others: the mindset (mindset), patterns of attitudes and patterns of management actions in the bureaucracy still long before BLU is rigid (inflexible) and not flexible in financial management, and management tend to be transparent as well as with the process of disbursement and financial reporting has not shown the expected public accountability.The variables to be tested in this study of human resources, the utilization of information technology, systems of internal control and governance of the effectiveness of financial management This research was conducted by giving questionnaires to financial managers University of Bengkulu that have been based on the ease of obtaining the sample. The results of this study are quality human resources and internal control system does not affect the effectiveness of financial management. As for the utilization of research results and governance of information technology or a significant positive impact on the effectiveness of the financial management of public service agencies at the University of Bengkulu
Co-Authors Agung Tri Adfi Hasrini Verawati Husaini Husaini Ridwan Nurazi Yulianti J