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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 7 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2014)" : 7 Documents clear
ANTESEDEN PENGUNGKAPAN LINGKUNGAN DAN PENGARUHNYA TERHADAP IMAGE PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di Indonesia) Nurna Aziza
JURNAL FAIRNESS Vol. 4 No. 1 (2014)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.981 KB) | DOI: 10.33369/fairness.v4i1.15294

Abstract

This study aims to test models of the antecedents of environmental disclosure and effect environmental disclosure on corporate image, is to analyze the factors to be driving to the disclosure of environmental management and the consequences for the management of the company after the disclosure environment. Analysis of the factors to be driving to the disclosure of environmental management include: stakeholders force, environmental regulation (command-and-control regulation and voluntary normative regulation) and environment commitment. The research was based on the Theory of Legitimacy. The data was collected through questionnaires in accounting and department director in charge of the environment or the manufacturing company that went public in Indonesia Stock Exchange as many as 149 companies. Data of financial statements and annual report are also used to study the environmental disclosure and financial performance. The 447 questionnaires distributed, 141 which can be used in the analysis with a response rate of 31.54%. Data analysis using structural equation models with the help of the program AMOS version 20/IBM. Test results showed that stakeholders force does not have a positive in the environmental disclosure, environmental regulation (command-and-control regulation and voluntary normative regulation) does not have a positive effect on environmental disclosure and environmental commitment has a positive effect on environmental disclosure. Disclosure environment has a positive effect on corporate image.
CORPORATE GOVERNANCE, ENTERPRISE RISK MANAGEMENT DAN NILAI PERUSAHAAN Husaini Husaini; Indah Rafika
JURNAL FAIRNESS Vol. 4 No. 1 (2014)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.729 KB) | DOI: 10.33369/fairness.v4i1.15298

Abstract

Implementation of the Good Corporate Governance (GCG) become a necessity in the business as a barometer of a company's accountability, while Enterprise Risk Management ERM) is inseparable from the practice of good corporate governance as a whole, which ultimately is expected to create value for the company on an ongoing basis. The purpose of this study was to examine the effect of the implementation of good corporate governance variables include the independent board, board size, audit committees, and the reputation of auditors and the implementation of ERM on firm value. Sample of this study was selected by exploring purposive sampling method. The sample of this study consists of 20 companies with the observation period of three (3) years (60 observations). The findings of this study showed that the independent board positively and significantly affect firm value. This result indicates that the greater proportion of independent member on board of the company, then the monitoring function could be improved and the lower the likelihood of conflict, so that the company's value increased. This study can not provide an empirical evidence on the impact of the board size and the audit committee on firm value. However, this found the the negative relationship between auditor's reputation and firm value. Interm of ERM, this study ound that there is a postive relationship between ERM implementation and firm value. It means that ERM implementations are used as part of overall corporate strategy, which allows companies to make better decisions and adjusted with acceptable risk, thus ultimately enhance shareholder value.
PREDIKSI FINANCIAL DISTRESS UNTUK PERUSAHAAN BESAR DAN KECIL DI INDONESIA PERBANDINGAN OHLSON DAN ALTMAN Nikmah Nikmah; Dinna Dwi Sulestari
JURNAL FAIRNESS Vol. 4 No. 1 (2014)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.865 KB) | DOI: 10.33369/fairness.v4i1.15299

Abstract

This research aims to examine difference level of accuracy between Ohlson and Altman models to forecast bankruptcy a large and small firms in Indonesia. The sample are 60 large firms and 60 small firms from all industries that listed in Bursa Efek Indonesia (BEI) from 2003-2009. By using paired sample t-test and chi-square test, the result show that unconsistency result between paired sample t-test and chis-quare to examine the difference of level accuracy Ohlson and Altman models to forecast bankruptcy a large firm. The result obtain that there is no difference level of accuracy between Ohlson and Altman models with chis-square, but with paired sample t-test show that there was different level of accuracy between Ohlson and Altman models.
FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN UMUM PERDANA DI BURSA EFEK INDONESIA TAHUN 2009 - 2013 Rita Lian Purnama
JURNAL FAIRNESS Vol. 4 No. 1 (2014)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.666 KB) | DOI: 10.33369/fairness.v4i1.15300

