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Vika Fitranita
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fairness@unib.ac.id
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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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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 5 Documents
 1 
Search results for , issue "Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022)" : 5 Documents clear
PENGARUH INDEPENDENSI, OBJEKTIVITAS, PENGALAMAN KERJA, KOMPETENSI, INTEGRITAS DAN SKEPTISME PROFESIONALTERHADAP KUALITAS AUDIT (STUDI DI INSPEKTORAT PROVINSI BENGKULU) Liza Poerwati; Fadli; Nila Aprilla
JURNAL FAIRNESS Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i1.31880

Abstract

This study aims to find empirical evidence regarding the effect of independence, objectivity, work experience, competence, integrity and professional skepticism on audit quality at the Bengkulu Provincial Inspectorate. The type of research used in this research is quantitative research. The type of data used is primary data in the form of values or scores for the answers given by respondents to the questions in the questionnaire. The sampling technique used is the saturated sample/census method. Based on sampling through the saturated sample/census method, 46 samples of Bengkulu Province Inspectorate auditors were obtained. The data was processed through the multiple linear regression statistical test method using SPSS software version 21. The results of the study found that competence had a positive effect on audit quality. Meanwhile, independence, objectivity, work experience integrity and professional skepticism have no effect on audit quality.
Niat Menjadi Whistleblower pada Mahasiswa Akuntansi : Pengujian Theory of Planned Behavior (Studi pada Mahasiswa S-1 Akuntansi Universitas Bengkulu) Firman Setiawan; Lisa Martiah Nila Puspita
JURNAL FAIRNESS Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i1.36912

Abstract

This study aimend to analyze the influence of intention whistleblower of accounting student : with theory of planned behavior (study of accounting student Bengkulu University). The population in this study are student of accounting from Bengkulu University periode 2017-2018 . This type of research used in this research in the empirical research. The sampling technique used was purposive sample and selected 60 respondent. Data analysis tools in this test using IBM SPSS version 25, which wants to see the effect of attitude toward behavior, subjective norm, and perceived behavior control against the intention whistleblower. The results of this study indicate that attitude toward behavior has a positive effect on intention whistleblower, subjective norm has a positive effect on intention whistleblower, and perceived behavior control has a positive effect on intention whistleblower. This study aimend to analyze the influence of intention whistleblower of accounting student : with theory of planned behavior (study of accounting student Bengkulu University). The population in this study are student of accounting from Bengkulu University periode 2017-2018 . This type of research used in this research in the empirical research. The sampling technique used was purposive sample and selected 60 respondent. Data analysis tools in this test using IBM SPSS version 25, which wants to see the effect of attitude toward behavior, subjective norm, and perceived behavior control against the intention whistleblower. The results of this study indicate that attitude toward behavior has a positive effect on intention whistleblower, subjective norm has a positive effect on intention whistleblower, and perceived behavior control has a positive effect on intention whistleblower.
KEMAMPUAN RASIO KEUANGAN DALAM MEMPREDIKSI PERTUMBUHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2017 Nuladani Setya Budi; Halimatusyadiah
JURNAL FAIRNESS Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i1.36948

Abstract

The research aims to: (1) test and prove the ability of the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), capability Operations on operating income (BOPO), Net Interest Margin (NIM), Return On Asset (ROA) and Return On Equity (ROE) in predicting profit growth Registered Banking Company in IDX. A research sample is a banking company listed on the Indonesia Stock Exchange. Data analysis methods use multiple linear regression analyses. From the research results are known that: (1) Capital Adequacy Ratio (CAR) is not able to predict the profit growth of registered banking companies in IDX: (2) Loan to Deposit Ratio (LDR) is not able to predict the profit growth of the banking company Registered in the IDX: (3) Non-Performing Loan (NPL) is not able to predict the profit growth of registered banking companies in IDX: (4) operating expenses on operating income (BOPO) is not able to predict the profit growth of the banking company Registered in IDX: (5) Net Interest Margin (NIM) is not able to predict the profit growth of registered banking companies in IDX: (7) Return On Equity (ROE) is able to predict the profit growth of the IDX-registered banking company. The research aims to: (1) test and prove the ability of the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), capability Operations on operating income (BOPO), Net Interest Margin (NIM), Return On Asset (ROA) and Return On Equity (ROE) in predicting profit growth Registered Banking Company in IDX. A research sample is a banking company listed on the Indonesia Stock Exchange. Data analysis methods use multiple linear regression analyses. From the research results are known that: (1) Capital Adequacy Ratio (CAR) is not able to predict the profit growth of registered banking companies in IDX: (2) Loan to Deposit Ratio (LDR) is not able to predict the profit growth of the banking company Registered in the IDX: (3) Non-Performing Loan (NPL) is not able to predict the profit growth of registered banking companies in IDX: (4) operating expenses on operating income (BOPO) is not able to predict the profit growth of the banking company Registered in IDX: (5) Net Interest Margin (NIM) is not able to predict the profit growth of registered banking companies in IDX: (7) Return On Equity (ROE) is able to predict the profit growth of the IDX-registered banking company.
PERBEDAAN KEMAMPUAN KEUANGAN DAERAH DI INDONESIA Lara Erfiana; Siti Aisyah
JURNAL FAIRNESS Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i1.36952

Abstract

The purpose of this study is to examine the differences in financial capacity of the district / city and the expansion in Indonesia. The data used in this study are secondary data obtained from the district / city APBD in Indonesia accessed from the website of the Ministry of Finance Republic of Indonesia Budget Director General. The number of parent districts / cities and expansion district is 280. Data analysis methods used are descriptive analysis and different test. The results of the research obtained are: (1) The independence ratio of the main districts / cities and expansion district is not significantly different. This means that regional independence in the main district / city and division in Indonesia is relatively similar, where the two groups of regions still have low independence; (2) The ratio of the degree of fiscal decentralization between the districts / cities of the parent and expansion district occurs differences. This shows that between the parent’s district and expansion district have relatively different financial capabilities and the two regional groups still have a high dependence on the central government; (3) The ratio of the activity of the main district / city and division has a significant difference. This shows that the district / city parent has a high activity ratio in regional development, where the allocation of regional expenditures is relatively larger compared to the newly created districts / cities; (4) Routine capability ratios in the parent / city and expansion district have significant differences. This shows that the parent districts / cities have higher routine capability ratios compared to newly created districts / cities. This condition can be seen from the total routine expenditure allocated by the parent district / city; and (5) The growth ratio in the parent regency / city and expansion district has a significant difference. This shows that the parent districts / cities have a higher ability to receive their PAD compared to the newly created districts / cities.
PENGARUH PENGETAHUAN, PERSEPSI EFEKTIVITAS, KUALITAS PELAYANAN, TRANSPARANSI DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Pitriani; Baihaqi
JURNAL FAIRNESS Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i1.36958

Abstract

The purpose of the research was to analyze the influence of the knowledge of tax, effectivity of tax perception, service quality of tax officers, transparency and awareness of taxpayers toward compliance of corporate taxpayer in Bengkulu City. The sample corporate taxpayer in Bengkulu City which taken by accidental sampling. The samplings are 143 respondents. The method of the data analysis used multiple regression analysis. The results from the data analysis showed that: (1) the knowledge of tax have positive and significant effect toward compliance of corporate taxpayers; (2) the effectivity of tax  payer have positive and significant effect toward compliance of corporate taxpayers; (3) the service quality of tax officers have positive and significant effect toward compliance of corporate taxpayers; (4) transparency of tax have positive and significant effect toward compliance of corporate taxpayers; and (5) the awareness of taxpayers have positive and significant effect toward compliance of corporate taxpayers.

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