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Vika Fitranita
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PRODI MAGISTER AKUNTANSI, FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BENGKULU Jl. W.R. Supratman, Kandang Limun, Bengkulu 38371
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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 5 Documents
 1 
Search results for , issue "Vol. 11 No. 3 (2021)" : 5 Documents clear
Aspek Finansial dan Tax Avoidance dalam Perspektif Shareholders Sartika Yuliana Tiwan; Mekani Vestari
JURNAL FAIRNESS Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.309 KB) | DOI: 10.33369/fairness.v11i3.20978

Abstract

This study aims to provide empirical evidence regarding the effect of profitability, leverage, and capital intensity on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange. The research period used is 6 (six) years, from 2014 through 2019. The data used in this study are secondary data obtained from financial reports. The population in this study is mining sector companies listed on the Indonesia Stock Exchange for the period 2014 to 2019. The sample selection is determined by the purposive sampling method and the sample used is 130 data. The data analysis method used is multiple linear regression analysis. The results showed that profitability had a significant positive effect on tax avoidance, while leverage had a significant negative effect on tax avoidance, and capital intensity had no significant effect on tax avoidance. This indicates that companies with high pressure tend to avoid tax, while companies that do not experience high pressure conditions tend not to avoid tax.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY Ma’rifatul Ula; Solikhul Hidayat
JURNAL FAIRNESS Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.801 KB) | DOI: 10.33369/fairness.v11i3.20979

Abstract

Timeliness of financial statements can be seen from the Audit Delay, the period between the closing date of the book and the date of the auditor's report. The purpose of this study is to analyze the effect of firm size, liquidity, profitability, solvency, and audit opinion on audit delays individually (partial), and simultaneously (simultaneously) on audit delays in banking companies listed on the Indonesia Stock Exchange in 2015 - 2017.The data used are secondary data taken from the financial statements of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period obtained from the website www.idx.co.id. The sample of this research is 33 companies from 43 banking companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method. The data analysis technique used is descriptive statistics, classical assumption test and multiple linear regression analysis.The results of the study show that the variables of Firm Size, Profitability, Solvency and Audit Opinion have no effect on Audit Delay and the Liquidity variable has a negative effect on Audit Delay. While the results of the F test show that Company Size, Liquidity, Profitability Solvency and Audit Opinion have an effect on Audit Delay in Banking Companies listed on the Indonesia Stock Exchange in 2015 - 2017. 
Masalah Akuntabilitas Publik Pada Organisasi Pemerintah (Studi pada Organisasi Perangkat Daerah Pemerintah Kota Tegal) Narapati Abharina Kibran Niode; Muhammad Yusuf
JURNAL FAIRNESS Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.961 KB) | DOI: 10.33369/fairness.v11i3.20980

Abstract

The phenomenon that occurs in the public sector in Indonesia is the strengthening of demands for accountability in government organizations, both central and regional. According to Indonesia Corruption Watch, the City of Tegal is ranked first in Central Java in cases of accounting fraud that have caused losses to state finances. This shows the problem of public accountability in the City Government of Tegal. This study aims to obtain empirical evidence regarding the influence of internal control systems, organizational commitment, organizational culture, budgetary participation and management accounting information systems on public accountability. The study was conducted on 19 OPDs in Tegal City. The data analysis technique used is multiple linear regression. The results showed that the internal control system, organizational culture and budgetary participation had a positive effect on public accountability. Meanwhile, organizational commitment and management accounting information system have no effect on public accountability. The contribution of this study provides empirical evidence that the internal control system, organizational culture and budgetary participation are factors that influence public accountability. 
Teknologi Informasi, Partisipasi Manajemen, Dan Kemampuan Pemakai Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Bagian Akunatansi Choyrul Anuar; Darman Usman
JURNAL FAIRNESS Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v11i3.35594

Abstract

This study aims to examine the influence of information technology, management participation, and the ability of users of accounting information systems on the performance of accounting employees. This study uses a quantitative approach. Respondents in this study were 40 accounting employees at the automotive company in the city of Bengkulu. This study collected primary data with a questionnaire. The selection of samples tested in this study using purposive sampling. The data were analyzed by using multiple linear regression analysis with SPSS program. The results show the management participation has a positive effect on the performance of accounting employess,but information technology no influence on the performance of employees in the accounting department, and the ability of users of accounting information systems no influence the performance of employees in accounting,
Pengaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Kinerja Keuangan Rizka Annisya Putri Latifah; nikmah
JURNAL FAIRNESS Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v11i3.35597

Abstract

This study aims to provide empirical evidence of the effect of environmental performance and environmental costs on financial performance. This study was tested using multiple regression analysis. The sample used in the study was BUMN companies that are going public and not going public in 2012- 2018 with a total sample of 77 observations.The results of this study indicate that environmental performance has a significant positive effect on financial performance. Meanwhile, environmental costs do not have a significant effect on financial performance and firm size has a negative effect on financial performance

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