Abstract

This study aimed to examine the effect of underwriter’s reputation, corporate profitability (ROA), financial leverage (DER), firm’s scale and firm’s age on the level of underpricing. This study uses 36 companies which run IPOs in Indonesia Stock Exchange in the period of 2009-2013 as its samples. Secondary datas were used and obtained from the Indonesian Stock Exchange by using multiple regression analysis testing to prove the research’s hypothesis. The results shows that the underwriter's reputation and firm’s age do not significantly affected the level of underpricing. Corporate profitability (ROA) affected the underpricing negatively, financial leverage (DER) affected on the level of underpricing positively and the scale of companies underpricing affected negatively on the level of underpricing.
RESPON PERILAKU AUDITOR DALAM SISTEM PENGUKURAN KINERJA STRATEGI TEHADAP KINERJA KANTOR AKUNTAN PUBLIK Nurna Aziza; Andi Agus Salim
JURNAL FAIRNESS Vol. 4 No. 1 (2014)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.441 KB) | DOI: 10.33369/fairness.v4i1.15301

Abstract

This study examined the behavioral response to the auditor in the Strategic Performance Measurement System (SPMS) to improve performance of public accounting firms. The population in this study were 170 auditors working in public accounting office Sulawesi. The data analysis technique in this study using AMOS 16.0. The results found that the performance measurement system strategy plays into the source of relevant information by the auditor's job in improving the performance of public accounting firms. While ambiquitas and conflict does not affect the behavior of auditors in improving performance.
ANALISIS PENGARUH PENGGUNAAN SISTEM INFORMASI BERBASIS KOMPUTER TERHADAP KUALITAS KERJA DAN KEPUASAN KERJA PEGAWAI ( STUDI PADA BIRO PENGELOLAAN KEUANGAN SEKDA PROVINSI BENGKULU) Abdullah Abdullah; Ade Kurniawan
JURNAL FAIRNESS Vol. 4 No. 1 (2014)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.934 KB) | DOI: 10.33369/fairness.v4i1.15302

Abstract

The purpose of this study is to see the effect of the use of Computer-Based Information System for Employees’ Job Satisfaction and Quality of Work. Independent variables used in this study is Computer Based Information Systems. For the dependent variables used in this study is Employees’ Job Satisfaction and Quality of Work. The data in this study are primary data obtained from questionnaires spread directly to the employees who work at the Bureau of Finance Management of Bengkulu Province Secretariat. Questionnaire data that can be processed were from 48 respondents that considered to represent the population of employees who work at the Bureau of Finance Management. The test of data in this study used multiple linear regression analysis with SPSS 16. The results in this study indicate two different conclusions, the first stating that the use of computer-based information system did not affect the Quality of Work of employees, while the latter results suggest that the use of computer-based information systems had a positive and significant effect on Job Satisfaction of employees in the Bureau of Finance Management of Bengkulu Province Secretariat.
DAMPAK TEROR BOM TERHADAP KINERJA BURSA SAHAM INDONESIA Zusma Widawaty A. Wahab; Elvina Elvina
JURNAL FAIRNESS Vol. 4 No. 1 (2014)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.775 KB) | DOI: 10.33369/fairness.v4i1.15303

Abstract

The objective of this research is to find empirical evidence of the impact of bombing in several places in Indonesia on the Indonesian capital market performance. This study explores event study method and selects Indonesian public listed companies that classified as LQ-45 companies as a sample. This study found there is no significant abnormal return change around bombing period. However, this study found there is an increasing of trading activity of Indonesian capital market around those bombing period

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