cover
Article Per Year (5 Year)
All
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
Jurnal Fairness
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 6 Documents
 1 
Search results for , issue "Vol. 10 No. 2 (2020)" : 6 Documents clear
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN KABUPATEN SELUMA Diana Puspita; Fadli Fadli; Halimatusyadiah Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.743 KB) | DOI: 10.33369/fairness.v10i2.15247

Abstract

This study aimed to examine the effect of Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. This research is a type of research with a quantitative approach to survey methods. The sample in this study was 29 Regional Apparatus of Seluma Regency. Sampling of respondents in this study is based on the census method. The respondents from each Regional Apparatus are financial administration officials, treasurers, and financial administration staff at agencies, offices, offices, sub-districts, and regional secretaries. The results showed that Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. Keyword: Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems, Quality of Regional Financial Reports.
EKSPLORASI PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS INFORMASI PENGGUNAAN LAPORAN KEUANGAN DAERAH PROVINSI BENGKULU Dwince Oktasari; saiful saiful; Nila Aprila
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.864 KB) | DOI: 10.33369/fairness.v10i2.15251

Abstract

This study aims to review, discuss and prove the presentation of financial statements and the accessibility of financial information to the use of financial statement information. This research was conducted in the Provincial DPRD, Inspectorate and BPK with a total of 47 respondents. Data were collected using a research questionnaire and processed using multiple linear regression. The results showed that the financial statements and the accessibility of positive and significant information on the use of Bengkulu Province regional financial statement information. Hoping the better financial statement presentation and information accessibility will increase the use of financial statement information.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, JUMLAH KOMITE AUDIT DAN PROPORSI KEPEMILIKAN MASYARAKAT TERHADAP AUDIT DELAY DAYS Gabriela Niken Pratiwi; Nurna Aziza; Halimatusyadiah Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.056 KB) | DOI: 10.33369/fairness.v10i2.15252

Abstract

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 Rulia Atika; Husaini Husaini; Fitrawati Ilyas
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.46 KB) | DOI: 10.33369/fairness.v10i2.15258

Abstract

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 Riri Rizki; Husaini Husaini; Pratana P Midiastuty
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.783 KB) | DOI: 10.33369/fairness.v10i2.15259

Abstract

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 Shelli Elsa Gianni; saiful saiful; Nila Aprila
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.272 KB) | DOI: 10.33369/fairness.v10i2.15260

Abstract

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.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2020 2020


Reset
Filter By Issues
All Issue Vol. 11 No. 3 (2021) Vol. 11 No. 2 (2021) Vol. 11 No. 1 (2021) Vol. 10 No. 3 (2020) Vol. 10 No. 2 (2020) Vol. 10 No. 1 (2020) Vol. 9 No. 3 (2019) Vol. 9 No. 2 (2019) Vol. 9 No. 1 (2019) Vol. 8 No. 3 (2018) Vol. 8 No. 2 (2018) Vol. 8 No. 1 (2018) Vol. 7 No. 3 (2017) Vol. 7 No. 2 (2017) Vol. 7 No. 1 (2017) Vol. 6 No. 3 (2016) Vol. 6 No. 2 (2016) Vol. 6 No. 1 (2016) Vol. 5 No. 3 (2015) Vol. 5 No. 2 (2015) Vol. 4 No. 1 (2014) Vol. 3 No. 3 (2013) Vol. 3 No. 2 (2013) Vol. 3 No. 1 (2013) More Issue